HomeMy WebLinkAbout04-0858 Estate of Glenn L. Mowers
Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Glenn L' M°wers No~ ~ I - OJ'J/L-- ~'5 ~'
also known as
, Deceased Social Security No. 182229852
Mary R. Mowers
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or named in the Last Will of the
~ Decedent, dated 2/21/1992 and codicil(s) dated
no exceptions
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
] B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship ~ rP
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary. '-,J
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 27 Scrafford Street, Southampton Townshipr Cumberland Countyr PA
Decedent, then 87 years ef age, died December 30 ,1995 , at Shippensbur,~ Health Care Center
(Location)
(if domiciled in PA) All personal property ......................................... $
(if not domiciled in PA) Personal property in Pennsylvania .................... $
(if not domiciled in PA) Personal property in County .............................. $
Value of real estate in Pennsylvania ......................... . .......... $ 10,471.43
Total .......................... . ........................... $ 10~471.43
one-seventh interest in real estate situate at 521 West King Street, Shippensburg, Franklin County, PA
I Signature Typed or printed name and residence
.,~.~-~'2'~_~/_ ~ -~.~. ? ~.~...~/,?~/ Mary R. Mowers, 7 Burke Drive, Shippensbur~, PA 17257
RW-7
STATUS REPORT UNDER RULE 6.12
BEFORE THE REGISTER OF WILLS, COUNTY OF FRA~NKLIN , PENNSYLVANIA
Name of Decedent: Glenn L~ Mowers
Date of Death: 12/30/1995
File No. 21-04-0858
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to the completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
YES X NO ___
2. If the answer is "No", state when the personal representative reasonably believes that the
administration will be complete:
3 If the answer to No. I is "Yes", state the following:
a. Did the personal representative file a final account with the Court? YES .... NO _ X
b. The separate Orphan's Court No. (if any) for the personal representative's acC'-t0Ju~t is'
c. Did the personal representative state an account informally to the parties in interest'~
YES X NO _ __ r~
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may
be filed with the Clerk of the Orphans' Court and may be a,ffached to this report~ .., ,·
Date: 10/22/2004
Signature
Joe~er
Name (Please type or print)
_14 N~orth Main Street Suite 200
Address
Cham~ersbur~q PA 1~72~0_1
(_717)~64~6029
Tel. No.
Capacity: .... Personal Representative
X Counsel for personal representative
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed 7, ? ~, ,~'
'2
~ Ma~ R. Mowers
~ / day of
before me this
DECREE OF REGISTER CUMBER~ND COUNt, PENNS~NIA
Es te De e se.
also known as
Social S uri~ No' 182229852 Date ~fh 12/30/1995
.. of De_._: ~ _
AND NOW, , ~ ~ ~ ~ O , 200~ , in consideration of the Petition
on the reverse side hereon, satisfacto~ proof having been presented before me,
IT IS DECREED that LeEers ~ Testamenta~ ~ of Administration
(c.t.a., d.b.n.c.t.; ~ndente lite; durante a~enaa; durante minod~te)
are hereby granted to Ma~ R. Mowers
in the above estate and that the instrument(s), if any, dated February 21, 1992
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Short Certificate(s) ............... $ ,~ ,O(~
Renunciation .......................... $
Codicil ................................. $ ~ey
JCP Fee ................................. $ 10.00 Attorney: Joel R. Zullinger, Esq.
Inventory & Tax Forms ............. $ I.D. No: 17516
Other ...................................... $ Address: 14 North Main Street, Suite 200
Chambersburg PA 17201
TOTAL ............................. $ SI. O.~ ~ Telephone: 717-264-6029
DATE FILED:
RW-7A
This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Rec't3?ds in accordance
with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953.
WARNING: It is illegal to duplicate this copy by photostat or photograph
Charles t-Iardester
State Registrar
3705833 J. l 1.1
No. Date
COMMONWEAl. TH OF PENNSYLVANIA o DEPARTMENT OF HEALTH. ¥1TAi. R~ORDs J~
CERTIFICATE OF DEATH
'- GLENN L. MOORS '. M~e ,. 182 ~'~ -- ? ~
27 S~a~fo~d S~eet ~
~ Shcppe~b~g, PA ~7257 ~-~ C~b~nd ~
M~ 27 S~eet~ Sheppe~b~q~ PA 17257
~ ~ ~ I/3/96 H~ Cgme~ff I~iPPe~b~g, PA 17257
~ 011776-L
JRZ:cb - February 11, 1992
L~ST NILLAND TESTAMENT
I, Glenn L. Mowers, of Southampton Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby declare this to be my will, hereby
revoking any and all former wills and codicils thereto by me
heretofore made.
FIRST
I direct that all my just debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
estate as soon as practicable after my decease as a part of the
expense of the administration of my estate.
SECOND
I give, devise and bequeath the residue of
of~ :e~ery
nature and wherever situate to my wife, Mary R. Mower~ providing
she shall survive me by thirty days.
THIRD
I give and bequeath those items listed on a separate unsigned
memorandum which refers to this my will by date to the individuals
named therein. In the event that no such memorandum shall be found
Page 1
within thirty days following my death, this bequest shall lapse,
and all personalty distributed under the terms of paragraph Fourth
hereof.
FOUR~
Should my wife predecease me or die on or before the thirtieth
day following my death I give, devise and bequeath the residue of
my estate of every nature and wherever situate as follows:
A. Five percent thereof to the First Church of God, 121 East
King Street, Shippensburg, Pennsylvania, to be used for
general church purposes;
B. The balance of the residue to my children, namely Alan
W. Mowers and Brady L. Mowers, in equal shares, provided
that the share of any child who predeceases me or dies
on or before the thirtieth day following my death shall
be distributed to said beneficiary's issue, per stirpes,
living on the thirty-first day following my death, and
in default of any such then-living issue, such share
shall be added to the share or shares of my other child.
