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HomeMy WebLinkAbout04-23-12 (2) REV-1500 °` t°Z-""Fl' L 1505610105 PA Department of Revenue pennsytvarda DEnuiwEni (u •EVE~xrE Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA i~iz8-o6oi RESIDENT DECEDENT ENTER DECEDENT INF Social Security Number Decedent's Last Name Johns OFFICIAL USE ONLY County Code Year File Number ~~ ~~ ~~~ BELOW Date of Death MMDDYYYY Date of Birth MMODYYYY 07/23/2011 12/12/1920 Suffix Decedent's First Name Mary (If Applicable) Enter Surviving Spouse`s Information Below Spouse's Last Name Suffix Spouse's First Name MI E MI Spouse's Social Security Number . , THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O f 1. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Martin Y Sponaugle (717) 682-7873 First Line of Address P.O. Box 4246 Second Line of Address City or Post Office Lancaster State ZIP Code PA 17604 REGISTR123pF WILLS USI~NLY ~ ~ ~-~ ~ ~.tQ 't' .:~ ~ i °i,l ~~ J .7 b rte-- . ~. m r, ~, ~ c~ ~ c,~ l ~ -~ ^ . ~ ~-- ~. - S7 ~. ~._ ! "QATE FILED ` ~1 -+--~ is i -r". T7 Correspondent's a-mail address: m SIeW18 mail.com Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, wrred and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S O S FILING RETURN DATE ~' -~ S 41 Devonshire Square, Mechanicsburg, PA 17050 SIGNATURE OF PREPARCER O HER THAN REPRESENTATIVE DATE ADDRESS T P.O. Box 4246, L navcaster, PA 17604 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J ;,~ J 15056102D5 REV-1500 EX (FI) DecedenPs Social Security Number Decedents Name: Mary Eleanor Johns 174-16-2634 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 405,000.00 2. Stocks and Bonds (Schedule B} ..................................... .. 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 311,325.90 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property B i R d 7 56 664 54 ill ng equeste ...... (Schedule G) O Separate . .. , . __ 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 772,990.44 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 45,664.76 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............. .. 10. 31,571.49 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 77,236.25 ._ 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 695,754.19 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 695,754.19 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 ~ 695,754.19 16. 31,308.94 17. Amount of line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610205 1505610205 31,308.94 O REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number DECEDENTS NAME Mary Eleanor Johns STREET ADDRESS 814 Flintlock Ridge Road CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A Prior Payments B. Discount 3. Interest 0.00 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + B) (2) (3) (5) (1) 31,308.94 0.00 0.00 (4) 31,308.94 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 ........................................................................................................................ ...... ^ d. n;ceive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his 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. For dates of death on or after July 1,1994, and before Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [f2 P.S. §9116 (a} (1.1) (i}]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (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 21 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 [72 P.S. §9116(a)(1.2)j. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [t2 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 percent (72 P.S. §9116(a)(1.3)]. Asibling 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+ (11-08) ~ Pennsylvania SCHEDULE A DEPARTMENT Of REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary Eleanor Johns 2120110851 All real property owned solely or as a tenant in common must ba 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 property 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 DESCRIPTION OF DEATH 1• North-Old Trail Road, Lewisberry Road, Newberry Township, York County, PA 160,000.00 2 South-Sipe Road, Newberry Township, York County, PA (Appraisal for #1 & #2 attached) 80,000.00 3. 814 Flintlock Ridge Road, Upper Allen Twp., Cumberland County, PA(Appraisal attached) 165,000.00 TOTAL (Also enter on Line 1, Recapitulation.) I ~ 405,000.00 If more space is needed, insert additional sheets of the same size. ;~ 7;'~sa, 4ct1, `,~,'ir APEX "RESULTS 1N REAL ESTATE" ~~~. 3456 TrincIIe Road, Suite 1, Camp Hill, PA 17011 • Phone: 717-307-2739 FAX: 71707-27$3 ~ www.apez reattorscom APPRAISAL REPORT of Two parcels of real estate in Newberry Twp., York County, PA by APEX Realtors APR1181 December 15, 2411 1 -------, --------o President ~~~ '~ (Re} ~:~.~. APEX KRESULTS IN REAL ESTATE" 3456 Trindle Road, Suite 1, Camp Hilt, PA 17011 • Phone: 7174'1-2739 FAX: 717-307-2783 ~ www.apeu realtoracom SUMMARY APPRAISAL REPORT Letter of Transmittal Report Date: December 15, 2011 Effective Date: July 23, 2011 Client: Estate of Mary Eleanor Johns do Brinda Albright, Executrix 814 Flintlock Ridge Rd. Mechanicsburg, PA 17055 Subject Property: North -Old Trail Rd.-Lewisberry Rd., Newberry Twp. South -Sipe Rd., Newbeny Twp. An appraisal of the Subject property was performed by us upon your request. The Summary Appraisal Report that follows is in the narrative form and same data and analyses items are summarized with the concfusians. Supporting materials are contained in the Addenda. The data and analyses used in this appraisal are in ourfiles as required by USPAP and the Commonwealth of Pennsylvania. The Estimated Value of the property rights appraised is shown on the Last page of this report as the Final Estimate of Value. Sub tted by, AP Realtor ~ ~ Keith Sul augl Broker Appraise •~C.7/Zd •~arl Fehrenb~ch r'ertified General Appraiser (PA• GA-186-L} Keith A, Sultzbaugh, CCI1bi Copies to Client: 1 color & 2 B&W President 2 Table of Contents COVER PAGE LETTER of TRANSMITTAL --The Appraisal Report -- CERTIFICATION OF APPRAISER ..:, .. ................................ 4 ASSUMPTIONS & LIMITING CONDITIONS ................................ 5 OTHER PREMISES OF THlS APPRAISAL ................................ 7 HIGHEST and BEST USE ............................................ 10 VALUATION PROCESS .............................................. 11 SUMMARY OF DATA 8~ CONCLUSIONS ................................ 12 FINAL ESTIMATE OF VALUE ......................................... 19 SUMMARY OF FINAL ESTIMATE OF VALUE ............................. 19 -- ADDENDAIEXHIBITS -- Maps -- Area Neighborhood Tax Zoning Aerial Photographs Photographs of Subjects Deeds -- Legal Description Qualifications of Appraisers 3 CERTIFICATION OF APPRAISER We certify that, to the best of our knowledge and belief: -The sta#ements of fact contained in this report are true and correct. - The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are our personal, impartial and unbiased professional analyses, opinions, and conclusions. - We have no present or prospective interest in the property that is the subject of this report acid no personal interest with respect to the parties involved. - We have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - Our engagement in this assignment was not contingent upon developing or reporting predetermined results. -Our 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 #o the intended use of this appraisal. -Our analyses, opinions, and conclusions were developed, and this report has been prepared in conformity with the Uniform Standards of Professional Appraisal Practice. - We have made a personal inspection of the property that is the subject of this report. - No one provided significant professional assistance to the persons signing this report. Sourt~e: USAAP 2008 Rule 2~3 No matters affecting the value have been knowingly withheld or omitted. This appraisal assign nt was not based on a requested minimum valuation; a specific valuation or t approval of a loan. eith Sul bang CCtM Broker Appra' er (P • BA 3256-L) ~~ ~ ~ /' Carl ehrenbach Certified General Appraiser (PA GA-186-L) 4 ASSUMPTIONS & LIMITING CONDITIONS This appraisal report has been made with the following genera! assumptions and limiting conditions: This appraisal is to be used in whole, nvt in part. No part of it shall be used in conjunction with any other appraisal. Neither a!I nor any part of this report shall be conveyed to the public, without the written consent of the Appraisers. w ~,.;, ` "Possession of this report, or a cflpy #hereof, does not carry with it the right of publication. Nor may it be used for any purposes by any but the client, without the written consent of the Appraisers or the client; and in any event. only with proper qualification. No responsibility is assumed for the legal description or for matters of a legal nature. No opinion on the title is rendered. Title is assumed to be good and marketable, unless otherwise stated. The appraisers have no knowledge of the existence of substances, generally known as hazardous wastes or construction materials, nor the presence of underground storage tanks, on or in the property unless stated in this report. The Appraisers are not qualified to investigate or test for such tanks or hazardous substances, nor conditions or contamination therefrom, which could significantly affect the value. This property has been appraised as though free of all liens and encumbrances, unless otherwise stated. It has been assumed that the property will be efficiently managed and properly maintained. The appraisers are not required to give further consultation or to give testimony in Court with reference to this property, unless arrangements have been previously made. It is assumed there are no encroachments, zoning violations or restrictions, existing that would affect the property, unless otherwise stated. All permits and licenses are assumed to have been obtained to be in compliance with federal, state and local laws, codes and regulations. It is assumed that there are no hidden or unapparent conditions of the property that adversely affect value. No responsibility is assumed for such conditions or for obtaining engineering studies to discover them. All engineering studies and plans are assumed to be correct. The information provided by others is believed to be reliable, but no warranty is given for its accuracy. The current (as of the effective date) purchasing power of the dollar is the basis for the value estimates; no extreme fluctuations in economic cycles are anticipated. The photographs, plottings, plans and sketches prepared for the appraisal are Included only 5 to assist the reader in visualising the property. The appraisers have made no survey of the property and assumes no responsibility in connection with such matters. Extraordinary Assumptions & Hy~othetica! Conditions: This report assumes that the user has adequate knowledge of the appraisal process, real estate, property rights and environs. The discussion relative to the environmental aspects covered later in this report involves some assumptions based upon observations that are not supported by evidence. 