HomeMy WebLinkAbout09-19-11 15D561D140
REV-1500 EX
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Cade Year File Number
PO sox 2sosol INHERITANCE TAX RETURN 2 1 1 1 0 7 4 5
Harrisburg PA RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
2 0 4 4 6 5 8 3 1 D 5 2 9 2 0 1 1 1 1 2 6 :L 9 5 6
Decedent's Last Name Suffix Decedent's First Name MI
L I B E R A T O R D I A N N E K
(If Applicable) Enter Surviving Spouse's Information Below
Spouse`s Last Name Suffix Spouse°s First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF VIJILLS
FILL IN APPROPRIATE OVALS BELOW
® Original Return ? Supplemental Return ? Remainder Return (date of death
prior to
® Limited Estate ? 4a. Future Interest Compromise (date of ? Federal Estate Tax Return Required
death after
? Decedent Died Testate ? Decedent Maintained a Living Trust Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Gopy of Trust)
? Litigation Proceeds Received ? Spousal Poverty Credit (date of death ? Election to tax under Sec. 9113(A)
between and (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
D O U G L A S G M I L L E R 7 1 7 2 4 9 2 3 5 3
REGISTER ~ ~if~Y .LS USE ONLY ~
~
,
r, i~ C~
First line of address ~ i-*~ - ,
I R W I N & M c K N I G H T P C~
_ - ;
~ l t. J
1 ~ I
Second line of address -
J
6 D W E S T P O M F R E T S T R E E T ~ ~'r'
DATE FILED ~
City or Post Office State ZIP Code
C A R L I S L E P A 0 1 3
Correspondent's a-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is tru correct and complete. Dec ration of prepare they than the personal representative is based on all information of which preparer has any knowledge.
S RSO+,N' O S LE FOR FILIN RN DAT _ f 1
(,G J
ADDRESS
N• PITT STREET CARLISLE PA
SI AT OF EPARE HER A ESENTATIVE DATE ) /
< ~ ^({y
ADDR
WES POMFRET STREET CARLISLE PA
PLEASE USE ORIGINAL FORM ONLY
Side 1
150561014D i5D561D140
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: DIANNE K• LIBERATOR 2 Q 4 4 6 5 8 3 1
RECAPITULATION
Real Estate (Schedule A) ~ 9 5 1 ~ . 0 0
Stocks and Bonds (Schedule B)
Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)
Mortgages and Notes Receivable (Schedule D)
Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 2 5 2 0 2 . 9 2
Jointly Owned Property (Schedule F) ? Separate Billing Requested
Inter-Vivos Transfers & Miscellaneous N -Probate Property
(Schedule G) ~ Separate Billing Requested
Total Gross Assets (total Lines 1 through 4 7 1 2 , 9 2
Funeral Expenses and Administrative Costs (Schedule Hj 1 8 ~ ~ 4 . 6 5
Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 2 4 7 2 . 3 5
Total Deductions (total Lines 9 anti 2 1 1 7 7 . 0 ~
Net Value of Estate (Line 8 minus Line . 7 3 5 3 5 . 9 2
Charitable and Governmental BequestslSec Trusts for which
an election to tax has not been made (Schedule J)
Net Value Subject to Tax (Line minus Line 7 3 5 3 5 . 9 2
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
Amount of Line taxable
at the spousal tax rate, or
transfers under Sec.
(a)(1.2) X.0 _ ~ ~ O ~ ~
Amount of Line taxable
at lineal rate x 7 3 5 3 9 2 3 3 0 1 2
Amount of Line taxable
at sibling rate X D. 0 0 0 ~
Amount of Line taxable
at collateral rate X ~ 0 0 ~ ~
TAX DUE 3 3 1 2
FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Q
Side 2
I~ontinuation of REV-1500 Inheritance Tax Return Resident Decedent
DIANNE K. LIBERATOR
Decedent's Name Page 1 Fsle Number
Correspondents
Name Daytime Telephone Number
® O IJ G L A S G M I L L E R 7 1 7 2 4 9 2 3 5 3
First line of address
I R WI N & Mc K N I G H T P C.
Second line of address
6 0 W E 5 T P O M F R E T S T R E E T
City or Post Office State ZIP Code
C A R L I S L E P A 1 7 0 1 3
Correspondent's -mail address:
Under penalties erjury, I dec{are that I ha mined this return, including accompanying schedules and statements, and to the best. of my knowledge and belief,
it is true, Corr nd comp te. Decla eparer other than the personal representative is based on all information of which preparer has any knowledge.
SIG O~PE ~Al RE TURN DATE ~ f I
AD ESS {Y 1 r
1 0 E. PENN STREET CARLISLE PA
REV-1500 EX Page 3 File Num~~er
Decedent's Complete Address:
DECEDENT'S NAME
DIANNE K. LIBERATOR _ _ _
STREET ADDRESS
E. (PENN STREET
CITY - i STATE ZIP -
CARLISLE ' PA i
Tax Payments and Credits:
Tax Due (Page Line
CreditslPayments
A. Prior Payments
B. Discount
Total Credits (A + B)
Interest
If Line 2 is greater than Line 1 + Line enter the difference, This is the OVERPAYMENT.
Fill in oval on Page Line to request a refund.
If Line 1 + Line 3 is greater than Line enter the difference. This is the TAX DUE.