FIFTH
In the event that anyone entitled to a share of my estate
should be under the age of eighteen years at the time for
distribution to him or her, I constitute and appoint the Dauphin
Deposit Bank and Trust Company, Shippensburg, Pennsylvania,
guardian of any property which passes either under this will or
Page 2
otherwise to said minor. Said guardian shall in the guardian's
sole discretion and without order of court, use principal as well
as income from time to time as may appear to be necessary for the
minor's welfare, comfort, medical care, recreation, support and
education, without responsibility to the minor or to any person
taking care of the minor; and the remaining balance in the hands
of said guardian shall be distributed to said minor when he or she
attains the age of eighteen years. If such minor dies prior to
attaining the age of eighteen years, said guardian is authorized
in the guardian's discretion to pay part or all of his or her
funeral expenses and the remaining balance in the hands of said
guardian shall be distributed to his or her personal
representative. In the event the funds held by the guardian for
any minor become in the opinion of the guardian too small for
proper and efficient administration, the guardian, in the
guardian's sole discretion, may deposit such funds in a savings
account in the name of the minor.
8IXTH
Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real
or personal, without regard to any principle of
Page 3
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale, to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
leases, for such prices and upon such terms or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
G. To hold property in their names without designation of
any fiduciary capacity or in the name of a nominee or
unregistered.
SEVENTH
I direct that all taxes that may be assessed in consequence
of my death of whatever nature and by whatever jurisdiction
imposed, shall be paid from my residuary estate as a part of the
expense of the administration of my estate.
Page 4
EIGHTH
The interest of the beneficiaries hereunder shall not be
subject to anticipation or to voluntary or involuntary alienation;
and the principal and income shall be paid by the trustee or
guardian direct to or for the use of the beneficiary entitled
thereto, without regard to any assignment, order, attachment or
claim whatever.
NINTH
I appoint my wife, Mary R. Mowers, as executrix of this my
will. Should my wife predecease me, fail to qualify or cease to
act, I appoint my children, Alan W. Mowers and Brady L. Mowers, as
co-executors of this my will.
TENTH
NO bond shall be required of any fiduciary hereunder in any
jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my last will and testament, consisting of seven typewritten pages,
the first four of which bear my signature in the margin for the
purpose of identification this_Z~_~_-_ day of
Page 5
Signed, sealed, published and declared by the above-named
testator, as and for his last will and testament in our presence,
who in his presence, at his request and in the presence of each
other have hereunto set our hands as attesting witnesses.
~~/~ residing at ~/~~ ~ ~
,
,~ ~lenn L. Mgwers, ~ ~ ~/~. , and
~ L. the-testator and the witnesses,
/I
r~sp~Ctively, Whose n~es are signed to the attached or foregoing
instrument, being first duly sworn do hereby declare to the
undersigned authority that the testator signed and executed the
instrument as his last will and that he had signed willingly (or
directed another to sign for him), and that he executed it as his
free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the testator
signed the will as witnesses and to the best of their ~owledge,
the testator was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
Testator
~ Wit~ess ~
Page 6
Subscribed, sworn to and acknowledged
before me by the above-named testator
and subscribed and sworn to before me
by the absolve/named witnesses this
day of~_w-~ , 19 ~
Notary Public
Page 7
COMMONWEALTH OF REV-1500
PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN F,LENUMBE.
DEPT. 280601
H^RR,SSURG, P^l,12S-0601 RESIDENT DECEDENT g, I - o 0 S_F_._
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER
I--
Z Mowers~GlennL. 1 8 2 - 2 2 - 9 8 5 2
ILl
~ DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DO-Year) THIS RETURN MUST BE FrLED IN DUPLICATE WITH THE
LU REGISTER OF WILLS
O 12/30/1995 12/21/1928
iii IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
MaryR. Mowers
~-m [] 1, Original Retum [] 2. SupplementalRetum [] 3. RemaiederRetum IdateofdeatJlpdorto12-13-82)
~ a: ~ [] 4. Limited Estate [] 4a. Futura Interest Compromise (date ofdea~ a~r 12-12-52) [] 5. Federal Estate Tax Return Requirad
[] 7'. Decedent Maintained a Living Trust (At,ch cmy of T~t) 0__. 8. Total Number of Safe Deposit Boxes
o [m [] 6. DeosdentDiedTestate
< [] 9. Liflgatiee Proceeds Received [] 10. Spousal Poverty Credit (d~ o, de~ bet,,en 12-31-91 and 1-1-95) [] 11. Ejection to tax under Sec. 9113(A)(Atach Sch O)
Z NAME COMPLETE MAILING ADDRESS
z Joel R. Zul(in~er 14 North Main Street, Suite 200
O
~. FIRM NAME (IfApp~icabte)
~" Zullinger Davis, P.C.