6 OTHER PREMISES OF THiS APPRAISAL Report Date: December 15, 2011 Effective Date: July 23, 2011 Inspection Date: December 4, 2011 Appraisal Standards: ,~. This report was prepared.ifl compliance with: ~.. • The Uniform Standards of Professional Appraisal Practice -Ethics, Competency and Departure Provisions and Standards 1 and Z. Scope of Work: Scope of Work 'ss defined as the type and extent of research and analyses in an assignment. It is those items which are needed to produce a credible report. The investigations and analyses undertaken for this appraisal include the following: • The Subject was personally inspected. • Highest and Best Use analysis was conducted. • Real estate fax information was checked. • MLS and other brokerage data was reviewed. • Analyses of sales activity was conducted. • The area was personally toured and analyzed. • Compar~ables were verified with an involved party, i.e. sellers, buyers or brokers. • The following counties were surveyed for data: • Cumberland • Dauphin • York • County and Municipal Offices were contacted for research data. No environmental agencies were contacted. • Inquiries of possible pending sates of simitar properties were made. • Inquiries were made about the historical land use. • Federal and state environmental agencies public intemet informa4on was checked. 7 Property Rights Appraised: The property rights appraised herein is the Fee Simple Estate which inGudes all of the rights and benefits inherent in and/or attributable to fee ownership. It is - ~'} absolute ownership unencumbered by any other interest or estate subject only to the four powers of government. (t) The Dictionary of Rea! Estate Appraisal The rights are subject to any easements or restrictions on record. Personal property is not included. Additional definitions from the Dictionary of Real Estate Appraisal and USPAP: "Persona! Property. identifiable portable and tangible objects which are considered by the general public as being "personal", e.g., furnishings, artwork, antiques, gems and jewelry, collectibles, machinery and equipment." Extraordinary Assumptions: an assumption, directly related to a specific assignment, which, if found to be false, could alter the appraiser's opinions or conclusions. Comment: Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis. Source: USPAP Hypothetical Conditions: that which is contrary to what exists but is supposed for the purpose of analysis. Comment: Hypothetical conditions assume conditions contrary to known facts about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis. Source: USPAP Scope of Work: the type and extent of research and analyses in an assignment. Source: USPAP Effective Date: Comment: The effective date of the appraisal establishes the context for the value opinion, while the date of the report indicates whether the perspective of the appraiser on the market or property use conditions as of the effective date of the appraisal was prospective, current or retrospective. Source: Standard 2 (vi) USPAP Additional definitions: implied Value or implied Market Value is the total assessment divided by the Common Level Ratio published by the State Tax Equalization Board (STEB) on July 1'` for the prior year. 8 Purpose of Appraisal; The purpose of this appraisaE is to an'ive at an estimated Market Value of the property rights appraised as of the Effective Date. This Summary Report does not present all the data, analysis and reasoning leading to the value conclusion. Therefore, if might be inadequate for users with a limited knowledge of the subject real estate, property rights and environs. Market Value* is defined as: The most probable price which a property should bring in a competitive and open market under all conditions requisite fo a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming that fhe price is not affected by undue sffmulus. Implicit in this definition is the consummation of a sale as of a specifred date and the passing of fine from seller to buyer under conditions whereby: 9. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised, and are acting in what they consider their best inferests; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the norms! consideration far the property sold unaffected by special or creative bnancing or sales concessions granted by anyone associated with fhe sale. ' "llntform Standards of Profasalonal Appraisal Practlce" 1997. Use of Appraisal: The use or function of this report is for the exclusive use by the Client for estate matters. This report might be inadequate for other users and should not be used otherwise. 9 HIGHEST and BEST USE Highest and Besf Use maybe defined as the reasonably probable and legal use of vacant land or an Improved property, which is physically possible, appropriately supported, t7nancial/y feasible, and that results in fhe highest value. m~ app~~u a Rey ~, - 1 tth eddbn.) USPAP Standards Rule 1-3 (b) recognizes "that land is appraised as though vacant and available for development to its highest and best use and that the appraisal of improvements is based on their actual contribution to the site." The highest and best use of both land as though vacant and property as improved must ~~`~'~" meet four criteria. They are considered sequentially. The first two must be reasonably possible before applying the tests of financial feasibility and maximal productivity. • Legally Permissible -- the use must be Legal, i.e. permitted under zoning and other municipal, county, state and federal regulations. • Physically Possible -- the use must be physically adaptable to the site • Financially Feasible -- after analyzing supply and demand the use must be probable and not speculative. • Maximally Productive -- the use that produces the highest value for the tong-term. The Highest and Best Use of the land as though vacant and available for use may be different from the highest and best use of property as impraved. This is possible when the improvement is not an appropriate use and yet makes a contribution to the total property value in excess of the value of the site. 10 VALUATION PROCESS The valuation process is an orderly procedure by which the problem is defined and the work necessary to solve the problem is planned. Thereafter, the data is collected, classified, analyzed, interpreted, and deve{oped into an estimate of value. Three approaches to value are generally used: Sales Comparison Approach, Cost Approach and Income Capitalization Approach. Sales Comparison Approach -The value indicated by adjustment of transactions of comparable properties in the market. It is based on the three-fold assumption that: • There is a market for a ptar property. • Both buyer and seller are fully informed about the property and the state of the market far that type of property. • That the property would be exposed on the open market for a reasonable time. Under this procedure, similar properties for which pertinent sales andlor rental data are avai{able are utilized. These sales are then analyzed for factors such as time of sale, condition, loca#ion, motivating forces, if any, etc., resulting in an adjusted sale price. The adjusted sales price is reduced to a common denominator such as rate per acre, rate per dwelling unit/lot or rate per square foot (SF}. Cost Approach -The current cost of reproducing or replacing a property less loss of value from accrued depreciation (physical deterioration, and functional and external obsolescence}. To that is added sand value, depreciated site improvements and entrepreneurialldeveloper profit. Income Capitalization Approach - It is that procedure in an appraisal analysis which converts anticipated benefts to be derived from the ownership of property into a value estimate. The income approach is widely applied to income producing properties. in one method (Discounted Cash Flow}, the anticipated future income streams and the reversion are discounted to present worth through the capitalization process after deductions for applicable expenses. Another is the direct capitalization of the stabilized net income. All three approaches are considered but are not necessarily applicable to all appraisals and, when not used, an explanation is given. 11 SUMMARY OF DATA 8~ CONCLUSIONS Subject Property Appraised: Discussion: This appraisal report is for two nearby but not contiguous tax parcels separately identified as: 1) North and 2) South. Municipality: Newberry Township County: York Tax District: 39 Zoning: Regional CommerciaVOffice. Public Utilities: The is no public water or sewer on the west side of I-83. No plans are in place to install water or sewer lines in the Subjects' area. 1) ---- North Parcel Location: Northwest Quad of Interstate 83 - Newbenytown Exit. North side of Lewisberry Rd, and Old Trail Rd.(SR382). Description of Land: The parcel has frontage on I-83, the Southbound exit of 1-83, Lewisbeny Rd. and Old Trail Rd. It has direct access to Lewisbeny Rd. and Oid Trail Rd. According to the tax map but not the deed it includes the closed concrete road area between the exit ramp and the convenience store. The parcel is about 14.8 acres according to the deed, the tax map has 14.61. The tax map and plotted deed are substantially different in several areas. However, the differences are reconcilable for this appraisal. A portion of the Land containing the used car sales business and several acres to the east and north have been filled, graded and leveled are in mewed grass. That area reportedly was a landfill prior to the grading. The land to the west and north drops off sharply and contains large rockslboulders and piles of apparently old construction waste. The area along t-83 where the billboard is located is above highway grade. The area behind the convenience store (tax parcel 0061) adjacent to the i-83 ramp is about 20 feet below the convenience store. It is wet with old trees, brush and construction waste. 12 Description of Building: A small one-story metal 2 bay auto repair shop with office space. Tax Map Ref: Map PG ,Parcel 0064A Assessment: Land $126,030 Improvement $ 7,220 Total $133,250 Implied Value: $159,200 (Total Assessment divided by the 2010 common level ratio of 83.796) Deed Ref: 101-M-0795 Grantor Name: Timco, Inc. flood Plain. Wetlands 8~ Hazardous Waste: There are severs! areas containing standing undrained water but do not appear to be wetlands.. The deed contains the following excerpt: G,RANOR AND GRANTEE HEREBY ACFCfTOWI.EDGE that the premises herein conveyed by this deed were used as a landfill for disposal of demolition and construction wastes, and certain limited industrial wastes, and that such use was authorized pursuant to a Class III Demolition and Construction Landfill Permit, with certain provisions for the acceptance of specified industrial wastes, issued by the Pennsylvania Department of Environmental Resources, reference to which Permits ar® hereby made for ail purposes. Such us®s wntinued until the final closure of the landfill located on the promises in November, 1988. The surface area size of such landfill located on the premises consists of approximately four {4) acres, and the exact location of such disposed waste is along State RoutQ 382, northward along a line of boulders to the line with Interstate Route 83 and eastward to the eastern boundary of the premises, all as more fully shown on a Revised Grading Plan of the Timco, Inc. Demolition Disposal Site produced in 1987 by Robert L. RAed, of Reed Engineering, Ina., 1321 Cameron Street, Harrisburg, Pennsylvania 17104, reference to which is hereby made for all purposes. Relative to the above excerpt from the deed regarding the permitted disposal of construction waste I walked the Subject, took pictures and talked to knowledgeable people and made the fol[owing observations. 