Make check payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN °'X" IN 1'HE APPROPRIATE BLOCKS
1 Did decedent make a transfer and Yes No
a, retain the use or income of the property transferred : ? ?X
b, retain the right to designate who shall use the property transferred or its income; ? ?X
c. retain a reversionary interest; or ? 0
d, receive the promise for life of either payments, benefits or care? ? ?X
If death occurred after December did decedent transfer property within one year of death
without receiving adequate consideration? ? ?X
Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? ? ?X
Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ? ?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July and before Jan. the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
3 percent P.S. (a) (i)].
For dates of death on or after Jan. the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
P.S. (a) } (ii)]. Ttte statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July
• The tax rate imposed on the net value of transfers from a deceased child years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent P.S. §9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.°i percent, except as noted in
P.S. P,S. §9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is percent P.S. §9116(a)(1.3)]. Asibling is defined, undE
Section as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX+'01-10)
Pennsylvania SCHEDULE A
DEPARTMEN'TOF REVENUE
REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
DIANNE K. LIBERATOR :Z1
Ail real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property
would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both Having reasonable knowledge of the relevant facts.
Real properly that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
E. PENN STREET, CARLISLE, PA
APPRAISAL ATTACHED
VACANT LAND -OLD YORK ROAD, YORK COUNTY, PENNSYLVANIA
PARCEL NUMBER: 27000RG0028A000000
TOTAL (Also enter on Line Recapitulation.} $
If more space is needed, use additional sheets of paper of the same size.
REV-15Q8 EX +
SCHEDULE E
COMMONWEALTH l~F PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
DIANNE K. LIBERATOR
Include the proceeds of litigation and the date the proceeds were received by Uie estate.
All property jointlyowned with right of survivorship must be disclosed on :ichedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
METRO BANK -CHECKING ACCOUNT
METRO BANK -SAVINGS ACCOUNT
PERSONAL PROPERTY -APPRAISAL ATTACHED
TOTAL (Also enter on line Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX} (1p-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE: TAX RETURN ADMINISTRATIVE COSTS
RESIDE:N7 DE:CEDEN7
ESTATE OF FILE NUMBER
DIANNE K. LIBERATOR
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
HOFFMAN-ROTH FUNERAL HOME
PROSPECT HILL CEMETERY -CEMETERY LOT
B. ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
AttomeyFees: IRWIN & McKNIGHT, P.C.
Family Exemption: (lf decedent's address is not the same as claimants, attach explanation.)
Claimant JEREMIAH R. LIBERATOR
Street Address E. PENN STREET
city CARLISLE State PA Zlp
Relationship of Claimant to Decedent SON
Probate Fees: REGISTER OF WILLS
5 Accountant Fees:
Tax Return Preparer Fees: PATRICIA A. ROSENDALE, CPA
REGISTER OF WILLS -FILING FEE
CUMBERLAND LAW JOURNAL -ESTATE NOTICE
THE SENTINEL -ESTATE NOTICE
S.W. BARRETT REAL ESTATE -APPRAISAL ON REAL ESTATE
ROY D. GOTTSHALL -APPRAISAL ON PERSONAL PROPERTY
TOTAL (Also enter on Line Recapitulation) ~
If more space is needed, use additional sheets of paper of the same size.
REV-1512 EX+
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCEI TAX RETURN MORTGAGE LIABILITIES, 8c LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
DIANNE K. LIBERATOR
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
UGI -UTILITY
PP&L -ELECTRIC
CENTURYLINK -TELEPHONE
BOROUGH OF CARLISLE -WATER/SEWER
CARLISLE BOROUGH TAX ACCOUNT -REAL ESTATE TAXES
CHADWICKS -CREDIT CARD
70TAL (Also enter on Line Recapitulation) $ 2
If more space is needed, insert additional sheets of the same size.
REV-1513 EX+
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DE~~EDENT
ESTATE OF: FILE NUMBER:
DIANNE K. LIBERATOR
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON{Sj RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS (Include outright spousal distributions and transfers under
Sec. (a)
NATHANIEL L. LIBERATOR Lineal
PO BOX 1/4TH REMAINDER
HOUTZDALE, PA
JEREMlAH R. LIBERATOR Lineal
E. PENN STREET 114TH REMAINDER
CARLISLE, PA
PORTIA A. LIBERATOR Lineal
N. PITT STREET 1/4TH REMAINDER
CARLISLE, PA
ALICIA A. LIBERATOR Lineal
E. PENN STREET 114TH REMAINDER
CARLISLE, PA
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES THROUGH OF RE:V-1500 COVER SHEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION FOR WHICH AN ELECTION TO TAXIS NOT TAKEN:
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE OF REV-1500 COVER SHEET. $
If more space is needed, use additional sheets of paper of the same size.
S. W. EIARRETT REAL ESTATE AND APPRAISAL SERVICEES
File No.
APPRAISAL OF
I
~a_rs=
LOCATED AT:
East Penn Street
Carlisle, PA
CLIENT:
Irwin 8 McKnight, Douglas Miller, Esquire
West Pomfret Street
Carlisle, PA
AS OF:
May
BY:
Stan A. Skowronek
PA Certified Residential Real Estate Appraiser
South Hanover Street, Carlisle, PA
S. W. BARRETT REAL ESTATE AND APPRAISAL SERVICES
FNe No.