o TELEPHONE NUMBER
(717)264-6029 Chambersbur.q PA 17201
1, Real Estate (Schedule A) (1) 10,471.47 1 OFFICIAL USE ONLY
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Propdetorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscelleeecus Personal Property (5)
(Schedule E)
Z
~---O 6. Jointly Owned Property (Schedule F) (6)
,~ [] Separate Billing Requested
.-I .-.,j
· -~ 7. Inter-Vivos Transfers & Miscellanecus Non-Probate Prober[y (7)
I.- (Schedule G or L)
,~ 8. Total Gross Assets (total Lines 1-7) (8) 10~471.47
LU 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 95.00
10. Debts of Decedent, Mo~age Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10) (11) 95.00
12. Net Value of Estate (Line 8 minus Line 11) (12) 10~376.47
13. Charitable and Govemmontal Bequests/Sec 9113 Trusts for which an elec~on to tax has not been (13) 0.00
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 10~376.47
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
~ 15. Amount of Line 14 taxable at the
spousal
tax
~_. rate, or transtara under Sec. 9116 (a)(1.2) 0.00 X . (15) 0.0~)
~ 16. Amount of Une 14 taxabta at lineel rata 0.00 X (16) 0.00
13.. 17. AmountofLine14taxableatsiblJngrata 0.00 X .12 (17) 0.00
O 18. AmeentofLine14taxableatcollateralrata 0.00 X .15 {18) 0.00
O
X 19. Tax Due
< (19) 0.0r)
Decede~t's Complete Address:
STREET ADDRESS
27 Scrafford Street
CITY
Shippensburg I STATE PA I Z~P 17257
Tax Payments and Credits:
1. Tax Due(Page 1 Une 19) (1) 0.00
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2) 0.00
3. Interest/Penalty if applicable
D, Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0.00
4. If Une 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page I Line 20 to request a refund (4) 0.00
5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A, Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) O. O0
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ........................................[] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of ether paymen s benefi s or care? ............................................................. [] []
2. If death occurred after December 12, 1982, did decedect transfer property within one year of death
w hou rece v ng adequa e cons dera on? [] []
3. Did decedent own an 'in trust for" or peyable upon death bank accoun orsecur ya h s or her death? ...... [] []
4. 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.
[~e~ ~r al~nalofi fe~r~p~r]~uoryl~rd~c~eth~lmhonava~ ~x~ mr e~nedtat~se ~st~)~e~ c~ a~ 9i n~; [~r~ ~nw9 ~ ~ e~r ~l~aSma rn ~ ~staat~ ~ ~,n,~et.o the best of my knowledge and belief, it is true, correct ~d complete.
SIGNATURE OF PERSON RESPONSIBLE FOR FLUNG RETURN DATE
ADDRESS ~ - ~. ~,. .
7 rke Drive
Shippensbur,q PA 17257
SIG NATU R..F,,.G,~P R E PAR E R OTFJJ~ R TH~N,REPRESENT. ATIVE ,- DATE
ADDRESS/,// 14N~-rth Main ~-'~t,-s~ite 200/
"Chambersbur,q'-" PA 17201
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1)
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The 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 1,2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one 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% [72 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 4.5%, except as noted in 72 P.S. §9116(1.2) [72 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 12% (72 P.S. §9116(a){1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX'+ (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mowers. Glenn L.
All real property,,w,~,~ aolely or as a ;.e,~&.~ ~n common muet be reported at fair market value. Fair market value is defined as the pdce at which pmpe~ would be
excflanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointl,/-owned with right of survivorship must be dienl~_=ed o~ 9,,'h~,dle F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. One-seventh interest in real estate situate at 521 West King Street, Shippensburg, PA, 10,471.42
appraised by Roy R. Monn, Jr. (copy attached) at $73,300.00
TOTAL (Also enter on line 1, Recapitulatior $ 10,471.47
more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-9S)
: SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mowers. Glenn L
Debts of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B, ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative rs)
Social Secu~ Number(syEIN Number of Personal Representative(s)
Street Address
City Stata Zip
Year(s) Commission Paid:
2, AttomeyFees Joel R. Zullinger
3. Family Exemption: (If desedent's address is not the same as claimant's, attach explana~on)
Claimant
Sff'eet Address
Cil7 Stata Zip
RelalJonship of Claimant to Decedent
4. PmbateFees letters - $81.00; filing return $14.00 95.00
5. Accountant's Fees
6. Tax Retum Preparers Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $
95.00
(If more space is needed, insert eddilJonal sheets of the same size)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Mowers..~lenn L.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
][. TAXABLE DISTRIBUTIONS [include outrkjhtspousaldistribut~ons, and transfers under
Sec. 9116(a) (1.2)]
1. Mary R. Mowers Spousal
7 Burke Drive ~ntire estate
Shippensburg, PA 17257
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
[]. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1. 0.00
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. 0.00
TOTAL OF PART I1 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ O.0H
(If more space is needed, insed additional sheets of the same size)
JRZ:cb - February 11, 1992
LAST WILL AMD TESTAMENT
I, Glenn L. Mowers, of Southampton Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby declare this to be my will, hereby
revoking any and all former wills and codicils thereto by me
heretofore made.
FIRST
I direct that all my just debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
estate as soon as practicable after my decease as a part of the
expense of the administration of my estate.
\..!. ~, SECOND
'~ I give, devise and bequeath the residue of my estate of every
~ nature and wherever situate to my wife, Mary R. Mowers, providing
me by thirty days.
she
shall
survive
THIRD
I give and bequeath those items listed on a separate unsigned
memorandum which refers to this my will by date to the individuals
named therein. In the event that no such memorandum shall be found
Page 1
within thirty days following my death, this bequest shall lapse,
and all personalty distributed under the terms of paragraph Fourth
hereof.
FOURTH
Should my wife predecease me or die on or before the thirtieth
day following my death I give, devise and bequeath the residue of
my estate of every nature and wherever situate as follows:
A. Five percent thereof to the First Church of God, 121 East
King Street, Shippensburg, Pennsylvania, to be used for
general church purposes;
B. The balance of the residue to my children, namely Alan
W. Mowers and Brady L. Mowers, in equal shares, provided
that the share of any child who predeceases me or dies
on or before the thirtieth day following my death shall
be distributed to said beneficiary,s issue, per stirpes,
living on the thirty-first day following my death, and
in default of any such then-living issue, such share
shall be added to the share or shares of my other child.