1) The Interstate 83 exit and relocation of the roads was done in the 1960s. Subsequent to that and prior to the landfill activities most of the parcel was well below the grade of current Lewisbeny Rd, and Old Trai! Rd. 13 2) The iandfilt occupied substantially more land than the four acres referred to in the deed. Existing old piles of waste and boulders are throughout the area that is not filled and graded. 3) Apparentty no environmental testing of the area outside of the referenced 4 acres after 1988 is known. 4) Otd and apparently unused monitoring wells are on the site. 5) Reportedly the PA DER (the PA Dept. of Environmental Protection predecessor) closure plan prohibited private water wells on the site. 6) About a mile away is the farmer Industriat Solvents tank storage and recycling facility that was closed by state regulators years ago. That company reportedly stored used industrial solvents filled tanker-trailers in the northern area. The disposition of the tankers and their contents is unknown. 7) Reportedly when the auto sales building was constructed in 1998 the digging for footers uncovered wood construction waste. Other: The 382 Auto Sales building and some undetermined acreage is rented to Brent Fogelsanger at $375.00 per month. There is no lease. A billboard for advertising to 1-83 users was erected in the 1980s. The land lease to CBS Outdoor pays $237.50 per month. A copy of the lease was not availab{e. 14 2) ----South Parcel Location: Southwest Quad of interstate 83 - Newberrytown Exit. On west side of Sipe Rd. Description of Land: An irregular parcel of land with frontage on Sipe Rd. containing about 8 acres. The northerly portion has been cut, filled and graded. The southerly portion is still wooded and is well below the northern portion level. Description of Buildings: There are two abandoned attached one-story buildings - a block repair shop and a ranch style office. Two free standing surface heating oil tanks outside that are empty. Tax Map Ref: Map PG , Parce10057 Assessment: Land $39,010 improvement $ 4,220 Total $43,230 Implied Value: $51,649 - (Total Assessment divided by the 2010 common level ratio of 83:7%) ~..~ . ~ . Deed Ref: 092B-0627 Grantor Narne: Alvin Updegraff etal Mood Plain, Wetlands & Hazardous Waste: The area south of the graded and foiled area drops off to a wooded area with standing water. The are large amounts of construction waste, vehicles, old tires, 55 gallon drums apparently containing waste oil, empty 5 gallon plastic pails, structural steel, etc. are on the surface. Some may be buried in the filled area. Highest and Best Use: It is our opinion that, as of the Effective Date, the Highest and Best Use AS THOUGH VACANT is as future commercial development land when public water and sewer are available. 15 Approaches to Value not Used: The Cost and Income Capitalization Approaches are not used here because the buildings have minimal contributory value and similar land is generally not leased in York County. Indications of Value by Approach: -Sales Comparison Approach As-To the NORTH Parcel (p-0064A Many sales and offerings in York, Cumberland and Dauphin Counties were evaluated far possible use as comparable sales for adjustment on a grid. The following old sale is considered to be the only somewhat similar sale. It is the vacant farmland (tax ref: 23-NH-0156} sale in 1997 to Kinsley Equities of 47.47 acres at the northwest quad of 1-83 and the Susquehanna Trail, the next exit south of Subject, at $525,000 or $11,059/acre. Ali utilities were available nearby. The land was mostly a deep depression containing springs that required considerab{e fill. It was not a landfill nor did it contain hazardous wastes. The superior location was closer to York and industrial/warehouse developments. The Subject North Parcel is a partially filled and covered landfill known to contain a wide variety of construction wastes and an unknown amount of hazardous wastes. Determination of the extent of an amount of hazardous materials will require extensive environmental testing and an unknown remediation effort, if any, is needed. Assuming the hazardous findings are limited, the hauling-in of dean fill to bring the unfilled area of some 11 acres (see photo of 11 acres in red} that was estimated to need fill to accommodate a commercial development. Observations and line level calculations indicate an average of some 20 feet,in depth may be required. The current filled front site, with auto sales business, of about 4 acres will likely require reworking because of the shallowness of the cover. With a current cost at about $9.00/cubic yard such work could be in the hundreds of thousand dollars. Acwrdingly, after many calculations 1 estimate the entirety to have a value of $160,000 as-is. Including the income from the billboard and auto sales lot. 16 As-To the SOUTH Parcel {Q 00571 Many sales of commercial land were examined for similarity so that we could compare them to the Subject without making large adjustments. No sales were found that are similar. Those selected were good for comparative adjustments on a grid. Each is detailed on the fol[owing pages. Photographs of all the following comparables are in our files for examination by the Client. Improved Property Sale No. 1 Address: Old Trail Rd. Municipality: Newberry Twp. County: York Tax ref: 39-PG-43-A Settled: 8!2006 Deed ref: 1837-5514 Grantor: J. Taylor Grantee: K. Grim Sale Price: $210,000 Acreage: 3.3 Price per Acre: $63,637 ..Comments: On the eastside of I-83. High visil~itity and traffic on the major road. For commercial use. Currently vacant. A clean vacant site. The overall net adjustment is downward. improved Property Sale No. 2 Address: Limekiln Rd. Municipality: Fairiew Twp. County: York Tax ref: 27-SF-1-P Settled: 7/2004 Deed ref: 1664-8824 Grantor: S. Patel Grantee: M&3S Inc. Sale Price: $120,000 Acreage: 2.0 Price per Acre: $60,000 Comments: Immediately off PA Turnpike & I-83 Exit. A dean vacant site. For new hotel. The overall net adjustment is downward. 17 Improved Property Sale No. 3 Address: Sipe Rd. Muniapality: Newbeny Twp. County: York Tax ref: 39-PG-57-B Settled: 6/2000 Deed ref: 1403-0242 Grantor: Penntex Development Grantee: T. Smith Sale Price: $130,000 Acreage: 2.77 Price per Acre: $48,931 Comments: Immediately across road from Subject. Fronts on southbound On ramp of I-83 with full direct access on Sipe Rd. A clean level vacant site. Currently vacant. The overall net adjustment is downward. The three comparables were selected and adjusted on a grid. The above sales are substantially superior to the subject in ail ways. The Subject is a site with (ow visibility from I-83; located on a low traffic local road; the deteriorated buildings must be demolished; severely tittered with construction and other waste; likely requires a Phase l (and possibly Phase II) test; the southern portion is unusable without clearing, fill & grading. After adjustment on the grid I estimate the value as-is to be $80,000. indication by Sates Comparison As-To the NORTH Parcel (A-0064A As-To fhe SOUTH Parcel (p-4057, Total of both North & South -Cost Approach medication by Cost -Income Capitalization Approach Indication by income Capitalization 160 000 $ 80.000 $ 240 00 Ni N/A 18 Reconciliation: The Safes Comparison Approach deve{oped the final values. FINAL ESTIMATE OF VA!_UE Total of both North & South Two Hundred Forty Thousand Dollars ( $ 240,000 } SUMMARY OF FINAL ESTIMATE OF VALUE As a r suit of my investigation and analysis, it is my opinion that the Market Value of the prop rights appraised as of the Effective Date is that amount shown as Final Estimate of V e in the a Su mary, of Data 8 Conclusions. ~~`~ ~- eith Suitzbaugh, C M Broker Appraiser (PA•BA 3256-L) ,~ ~~~~~~ r! Fehrenbach Certified General Appraiser (PA• GA-186-L) 19 I:,i `jam ~~~ /: ~~. 1a~ ._ _ c U,~~-> jk p ~4 ~~- /v b O~i~~ci ~ ~^~~ ~ _ ~~--~.~ ae~rpcd~ticri3 4ti... $Ti$ANt?#2 JQHi3~3 r_ ~Isa known as M1~RY ~o .:34?5. . ~.~ Dates ~-,ate, 16~ a;9ss e. ;. .~ ~~ ~ ~~ ,. , ~~ ~~ i0t ~ p~t~b TBS~ D88D~, ~rtade '~~ :1fd.. - dal' of Deoemhsrr 198, BBT~EN '~'IIdGO,. ice. , a Pennsylvania aorpore~i.on ~avrig its principal office at 55 Sipe Read, Naeri~ Tsti$h:~.p. York County, $ttel^s, Pennstylvsnia (the "Grantor°y , ANA Si~1R J4~T$, alsq known as 1+I~Y 8. .T4$~i~, a widow, Q~ &24 Flintlpclt Ridge T~tiad, T~techani.esburg- Cumberland Courtt}~, Pennsylvania -(the "grantee"), 'iIITT~S~B`~., that the Grantor, for and in . cons-ideratian o-f Dias Dollar {$1.4E;} and ether valcteb~.e : conSde~ratic3ri, paid or delivered to the Granter, #.3clit~<Iitq' the: exchang~a of the Gran'tee's -stock in TZMCO, Ins, in ar camgl~te. Iiquid~tian off. TIMCa, xln~. , grid or delivered by the Grant~se, at or Taagare the seaii~tg and delivery of these preser~ta, the: x~eteei;pt wh~tc~! is herd-y a~eknowlsr~ged and the Granter belxsg th,+erewith fully sati.sf:ed, does by these preasents grant, t~arga:r~, $e~`~, and cagey tuzito the Grantee forever, Ab~+ T$QSR ~~ :~wa (~'~~ pi.e+0~ ar ,parce~;s of Iand, situate in N~awberry_'~c~ar~h"tp, :Yolk Go'uu3ty, F+sylvar~ia. bc>undead and' dea~ribed as follows.: `` -- . 1'~Q-=-~~- BEGINNIbtG. at a ~p3:ke in ~Che middle ~~r~f Pennsylvania Department of highways,, 1i:,eg.~.glative R~ute~ #?l5Q, Ott corner of property nor or fornasrly of W2tl:ter Grc;ss;s ence~ 3h artd a~.ong eai.d laighsaay, North 61 decp~eers 40 mixxutes 3Q ee~~o -West., x:97.25 ge+et to a spike; thence. Tay the- same:. North 4.4 degrees 30 m~:nutes 2U seconds lA@St, 295.2Q feast to a ap,iks at p~cage~y. new or tctrmerly cf. Mary Downs, thence along saki PtQpy xdx-tii .18 degrees 42 minutes 40 ascends East 353.84 feet t4 a sta!€~X. thence a~.ang tathe~r property now or formerly of T:,ester Updegxaf'f, of which, 'tht~- was apart,. North 66 degrees 5U miuutee 50 aeC4nds >~as~.~, 1~.6~ feet td a stakes thence by the Dante t~iC-y^th 10 de4~e 551 minutes 1ff seconds Rests 177.75 finet td a. stark.: the~Ge Ta'y tFta . saw: xor#h 19 degrs~ ~~ mixtutes Zo ~eco~tds ~a8t, 13-3..30 f'osat '~ a stab; tlenge by the sazae, Wtarth A6 d$g.~ees 57 ~inu~te.a 3-U. <seoond~: East, .21;2 «?`4 feet. ta. a . stake_ on the c~QSt sides a~ tke 1~'~rrs~~a~~~-T~ltf~a~e a~sc~~sa,swayf ti~n~ a1Gng ~~he west fide of said Trt~r;~~ab~rc~~~~ltf:~o~re >~~se~isWay, S~uGt~ 45 degrees 46. m#:ntttee 4Q serd~a ~a;st,: 1~8.4t! `feet ~o a etalce at property now or formally. of G'q~ tktrne~i~:y~ tl~~rtce altnq said property south 29 da'cjrE~es ~$ 1FI~:I~flteSe Q~ H8C.QFI~, Bast c 58l~ . $ 6 ~~:et t0 d s9tOt16 e' thence by the sau-e xarth 56 '8egriaee 44 minutes 26 seconds Ts'_8t5t, 166.15 feet ter a stakes an this went side Qf above-ment.ic~ned Harrisbt~rq-Baltimore ~cpre~sway ~ thence al4rg the west side of said Harri$~urg-Baltim4~e ~xpaeessway, 8c~utT2, ~~5. degrees 46 nr~..rrmte-s A0 seccsn8s Past 259, 4.$ feet to :e: po#~t; thence along Ramp ,rg~rr along the arc of a aorta ~o the right having a radius- of 232 feet, a distance 4f 178.33 feet to a po~f.~s~t: thence by the same South Z degzee 44 minutes. 10 seQOnds 8mst, 284..40 feet to a stake at 2 ~~. ~~~ ~~~ ~ ~ ~~1 property now ar toraaex~Iy of ~es~sa 1~. W~.It;. thence along said property, now or forstarly og milt, and: pxaperty new or formerly of L,W. Guistwhite a~ [+~~tlter F~rose, North ?