Irwin 8 McKnight, Douglas Miller, Esquire
West Pomfret Street
Carlisle, PA
File Number:
In accordance with your request, I have appraised the real property at:
East Penn Street
CarOsle, PA
The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the defined value of the property as of May is:
Fifty-Five Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs, assignment conditions and appropriate certifications.
Respectfully submitted
Stan A. Skowronek
PA Certified Residential Real Estate Appraiser
South Hanover Street, Carlisle, PA
Summary
Residential Appraisal Report Ftle No.
The purpose of this appraisal report is re provide the dientwitll a credible opinion of the defined value of the subject property, given the intended use of the appraisal.
client NameMrended user Irwin & McKni h Dou las Miller Es uire E-mag NIA
CHeMAddress West Pomfret Street C Carlisle stare PA xi
Additional Inrended user s The Intended User of this a leaf re ort is the Client. No additional intended Users are ermined without
the rmission of the a leer s .
Irtrended use The Intended Use is t0 evaluate the roe that is the sub'ect of this a raise! to rovide the Client with an
accurate and ad uatel su ooted o inion of value.
Pr Address East Penn Street ci Carlisle slate PA z
ownerotPUbricRecaaLiberator Dianne K. Estate county Cumberland
L Desc' don Deed Book
Assessors ParcelB Tax Year R.E. TaxesS 1
Nei hborhaod Name Boro h of Carlisle M Reterence census Trail
Pr R' A raised X Fee Sim b Leasehold gtlrer descdbe
M research X did did not reveal riot sales or transfers of the subject roe Ior the three ears tar ro the effective date of tltis appraisal.
Prior SaIPJTransfer: Date Prme 0 sour s Courthouse
Analysis of prior safe a transfer history of the subjed property (and comparable sales, d applicable) No other prior transfers of the subiect within the ast
months nor were there an riot transfers of the tom ambles within months of their sale date.
Oftedngs, options and contracts as of the efective dale of the appraisal N/A
,~..~.P,4r.~i}'i~ QR9:~n~HousiP6a~~?_s"ei~i!a^a)1se~(!~i'e!:
Location Urban X Subufian Rural P Values Iricreasin X Sreble Decdnin PRICE AGE CMe-Und %
Built-U X Over Under DemandlSu Sho X In Balance Cover S E gOg Unit 3 %
Growth R X Stable Skiw Marked Time Under 3 mdrs mrhs Over 6 mths Low MWd•Famil 2 %
Neighborhood Boundaries The sub act is bounded on the north Penn S on the east b H Commerdal 5 %
East S on the south b Chestnut Ave and on the west b West St. Prea. other %
• Neighborttaod Descdpdon The sub act is totaled in an older section of the Borou h of Carlisle amon st rimaril attached and semi-
" detached housin . It is within close roximi to ammenines such as schools sho in and em to ment.
Market Condroons (mduding support for tl~e above condusions) See Attached Addendum
Dimensions 90x15.5 Area Acre m/l Sh Rectan tiler Ytex Residential
s xoni Classification R4 Zonin Desai don Town Center Residential
Zo ' Co X L al Noncontormin Grandtalhered Use No Zo ' descdbe
b the highest and best use of the subject property as improved (or as proposed per plans at»i specifications) the present use? X Yes No d No, describe.
Utilities Public Other describe Public Other desuibe OH-sitelm rovements-T a Public PNvate
Electrid X am Water X street Macadam X
Gas X Sewer X None
site Comments There are no apparent adverse easements, encroachments or other adverse conditions. The sub'ect is not in a
FEMA s clef flood hazard area r Ma t142041C0233E/dated 03!16!2009/Zone X
~e.+~t~53~f3~ER~A'LC~~e'v. ~ ._NDAT~QN°' yRIC1F~iDESCRI~Pdi1QA1 ~ .~_r~~'~ ~{r~
° ~~marenal~~~f~'+ W ft10Ra s„!materefs
units X one OnewyACC.uiK ConaeteSlab crawls Foundation Walls StonelAv Fkms PineNNAv
kotStories 2 X r-udeasement Pardaleasemem Extedorwads Alute/Com S/Av Waus Plstr/DW/Av
T Oel ALL X S-DetlEndUnit Basement Area .n Root Surface Metal/Av Tri~nish Wood/Av
X Fatisdn Pra UnderCOnst BasememFutish Guders&DOwnS iasAlUminum/Av Bath Floor ~ I/Av
' n s e 2 Sto Outside En t Sum Pum Window a Wood Frame/A,v BadiWainscot D all/Av
Year Built swrm Sashlmsufared NolAv Car Srer e X None
Effective e rs Screens NO/Av Odvevra dot Cars
Attic None X FlMA FiW Radiant Amenities Wood s # Dm~ewa Surface
Dro Stair X Stairs Other Fuel Gas Fire ace s X Fence Gera e M of Cars
X Floor Scuttle Cooli Central Air Condition' PatiolDeck X Porch Car rt rf of Cars
Fihislied Heated Individual Otlrer Pool Oilier All Del BuilFin
'ances Re ' erarer X n Dishwasher Di sal Microwave WasherlD r Other descdbe
Fnished area above contains: 5 Rooms 2 Bedrooms 1 Ba s S ware Feet of Gross Limn Area Above Grade
Additional Pesetas Side porch.
commentson the Improvements Improvements are in average condition with no functional inadequacies noted. The exterior wood
window fremings and the exterior doors have peeling paint and show wear.
rtioauttawronaaomtvs.eooxwrnuxweDxsnmm mkramcapvgmoansiewnadwoDaisomunsseMtainc,aapusaetmva.