FIFTH
In the event that anyone entitled to a share of my estate
should be under the age of eighteen years at the time for
distribution to him or her, I constitute and appoint the Dauphin
Depos it Bank and Trust Company, Shippensburg, Pennsylvania,
guardian of any property which passes either under this will or
Page 2
otherwise to said minor. Said guardian shall in the guardian's
sole discretion and without order of court, use principal as well
as income from time to time as may appear to be necessary for the
minor's welfare, comfort, medical care, recreation, support and
education, without responsibility to the minor or to any person
taking care of the minor; and the remaining balance in the hands
of said guardian shall be distributed to said minor when he or she
attains the age of eighteen years. If such minor dies prior to
attaining the age of eighteen years, said guardian is authorized
in the guardian's discretion to pay part or all of his or her
funeral expenses and the remaining balance in the hands of said
guardian shall be distributed to his or her personal
representative. In the event the funds held by the guardian for
any minor become in the opinion of the guardian too small for
proper and efficient administration, the guardian, in the
guardian's sole discretion, may deposit such funds in a savings
account in the name of the minor.
Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real
or personal, without regard to any principle of
Page 3
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale, to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
leases, for such prices and upon such terms or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
G. To hold property in their names without designation of
any fiduciary capacity or in the name of a nominee or
unregistered.
SEVENTH
I direct that all taxes that may be assessed in consequence
of my death of whatever nature and by whatever jurisdiction
imposed, shall be paid from my residuary estate as a part of the
expense of the administration of my estate.
Page 4
EIGHTH
The interest of the beneficiaries hereunder shall not be
subject to anticipation or to voluntary or involuntary alienation;
and the principal and income shall be paid by the trustee or
guardian direct to or for the use of the beneficiary entitled
thereto, without regard to any assignment, order, attachment or
claim whatever.
NINTH
I appoint my wife, Mary R. Mowers, as executrix of this my
will. Should my wife predecease me, fail to qualify or cease to
act, I appoint my children, Alan W. Mowers and Brady L. Mowers, as
co-executors of this my will.
TENTH
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my last will and testament, consisting of seven typewritten pages,
the first four of which bear my signature in the margin for the
purpose of identification this _Z_/_~~ day of
· ,/~ '[ [":~"~'/./? ~ 'h~-<.~? ~,~ ~- (SEAL)
Page 5
Signed, sealed, published and declared by the above-named
testator, as and for his last will and testament in our presence,
who in his presence, at his request and in the presence of each
other have hereunto set our hands as attesting witnesses.
We., Glenn L. Mowers, .~7~--~--~ ~ ~_d/'::/.~//~,~-/~, and
'" '
I, t!I~ ~. , the testator and the witnesses,
r sp tively, hose ~ es are signed to the attached or foregoing
instrument, being first duly sworn do hereby declare to the
undersigned authority that the testator signed and executed the
instrument as his last will and that he had signed willingly (or
directed another to sign for him), and that he executed it as his
free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the testator
signed the will as witnesses and to the best of their knowledge,
the testator was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
Testator
~ Wit~ess ~
Page 6
Subscribed, sworn to and acknowledged
before me by the above-named testator
and subscribed and sworn to before me
by the abo~ye~named witnesses this ~
day of~-~ , 19 ~
Notary Public
Page 7
RESIDENTIAL APPRAISAL REPORT
Property Location: 521 (G) West King Street
Shippensburg, Pa. 17257
Homeowner/Borrower Name; Pearl Mowers Etal
Prepared for: Pearl Mowers Etal
Prepared by: Roy R. Monn, Jr.
GA-000688L
Date: 5/25/04
File Number: ll4
BLAKEWOOO BUSINESS FORMS, lNG. 1(800)443-1004
APPRAISER'S CERTIFICATIOn: The Appraiser certifies and agrees that:
1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject properiy
for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant
varialion. If a signiticant item in a comparable property is sLJpehor to, or more favorable than, the subject property, I have made a negative adjustment to reduce
the adjusted sales pdce of the comparable and, if a significant item in a comparable properly is intednr to, or less favorable than the subject property, lhave made
a positive adjustment to increase the adjusted sales pdce of the comparable.
2 [ have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not
knowingly withheld any significant information from the appraisal repod and I believe, to the best of my knowledge, that all statements and information in the
appraisal repod are true and con:oct.
3. I stated in the appraisal report on[y my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent
and limiting conditions specified in this form.
4. I have no present or prospective interest in the property that is the subject to this repod, and I have no present or prospective personal interest or bias with
respect to the participants in the transaction. I did not base, either partially ur completely, my analysis and/or the estimate Of market value in the appraisal report
on the race, color, religion, sex, handicap, familial status, or national odgin of either the prospective owners or occupants of the subject property or of the present
owners or occupants of the properties in the vicinity of the subject property.
5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for peHorming this
appraisal is contingent on the appraised value of the property.
6. i was not required to report a predetermined value or direction in value that favors the cause ut the client or any related party, the amount of the value estimate,
the attainment of a specific result, or the occuffence of a subsequent event in order to receive my compensation and/or employment for performihg the appralsall I
did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan.
7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal
Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception nt the dapadure provision of those
Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the detini~on of market value
and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the
reconciliation section.
8. I have personally inspected the intedor and exterior areas of the subject property and the extedor of all properties listed as comparables in the appraisal report.
I fudher certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate
vicinity of the subject property of which [ am aware and have made adjustments for these adverse conditions in my analysis of the properly value to the extent that
I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property.
9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional
assistance from any individual or individuals in the performance of the appraisal or the prepar~on of the appraisal report, I have named such individual(s) and
disclosed the specific tasks pertormed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform
the tasks. [ have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take
no responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the abpraisal report, he or she certifies and agrees that:
I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser,
agree to be bound by the abpealser's certibcations numbered 4 through 7 above, and am taking fall responsibility for the appraisal and the appraisal report.