~ degrees 58 minutes 2t~ seconds West, 5x3.52 lecet to a peat; thence along property naw or Poxmerly of Waiter Gross, South 2.9 degrees. 15 ffiinutes 44 seconds West 25G Pest to a spike, the pl;~ce of HEGi1+iNTNG. CGNTAINYNG 1.4.690 acres., mace ar.less. BEGIPtN2ATG at stQne~; .thence: by laxtd naw or formerly of Lu3C'BBC~ei, xnc., ~Nc~l~ 22 ],~~ alegree~ Tr9hat 454 feet to a stake sAtuated ~~ test .Eros: -ed8e 4~ t~obcrete: thence along L*x~pres~ay, Sou~'i ~ ~ ]~ 4 degrees 2~ast ~ ~:? 6 fit to a stake, s ituatad Z 6~ fe+at frrna edge of voxicxrete; t~e~ce by 2a~d. naw or Fornee~riy of Lura.sc~n, Ina... South 74 Tf2 degre+as t 1Z2 feet to the plaoe of BEGINNING. CONfiB.1:NING s2 perches; mare or less. sA:7CI3 TWt] TRANS SING the aa~[e premises which L{ Warehouse, l:nc. , a ~nnsyivana eorpc~ratirsn, by its dser3 dated May 15, 1974, and recorded 2tt the office rtt .the Rect~x'der of Deeds cif Cuidbt3rland County at Deed Book .tta.~:~te &3E,:. Pa.ge 1(365, gxar~tecl a~x3 conveyed unto ~Il~iCO, Zne. , q~arttar hergir~. sIIH~~~, ~~~:, to that, apgrop>: ia~ian by the Ca~tuaoriw~ith.: a~ 'Fe~a~~lv~i~~a ., ,~o~c-.hic~hi~;y purposes of a goztia3~ there~x:~ ~f;niz~q ag~xo>~~m~~e1y. ,4~5 aex~s. Gl+!!E3it. A~ G~`~ ::RN#~BS'~ : ~G1D~~ t . the premises herein ea3~veyed }~y 'th:#:o died. ~er~. used as' a. 3andfil.3. far disposal of dm~Z~.tf,an end . ~czn~t~u~tft~n : wa~~es, and certain iimitec~ ind~tstria waustes, , arn~ thst `much: uae ~rss_ authx~z3,aed guYSUant to a Class III De~tolf.tiQn aAd C~ona~rixet~vn Landfill. Pe~ota.t, wi-kh cerfiain provisions fQr the. S~ag~kaxtccae off' specified i~tdustrial ~kstes-, issued by the Fe~s~*3~tu'i3;~ `F1~gart~ent tai B~virW~enta3 Rssouraes, refer-ericz®: to wh~eri F~s~i.t~ are ~+ax~eby mad0~ frar aI•i ptirp©ses. such usas~ continues9 unt31 gna3. alasure ot.the landfiil located on the premises iii iQ4fite7Cl~9r, 1988. T1'fe surface. area size of such landfill Located t~».the preuiis$a cso~~sis~sr of app-rc+xi~ratel:y four (4~ acres, and the eatat~t 2dcatd~t of Bch c~:ispased .waste fa along State Routs 3$2, northward aic~iig a, ina of boulders to the line with 1•ntereta#.e Route... 83 :acid eastward. tar the- eastern boundary oP the premisei#~, a]:1. e~.m~oro _fukl:~ sb d3~ a R~~ri,~~md~G~rad~nq Plan. o€ the ~43~d, ~ne~ pe3~q~$titrh ~3fs~sal :~i~a g~o¢ucet~ fn 3:987. by ~tcbert. L. Reed, oP` Reed 3~sa~iNgT IrtQ.,, i~x1 ~amsran Htreat, Harrisbux4, Fesit3ay3.vanie- 171.4, rerei~t~a ~v- which i9 hereby .made far all Pu~o~s `~~~~ ~'€~t~ t!~~ ~~~~ T4t#8T8~S w3,th all .and gfngu2ar the buildings, f~nprovements, ways woods, waters,. waterccurse~sr: rightg, liberties. Privileges, hered3.tnts, aid agpurtena~ce~- to the same: belon~i't~q ar in anywise ~t~peztaini.ngR -$~'~he ~evex~io~ and revers3.ax~, remainder and r~mai.nders, reAta, is~uea~, and profits thereof, and of every part and patrcel thereoft AZ's ALBt~ all the .estate, right, titls,, interest, use f possession, groparty, claim, and demand whatsoever of the Grantor bath in law an8 i.n egt~f:ty, of, in axed. to the premises her+s~.n deasaribsd and' every gait and. garas:l thereQP ~r~.th the ap~urtenancea. '10 ~tV]¢ I~TD Tt7~::~7-I,a al,l_ end singvE3.ax~ the premises herein described together '~~.th ~~ h~-x~c~.itaettextts and agpurtenamres unto the Grantee and to Granteh's pzoper uge~ and benefft frerever. Ate? the Granitor caYenat~~~ that, except as may he herein set forth, they do and. wi1~1 to`~r ~ra~xan* .and. dataa~ the lands and p~em3.ee~,er, here~dt~zaept~ a~e1 appurteitanees herelay aamreyed, against the +~r+xntor xend all oetr- ~r~~sns ~.awful2j~ cla~.aei.nq the same or to oTaan~ tlie:. ean~e. In all rate~rencs~s ,he~r~,~.zt to and parties, gexsons, entftieffi, or corpQxatfons, the use t~f ariy p~rt~cular gead~sr or the g~.e~ral or s~.ngular ntunb®r is. intemded t~a 3ncluda. the appropxiate gender or number as the text df the within instruesent nay requixe. Whe,~rever in. thi~.s i~:ustrument an~r p$~ty shall be designated ar referred to by .name, ~~ c;~era1 reference., such de~si,~nativn is inte~naed tQ anc~: eball have' thg= same e~Peat as if the ~rorfis "heirs, sxe~utors, ze~afnistra~tczirs, personal ar legal regresentatives, successors and assigns" had ;bees #.nserted after each and every des igriat ion . IN 1t;~TN89S WP, the Granter has here~,xntcs caused these px-eeents ~o be s~ign~ad b~.' its . grceper cerpvrat~ of f icers and its carporai,t~ steel tc be gaff ~x+ad raretv', thee... r~a~ and yeax ff.xst above written. . _ . ~r`~. '• 57', ~ 1 1 ~freFttN~F ~~~c.. ~~ ~~~ ~~~ }M: . ' m$ ~~scr~hgx, ~3A ~~ pgYLw~I~; gg. ~'~ ` d ~~ ~ ~ n ~ arxd t?n ~ 15t ~ t,io~r c» ~~'~Yt1:1k d~dp3t~..,,,, pe~g'~! Q t ~~y~l,'~`~~ s $+~ ~:t~ ~'a~~ tared - ti ~ ' . , ~: ; ~ ; a~ ~Le~;~~~~ ~~~ ft~ ~`~ ' and ~ ~ ~,~ , ~; ~a~ Cow' +~' ~ _ - ~: ,liact+abruR ~ .25ti' ~ ~,~g~pr,~~:<~~~~~, M.. Ga+cnr+s~ss~sc' ,t~C3.~'6s g~.t1ta+eK ~~~~~ ed cs~~~~e~~h~ Gx~~ ~ Est g14 Tl'~e ~dexsi-~' ac~'~ ~~ },fit ~~~„~~.G~~'u ~ r ~'~" ~~ f155 • ~ ....-•--^~'`' ao~p Road - ~ Cx~~'~3+~ ~~ pt#!. • ~~ d '~~' ., r . ~. t~M it" riser..-o..e a..~..y; a•...ti s.drr..~rws+a.rr+~...rw.. n~.wwdt ~ ~~rw.~ ~~ S. 3~0~ o ~ ^ T, o a ~~~g 0 b 21 ~~i~ ~i~~5.2 ~. -. P~~ . - - . 'i Ong ~~ ojanr Lord eac C~tonaat~d n&Re duutdred ~tAii eighty- . , . (1966 ~ r B~~ J ~i~ ~C»`~R?~r"1'r I'.x.e~utrix of the Estate of A2.vZI+1 E. t1Fp~RA~Y ;~~. ° Q~ #~ i~i~€ ~'kyughr York tXsumtyr Pezxnayi~aa3.a, a ~eiab~j~Iv~ Ca!rpara~~a3s...Fer#~eei L's$ LheE f $t, p9,7r't~ C#~"atltar8 ..~ 308EPEI H. Jt#~tB nd. MIRY ;8. ~T0~8 ~'h3.s ,rifer o$ Cumlberi,and {:csuAt]~r Fftl~it~jj'~.V71i-~~. C~'1'2lli~@EfSF. . 43E~P[EA:9r A~~cri:y ~ .: ilpcFe~r'~f d$,ed ~ri ~ebrua~X Z0 r 1980 r ~.ea-ving a ratst W311 ~~ ~es~me~x~'ctuly~ pacc~at ixi '~4rk Canntyy P~ttsyl- vacniazr OA Aprfl. 1r 1Sf4$ where it reiaans ~Qf rearard itt F~:.1e 2~a. 87 8~-39.ts 'and T~ER£A9:, ~74~eph~.r~e . 8eahr~.s# du]..y qua3.if ieci ets Exeautriic ©f the A1v~.a E. Q~deg'taf t~ 8~al~a#c ar4 A~~i1 1,. 199E? r aril V$A$r _I,o~BZ'I~4 .G... t']pc3eg~G~lf£ ~ this widow a~ A1viA R• ttpdsgraff t a:~. tn~EEF~~. ,AlYiti ,E> k~l~.ec3rafR aria Loveartwt Q. Updegraff.r. his *rf~fet 'b~ A~kic1~R ef~ Agr~+e~sa~+# ,dated F~rt~a~cY 2~, 1:9.7~t sued rmc~rded in ri~ ~a7s ~~~~. ~~~. ~~~, ~~ed tQ ssi~, the her~tssafter desar~b~d ps`em~i~ss 1u-#~ R#~ricar ~}xo .; a~t~$ Pte{ 1~reRerse#t:t, trxae ~2.11t paid an Novi ~1. Z9'T7 r axed nca deed: t~ta g~iv~x. fi~i. tra~f'er #h~ 3~'opea~tY' t.~s ~'i~cxa.e I~ac ., th6t~ee, Ti~ctr ~SSet, ~:a~s tb.s. ctonveymna® to xel~tss their intsaFee#. - _.. . ~~~• L .. ..~ ,.~--y....~..,_,. _. .. ,~ I 'BO©~ ~~ - 2WRia` ?7lIS INDEHTUR~` tp'f77VES~E7'14 fleas ebs ,ai~~t3.434• ~~ ~~ first part, , •.S •. ,~ 3 far wed to cw,atdenrttoa of th. tnat q/ TBZR'#'X'-"1'~ { $32, Q9Q .Oa } _.__..._.._..... ~ ;; ___,.~....~....ra.....~....:...........-.w.,,...,...~_..__..,,~,.^ Dollars lamli~t+nons~r of the Uaired States, to theta fn ~arsd pa¢t t,~r tJiir said: Joseph E. JtthtaB -and Dairy E. Johns, K ;... hit~i ot4fe~, at and~:6gfare the raa~En~ axd deJYsrr,~ bcrraf, the '~- ~'' r+eeejgt. ioliere~#'tt he~e~ acitsgid;td h~v@ ~.wtte~ bargeiaae+~ sotto alil!+t~, re/agaad,~d ~~-' 4++d' 6x flr~e=s pr~eaenl,. do. G B-ropti bargsia, red: adfut:. relate- o+w! eo+~ken unto the said .'. f ' r • 6 ~ ~ r . 1 O ~ ,, . ~ SIIPSe .~~1 ~i4p~r ~ Q7M~ 1-48~ : $ ~.y~8 itAdr~ 'Otll 3~ S }teC~.~+°y® ~7Q$e~'F H.• ~ ` 1 , T'~ , ~ ~ ,~ _ , ., w ~ ` { . ... - y ,.i ~. w ~~T ~~~~~~/ 4a+rTJ. ~4~ `:. a~. ~ ~4 WY ii: ~~ i~i~ ~+L Vh+a ~.~ .4~~ I4$111ii~ i4wA" ., s~i~:p, ~icack Cqux~fiyr ~!eru~ylvars~.t~:,: t~outnded~ ]:ist3.ted and descr~d" ai$ `~ ,.. lbws,. Via. wias. ~ EEG~NZNG a.t. a .pq~int sirs the Sa~t~=h s~$e of Servicra Road ZIi: of `~ _ the Harris~xtrg-Ral#3r{rars F-s~~'~~ray,. ~~ cssxner of ~.artc~i~ of John U. Max'ahs ~tend#Fz~q: +~naa aio~.-t~¢e s~au:t~ern s~:cte o~ Servtice Rgad Ixz ' atlonc~ tixo curve cf an arcs twertfty-seven: aria' fiftywsesv~ett hundredths ~ :i ~~ (Z7.57) fast, file radius pf ~-~.ah era is ane hcrndred seventy and ''~~ seventy-sight hundrstlt~;a #17.0_.?8} £aet, the chord of which is south ~~ seventy-ttsr~e {7~}. tfiec~e~etSe: f~,y~three (33}. mi.nut@e, ten {3:0} ;.r '~ ~astde Fs~tf ~na~t~y~-~~n ~tt~ ~~ty-fates ~inci'cadtha {2.7.54} .feet = i a. pa~ntj a~ctgrt~f~ 0 t~.lonc~ ttto s.~lua:, s~uti~ se~vgn~.y-~i~r~ht ~ ~ , t ' (78} dogrs, tttty {~,~mnu~ase ~o~ty {~fl} suconc~s Last, thr~ao ~ hwa~dred twenty-ones -anti ~ ~~~hree hend~edth$ f 321.93} €etet to a ,. .; poiMtp ext~txd.irtg. tlase.:si~r~;~: .. curve p~. as ~.ro .five hundrerd , setrenfi~y . , for~+=~e-~,i~ ~ttt7r'+~&~Et {'a'`'~0'.48;k ~ee~, the: ra~d~.us o f - vch~ch aaec• is one spud sib ht~rxiresS~', f`ifity~-ei ht az~d ti:~t~r-six the ckt~arc4 ta' othh terra .ie South hu;sdr~d`ths. ('1,55.;56} ~er~t ems ` , t3~atty~e3gbt ,(:68~ dr~e~s, ti~~~ty~i~.e t~91 ~itutte$ tsaanty-six (>Z6} bu ~ d d h 3 ~ i t .; n ~ s• ~~ht t ix y-:~eev~i a~t $ ix,~ s ~$ La.St, .~iv'e: ~ ~ '~ . , 8E ir. tB F3811~SQ3~+83 ~ i:".~:e~,11~H t)~ ~ 1 p pd~l t!,'~. dO~ ?C7C ~ t .~ ~'+4 ~<~1 ~i~~ ~+ ~ ? ~ ~1' ~ 7 . ~ ~ ~p ~{~ pp 77 {{ ~. .~ .aa y 1 y, y y~~~ y , y ,~ y ~ 4x..w~~~ ~x-MGCkl ~~ ~tti~..~~~ ~~~ _JF~iW~~,.~..~+. ~,~ FJCi'~~Q.t tLi i11 ' (33} degrees, iatuc~e~ix: {14'} minutes, forty 4~} secaoads t+Aetat, tra© ~ ' ~1,.i9?. feet, to an irc~r~ hundred fifty ~riee; ~x~d; t~,r-et~s~n hs~x~'za8ttss { ' r ~, t{ie sew, south twenty-six {26 } d~a~ e it3tg t henc a1.o~ Pipes ex t ~ ~ ~ . ' ~ f ~ y. y ~ py~ i ~~~~, i~`.~ WOn '{j~~ JQ.Liluty!V~, "twenty {~Q} $iBtA~9 #MiBFr~ gg~y~~r i eight {7a} " fetet, to an inn ipe; exter~diaq ttie~e e~J.a~q samua. sautt- t f d 4~` t t4~} r 4 t j ~,tsu eaK. ar s $ecc t s ~s , si.~cty {6fl.) d rees,,e g~ur ( ~ t e al ~h ~ 8# 58 ~i t ~ - ong. +a .pes esc ~ Ctq hena ? f~es t4 a~a~ #c~s_ -e~~gh ( t#~ty . same, Booth twen~y'~#g~t (28} deem fifty-€o~r (54} minutes, ' forty 440}. s~aec~zui~ ~+t~t-,, tv~t,~ b~~~sdrerl ~t204} feed t~s an iic~aa (Si.pe at property of Patu1 UPdegxaf~' j extecsd~.ng theAae a7.orxq pragerty of Paul T'OGIsR taisA a~ e+ed sing>ttar tract of laud . tueterrt ox~aoar,~, rlgl~ts,:86a,etat, PE+i°~ 1,enk end a~parts4eueet ahai'~eeer t$t,eaatts s . ~TF»~itrp.; air in+an~dsa s~partaial~g o»d the rarver~otue• a~td retrsaladeer~ .rerun. l~aa' ~ P+'R~ ~~+'~ mcd ot+w; ill tlltr.sutit~, >ig1,R t1t~e.. iAtrt.e~ ~ trl4H:1P~~'" Aoaaearioa; cdri,A aM~F demmtd: teMutaeaa. o$ AyV3.Yi..B, tigdeg7[8ft~ ' ' ~ (asst equ,(l3r q~ nther~frt Avwsaenex,a~ l+t. to of vast of. tb. +onu~ . ~ Y _ , i' ' TO RdYB ,l/qD TC- HELD, r1ft: psld ~rac~: of Xsnd ,i , ~~: '~ hemdilamenu and p+-emt,es he,eb~ 1Kr+wtted and released. ar asentfaned and intendsd ,o to be. tcitl~ thr ~ apparlena>tcrs. wrw the said. Joeepl7R i~, Jq~$ eiul Mary? 8. c7gbne~, klis wife, their heirs and aasigrts, as and jar tlt4 Duly Pieper tale teat berAoaj gjbe aatd ~74sulF~ "$e e7Uh3RlJ cl7)d ?'~lry E ~ ~` ~ :: ~.._.. _ _ BgCK FAG£., Q92B Q 6 ~ Updegraff.r Noztit. party-a~ae (~~.~ deg7reeaf fot~ t4l minutesr forty t4Q) BeGQnds. ~Testr ;disc hufndred thirty (,630 ~ feat to as ircxs. pipe s cactienctizyg thence ax:~ e~iin43 r South afx tp~ three t 6 3} degrees , f i f ty- sax t5.6} minuts,s i~e.str £~ztiy~sevsrt and eight-tenths td7.8} feet iao an iron gipe~ e~ct$ndfnq th+oinCe a}.ong the same:, 8auth forty-three (43} degreear Ei£ty»six t.5:6.2 sainutes 4ts~t. twa I~undred three .,{ZfJ3} ~ . .. feet to an lean pipe tit property, a£ T,est~r Upftegzafi'~ axten~aq .. _..' thence a~.ong lanc2a :at Le9ter t3~da3raPf, north thirty-nine (~39) da- .. , grass, fottg-ioutr t44? ~t3~ittat~s '4~str. t~aa heui8red forty-fflur- aa~d ., tm~eaty-four huneiac+ad~ha.ix~'~•~4} feet, to-e, chest~tiit strucap~ e~ctesnd3~i.g `~' ~3i@!tC@t at~4ng. '~iei :mama, Ntarth tt,{~i~ty~eig~t$ (28; degrees, £i€t}r-.s~.sc . I {563 minut+es.r t~tix~ty E30.