Payelaa (aPan~IGMxd PUpoSe ApPaWl aepm r~
BonwdDWO~~cappraipul report
ADDENDUM
Client Irwin 8 McKnight Douglas Miller Esquire FNe No.:
Property Address East Penn Street Case No.:
City: Carlisle State: PA Zip:
Neighborhood Market Conditlons
List/Sale ratio approximately g8°~.1 have considered relevant competitive listings and/or contract offerings in the
performance of this appraisal and in the trending information reported in this section. If a trend is indicated, I have
attached an addendum providing relevant competitive listing/contract offering data. Local mull-list data indicates
stable market in the past calendar year with no appreciation in the subjects market area, with an average marketing
time of days. Economic trends and lending rates have remained favorable. Sales concessions are occuring
more frequently; however, there is no known prevelance of unusual seller financing concessions or buydowns.
There are new homes under construction in surrounding developements, as well as resaies available in tltie
neighbofiood.
Addendum Page tort
Summary
Residential Appraisa{ Report File No.
FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE NO.3
East Penn Street W. Church Avenue Chestnut Avenue E. North Street
Address Carlisle PA Carlisle PA Carlisle PA Carlisle PA
Proximi to su 'ea r~:~~~5~~~
~-,~;,;f>y,?; miles WSW miles SW miles W
sak Prke S fAK";~+~i~n; , ;~i; S _ E s
sale PticplGlOSS Liu. Area S . n S n S s ~ , ' J -
r~r~ n a .n
Data Sources ilns"~" CPMLS CPMLS CPML510195521
veri6catlon source s ` "Vi"e Courthouse Courthouse Courthouse
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION - fAgtstnen DESCRIPTION - s ~eanent DESCRIPTION H- s uronen
sate orFnanrang ,WAS .it:,,,r~ None, Conv $478000/Repair None, Cash
Concessions kvii~.r,~,w.;x:,<.::;-,;;,_,. ~ DOM Conv DOM DOM 9
DateotsalelTime ~N/'Afr" 08H6/2010 OBI06/2010
Logtion Suburban Suburban Suburban Suburban
LeaseholdlFee Sim M Fee Sim le Fee Sim le Fee Sim le Fee Sim le
site Acre mli Acre m/I Acre m/l Acre m/I
vtew Residential Residential Residential Residential
De ' n s 2 Sto 2 Sto 2 Sto 2 Sto
uali of Construction Avers Averse Avers Avers e
AcWal a Years Years Years Yeats
CtmdNOn Avere a Av Gd Av /Gd Avers e
Above Grade ram sags ram trans ram tuns rum twls
Room Count 5 2 1 5 2 1 5 2 1 5 2 1
Gross Area30.00 , n , n 0 1 . n . n
Basement&Fnished Full Bsmt Full Bsmt Full Bsmt Full Bsmt
RoomsaebwGrode Unfinished Unfinished Unfinished Unfinished
Furx:tiortal uta" Averse Averse Averse Avers e
Heatin cookn FWA/None FWAlNone FWA/CA FWNNone
Ene E(tidentlrems T ical T ical T ical T it:al
G None Off Street Prk None Off Street Prk
PorclVPatiolDeck Porch Privac Fence None 2 Porch
NetAd'usbnent o }3T+6d-a-^,ti~t
~~3rai~~~:` + X - S 4 4D0 + X - 8 + X - S
Adjusted SalePdce )1?t t ` Net Adj. Net Adj. Net Adj.
otCo ables w Gross S Gross E Gross S
summa otsales Com n A roach O Inion of value ran is S50 to E64 No closin cost ad ustment for com ratite
since it sold below list rice. The condition ad ustments result from a review of the com rabies interiors via the "virtual
tour" feature of the Certlrai Penn Multi-Lists stem. These are the best sales com tables known to be available.
ECOS~A~PROACWxOdTAk1U~'~i~r~~.t~f~b~,:~k~s2 .r, F~Nl~h~ ir~.c'sa,^:~~.T~~~
y,~`i
b.PtY,P ~~Ir R'3t,
7A X414
u.Y ,•~I.. ~.i~~ J;,~4~+;
Sae value Comments A two ear review of land sales did not locate an sales within the sub'ects marks therefore the inion of
value for the site is based u on the tax assessment of S78 which is a sub'ective value.. O 'nion of value for the
sub'ect site - E18
ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE = 3
Source of cost data DweNn . Ft S , , = E 0
' rati from cost service Effective tiaa of cost data S . Ft g S = S tJ
Comments rm Cost roach ross I' ' area calculations, de reciation, etc.
- Cost A roach deemed a oor indicator of value. The Gar elc ort 0 s . Ft g S = s 0
Estimated Remainin Economic Life-30 ears Toalestimateofcost-New y 0
Less Ph ical Functional External
De ettiation = g p
De reciatedCostatlm rovements = S 0
•As•is" Value of Site Im rovements = S
yy~ INDICATED VALUE BY COST APPROACH = 8 N/A
}IfICOINE~AP,Pt30AtCHsTQY
LUE.~i'~ )s r . Y~.h ag _ ~;'7;p'~rY'-~3'+~ i `r`~ t ~ rv y q r. -,r r tin i ,t'Y ti a n,
i~::r f`:.: z .