ADDRESS OF PROPERTY APPRAISED: 521 G West Kinp Street, Shippensburp, Pa. 17257
APPRAISER: SUPERVISORY APPRAISER (only if required):
Name: Roy R. Munn Jr. /
Name:
Date Signed: 05-25-04 Date Signed;
State Certification #: Gameral ^ppraiser State Centtication #:
or State License #:
State: Pa. State:
Expiration Oate of Certification or License: 6 ,/-3 0 ,/0 5 Expiration Date of Cerlification or License:
- ~_~ Did I_~ Did Not inspect Property
Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93
Form ACR -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE
Monn's Appraisal Service {717)532-7990
Report UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. #114
521 G West King Street City Shippensburg State Pa. Zip Code 17257
881-0208 County Franklin
Assassor'sParcalNo. 27-6B-25-45G Tm(Year R.E. Taxes$ SnecialAssessmer~s$16,250.00
Borrower Pearl Mowers et-al Cunent Owner Occupant: ~ Owner r-~ Tenant ~-~ Vacant
Proieat Type r~ PUD ~ Condominium (HUB/VA or~y) HOA $ /Mo.
Condominium of West King St. Map Reference 27-6B-25~48G Census Tract 0103
Date o~ Sale OescdDfian and $ amount nt loan cl~aroes/concessions to be uald bv seller
Louise Pisle etal Address 230 East King Street, Shippensburg, Pa. 17257
Munn Jr. Address 221 East Kin~] Street Shippensl urg~ Pa. 17257
Location ~j~. Urban [_~j Suburban [] Rural Predominant Singlefamtiyhooeng Presentlandu4e% Land uan change
occu,,,,-,'- PRICE AGE
Built up [] Over 75% [] 25-75% [] Under 25% P"'"'~ $ 000) (yrs) One family 43 [] Not likely [] Likely
Growth rate [] Rapid [] StaPle [] Slow [] Owner 40,000. Low 1 2-4 family 27 [] in process
R'upedy values [] increasing [-~ StaPle ~} Declining [] Tenant 239,000. High 1-~ Multi-family 4 To:
Demand/supply ~:~ Shodage [?] Inbalance [] Oversupply [] Vacant(O-5% .. IPredominant : Commercial 11
Maketingtime l-1 Under3mos. ~2~ 3-6mos. ]'~ Over6mos. ~--7 Vac.(over5%) 100,000. 25 others 15
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and charactedetics: W. King St. to Lurgan Ave turn doht and go to Roxbury Road, turn right and continue to W. King
Street and turn right and continue to place of beginning.
Factors that atfeet the marketaPiltty of the pmpedies in the neighborhood (proximity to employment and amenities, employment staPigty, appeal to market, etc.):
have a quick turn around time at this time, Location is convenient for schools and employment with easy a~,~,..,~ to
to I 81 and shopping.
Market conditions in the subject neighborhood (including suppod for the sPore conclusions related to the trend of properly values, demand/supply, and marketing time
- such as data o~ competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.):
This West Ward section of Shippensbur,q is in Franklin County and all the rest of this Borough is in Cumberland County making this area
Je as for Iocaflon.
this area that would be considered as typical for this area at this time
Project Infm'ma~on for Pugs (it applicable) - - Is the devaloper/bdilder in control of the Home Owners' Association (HOA)? LJ Yes [] No
Aupmximate tnfal number o! units in the subject project Approximate total number of units fur sale in the subject project 1
Describe common elements and recreational facilities: off street parkin9~ and a nice yard.
Dimensions Condominium Topography level
Site area Comer Lot [] Yes [] No Size
Specific zoning classification and description Residential Shape
Zoning compliance [] Legal [] Legal nonconforming (Grandfathered use) [] glegal[] No zoning Drainage average
Present use View typical
Utilities Public Other Off-ditelmprovement~ Type Public Private Landscaping average
Electricity ~ x Street macadam . [] [] Driveway Sur[ane
Gas [] Curb/guttar concrete [] [] Apparent easements none observed
Water [] Sidewalti concrete [] [] FEMA Special Flood Hazard Area [] Yes [] No
Sanitay sewer [] Street lights [] [] FEMA Zone x Map Date 03-t5-79
Storm sewer ~-~ to the rear ~ I~ FEMA Map No. 420368 001A
Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning uae, etc.): Did not observe
~ adverse easements or encroachments on this site that would have an adverse affect on this reasonable estimate of value.
GENERAL DESCRIPTION EX~RIOR DESCRIP110N FOUNDAllON INSULATION
No. o! ~tts I Foundation C.B Slap Ft. Roof __ []
No. of Stodes 1 Extetior Walls Brick Crawl Space all ,~ Finished Ceiling []
Type (Det./Att.) att. Roof Sudace Basement .3eiling Walls []
Design (Style) I st. unit Gutters & Dwaspts. metal Sump Pump //ails Root . []
ExisUng/Proposed existin Window Type dou Dampness :loor None -- []
Age (Yrs.) 1983 Storm/Screens Settlement ~utside Entp/yes Unknown ~P~
21 no Infastat[on
Other Area Sq. Ft.
1,220
Finished area above qrade contdins: 1
INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC ~MENITIES CAR STORAGE:
Floors carpet-vinyl Type H.A. Refrigerator None [] :ireplace(s) # [] None []
Walls dry-walt Fuel elec. Range/Oven [] Stairs [] Patio with roof [] Garage # of cars
Trim/Finish wood ave Disposal [] Drop Stair [] i Deck [] Attoched
Bath FIoor vinyl COOUNG Oishwasher [] Scuttle [] Porch slab [] Detached
BathWalnscot fiberglass Central Fan/Hooit [] Roor ~ iFence [] Built-In
Doors hotiowcore Other Microwave [] Heated ~ Podi [] Capml
Condition Finished stone
Additional features (specidi energy efficient items, etc.): 5 x 12 = 60 as.f. patio with roof, concrete slab at front entry
Condition of the improvements, depreciation (physical, fooctiooa[, and extemal), repairs needed, quality of construction, remodalin~/apdifions, otc.: age is the
thio time.
Adverse environmental conditions (such as, but nut limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the
immediate vicinity of the subieet property.'. Did not observe any adverse environmental condition on this site at this time that would have a
adverse affect on this reasonable estimate of value.