~~ sedanc~s Bash. oar honor®d seventy-three ,,:, ,. axtd Forty--~auz ht~~tdre&:#~ts C~.73:_~~4~ fe~~ ~ a cl~estxtut s~tmip a~• . ., corner aP lands o.6 ,Tc~_ t#, t~rcli~ eartendiz~c~ ttienee along I.aisds of Jcabxt a. 1~4arc28t;r.. Kl~~t. #~i:ty~fivQ -{ 35a d~q~raa.ar.' tgraatir-three (23) minutes ~s'~, Qt~_, hux~xla~t ~t~rn.ty~-tea: acid t~ Fiazr~dredtha {zZ2.8~) feet .to t1tis, Mitt. aru~:,p~ace ctf :~~7CNAt.~id~ eot~taiziir~g 7.998 aczes, BRING t3t;~. samla tra+z?~ ~f Iz~n~ whl~ah; A].y~n~ E. Updegzaff and Bares ~,,:; ~r ~a--paa~+~xe '~tr~fng dais buaineas a8 "~4fdway Au#:~ Pq9"a r.,. Df N.ep-r ~wsi.8itl.pr Yi~rk f~tu1~t ~ Pe#~meylva2t3:z-r by d~.ed cla~4sed ~ ~r.1~~l~R. 8ettd ~~crsled ~. the a~fice of the ~eco~ccier a.f 1~ead~ of 'Yank ~o~3tyr; ~n8y~,,ivattier: ix~ Deed ~aak 4g xt nt page 4 ~5 ~ ~o~iz~ ~ t~# A2~ixt ~. ~pdeq~t~f r t~tsa~r ~:ata:ta f:s ort~e of the Qxax;tor.a h~awra~:~4, a~,d hie ^tiwt th4 otl~z' -~3rantars tagnther s~ai.th Timcb, I~-cs. , tits ~r+CtLaiBer~:• u~d+~c. the "Agz~eenent aY Sale dated • _ = ._. . .. .. +r• ~-: _.._:. _ ..:. ,: . _ - ~ ~ ~~ ;' ;;~ 3ohsta, his wi.te, their haixa ~H aAi tt-e satd Pas-t~.~s ea its ~i~~t p~r~ couseaxt . pre~alte sad ague . w aast_evit~ the said' Jcsseph ~. 3ohtiB 3Ad i~ey 8. LTo~lT1.8, h.~:s. 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'"' i .~ ..W ' ~ ..5~ `~'). t .. , - f Results in Real Estate ~1.~ ~ KEITH A. SULTZBAUGH, CCfM, G.R.I. BROKER AND APPRAISER I have been engaged in the real estate industry since 1975, with emphasis in the appraisal field as well as tndustrial and Commercial brokerage. i am a member of the Greater Harrisburg Association of Reactors, Pennsylvania Association of Realtors and Nationa! Association of Realtors and have served as a Director of the Greater Harrisburg Association of Realtors. I am a Certified Commercial Investment Member (CCIM) of the Commercial investment Real Estate Institute and a Graduate of the Realtors Institute (G.R.f.), both designations under the National Association of Realtors. I have earned the Bachelor of Business Administration degree from Penn State University with high distinction in 1974. From Pennsylvania State University, I have completed the Residential and Advanced Appraising Courses. From the Institute of Rea! Estate Appraisers, t have completed the following courses: IA (Appraisal Fundamentals) IB (Capitalization Theory and Techniques} Il (Appraisal of Urban Properties} Vtl (Appraisal of Industrial Property) From the Society of Reai Estate Appraisers, I have successfully completed the following courses: #101 (Real Property Appraising) #102 (Residential Valuation) #201 (Income Property Appraising) #202 (Applied Income Property Valuation) From the Society of Industrial and Office Realtors, I have successfully completed: Industrial Real Estate Course 1 Industrial Real Estate Course II From the Commercial Investment Reai Estate Council, I have successfully completed the following courses: 100 -Marketing Techniques for Leasing and Selling Commercial Property 101 -Fundamentals of Real Estate Investment and Taxation 102 -Fundamentals of Location and Market Analysis 104 -Impact of Human Behavior on Investment Decision Making 3456 Trindl® Road, suite 1, Camp Elill, PA 17012 Phon®: 717-F'OR-APEX (307-2739) FAX: 717-307-2783 wtrvv . ap®x-raaltars . com I have been licensed as a Real Estate Broker in Penna. (AB-42187-A) since March 1980. 1 am also licensed as a Broker/Appraiser in Pennsylvania with certificate #BA-003256-L. I have served as one of the directors of the Greater Harrisburg REALTORS Institute School. I have qualified as an instructor and taught for real estate courses at the Harrisburg Area Community College (HACC) and other private real estate schools. I have also taught the appraise! segment of the Greater Harrisburg Association of Realtors Orientation Course. i have qualified to testify as an expert witness and to render an opinion of market value on real estate in Dauphin and Cumberland County Courts of Common Pleas and in the United States Bankruptcy Court for the Middle District of Pennsylvania. From 1975 to 1981 I +completed six years of appraisal experience with Joseph McGraw, Inc., advancing from trainee to Vice-President. My experience with this organization included a variety of residential, agricu{tural, commercial and industrial appraising. From 1981 to 2002, 1 was associated with Helsel Incorporated as Senior Vcce President. My time with this frm was exclusively devoted to the appraisal and brokerage of industrial and commercial real estate. On March 30, 1990, 1 received the Professional Merit Award of the Greater Harrisburg Association of Realtors in recognition of professionalism through education, commun'~ty service and Association participation. I was the 1994 State Chairman for the Commercial Industrial and Investment Committee of the Pennsylvania Association of Realtors. In November, 2004 I was voted Reader's Choice for the Commercial Reactor Classification in Harrisburg Magazine. (n 2007, I was approved as instructor for Real Estate Appraisal courses at the tnsti#ute of Real Estate Studies in Camp Hill. In August, 2008, I cofounded Apex Realtors LLC, located in Lemoyne. A partial list of clients for which I have accomplished appraisals are as follows: various local lending institutions, Commonwealth of Penna., Penn Central Railroad, IBM, Texaco, Exxon Co., USA, Atlantic Richfield, HERCO, Inc., Hershey Foods Corp., West Shore School District, Redevelopment Authority of Harrisburg, PP&L, Hampden Twp. Sewer Authority, Lower Allen Twp., Lebanon Co., GSA, Derry Twp., relocation companies and various other attorneys, Realtors and individuals. Contact Ketth: 717-580-7426 or keith d(,,iapex-realtors.com 3456 Trindla Road, Suite 1, Camp Hill, PA 17011 Phone: 717-FOR-APEX (307-2739) FAX: 717-307-2783 waw.apax-roaltora.com QUAtlFlCAT14NS OF THE REAL ESTATEAPPRAISER & CONSULTANT f2elating to the "Uniform Standards of Professional Appraisal Practice" (USPAP). June 2011 (#qual June 2011) Appraiser: CARL A. FEHRENBACH 3725 Springetts Drive, York, PA 17402 Phone 717-840-1940 a-mail cart@fehrenbach.com State Appraisal Certification: State Certified General Reai Estate Appraiser Pennsylvania No. GA-186-L; expires June 30, 2013 Pennsylvania Real Estate License: Real Estate Associate Broker (PA) AB-047147-L ; (in escrow) Professional designations: Certified Real Estate Brokerage Manager (CRB) (1989). Certified Commercial Real Estate Appraiser (CCRA) (1989). Professional real estate organization affiliations: National Association of Realtors (NAR} (1975-2003} Harrisburg Association of Realtors (1992-2003) York County Board of Realtors (YCBR ~ MLS} {1975-91) Commercial-Industrial Committee (1988-9) Appraisal Committee (1988-9) Chairman of Commercial-Industrial Committee (1990) National Association of Real Estate Appraisers (NAREA) ('5986-92) Central Pennsylvania Chapter Appraisal Institute {Af) (1990-8) Director -Pennsylvania Keystone CRB Chapter (NAR, PAR) (1990-2) Assessors' Association of PA (from 1997) Real Estate related work: Appraiser of commercial/industriaf/investment properties (from 1975). Industrial background includes extensive experience in manufacture of industrial equipment and layout of industrial facilities. Consultant to private industry on specific environmental problems with the NY DEC, the NJ DEP and the US EPA (1980-1985). (Site and facilities contaminations in NJ & NY) Commercial-Industrial Sales Associate and C/! Appraiser at Bennett Williams, Inc. (Real Estate Brokerage) (1975-86) Vice President of Commercial-Industrial Sales at Bennett Williams, Inc. (i 987-1989) Director of Historic York, Inc. (1976-7} Board Member of the York City Redevelopment Authority (1988-1995) Professional real estate related education (courses & seminars): Real Estate Project Financing AMR Institute Real Estate Sates Workshop & Zoning and Land Use Penn State-York Land Use: Planned Unit Development Land Planning Institute Real Estate Fundamentals York College PA Real Estate Appraisal I " Real Estate Property Management " Reai Estate Practice YCBR Real Estate School Single Unit Site Appraisals " Real Estate Law York College PA Real Estate Land Use/Planning/Zoning " Real Estate Investment Institute of Real Estate Studies Real Estate Finance Brokerage Planning (CRB 301) RNMI j Financial Planning (CRB 302} Marketing Management {CRB 303} ~~ I People Management (CRB 304) Management with Computers (CRB 305) ,.- " Principles & Techniques of Appraisal Review NARA/MU Capita{ization Theory (1BA} Appraisal Institute Appraising Reai Property (101) " Standards of Professional Appraisal Practice " Litigation Valuation & Easement Valuation " f PA Assessment Law & Procedures Dynamics of Office Building Valuation " Rates & Ratios Environmental Risk Management Greater Hbg Assoc. Realtors 2 Ad Valorem Tax Assessment Consulting & Appraising McKissock Appraising the Oddball - Environmental Pollution and Mold " Environmental Contamination of Income properties " Technology of Today's Appraiser " Appraising Office Buildings for Mortgage Underwriting " Overview of Environmental Concepts Assessors Assoc. of PA Wetlands Identification " Conservation Easements Valuation of Truck Terminal Distribution Warehouse " Appraisal of Shopping Genters Mid-Atlantic School of Appraising Highest & Best Use Realtors Assoc. York & Adams County Hypothetical Conditions & Extraordinary Assumptions " Federal Banking Regulations " PHOTI means Fish? (Comments in appraisal reports) " Valuing Land " Valuing in a Declining Market " Appraising Unusual Residential Properties " Developing Sales Comparison Adjustments " Residential Architecture Since 1945 " Green Building Trends " USPAP (required and CE) Various Qualifed as expert witness in the Court of Common Pieas in following counties: Clearfeld, Cumberland, Dauphin, Lebanon and York Qualified as expert witness in the Federal Bankruptcy Court -Harrisburg. Testified at Boards of Visw and/or Assessment Appeal Hearings in the following counties: Cumberland, Dauphin, Juniata, Lancaster, Lebanon and York The geographic area regularly served is South-Central 8~ Central Pennsylvania. 3 -- x ~ • Common~~ea[th of Pennsylvania De~e5#,~i;e Bureau of Pr ~~~~ti~' bona[ Affairs .w PO Bo ,~~~ ~~Iart••~sbur~ 1':~`J` 2649 ;~ - a '; ~o os9~s~~ , Certificate 'T'ype ~ 'T :=` ~~' -- ` ~ ~ Certificate S#atus Csrtiflec! Gei~erai Appraiser ~~ ` ~~+` ~ :~ ' ~ ~ Active / v 1 i t 11 ~^ ~l ~ i ~~j`~--- -.'`~:~=~} ,,~ Initial Certification Date ~, ~ ~ ~ ,~ 07/0919 899 CARL ALBERT FEHRENBACH Certificate 3725 SPRINGETTS DRIVE Number YORK PA 17406 GAa00'186L Expiration Date a,.~v :~tdnR C'ummi>~~aur of F'rt+I'excrcm~J a~ki ik~+ 06/30/209 3 ignaturo t INVOICE Date: 03/09/2012 Prepared for. Brinda Albright Property Appraised: Johns, Joseph H. & Mary e. 814 Flintlock Ridge Rd. Mechanicsburg, Pa. 17055 Wo File No. Johns Case No. 814 Flintlock rk Performed: Appraisal Fee $ 200.00 paid in full $ (200.00) Total Amount Due: $ 0.00 Please make checks payable to: P. Scott Archibald 4454 Dunmore Dr. Harrisburg, Pa. 17112 Produced by ClickFORMS Software 800-622-8727 Second Mortgage Property Value Analysis Report File No. Johns P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS Case No. 814 Flintlock - ..