,.r. .rrs, r
Estimated MO Market Rents ~ N/A %Gross RentM ' list N/A ~=s N/A~ Indicated Value IncomeA roach
• Summary of InCOme Approach (irrduding wppOrt for market rent and GRM) N/A
trWlcatedvaiue SalasCOm song roaehf55 CostA roach develo s NIA tneomeA roach tdeveb ea s N/A
The Market Data Anal sis su orts m a inion of value for the sub'ect The Cost A roach was not deemed an a ro riots
indicator of value and therefore was not included herein. The Income A roach was also deemed ins ro riots for this
• anal sis.
This appraisal is made X 'as is,' subjep to completion per plans and sperifications on tits basis of a hypothetical condition that the improvements have been completed,
?subjed to tits 611owing repairs or alterations on the basis of a hypothetical conditbn that the repairs or alterations have been completed ? subject ro the following:
The ro has been a raised in current condition. This is for the clients use oni .
6aaed on the scope of work, assumptions, limiting conditions and appraisers certification, my (our) opinion of the defined vaNUe ottire real properly
that is the subject orthis report is S as of 0 1 , which is the effective date of this appraisal.
,w RaEU4etl usMq AG aAMm.. aa0.2ilalZrwmr.mlwea.aml TNS lam COwM1phtOIDDS101a AQ pNdmdlsOOamS ServiaileG.N~aYMf aOY>,ed.
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p,narapu,pascoavro~,atronoro S.W. Barrett Real Estate 8r Appraisal Services
FleNo•
Scope of Work, Assumptions and Limiting Conditions
Scope ofwork is defined in the Unitorttr Standards of Professional Appraisal Practice as" tfte type and extentof research and analyses in an
assignment" In short,stxrpeofworkissimplywhattheappraiserdidanddidnotdoduringthecourseottheassignment tthtcludes,butisnot
limitedto: theextenttawhichthepropertyisidentifiedandinspected, thetypeandextentofdataresearehed, tlnetypeandextentofanatysesappiied
tp arrive atopinions a conclusions.
T'he scope dthis appraisal and ensuing discussion in this reportare specific tothe creeds otifre client. other identified intended users and toihe
intended use ogee repel This reportwas prepared far the sole and exclusive use of the clientand other identified intended users for the identified
intended use and ies use by any other parties is prohibited. T'he appraiser is rotresponsible for unauthorized use of the report
The appraiser's certification appearing in this appraisal report is sub)ecttothe tdlowring conditions andln such other specific conditions as are
setforth by the appraiser in the report. All extraordinary assumptions and hypotlretical conditions are stated'm th e reportantl mghthave attested the
assignment rewlts.
The appraiser assumes no responsibiAly for matters of a legal naarre aUecting the property appraised or title thereto, nor does the appraiser render any opinion as ro the tide, which is
assumed ro be good and marketable. The properly is appraised as though under responsible ownership.
Arty sketch in dris report may show approximate dimensions and is included tiny ro assist dre reader in visualizingthe property. The appraiser has made no survey of the property.
The appraiser is not requhed to give testimony or appear in court because of havirg made the appraisal with reference ro 0e property in question, unless arrangements have been
previously made iherero.
Neither ag, nor arty part of the con[em of dtis report, copy tN other media lhereot (ncludirtg conclusions as ro the property value, the identity of dre appraiser, professional designations,
or the firm wkh which the appraiser is catnecrod), shad be used for any purposes by anyone but the client and other intended users as identified in this report, nor shall it be conveyed by
arryone ro the public dvough advertising, public relatons, nevrs,sales, or other made, witlrout the wdben consem of the appraiser,
1'he appraiser uric not disclose the cormems of this appraisal report unless required by appfirabie law or as specified in the Uniform Standards of Professional Appraisal Practice.
Information, esaimates, and opinions tarnished ro the appraiser, and coraained in the repom, were obtained from sources wnsidered reliable and believed ro be true and correct
However, rro responsrbifity for acarracy of such items furnished ro the appraiser is aswmed by the appraiser.
The appraiser assumes lhazdtere are no hidden or urtapparent conditions of the property, subsoil, or structures, which wodd render R more or less valuable. The appraiser assumes
rro responsrbifity for such conditions, w for engineering or testing, which might be requked ro discover such lacrors. This appraisal is not an environmental assessment of the property and
should not he considered as such.
a. The appraiser spedalaes in the valuation of real property and is not a forme inspector, Mrilding conaacror, structure) engineer, or simflar Enrpert, unless otherwise noted. The appraiser
did rtotconducttbe intensive type of field observations of the kind intended ro seek and discover property defects. The viewing of the prapegy and any improvements is for purposes of
developing an opinion otttro defined vakre of the properly, Given the intended use of this assignment Statements regarding condition are based on surface Ghservadons ony. The
appraiser claims no special expertise regarding issues ktdudkrg,but not limited ro; foundation settlemem, basement moisture problems, wood destroyirrg (or other) insects, pest infestation,
radon gas, lead based paint, mold or environmental issues. Unless otherwise indicated, mechanical systems were notacdvared or tested.
This appraisal report should notbe used to disclose the condition of the property as @ relates ro the presenceJabsence of defects. The client it:invited and encouraged ro employ qualified
experts ro inspect and address areas of concern. d negative conditions are discovered, the opinion of value may be attested.