Freddie Mac Form 70 6/93 PAGE 1 OF 2 Fannie Mae Form 1004 6/93
~o. secuo. UNIFORM RESIDENTIAL APPRAISAL REPORT F,e,o. #114
ESTIMATED SITE VALUE .................................. = $ 2r500. Comments on Cost Approach (such as, source of cost estimate, site value,
ESllMATED REPRODUCTION COST-NEW-OF JMPROVEMENTS: square toot calculation and for HUD, VA and FmHA, the estimated remaining
Owaliing 1,220 Sq. Ft. @$ 72.20 = $ 88,084 economic lite of the property):
Bq. Ft. @$ = 1,500_ .
patio & stoop 1,500.
Garage/Carp~ __ Sq. Ft. @$ =
Total Estimated Cost New ......... = $ 91,084
Less Physical Functional Extamal
Depreciation 31,879J I =$ 31,879
Depreciated Value of Improvements ............... =$ 59,205
"As-is" Value of Site Improvements ........................ =$ 2,500.
INDICATED VALUE BY COST APPROACH ......... =$ 64,205
iTEM J SUBJECT COMPARABLE NO. I COMPARABLE NO. 2 COMPARABLE NO. 3
521 G West King Street Unit E of 731 Fireside Drive Unit B o521 W. King Street
Address Shippensb rg 521 W. King St Shippensburg Shippensburg
~biect same 3-blocks same
Sales Pdce .... J~ 67,00(: ; IS 90,000· . ,... ]$ 72,900
Pdce/Groas UvinflArea 55·83 I . 81·82 ~t]I ' 60.75
Data and/or 2089 - 438 2423-593 ;R.E. Broker
~/e__dficabon Source inspection
~/ALUE ADJUSTMENTS OESCR[P'RON DESCRIP110N ; +(-)$ Adjuat. DESCRIPTION +(-)$ Adiuab DESCRIPTION +(-)$ Adlust'
Sales or Financing
~ncessions cony. conv. conv.
Date of Sale/Time ' 03-10-03 04-15.04 05-25-04
Location urban urban urban urban
Leasehold/Fee Simple
Site typical typical typical typical
View typical typical typical typical
Desian and Appeal 1 st. unit 2-story uniot +5,000· 1-story 1-story
Quality of Constructionbrick vinyl br.- vinyl brick -2,000. brick - vinyl
Anc 1983 . 1983 2002 -7,200 1983
andition 21 21 average 21 :
Above Grade Total !Bdrms! Baths Total iBdrms! Baths Tofai Bdrms I~ths: Total iBdrmsi BathsI
RoomCount 5 i 2 I I 4 : 2 ~ I 5 , 2 ; 2 -3,000. 4 : 21 I I ,
Gross Uvinit Area 1,220 Sq. Ft. %200. Sq. Ft. ' +600. 1,100. Sq. Ft. +2~400. 1~200. Sq. Ft~: +400.
Basement & ~i,;~hed crawl space crawl space slab craw space
corns Below Grade
Functional Utility average average average average
Heatinn/Cooiinfl hot air - yes H.A. - yes H.A. - yes H~ A. - yes
Ener~/Efficient items beat pump heat pump heat pump heat pump
9arane/Camort none none 1-car -6,500. none
Porch, Patio, Deck, slab - patio slab - patio patio- porch -1,000. patio, slab
Fireutace(s), etc.
Fence, Pool, etc.
i.Ne. tA?ftntai)_ . . ~1+ ~- $ 5,600 r.-~+ ~]- $ 1730( F~+ ~-~-i$ 400
~ujustedSaiesr'rice Net 8.4 % 192%[ Net 05 %J
of Comparable , ;Gross 8.4 %IS 72,600 Gross 24,6%[~ 7270( Gross 015,%j$ 73,30(
I coi~i~eiits on Sales compab~on (including t'he subject property's compatibility to the nalghborhood,,etc.); ' Sale # I & 3 are from the same devel,o, pment and
adds support to value. Sale # 2 is a new unit in a new development with exn'a s such a 1-car att. garage These are the best sale s available
at this time and sale # 3 is most like subject.
iTEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3
no prior sa · Last sale was 05-31-84 no prior sa · within the past 5-yr
Bourne,Date' PriCefor andpdorOalasales for $50,500. deed 2089-433 no prior sale
within yea' of appraisal
Analysis of any current agreement of sale, option, or listing of subject properly and analysis of any pdor sales Ct subject and comparables within one year Ct the date of appraisal:
Subject is not for sale at this time
INOICATErJ VALUE BY SALES COMPARISOtt APPROACH
............................................................... $ 73~300.
INDICATED VALUE BY INCOME. APP.ROACR (if Appiicaple) Estimated Market Rent $ ~q IMo. x Gross Rent Multiplier [}p = $ N/A
11~is ,,~[,;~,,j is made ~ as is ~_] subject to the repairs, alterations, inspections or conditions listed below L-~] subject te complet on per plans & specifications.
Conditions Ct Apprabal: Appraised as is no repairs needed at this time.
Final Reconciliation: EMphasis is placed n the market data approach in order to show what the buying public is paying for similar type dwellings
in this area at this time. The cost ap roach is better when the properly is new or special in design Generally this type of property is not used
to produce income therefore the inCOl le approach was g ven the least consideration in this reasonable estimate of value.