- • Borroveer Johns Joseph H. & Mary e. Census 42-41-118 Map Ref 42-26-0245-078A I properly Address 814 Flintlock Ridge Rd. Check are: X SF PUD ^ Corxb 2d Unitc City Mechanicsburg County Cumberland State Pa. Zip Cade 17055 No. d Rooms No. of Bedrooms No. of Baths Family room w den: Gross Living Area GarageACarport Pordres, Patio Central Air. g 4 2.5 ^X Yes ^No 3,219 Sq.F 3 Car Att cov porch ^Yes QNo Locatron Urban X Suburban Rur~ Good A .Fair Poor Built Up X Over 75% 25% ro 75% Under 25% Properly Compatibility X Growth Rate ^ Fuly Dev. Rapid X Steady Srow General Appearance of Property ~ X Property Values Increasing X Stable Declining Appeal ro Markel X OemarrdlSuppty Shortage X In Balance Over Supply Marketing Time UrWet 3 Mos. X 4& Mos. Over 6 Mos. Present land Use 50 %1 Portray %2~ Famiy ._ % ts. _x Condo 20 %Comrneraal _ %industrial 30 %Varant _ % Change in Present Land Use X ~ Not Likely Likey ~ Chg Fran to Predominant Occupancy Owner Tenant 1 %Vacant SJF price Rrt9 S 150 ro S 450 300 =Predominant Value SIF Age 0 ro 50 Yrs. Predom. Age 20 Yrs. Note: Freddie Mac does not consider race w the raaal oanpositron of the neighborhood ro be reliable appraisal factors. Comments on factors favorable or unfavorable, affecting marketability (e.g. public parks, sctaols, raise) Most minor amenities are located within a short commuting distance to the neighborhood Private transportation is necessary to reach most amenities, employment centers, shopping and entertainment - SUBJECT PROPERTY Year Built 1981 Units 1 Srories 2 Type (del., duplex, SemVdet.) Detached Design (rambler, split) Traditional Ext. Wall MaCI. Aluminum/Brick/Avg Roof MaCI. Com shin a Property in HUD-Identified Sp'I Flood hazard Area4 ^ Yes X No Special Energy-Efficient Items NONE Property Rating Good Av . Fair Pow Condition of Exterior X Compatibility ro Neighborhood 8 X Appeal and Marketability X Comments (favorable a unfavorable including defamed maintenarae) The subject property is in need of major cosmetic interior and exterior repairs Kitchen and Baths need completly remodeled also, new flooring, painting, and elecUicel fixtures. . Item Su . Com cable No.1 Com cable No. 2 No. 3 Address 814 Flintlock Ridge Rd. Mechanicsbur Pa. 17055 per, ro ~ •. ' `':. 131 Holly Dr. Mechanicsbu Pa. 17055 1 57 miles SW 207 Westview Dr. Mechanicsbur Pa. 17055 3.88 miles SW 404 Lamp Post Ln. Cam Hill Pa. 17011 3.87 miles N Sale pdCe Nor - 159 900 142 207 159 699 Date of Sale Descri Lion DesCd Lion Ad'ustrnent Descri lion Ad'ustment Descri lion Ad'usiment Time Ad ust Na 8/16/2011-c1 cats -4 90 5/2011-41 dom 12/2011-G cats -2 50 Locatron Suburban Suburban Suburban Suburban SiteMew 0.88 Acres 0.38 Acres +4 00 0.45 Acres +4 00 0.35 Acres +4 00 51 41 s 38 s 42 s Condition Poor Poor Poor Poor Area Rm Uvirr Total 8-Rms Baths Toil B-Rrns. Baths Total B-Rms. Baths ToW B-Rms. Baths g Count & Total 9 . 4 2 5 8 4 2.50 8 4 1.50 +2,00 9 5 2.50 Gross Uv Area . 3 219 .Ft. 2 248 .Ft +9 73 2084 .Ft +11 55 3 173 .Ft AirCondi6on None None None Central -3 00 Ga 3 Car Att 1 Car Att +4 00 2 Car Gar. Att. +2 00 2 Car Gar. Att. +2 00 porches, Path pools ero. cov porch 2 Fire laces cov porch Fire lace +2 00 cov porch +4 00 cov porch 4000 Special Energy- Efficient Items Pool (no value) none none In-Gmd pool -3,00 Otlrer Appliances Net Ad'. otal Sub Value = Gen. Comments I have considered A liances X Plus Minus S 14 830 Net-g% Grr-15 174 730 all of the com ambles in m o A liances X Plus Mkws 23 550 Net=17%Grs=t7 165 757 inion of the most robabale sal A liances Rua Miars - 5 et=2%Grs=9% ! 157 199 e rice of the subject roe This a sisal is for th e intended user onl and is not intended for an other users. T his A sisal is valued "as is." The information shown on this report is derived from an inspection ~ the neighborood and exterior inspector of the sut~ect properly and market comparables. The estimated market value is based upon is i anon and the krawledge of the undersigned. This report is not ro be construed as an appraisal report Es' arket V 165,000 as of 03/02/2012 Completed By P S / Title APPRAISER -RL-000080-L Signature Date 03/09/2012 ATTACH CURRENT DESCRIPTIVE PHOTOGRAPHS OF SUBJECT PROPERTY AND STREET SCENE Freddie Mac Form 7041!86 PfOdUCed by CIICkFORMS SoTlvvere t3UU-1511-n/[/ rage r or o P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS EXTRA COMPARABLES 45-6 File No. Johns Case No. 814 Flintlock ~~ Johns Joseph H 8 Marv e _ Property Address 814 Flintlock Ridoe Rd City Mechanicsburg County Cumberland State Pa Zip Cade 17055 I.enderlCl~ent Brinda Albright Address . Item . Su . . Com No. 4 No. 5 Na 8 Address 814 FlinUodc Ridge Rd. Mecharncsbu_}~ Pa_17055 3517 Beech Run Ln. Mechanicsbur Pa. 17050 195 Konhaus Rd. Mechanicsbu Pa. 17050 875 Garriston Rd. Lewisbe Pa. 17339 Prox. to Su '• 4.77 miles N 5.58 miles W 7.94 miles SE Sale Price Ne r ' .' $ 200 140 =' $ 267 000 255 000 Dale of Sale Descd lion Descri lion Ad'ustinent Descri Lion Ad'usfinent Descri lion Ad'ustment Time Ad' st Na 7/2011-377dom 3/2011-89dom 7/2011-91dom Location Suburban Suburban Suburban Suburban Sitelview 0.88 Acres 0.27 Acres +4 00 1.2 Acres -4 00 1.34 Acres -5 00 5t ro 34 rs 41 Yrs 100+ rs Condition Poor Bel ow Avera a -30 00 Good -75 00 Good -75 00 UWrg Area Rm Total B-Rms. Baths Total B-Rms. Baths Total B-Rms. Batlu Total B-Rms Baths Count t4 Total 9 4 2.5 8 4 2.50 8 4 2.50 8 . 3 2 50 Gross Liv Area 3 219 .Ft 2 296 .FL +9 23 3 164 .FL +55 . 2 510 .Ft +7 09 Air Conditon None Central -3 00 Central -3 00 Central -3 00 Ga 3 Car Att 2 Car Gar. Att. +2 00 2 Car Gar. Att. +2 00 3 Car Det -3 00 Porches, Patio Pools etc. cov porch 2 Fire laces cov porch Fire lace +2 00 cov porch 2 Fire laces cov porch 2 Fire laces Special Energy- Efficient Items Pooi (no value) Fin Basement -3,00 none none Other NetA'. otai Sub Value A liances . ~`''"~ ~' A liances Plus X Minus Net: 9%Grs:27% -18770 181 370 A liances Plus X Minus -79450 Net:-30%Grs:32% $ 187 550 A liances Plus X Minus Net-31% Grs:37 -78910 178 090 Gen. Comments Freddie Mac Fortn 704 1/86 Produced by ClickFORMS Software 800-822-8727 page 2 of 8 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SKETCH ADDENDUM File No. Johns Case No. 814 Flintlock gpRpyy~ Johns Joseph H & Marv e. Property Address 814 Flintlock Ridge Rd. City Mechanicsburg County Cumberland State Pa. Zip Code 17055 LerxledClient Brinda Albright Address __ ii' t-edreom e,a+ eediroem Srka+d Floe 9 k+dr 1230 M 6alh a~Moam hdroam ti' 3Y 24' 3 Gr Atbdwd I ~! lkrss. 8j0 Aq plod Room fkMriMr.. .. , 9 CM 4~+N F~rnly 2t SQ D/~ Ic~Cfien Oinirp First F7wr (sroa 198! b'! Fond Dtn 3!2 bMl1 r •t~ LivM!0 ' `r tort t ~~ atA0~r718 ~f Fbor a 1.9f1 t.~iMf :: ~se~ r.v., ms rs. xs: rx• 1s>srr tix:1 71i7r:... 4:~.~ - iMtf: s r --- --- - -- ~___ n ..r e r'f[JDU(aY uy Nu~.nr vnnro .av~ava.o wr..ar- ... .-. P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SITE LOCATION MAP File No. Johns Case No. 814 Flintlock goner Johns Joseph H & Mary e. Prosy p,~~ 814 Flintlock Ridge Rd. C~~ Mechanicsburg County Cumberland State Pa. Zio Code 17055 LerderlClient Brinda Albright Add2ss PfOdUCetl by GItCKFURMS `.iOliWafe tfUWSLL-C/L/ raga 4 O~ O P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS LOCATION MAP ADDENDUM File No. Johns Case No. 814 Flintlock Borrower Johns Joseph H 8 Mary e Property Address 814 Flintlock Ridge Rd City Mechanicsburg County Cumberland State Pa. ZiD Code 17055 Lender/Client Brinda Albright ~~ ~ .r . ~. ti/ ~i ' f ' ~ t 1~" ; _ . z ,.. 4 ~r~ , ~~ Y~~e~ ` t~t70p0 ~>~ ~ 1 ~ lf00 t Sir.~,t~0 ~~astf(YiCtiY,,~ 7< - plfl ~~ * ~t ~ ~. r f J a ~w _, ~ ~ ~ `'~ `~~ ' Womikysburg H"~~ °r'ys~, _ . ,, ~~ ~ ~ b ~ }. ~ ~ gg ~F ~ r n ~ _ ~ ~ ~>>w -- -_ -• _ ,. ,.w a101„pr~rt ~ 1~ttt1 y ~ ' ~';~ "~~ .~ t~ ~ ` ,~ x ~ ~` ~ p'4 .F s k+.dmMSIMsArr17000 ~ ~ -- ~!" '~ r,.r ; ..~ , ~ ~ ~'~ $1~ tl~.~. V: Fali~rlWlM "a j t ~ _ ~ ~. ~ w ~ eb~rr, ~ ~!a-1~.,.c . r,,o~,~,e .r.,TOee ~ ,<,<'~ _° ~ 1st~nrs sric sttl~aao ~ - ,- t<ad~r. SMS:112.20i uaa.r~w 1~ 17~ Twp S+rit 33!8.000 ,, `~ ~ ,, . !d ~, 74 ~ ~ ~ ' lJno a~ ~ ~ 1 o ~~~~~~!,y + h: t 1- _ f i {~ F~ ~~ +. 9 > x ~ ~ , GdfardtNd+at ~ # ~, Stt~ O~i1i ~ i 1S . t , t ~y~ _rT Spinq 4 +~ 74 ~~'~ Wellwilk ra~ ~}. 2 tN~ j , ~ Q 2632 Mioa~gh hAR0ya1~ MAY1teQ 8 AMR. Produced by ClickFORMS Software 800-822-8727 Page 5 of 8 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM File No. Johns Case No. 814 Flintlock goy Johns Joseph H. 8 Marv e. proceny gddress 814 Flintlock Ridge Rd. City Mechanicsburo Counh Cumberland State Pa. Zia Code 17055 LendedCllent Brinda Albrioht Address FRONT OF SUBJECT PROPERTY 814 Flintlock Ridge Rd. Mechanicsburg, Pa. 17055 REAR OF SUBJECT PROPERTY STREET SCENE Page 6 of 8 Produced by CIICkFORMS Soflwefe 900-6ZZ-5727 P. SCOTT ARCNlBALD REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM File No. Johns Case No. 814 Flintlock ~ Johns Joseph H & Mary e Property Address 814 Flintlock Ridge Rd City Mechanicsburg County Cumberland State Pa Zip Cade 17055 LenderlClrent Bnnda Albright Address additional rear photo additional front photo in-ground pool poor condition Page 7 of 8 Produced by ClickFORMS Software 800-822-8727 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS File No. Johns Case No. 814 Flintlock PURPOSE AND USE OF LIMITED APPRAISAL The purpose of this limited appraisal is to estimate market value by performing an evaluation of real property collateral for use in a proposed underwriting. This limited appraisal is for the use of the party to whom it is addressed and any further use or dissemination without consent of the appraiser and addressee is prohibited. DEFINITION OF MARKET VALUE Market value, as referenced in OCC Rule 12 CFR 34.42(f): The most probable price which a properly should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and setter, each acting prudently, and knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typicalty motivated; (2) both parties are well informed or well advised, and acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing w sales concessions' granted by anyone associated with the sale. `Adjustments to the comparable must be made for special or creative financing or eats concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readiy identifiable since the seller pays these costs in virtually alt sales transactions. Special or creative finanang adjustments can be made to the comparable properly by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or trensactron. Any adjustment should not be calarlated on a mechanical dollar for dollar cost of the financng or concession but the dollar amount of any adjustment should approximate the market's reaction to the financlng or concessions based on the appraisers judgement DESCRtPT10N OF UNITED VALUATION PROCESS In performing this preliminary value analysis, the valuation process consisted of: (t) Reviewing assessmenUpublic records and comparable database listing infortnatiart for the subject; (2) Conducting an inspection of the subject and Rs environs; (3) Analyzing eats of regional residential real estate; 4) arriving at a value conclusion; (5) Writing this report. Departures speufic appraisal guidelines included: SR f-3 because