Unless otherwise rested, the appraiser assumes the componerrts thatcomsfituhe the subjectproperty improvement(s) arefundamentalfy sound and in
working order.
Any viewing of the property bythe appraiser was Umrted ro readily observable areas. Unless otltervrise noted, attics and crawl space areas were rest accessed. The appraiser did not move
turniwre, floor coverings or other trams maz may restrict die viewing otdte property.
Appraisals involving hypothetical conditions related ro completion of new rronstrucdon, repaks or aberadon are based on tiro assumption that such completion, alteration or repairs will
tie competently performed.
lo. Ume~ the intended use of this appraisal 5pecificalry includes issues of property insurance wverage, this appraisal should not be rued for :arch purposes. Reproduction or
Replacement rrost figures used in the cost approach are for valuation purposes only, given the intended use of the assignment The Definition of Value used in this assignment is unlikely
to be consistemwBh tiro definition of Insurable VaWe for property insurance coverage(use.
1L The AG General Purpose Appraisal Report(GPARTM) is rrotlntended for use in transactions that require a Fannie Mae 1004/Freddie Mac corm,
also known as the Uniform Residential Appraisal Report(URAR).
Additional Comments Related To Scope Of Work, Assumptlons and Limiting Conditions
None
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File No.
Appraiser's Certification
The appraiser(s) certifies that, in the hestof the appraiser's knowledge and belies:
The statements of 18u conpined in this report are true and correct
The reported analyses, opinions, and catdusions are limited only by the reported aswrttpfions and limiting wnditions and are the apluaisers personal, impartial, and unbiased
proiessionai analyses, opinions, and conclusions.
Unless othewise stated, the appraiser hes no presets or prospective interest in the property that is the subject of this report and has no personal interest with respect to the parties
involved.
The appraiser has no bias with respect Oo the property that is the wbject of this reportar to the parties involved with this assignment
The appraiser's engagement in this assignment was not contingent upon developfig or reporting predetermined reswts.
The appraiser's compensation for wmpleatg this assignment is not confingent upon the deveWpment or reporting of a prederermirted uakre a direction in value That favors the cause of
the client, the amount of the vaWe opinion, the attainment of a stipulated result, a the occurrence of a subsequemevem directly related to gte intended use of this appraisal.
The appraiser's anayses, opinions, and conclusions vrere devebped, and dtis report has been prepared, in wrdormiry wiN the Uniform Standards of Professional Appraisal Practice.
Unless otherwise noted the appraiser has made a personal inspection of the property that is the sutgea of tltis report.
Unless noted below, no one provided signficant real property appraisal assistance to the appraiser dgrting this certification. Signficant real property appraisal assistance provided by:
Additional Certifications:
None
DefinitiorrosValue: QMarketValue ?OUterValue:
source of Definition: USPAP
The most probable price in terms of money which a properly should bring in competitive and open market under all
conditions regtrisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undue stimulus.
ADDRESS OF THE PROPERTY APPRAISED: '
East Penn Street
Carlisle. PA _ _
EFFECTIVE DATE OF THE APPRAISAL:
APPRAISFA VALUE aF THE SUBJECT PROPERTY S
APPRAISER SUPERVISORY APPRAISER
1 c7
SignaMe: C Signature: ~
~ L-~-?
name: Stan A. Skowronek Name: Steven W. Barrett, SRPA, SRA, ASA
Sate Certification # RL001572L State cerdtlration # GA000298L
or License # or license #
or Other (descdbe): State State: PA
stare: PA Expiration Date of Certification a license: June
Expiration Date of Certification or License: June Dare of Signaure:
Date of 5gnaotre and Repon: Date of Property Viewing:
Date of Property Viewing: Degree of property viewing:
Degree of property viewing: ?lmerirn and Exterior ~ Extedor Ony XQ Did not Personalty view
XO Interior and Extedm ? Exredor Only ? Did not persorlaly view
Nae„ad wMe N7 WEMR.ea1ZM8TEiRw.edR~.mm ilx lam Ca~ipm OeWrAN A[7lxdYm AISO t7aNb 51Mae,mS NRYt,bRparN.
Pepe 2 d 2 (pPAR"') Gereral Puyose nypleter Renal
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FLOORPLAN
Gient: Irwin S McKnight, I>ouglas Miller, F~guire Flie NO.:
Property Address: Fast Penn Street Case No.:
Ci :Carlisle State: PA Zi.r.
Bath
' Kitchen
v
Bedroom
Dining
Uving Bedroom
S~sy~~
Comments:
„~~hR~~ CAL-E11'~l~~1O1~S~Slillul~M~ARY~ . _ LI~/iNG AREA ~BFtEA3KDOWN
COd@ = OBSCIi~!oh . ~SiLYr~, (~IBt,7~Ot816 6f@BJ(d.OW{l, ~ $UQ}Gtdi6
GT.» Firot Hour - Fret Floor
G7A2 Second Floor - x
P/P Porch ~ -..12.0~~-x
second Floos .
' ~ 14.0:`x ~24:Cf
':-x 10_C'.
I..