1~e punpose of this appraisal is to estimate the r~ ~et value of the real property that is the subject of this report, based on the above conditions and lhe certification, contingent
and limiting conditions, and market value definiti( ~ that are stated in the sttached Freddie Mac Form 439/FNMA form 10048 (Revised 6-93 ).
i (WE) ES'i~MATE THE MARKET VALUE, AS DEFII lED, OF THE REAL PROPERTY THAT IS THE SUBJECt' OF THIS REPORT, AS OF 05-25-04
[WHICH IS THE DATE OF INSPECTION AND THE E "FEClqVE DATE OF THIS REPORT) TO BE $ 73,300·00
~PPRNSER:
Signature " ~ ..,,~ , / SUPERVISORY APPRAISER (ONLY IF REGIJIRED):
· " ~' ~ i ""
Signature [] Did ~-~ Did Not
Name Roy R. Monn Jrl Name
Inspect Property
Date Report Siqned 05-25-04 pate Report Siitned
State Dertiflcation~ General A_.~.~praiser State Pa. State CerU~ficabon # State~
Or State Ucense · G A 000688 L State Pa. Or State License # Stale
Freddie Mac Form 70 6/93 PAGE 2 OF 2
Form UA2 --"TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Fannie Mae Form 1004 6-9
MAP SKETCH ADDENDUM
_8_ or rowe r / C_lLe-q!~e r s Etal
Property Address r-,2l (G) Went- ~ing Street
City K-h~]rg County FrRnk] i n State [3A ZipCode 17257
I Lender
BUILDING SKETCH
PHOTOGRAPH ADDENDUM
~sgper~y Addr~s 5~__~) ~~~
~ity __~i~~ ~unty Frank] ~ D State ~.__ Zip~de~.7~5_7
Lender
FRONT OF
SUBJECT PROPERTY
REAR OF
SUBJECT PROPERTY
STREET SCENE
[] ADDITIONAL PHOTOGRAPHS ON REVERSE SIDE
FW 90AS ¢'1984 Forms and Worms~ Ir~c All Righs Rese"rved I f800) 243-4545Item t~ 1~4500
PHOTOGRAPH ADDENDUM
-P--tO eP~'_AddEess __5.2_1 (Gk_~est Kinq Street
~C~_s hippensb u~g Coun~ Franklin staI~ PA Zip Code ] 7257
Lei~der
COMPARABLE SALE #1
COMPARABLE SALE #2
COMPARABLE SALE #3
ADDITIONAL PHOTOGRAPHS ON REVERSE SIDE
DEFINITION OF MARKET VALUE: The most probable pdce which a property should bdng in a competitive and open market under ail conditions
requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the pdce is nut affected by undue stimulus, implicit in this
definition is the ~nsummafion of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby; (1) buyer and sailer are
typ ca y motivated' (2) both parties are well informed or well advised, and each acting in what he considers hie own best interest; (3) a reasonable time is allowed
for exposure in the open market; (4) puymeof is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price
represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with
the sale.
*Adjustments to the comparabies must be made for special or creative financing or sales concessions, No adjustments are necessary
for those costs which are normaky paid by sugars as a result uf tradition or [aw in a market area; these costs are readily identifiable
since the seller pays these costs in viduaily ali sales transactions. Special or creative financing adjustments can be made to the
comparable property by comparisons to financthg terms offered by a third party thstitutianai lender that is not aireaby involved in the
property or lransaofion. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession
tiut the dollar amount cf any adjustment should approximate the market's reaction to the financing or concessions based on the
appraiser's judgement.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDrFIONS: The appraiser's cedificatinn that appears in the appraisal report is subject tn the following
conditions:
1, The appraiser will not be mspansihte for matters of a legal nature that affect either the property being appraised ur the title to it. The appraiser assumes that
the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being undei responsible
ownership,
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist
the reader of the report in visualizing the property and understanding the appraiser's determination of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted
in the appraisal report whether the subject site is htcated in an identified Speclat Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes
no guaranlees, express or implied, regarding this determination,
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do
so have been made beforehand.
5. The abpraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These
separate vaiuatiuns of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used.
6. The appraiser has noted in the appraisal repod any adverse conditions such as, needed repairs, depreciation, the presence of hazardous wastes, toxic
subatances, etc.) observed dai'ing the inspection of the subject property or that he or she became aware of dpong the normal research involved in pertorming
the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no kanwiedge of any hidden or unapparent conditions of the property or
adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and
has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The
appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be mqaimd to discover whether such
conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an
environmental assessment of the property.
7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be
reliable and believes them to be true and correct, The appraiser does not assume responsibility for the accuracy of such items that were famished by other
parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Profeasianai Appraisal Practice,
9, The appraiser has based his or her appraisal repod and valuation conclusion for an appraisal that is subject to satisfactory completiun, repairs, or
alterations un the assumption that completion of the improvements will be performed in a workmanlike manner.
10, The appraiser must provide his or her pdor wdUan consent before the lender/client specified in the appraisal report can distribute the appraisal report
(including conclusions about the property value, the appraiser's identity and professional designations, and references to any profeasionai appraisal
organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage
thsurer; consultants; professionat appraisal organizations; any state or federally approved financial institution; or any department, agency, or thstrumentaiity
of the United States or any state ur the District of Columbia; except that the lender/client may distribute the property description section of the report only to data
collection or reporting service(s) without having to obtain the appraiser's pdor written consent. The appraiser's written consent and approval must also
be obtained before the appraisal can he conveyed by anyone to the public through advertising, public rotations, news, sales, or other media.
Freddie Mac Form 439 6-93
Page 1 of 2 Fannie Mae Form IO04B 6-93
Uonn's Appraisal Service (717)532-7990
SUPPLEMENTAL INFORMATION AND APPRAISER'S CERTIFICATION
This is a X appraisal. This is a appraisal report.
The client(s) for whom this appraisal is made is (are):
Pearl Mowers Etal
The intended use(s) of the appraiser's opinions and conclusions is (are):
Estate Purposes
The intended user(s) of the appraiser's opinions and conclusions is (are):
In my opinion the reasonable exposure time linked to the value opinion is:
The following additional information is supplied to support the highest and best use conclusions:
Additionally I (we) cer tif.v that: to the best of my (our) knowledge and belief;
X- the statements of fact contained in this report are hue and correct.