the appraiser has presumed, for the purpose of the limited appraisal, that the existing use of the subject property is the highest and best use; SR 1-4 because only a sales comparison analysis of value was empbyed in this limited appraisal since lt is the primary valuation method for residential dwelling similar to the subject. Any additional uses of the departure provision are specifically stated in the attached appraisal report or ib attachments. SALES HISTORY According to the data utilized in preparing the report, the property ^ has QX has not transferred within the past 12 months. LEVEL OF RELIABILITY The use of the departure provision to allow a limited appraisal with a single approach to value reduces the level of reliability of this report. RECONCILIATION Complete weight was given to the Sales Comparison Approach as it is the approach used by most buyers when purchasing a single family dwelling. The Income Approach was not applicable because of the Zack of rental information and meaningful relevancy to the value of a dwelling located in this primarily owner occupied neighborhood. On the other hand, the Departure Provision was utilized to estimate the Cost Approach because the appraiser deeded this omission in this limited appraisal assignment would not confuse or mislead the client or the intended users of this report. The market value is estimated on the FHLMC form 704 or similar attached. ASSUMPTIONS AND LIMITING CONDITIONS ' No responsibrlily is assumed for ttte legal discrimination Or for matters indicating legal or title considerations. Title to the property is assumed to be marketable. The property is apprersed free and Gear of any and all liens and encumbrances, except as noted in the report. " tnfortmatiort famished by others during the course of the research has been verified to the extent possible and is believed to be reliable, but no warranty is given for its accuracy. ' No responsibility is assumed for the effect on value of hidden or unapparent conditions of the subsoil or structures; or for arranging engineering studies to discover such conditions. ' No evidence of contamination or hazardous materials was observed. However, the appraiser is not qual~ed to detect potential hazardous waste material that may have an effect on the subject property. The client may wish to retain such an expert if he desires. `Sketches and other illustrative malarial are included only to assist the reader in visualizing the real estate and its environs, are based on data developed and supplied by others, and are not meant to represent a survey or as-built plan. 'Any distribution of the total valuation among land, improvement, and/or other components applies only under the stated program of utilization and must not be interpreted or used as individual values for other purposes. 'The appraiser is not required to provide consultation, testimony, or attendance in court by reason of this assignment, unless such services have been assigned in contracting the assignment. "Possession of the report or a copy thereof does not tarty with lt the right of publication, and lt may not be used for any purpose by anyone other than the addressee, without the written consent of the author and addressee. Even with such permission, out-of-context quoting from and/or partial reprinting of the report is prohibited. The report is an integrated entity and is ony valid in its entirety. Neither all nor part of the contents of the report shall be disseminated to the public relations, news, sales, or other media without the prior written consent and approval of the author. LIMITED SCOPE APPRAISAL CERTIFICATION I certify to the best of my knowledge and belief that: the statements of fact contained in this report are true and correct; the reported analyses, opinions, and contusions are limded only by the reported assumptions and limited condltiorts and are personal, unbiased, professional analyses, opinions and contusions; 1 have no present or prospective interest in the real estate and have no personal interest or bias with respect to the stipulated result, or the occurance of a subsequent event; the analyses, opinions and contusions were developed and the report prepared in conformance with and subject to the requirement of the Uniform Standards of the Professional Appraisal Practice of the Appreisal Foundation; the appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan; !personalty prepared all cbnclusiona and opinions about the real estate that were set forth in the appraisal report. If I relied on signficant professional assistance from any individual(s) in the pertornance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by each in the reconciliation section of this appraisal report. 1 certify that any individual so named is qualified to perforn the tasks. I have not authorized anyone to make a change to any item in the report; therefore, H an unauthorized change is made to the appraisal report, t will not take the responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that I directly supervised the appraiser who prepared the appreisal report, have reviewed the appraisal report, agree with the statements and contusions of the appraiser, agree to be bound by the appreiser's certification above, and am taking full responsibility for the appraisal and the appraisal report. PROPERTY ADDRESS: 814 Flintlock Ridge Rd., Mechanicsburg Pa. 17055 ~ » ~ APPRAISER: ~ ~ ~ ~~'I -. f ' ~ SUPERVISORY APPRAISER (ony if required) Signature: ,~ _ ~ ~_ -lG..~~'~~-' Signature: Name: P. SCOTT ARCHIBALD Name: Date Signed: 03/09/2012 Date Signed: State Certification #: RL-000060-L State Certification #: or State License #: or State License #. State PA. State Expiration Date of Certification or License: 6/30/13 Expiration Date of Certification or License: X Did n Did Not Inspect the Interior of the Property ~"-') Did n Did not Inspect property Produced by ClickFORMS Software 800-822-8727 Page 8 of 8 REV-1503 EX+ (~-11) '~. w Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Mary Eleanor Johns 2102110851 All property jointly owned with right of survivorship must be disclosed on Schedule F. if more space is needed, insert additional sheets of the same size REV-1507 EX+ (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES sc NOTES INHERITANCETAx RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary Eleanor Johns 2120110851 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. pr more space Is needed, Insert additional sheets of the same size) REV-i5o8 EX+ (I]-io) ~' pennsytvania SCHEDULE E til OEPARTMENT OF AEVENUE CASH, BANK DEPOSITS & MISC• INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary Eleanor Johns 2120110851 Include the proceeds of litigation and the date the proceeds were received by the estate. AN property joirttiy owned with right of survivorship must be disclosed on Schedule F. it more space is neeaea, use additional sheets of paper of the same size. . 1 ., ~ .. _ _ ._ !. _ ~' .,; ;~ t.. -' 1 • ). r . i ~ . _. it t'} ;.. _, , __._ 1-~ i ".:!.`:_t;`i[' i1Y+fttJ~C. r~'~ }ir~ll 'y "~:}. ~ __ . + .: ~! Y _ - t. ' c i~'~~ is r Fi E~'~ r t ~~f~ : _ . ~., . ,~ i $ . . l .... ~ ~,-t~ - a ...,,1_.,. i¢F,f, ._~r. ~~,I ,.,. .`~4'~ ~ •.: ~. _ . _ ~l ~.~ i'~ r~ -~ .. Y1L~ .1 ~~ IJ ..~~' i C_ ~. _, L. e S.~ _s f. REV-1510 EX+ (08-09) ~~ Pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERrraNCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary Eleanor Johns 2120110851 n,~< crnaAii~e must he completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. If more space is needed, use additional sneers or paper or me same srze. REV•1511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERrTANCE TAX RETi1RN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FIlE NUMBER Estate of Mary Eieamor Johns 2120110851 Decedent's debts must be reported on Schedule t. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' Neil Funeral Home 4,039.60 2. Full Gospel Churdt of God 400.00 3. Advertisement -Carlisle Papers 133.00 a. Advertisement -Cumberland Joumat Review 75.00 B. 1 ADMINISTRATNE COSTS: Personal Representative Commissions: Name(s) of Personal Representatives} Street Address City Year(s) Commission Paid: State _ ___ ZIP 2. 3. Attorney Fees: Family Exemption; (If decedent's address is not the same as claimant's, attach explanation.) Claimant Brinda J. Albright 3,750.00 3,500.00 street address 41 Devonshire Square City Mechanicsburg state PA zIP 17050 Relationship of Claimant to Decedent Daughter 4• Probate Fees: 826.06 5. Accountant Fees: 0.00 6. Tax Return Prepares Fees: 350.00 ~• Real Estate Taxes on al! parcels of real estate 9,477.62 a. Hamilton Home Repair-814 Flinklock Ridge Road, Mechanicsburg, PA 17055 19,694.54 s. Appraise Fees to Apex & Archibald 2,625.00 ~ o. Trash Removal-800 Got Junk 553.00 ~ t. Miscellanous Cleaning Supplies 240.94 TOTAL (Also enter on Line 9, Recapitulation) ~ 45,664.76 If more space is needed, use additional sheets of paper of the same size. Attachment to Rev-1511 Schedule H Brinda J. Albright, daughter of the deceased Mary Eleanor Johns, housed, feed and took care of the decedent at the residence of Ms. Albright for over a year prior to the date of death. REV-1512 EX+ (12-08) -~ SCHEDULE I Pennsylvania DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INNERITANGE 7Ax RETURN MORTGAGE LIABILITIES $t LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary Eleanor Johns 2120110851 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additions! sheets of the same size. REV-1513 EX+ (O1-SO) ~. Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES tNMERrrANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ma Eleanor Johns 2120110851 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Indude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).) 1. Doha Dalene Skoloda, 728 Old Quaker Rd., Levrisbury, PA 17339 Daughter $10,000.00 2. Brinda J. Albright, 41 Devonshire Square, Mechanicsburg, PA 17050 Daughter Remainder ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I # If more space is needed, use additional sheets of paper of the same size. LAST W1W.. AND TE~T~IMENT OF MARY ELEANOR JOHNS I, MARY E~,EANOR JOHNS, of Mechanicsburg, Cumberland County, Petu~sylvania, revoke any prior Wills and dealers this to be my Will. FIR3Ts ~AY~NT QF ~~ENS>~ - [direct that tho expanses of my last ilictaaa, ti~ne4a1 and btu~ial be paid from my estate as soon as practicable alter my death. SfwCUNDs SPTCIFIC ,~,t,~i,~~TS .A~DCVISES A. I give all my tangible personal property, ittcludin$ autamgbilas and all other articles of personal or household use, W$ether with all inssuranae relating thereto, to my daugtttec, RRINAA J. ALBRIGHT, if she survives ma py thirty (J9) days, and if she does not, to my grandchild, CASEY D. HAlVI1I.TON, if ha survives the provided that articles which era not selected may be sold and tlsts proceeds thereof added to my residuary estate. My daughter's right and my grandchild's right of sslectlon shall be pcrsanal to them and shall not pass to their estate if they die before distribution is complete. Ivry Executor shall pay. as an expanse of settling my estate, all costs of dellverin$ such tangible personal property, including the costs of packaging, delivery and Insurance. 