NettIVABLE Area (rounded) 4 Items (rourxied)
South Hanover Street, Carlisle, PA
JV~JCVI r'KVf CKI i YflV 1 V HUUCIVUUM
Client: Irwin 8 McKnight, Douglas Miller, Esquire Flle No.:
Property Address:l7o East Penn Street Case No.:
Ci :Carlisle State: PA Zi
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FRONT VIEW OF
SUBJECT PROPERTY
Appraised Date: May
Appraised Value: $
fl~ d REAR VIEW OF
' 1 ` : ~ SUBJEC'T PROPERTY
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Client: Irwin & McKnight, Douglas Miller, Esquire Fi{e No.:
Proaerty Address:170 East Penn Street Case PJo.:
Ci Carlisle State: PA Zi
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i`i' ` f COMPARABLE SALE
yJ ~i~$J// F'
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r = W. Church Avenue
~ ~ - ~ ~ - _ Carlisle, PA
-f % - _ Sale Date:
r - - _ - Sale Price: $ 6s,ooo
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COMPARABLE SALE#2
~ 4
Chestnut Avenue
" rr-•''` Carlisle, PA
Sale DatE!:
Sa{e Price: $
~
COMPARABLE SALE
~ r,~ ~ - ~ BS E. North Street
~ Carlisle, PA
Sale Date:
Sale Price:
LOCATfON MAP E{{e No.:
CASH N~•: 17Q13-2434
Dou las Miller Es uire
States: PA
CI'rent: Irntin & M1
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Pro Address: '
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Client: Erwin 8 McKnight Douglas Miller Esquire File No.:
Property AddreSS:170 East Penn Street Case No.:
CI :Carlisle State: PA Zi
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Flood Infornuatfon
FfoodMap Legend Community: -CARLISLE, BOROUGH OF
Food Zones Properly is not in a FEM11A special flood hazard area.
Areazrrrmdgedrry500-yearlloodMrg Map Number:42041C0233E Map6ate:03J1612009
Panel: 0233E FIPS:
Areas aWSlde afthe too- and soo-yew fewaprerr~ Zone: X
`y Fwaz fINp00011d by 100•y0arnooding
Areas rnlAwalyd by f00•yeer noodufg vdpl vewony rrlt¢ard
hlooQirey aroos NeiUrer Transamenrn Flood Hazard CnrnnG~GOn (TFHCj nor ACI make soy
rapresenfetbns or vrsrremies>o any parry cancammg the confenC accuracy or
Fbodway aroez »9h gloo4y rtamrq cample[eness of dlis Goad repon, induding any warranty of merdlanfabHity of
Araas a0a11delatMlnOd Old Owss~rs IOOOC hasAldS 1nnp9a ipr a ps rGmlru puepos4e. NeiMler TFHC nor ACI nor [he sallP-r of thFc
_ _ _ flood reparf shsl! have any IlablllEy to any lhad psrty for any uss or mlauae of
_ AMOS mtpp04 On +nY pweshetl FIRM [his Hood report
South Hanover Street, Carlisle, PA
Fle No.
QUALIFICATIONS
The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the
inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise
noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET
VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home
inspection service. This is an appraisal to estimate market value.
The subject is located in a rural area and is less than 25°k built-up.
x_2. Commeroialllndustrial uses are located within the subject's neighborhood. These uses are typical of similar
neighborhoods.
Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for
the area.
The predominant value in the neighborhood is less than that of the market valw~ of the subject property. This
is due to the very wide range of value of properties in the area and superior quality of the subject property.
The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and
suggested.
Dampness is noted in the basement of the subject. Standing or running water was not present on basement
floor. This condition is considered typical in dwellings of this style.
The subject property is serviced by private well and(or septic systems which is a~mmon for the area.
_x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing
systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement.
Repair items were noted in the comments section of the report. These comments on repair items are for
descriptive purposes only and are not required repairs. The items listed are cosmetic in nature.
The basement Floor is a dirt floor. This condition is common and typical for the area. and does not pose a
health or safety hazard.
The subject property does contain functional obsolescence as noted in the report. This condition is
considered typical and common for the area and this style dwelling.
The land value exceeds of total value due to the high demand for vacant land in this neighborhood. This
condition is considered common and typical for the neighborhood.
The land value exceeds of total value. This is due to the large size of the site. This condition is
considered to be typical and common.
Individual adjustments were required that exceed These adjustments were required due to lack of more
similar comparables on that individual rating. All comparables used are the best available.
Total adjustments exceed This is due to the lack of comparable sales that were more similar in the
subject's market area. All comparebles used are the best available.
x_16. One or more comparable sates are older than six(5) months. Although there are comparable properties in the
subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. Ali comparables
used are the best available.
_1'a. One or more comparables used were in excess of one mile from the subject property. Although there are
comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable
sales outside of the immediate area. All comparebles used are located in similar neighborhoods and within the same
marketing area. All comparables used are the best available.
The electrical system was not connected during inspection.
The water service was not connected during inspection.
The heating system was shut down during inspection.
Roofing_Plumbing____Electrical_Heating_certiflcation(s) is/are suggested.
Inground swimming pool_~ out buildings are included .not included according to lender's
guidelines.
According to lenders guidelines a maximum of acres were considered for this valuation. Remaining
acreage was given no value.
File No.
QUALIFICATIONS'"'"*"*'`***
The subject property is located on a private road.
Wood infestation inspection is suggested.
z Last recorded deed trensfer: Date Consideration: S!0_
Proposed constructionlrenovation in accordance to plans and specifications to be completed in a workman-like
manner.