X- the reported analyses, opinions, and conclusions are limited only by the reported assumptions and
limiting conditions, and are my personal, impartiai, and unbiased professional analyses, opinions, and
conclusions.
X- I have no (or the specified) present or prospective interest in the properly that is the subject of this report,
and no (or the specified) personal interest with respect to the parties involved.
X- I have no bias with respect to the property that is the subject of this report or to the parties involved with
this assignment.
X- my engagement in this assignment was not contingent upon developing or reporting predetermined results.
X- my compensation for completing this assignment is not contingent upon the development or reporting of
a predetermined value or direction in value that favors the cause of the client, the amount of the value
.opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the
intended use of this appraisal.
X- my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity
with the Uniform Standards of Professional Appraisal Practice.
x-The appraiseffs) × have --. have not made a personal inspection of the property that is the subject
of this report.
-The supervisory appraiser (s). have have not made a personal inspection of the property that
is the subject of this report.
The amount and type of information researched and the analysis applied in this assignment conforms with
the expectations of participants in this market for the same or similar appraisal services and is what the appraiser's
peers' actions would be in performing the same or a similar assignment in compliance with the Uniform Standards
of Professional Appraisal Practice (USPAP) except as noted below:
Appraiser's Signature Supervisory Appraiser's Signature (only if required)
Date signed Date signed
FW-SUPCERT 7-99 FORMS & WORMS F~.,O/99 1'800-243-4545 ITEM#239100
COHHONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
DUREAU OF
ZNHERZTANC~ ~l~q~Nd~- ~t~ ~ 0 NOTICE OF INHERITANCE TAX
PO BOX ZS06O~]C,,~. ('~:'%?i-)~ ~ !~ ,'~ U~'~ APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
HARRISBURG, P~"'l~)~S&O'6'0~' OF DEDUCTIONS AND ASSESSHENT OF TAX
?00 DEC 29 9:09 hATE
ESTATE OF HONERS GLENN L
DATE OF DEATH ~2-~0-1995
FILE NUHBER 21 0~-0858
0BPH N'S
~.-~r',, ~,~c, r ~ ~V~ COUNTY CUH~ERLAND
~"' ~ ~ '~ZULL'~ NGE R: *' ACN 101
ZULLZNGER DAVIS PC Amoun~
1~ N HAIN ST STE 200
CHAHBERSBURG PA 17Z01
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701~
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS
REV-15~7 EX AFP (01'03} NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HONERS GLENN L FILE NO. 21 0~-0858 ACN 101 DATE ZZ-ZT-ZOOR
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Re~l Es~a~e (Schedule A) {1} 10~71.~2 NOTE: To insure proper
2. S~ocks and Bonds (Schedule B) (2} O0 c~edi~ ~o you~ accoun~
~. Closely Held S~ock/Pa~ne~sh~p Zn~e~es~ (Schedule C) (~) O0 submi~ ~he upp~ po~ion
~. Hor~gag~s/No~es Receivable (Schmdule D) (~) O0 of ~his fo~m ~i~h you~
5. Cash/Bank D~posi~s/Hisc. Pe~sonal P~ope~y (Schedule E} (6) O0 ~x payment.
6. Jointly O~n~d Prope~y (Sche~le F) (6) O0
7. T~ansfe~s (Schedule G) {7} O0
8. To~=l Assets
APPROVED DEDUCTIONS AND EXEHPTZONS: 95.00
9. Funeral Expenses/Adm. Costs/Hist. Expenses {Schedule H) (9)
10. Deb~s/Hor~gage Liabilities/Liens (Schedule Z} (10} .00
11. Total D~duc~ions (11}
12. Ne~ V~lue of Tax Return (12} 10,~76.~Z
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts {Schedule J} (1~} .00
1~. Ne~ Value of Es~a~e Sub~ec~ ~o Tax (1~} 10,~76.R2
NOTE: Z~ an assessment ~as issued pPeviously, lines 1~, 15 and/oP 16, 17, 18 and 19 gill
Pe~lect ~iguPes that include the total o~ ALL ~etuffns assessed to date.
ASSESSHENT OF TAX:
16. Amoun~ of L/nm 1~ a~ Spousal ~m (15) 10,~76.~Z x O0 = .00
16. Amoun~ of Line 1~ ~mxable a~ Linmal/Clmss A ra~e (16) .00 X 06 = .00
17. Amoun~ of L/ne 1~ ~ Sibling ~e (17) .00 X O0 = .00
18. Amoun~ of Line ZR ~axable ~ Colla~e~ml/Cl~ss B rm~e (18) .00 X 15 = .00
19. P~incipal Tax Due {19)= .00
TAX CREDITS:
PAYHENT RECEZPT DZSCOUNT
AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT I .00
BALANCE OF TAX DUEl .00
INTEREST AND PEN. .00
TOTAL DUE . O0
ZF PA/D AFTER DATE TNDZCATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TH/S FORH FOR INSTRUCTIONS.)
STATUS REPORT UNDER RULE 6.17.
Name of Decedent' Glenn L. Mowers
Date of Death- 12/30/1995
Will No Admin. No. 21-04-0858
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate'
1. State whether administration of the estate is complete-
Yes 3[ No ~
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete ·
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court ? Yes No X
b. The separate Orphans' Court No. (if any) for
the personal representative's account is'
c. Did the personal representative state an
account informally to the parties in interest ? Yes X No ~
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to this report.
Date' 1/3/2005 ~ ~. '
l~ure - ~~~f~ ~'""
Joel R. Zullinger
Name (Please type or print )
14 North Main Street, Suite 200
Chambersburq PA 17201
L~ Address
c?_ : (264) -6029
~ -~) C>
~ t_,. o c ~ Tel No
OC~ ,.-.: ' '
I ~ Capacity ... Personal Representative
~ X Counsel for personal
~ representative