8. I give the sum of ten thousand dollars (SIO,Q00.00) to my daughter, DONNA DAI.ENE SKOLODA, if she survives me, and if she does not so survive ms, the respective bequest shall lapse and constitute past of my residue estate THIRD: ,j~~3I OSITIVE PROMS, I, UNS - I give the residue of my estate, real and personal, to my daughter, BRINDA J. ALBRIGHT, if she survives mo by thirty (30) days; and if she does not, I give the residue of my estate, teal and personal, in equal shares to my grandchild, CASEY D. HAMILTON, if he survives me by thirty (30) days. In the event there is na one living who is entitled to receive the residue of my estate under the foregoing provisions, I give the residue of my estate to my hairs, distributed according to the intestacy laws of the Commonwealth of Pennsylvania FOURTH: PAYMENT OF DEATH TAXES - i direct that all estate, inheritance and other taxes in the nature thereof, together with say interest and penalties thereon, becoming payable because of my death with respect. to the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, whether under this Wilt or otherwise, shall at any time be required to contribute to or refund any part thereof FIFTH: PROTECTIVE PROVISIONS - No interest in income or principal shall be assignable by, or available to anyone having a claim against the beneficiary before actual payment to the beneficiary. -1- SIXTH: RIGHTS ItN INCOME -All income which is undistributed and accrued at a beneficiary's death shall be treated as if accrued thereafter. SEVENTH: MANAGEMENT PROVISIONS - My Executor and their successors, shall have the following powers in addition to those given by law to be exercised by them in their absolute discretion, which powers shall be applicable to all property held by them, effective without the order of any court and until the actual distribution of all such property: A. To retain and to invest in all forms of real and personal properly, including common trust funds operated by any corporate fiduciary, regardless of (i) any limitations imposed by law on investments by executors or trustees, (ii) any principle of law concerning delegation of investment responsibility by executors or trustees, or (iii) any principle of law concerning investment diversification; B. To compromise claims and to abandon any property which, in my Executor's opinion, is of little or no value; C. To borrow from anyone, even if the lender is an Executor hereunder, and to pledge property as security for repayment of any funds borrowed; D. To sell at public or private sale, to exchange or to lease for any period of dme, any real or personal property, and to give options for sales or leases; E. To make loans to, and to buy property from my Executors; F. To join in merger, reorganization, voting tnast plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; G. To allocate any property received or charge incurred to principal or income or partly to each, without regard to any law defining principal and income; H. To use administrative or other expenses of my estate as income tax or estate tax deductions and to value my estate for tax purposes by any optional method permitted by the law in force when l die, without requiring adjustments between income and principal for any resulting effect on income or estate taxes; I. To carry securities or other property in the name of a nominee; and J. "Co distribute in cash or in kind and to allocate specific assets among the beneficiaries (including any trust hereunder) in such proportions as my Executor may think best, so long as the total market value of any beneficiary's share is not affected by such allocation. K. I appoint the Executors, as Guardians of the estate of any minor who has no other Guardian of his or her estate, with power to hold for the minor all property payable by law to a Guardian appointed hereunder and to use the same for the minor's -2- axQlusive batiatlt, afar 4onsidering c~tht~r available resaurcaa and economies of taxation, l., To employ accountants, agents, invvsstnaent utunsel, brolters, ktank ar trust company to perform services far and at the axpatse of my estate hereunder for which such services era performed and to carry or ragiater iava$ttttants in the ttatne of the nominee o€ such agent, broker, bank or trust cetnparty, The expanses and char~os for such services xhall he charged against principal ar income ar partly against each ~ my Executor may determine. My Bxecutor is axprosaly relieved of any liability ar roagot+aibility whatsQavar fear any act or failure tea act by, or far following the advice of, such acccauntanta, agents, investment counsel, brokers, faank ar trust company, sa long as my Ex©cutor exercise due caro in their selection. The fact that an ~xacutor may ba a metnbQr, sharehaldar ar emplay~ of any acccauunting, invasttnant ar brtakeragg firm, ugont or tank gar trust campuny as employed shall not hs dae.+med a conflict of interact, any compansatian paid pursuant tea this sutaparagraph shall oat affect ifl any manner the amount of ar the fight of my F,atecutar to receive cammiaaiana as a fiduciary, These authorities shall extend tea all property at any time hold by my Executor and shall continue in foil force until the actual distribution of all such property, Thasa authoridea shall be in addition to those grar-ted by law and shalt be exercisable without the leave a€ court. EIGHTH: ~t~WE,~„~~-~;"MENT. !decline to exercise any power of appointment given to me undor any Will, Codicil or Deed of Trust. NINTH: E~,~„C JT(~ I appoint my dau~hhtar, H1tINDA J. AI.HRiC,HT, executrix o€ this Wilt. If she should fail to quatif~r or cease to act, I appoint my grandson, CASEY D. HAMILTON, as the executor in her place. No executor shall bo required to give bond. Whenever the terrn "executor" or "executrix" is used in this instrument, ouch term shall be construed to include the glutei and proper genddr. Any execuwr may resign at any time without court approval. All powers, authorities and discretions conferred upon and granted to my executor named herein shall extend to and be exercisable by any successor or successors, either appointed herein or by a court of proper jurisdiction. IN WIITIESS WHEREOF, I have hereunto set may hand and seal this3~g f! day of March, 2011, to my Last Will and Testament consisting of three pages. ?h..~..,,~o~.c..•c~.~ 9K..~.,~ MARY I~NOR J~ In our presence the above-named Testatrix signed this and declared it W be her Will, and now at her request, in her presence, sad in the presence of each other, we sign as witnesses: residing at ~ T ~J4 residing at ~~,~~~ -3- COMMONWEALTH QF FENNSYLVANIA COUNTY OF Cuvo.l~e v lard We, MARY ELEANOR JOHNS, ,~~ and µtirti,~ Y. Soe~na~a ,`, the Testatrix and witnesses, respectively, who names a signed to the foregoing Will, beT 'ng f! duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the foregoing instrument as her last Will, in the presence and hearing of the wiUtesses and that she had signed willingly and that she executed it as her free and voluntary act for purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, and each other, signed the Will as witness and that to the best of their knowledge, the Testatrix was at that time eighteen yeah of age or older, of sound mind and under no constraint or undue influence. ~~ G Ala-~rbN MARY F.ANOR JO S. Testatrix Wi ss fitness COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF ~...ancas~e.r On this, the ~_day of March, 2011, before me, a Notary Public, the undersigned officer, personally appeared Martin Y. Sponaugk, known to me or satisfactorily proven w be a member of the bear of the highest court of Pennsylvania, Supreme Court iD Nurnber 13623, and certified that he was personally present when foregoing acknowledgment and affidavit were signed by the testatrix and witnesses. In witness whereof, t have signed my name and affixed my seal. (~ (SEAL) N blic Commission Expires: C~_~..pF1~lEYLY NOTARIA[.SBJ1L M~pla M. Gtdedl, Noory Yublla Med~ed~n Tip, Lacaroar t:ouoty ooao~ioo ltoyeuber 2014 -4- REV-677 LE (03-12} ~ pennsylvania DEPARTMENT OF REVENUE OFFICE OF CHIEF COUfYSEL loTH FLOOR STRAWBERRY SQUARE HARRISBURG PA 1y128-io61 POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE PART I Power of Attorney Brinda J. Albright, Eaecutria of Taxpayer(s) name, identifying number and address, including ZIP code the Estate of Mary Eleanor Johns hereby appoints [name(s), address(es), including ZIP codes[cl File Ivo. 2120110851 4t Devonshire Square, Mechanicsburg, PA 17051 Art [~ tQlflflflnno .,...r.-.arsls~ or maivloual(s))~ Martin Y Sponaugle, Esq. Sponaugle Law Offices P.O. Boa 4246, Lancaster, PA 17604 (717) 682-7873 Email: mys1aw18@gmail.com as attorney(s)-in-fact to repl~~~~~< uio ~anNayai ~a) uCiure arty ornce or the PA Department of Revenue for the following tax matter(s). Specify the type(s) of tax and year(s) or period(s). TYPE OF TAX (INDIVIDUAL, CORPORATE, ETC, STATE TAX FORM NUMBER YEAR(5) OR PERIOD S ( ) P ~' -1 ~ The attorney(s)-in-fact (or either of them) are authorized, subject to revocation, to receive confidential information and perform any and all acts that the principal(s) can perform with respect to the above-specified tax matters (excluding the power to receive refund checks and the power to sign the return, unless specifically granted below). Send copies of notices and other written communications addressed to the taxpayer(s) in proceedings involving the above tax matters t' Martin Y Sponaugle, Esq. Sponaugle Law Offices P.O. Box 4246, Lancaster, PA 17604 (717) 682-7873 Email: myslawl8t~gmail.com Initial here you are granting the power to receive -but not to endorse or cash -refund checks for the above-referenced tax matters to: ^ the appointee first named above. This power of attorney revokes all earlier powers of attorney and tax information authorizations on file with the PA Department of Revenue for the same matters and years or periods covered by this power of attorney, except the following: (Specify to whom granted, date and address, including 2IP code, or refer to attached copies of earlier powers and authorizations.) Signature of or for taxpayer(s) If signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify I have the authority to (Signature) (Title) (Date) *An organization, firm or partners ip may not be designat as a taxpayer's representative. If the power of attorney is granted to a person other than an attorney or certified public accountant, the taxpayers signature must be witnessed or notarized below. The person(s) signing as or for the taxpayer(s) (check and complete one): ^ is/are known to and signed in the presence of the two disinterested witnesses whose signatures appear here: (Signature of Witness) (Date) (Signature of Witness) (Date) ^ appeared this day before a notary public and acknowledged this power of attorney as a voluntary act and deed. Witness NOTARIAL SEAL (Signature of Notary) (Date) PART II Declaration of Representative I declare that I am one of the following: 1 a member in good standing of the bar of the highest court of the jurisdiction indicated below; 2 duly qualified to practice as a certified public accountant in the jurisdiction indicated below; 3 a bona fide officer of the taxpayer organization; 4 a full-time employee of the taxpayer; 5 a member of the taxpayer's immediate family (spouse, parent, child, brother or sister); 6 a fiduciary for the taxpayer; and/or 7 Other (specify) and that I am authorized to represent the taxpayer identified in Part I for the tax matters specified therein.