Seller is paying part or all of closing costs.
x_29. All comparable sales are verified closed sales.
x 3D. There are no special conditions or other requirements that would affect market value or future marketability in
the Appraisal Report
AMC fee was required in order to accept this appraisal request
Fue tom.
QUALIFICATIONS
Confidentiality and Security Policy
We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the
confidentiality, integrity and security of clients' personal information. Internal policie:t have been developed to protect
this confidentiality, while allowing client needs to be served.
We restrict access to personal information to authori~d individuals who need to know this information to comply with
federal standards to protect your nonpublic personal information. We do not disclose this information about you or
any former co~umers or customers to anyone, except as permitted by law. The law permits us to share this
information with our affiliates. The law also permits us to share this information with companies that perform
marketing.
When we share nonpublic information referred to above, the information is made available for limited purposes and
under controlled circumstances. We require third panties to comply with our standards for security and confientiality.
We do not permit use of consumerlcustomer information for any other purpose nor do we permit third parties to rent,
sell, trade or otherwise release or disclose information to any other party.
Education
As of the date of this report, 1 and/or Steven W. Barrett, SRPA, SRA, ASA have completed the requirements under the
continuing education program of the Appraisal Institute and the American Society of Appraisers.
V Har i burg PAt my mg
trob)ank.com
July
S~~I~O Mtl"i
~~W'ti NlM81
Irwin & McKnight, PC
West Pomfret Professional Building d~0z T ~ ~nr
Carlisle Pa
RE: Estate of: Dianne K Liberator
Tax Identification Number:
Date of Death: May
To Whom It May Concern:
This letter is in reference to decedent account information you requested for the individual listed
above. We are able to provide the following:
Account Type: Checking
Account Number:
Date Opened: October
Primary Owner: Dianne K Liberator
Date of Death Balance:
Account Type: Savings
Account Number:
Date Opened: March
Date Closed: July
Primary Owner: Dianne K Liberator
Date of Death Balance:
Please feel free to contact me at if I may be of further assustance.
Sincerely,
a Ligh y
Savings/CIF' Ass ciate
Metro Bank
fir ro +{y..
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' ParcellD:
` Location:OLD YORK RD
' z~+~-`~`' > Owner: LIBERATOR DIANNE
~Q.ji~ Land Value:
' r i' Building Value:
Co.~~n: ~ :
~n Subitle> Total Value:
• ~ ~ . , , G Deed Book/Page:
Grantor: SHOEMAKER JOHN V III
Olffir~ Scale Clean 8 Green: N
Acreage:
Road w ' Land Class:
Iv Sale Price:
Municipalities Ball Sale Date: Tue Mar
Homestead Code:
yr Flo~adplain Parcels Homestead Approv.:
Homestead
Easements) SODS) Farmstead Code:
Ma s arc not from ach><al s~uvey Farmstead °i°:
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North Hanover Street
Carlisle, Pennsylvania
toll free l .Sbb.451.4511
fox
wwwr,ofUr~arrom.crorr,
FUNERAL HOME ~ CREMATORY, INC. info@hoffrnarroth.com
June
Portia Liberator Attorney Doug Miller
North Pitt Street RE: Estate Of Dianne Liberator, West Pomfret Street
Carlisle, PA Carlisle, PA
REVISED STATEMENT as of
Statement of Funeral Expenses for: Dianne Kay Liberator
Date of Death: May Account Id:
PACKAGE:
Traditional Funeral Service
TRADITIONAL FUNERAL SERVICE PACKAGE $
Sub Total: $
MERCHANDISE:
Casket: Clair Casket $
Outer Container: Cave Proof Box $
Sub Total: $
TOTAL FUNERAL HOME CHARGES: $
CASH ADVANCES:
Prospect Hill Cemetery $
Certified Death Certificates at $ each $
Newspaper Notice -Sentinel $
3 Pending DC's Ordered Thru New Castle $
Flowers $
Credit For Grave Opening $
Sub Total: $
Total Funeral Expense: $
Balance:
Please return this portion with your Remittance.
$ Amount Enclosed
Dianne Kay Liberator
Service ID#:
SERVING OUR COMMUNITY SINCE
~r~a~~~~ ~.til ~~~t~e#~ ~~~u~t~i~a~t
~euruille - ~~~tn~~Iuttxtitt
IN~TOICE 4JU11TE
Dianri.e Liberator Estate
1Z0 E. Penn. Street
Carlisle,Pa.
1 Cemetery Lat X300.00
Please. make payment to and remit to:
PROSPECT AIT,L CEIrQETERY
CENTER ROAD
NE1NVILLE, PA.
IN THE COURT FOR CUMBERLAND COUNTY, PEI~TNSYLVANIA
PROBATE DIVISION
IN RE: ESTATE OF CASE NUMBER:
DIANNE LIBERATOR
DECEASED
STATEMENT OF CLAIM
The undersigned herby presents for filing against the above estate this statement of claim and alleges:
The basis for this claim is: CHADWICKS /World Financial Network National Bank
The amount of the claim is
The claim (is) (is not) contingent. If contingent, the nature of the contingency is:
The claim (is) (is not) secured. If secured, the security consists of:
Under the penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true, to
the best of my knowledge and belief.
Executed this 17th day of August,
_
Asset Acceptance LLC Tara o
P.O. Box Authorized Representative for Claimant
Warren, NII
Phone: Ext.8784
Fax:
Claimant:
PB Account No.: