HomeMy WebLinkAbout01-1015
REV-1500 EX . (6-00l.
'*
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
_ull-~--~CL~~ C--_
FILE NUMBER
2 1 -0 1 1 0 1 5
COONTYCODE ---YEAr;--- - - NuMBER- -
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Fuller Janet L.
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
SOCIAL SECURITY NUMBER
1 80- 1 0 - 6 8 8 5
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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10/21/2001 08/06/1914
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
[Xl 1. Original Retum
o 4. Limited Estate
[Xl 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Retum
o 4a. Future I nterest Compromise (dale of death after 12-12-62)
o 7. Decedent Maintained a Living Trust (Attach copy ofTrusl)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death pliorto 12-13-62)
o 5. Federal Estate Tax Return Required
1- 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
>tflIS;SEct~ON MUST Bl::tCOMPCETED.:4t\Cll1iCORRESPONDENCE'ANO'OONFIDENTfAti,:rJUc: ~n~FORMATION:SflOUI.:OBE;OI~ECTEDTO~;lr;;Tij
NAME COMPLETE MAILING ADDRESS
Joel R. Zullin er 14 North Main Street, Suite 200
FIRM NAME (If Applicable)
Zullin er Davis P.C.
TELEPHONE NUMBER
717264-6029 Chambersbur PA 17201
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(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subjeclto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
19. Tax Due
X _(15)
X _(16)
48,145.60 X .12 (17)
372,840_82 X .15 (18)
(19)
17~:OOO.00 I
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277,194.861",:
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OFFICIAL USE ONLY
454,194.86
31,333.98
874.46
(11)
(12)
(13)
32,208.44
421,986.42
1,000.00
(14)
420,986.42
16. Amount of Line 14 taxable at lineal rate
5,777.47
55,926.12
61,703.59
17. Amount of Line 14 taxable at sibling rate
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS,ONREVERSE;SIDE AND RECHECKMATH "~ <;. ",
Ai:,'"".;"n<.-
18. Amount of Line 14 taxable at collateral rate
Decedent's Complete Address:
STREET ADDRESS 57 West Kina Street
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CITY I STATE I ZIP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
61,703.59
55.100.00
2.900.00
Total Credits (A + B +C)
(2)
58,000.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
3,703.59
3,703.59
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; ........................................................................... 0 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?............................................................................................... 0 00
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
ADDRESS
ADDRESS
PA 17201
For dates of death on or after July 1,1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)J.
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to orfor the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. S9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. s9116(a)(1 )J.
The tax rate imposed on the net value of transfers to orfor the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
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SCHEDULE A
REAL ESTATE
REV-I502EX' (1-97)
ESTATE OF FILE NUMBER
Fuller. Janet L. 21 01 1015
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with
right of
survivorship must be disclosed on Schedule F.
ITEM I
NUMBER
1.
DESCRIPTION
Tract of real estate situate at 55-57 West King Street, Shippensburg, Cumberland County
Pennsylvania, appraised by Horn & Company Appraisals with copy attached
VALUE AT DATE
OF DEATH
177 ,000.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
177 000.00
REV-150B EX +1'-91) '*
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Fuller. Janet L.
1015
FILE NUMBER
21 01
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
DESCRIPTION
Personal Property appraised by Dennis L. Gotshall, with copy attached
VALUE AT DATE
OF DEATH
1,103.00
Checking Account #0020306652, Allfirst Bank, including interest accrued to date of death
20,903.45
Certificate of Deposit #80000002000090, Allfirst Bank, including interest accrued to date
of death
12,561.42
Certificate of Deposit #80000002000091, Allfirst Bank, including interest accrued to date
of death
40,074.94
Certificate of Deposit #80000002000092, Allfirst Bank, including interest accrued to date
of death
52,284.64
Certificate of Deposit #80000002000093, Allfirst Bank, including interest accrued to date
of death
10,007.00
Certificate of Deposit #80000002000134, Allfirst Bank, including interest accrued to date
of death
10,018.59
Certificate of Deposit #80000002000344, Allfirst Bank, including interest accrued to date
of death
90,365.50
Certificate of Deposit #80000002000767, Allfirst Bank, including interest accrued to date
of death
10,033.78
Certificate of Deposit #87008141002163, Allfirst Bank, including interest accrued to date
of death
10,003.08
Certificate of Deposit #87008141017659, Allfirst Bank, including interest accrued to date
of death
10,007.78
Jewelry appraised by Ludwigs Jewelers, with copy attached
5,179.00
Gross proceeds from sale of personal property by Dennis L. Gotshall
4,622.50
. Refund, Com cast Cable
30.18
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
277.194.86
REV-1511EX + (1-97) .' ,
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Fuller. Janet L.
FILE NUMBER
21
01
1015
Debts of decedent must be reported on Schedule I.
ITEM I
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Fogelsanger-Bricker Funeral Home, funeral expense 7,342.80
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Numbe~s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Yea~s) Commission Paid:
2. Attomey Fees Joel R. Zullinger 21,500.00
3. Family Exemption: (If decedenfs address is not the same as cla/manfs, attach explanation) 0.00
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Mary C. Lewis, Register - JCP fee 5.00; probate petition 340.00; extra pages 418.00
27.00; short certificates 18.00; filing return 28.00
5. Accountanfs Fees 0.00
6. Tax Return Prepare~s Fees 0.00
7. Tim Gruver's Plumbing, repair service at decedent's residence 70.00
8. News-Chronicle, advertise letters 66.35
9. Cumberland Law Journal, advertise letters 75.00
10. Com cast, cable service at decedent's residence 34.57
11. Sprint, telephone service at decedent's residence 27.61
12. GPU Energy, utilities at decedent's residue 44.82
13. McNeil's Lockship, change locks on decedent's residence 36.57
14. Sprint, telephone service at decedent's residence 26.97
15. Ludwigs Jewelers, appraise jewelry 100.00
16. PPL Gas Utilities, gas service to decedent's residence 342.64
17. GPU Energy, utilities at decedent's residence 67.27
18. Dennis L. Gotshall, appraise personal property 30.00
TOTAL (Also enter on line 9, Recapitulation) $ 31 333,98
(If more space IS needed, Insert additional sheets of the same size)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Fuller. Janet L.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
FILE NUMBER
21 01
1015
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Erie Insurance Group, insurance due at date of death
80.00
2.
Comcast, cable service due at death
34.57
3.
Sprint, telephone service due at death
28.24
4.
GPU Energy, utilities due at death
70.15
5.
Fayetteville Volunteer Fire Department, ambulance service due at death
87.50
6.
United States Treasury, personal income tax due for 2001
469.00
7.
Pennsylvania Department of Revenue, personal income tax due for 2001
105.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
874.46
Rev,:,,,,.,.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Fuller Janet L. ?1 01 1015
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee{s) OF ESTATE
1. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Trudy Collier none cash bequest $500.00
15489 Paxton Run Road
Newburg, PA 17240
2. Nicki Glunt niece cash $500.00;p/p 100.00;
126 N. Fayette Street 1/120 $3,416.47-XIIIC2;
Shippensburg, PA 17257 3/80 $15,374.12-XIIID
3. Cynthia Hershey niece cash $1,000;p/p 3,720.;
171 Chamberlin Road 1/15 $27,331.76-XIIIA;
Shippensburg, PA 17257 1/120 $3,416.47-XIIIC2
4. Angell Kilgore great-niece cash bequest $300.00
442 Ohio Avenue
Chambersburg, PA 17201
5. Holly Franklin great-niece cash bequest $500.00
199 Hilltop Road pip 70.00;
Newburg, PA 17240
6. Bertha Louise Johnson none cash bequest $500.00
490 Mountain View Road
Shippensburg, PA 17257
7. Anna Mae Fawber none cash bequest $500.00
359 Swatara Street
Harrisburg, PA 17113
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1, 0,00
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1, Memorial Lutheran Church 1,000.00
Shippensburg, PA 17257
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 1 000.00
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Full;;r, Janet L.
21
01
1015
PaQe 1
Schedule H - Funeral Expenses & Administrative Costs - 87.
ITEM
NUMBER
DESCRIPTION
AMOUNT
19.
20.
21.
22.
PPL Gas Utilities, gas service to decedent's residence
Horn & Company Appraisals, appraisal of real estate
Fort Loudon Business Center, preparation of decedent's final income tax returns
PPL Gas Utilities, gas service at decedent's residence
225.34
650.00
144.00
132.04
SUBTOTAL SCHEDULE H-B7
1,151.38
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
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FullEir, Janet L.
21
01
1015
Page 2
Schedule J - Beneficiaries - 1
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS (include outright spousal distributions)
8. Roberta Cohick none cash bequest $500.00
139 Bridge Road
Newville, PA 17241
9. Rebecca Etter none cash bequest $500.00
106 Middle Spring Road
Shippensburg, PA 17257
10. Robert Bigler nephew 1/15 $27,331.76-XIIIA;
3311 Queen Street N. 1/120 $3,416.47-XIIIC2
St. Petersburg, FL 33713-2843 pIp 20.00
11. Janet Suzann Rhoades niece 1/15 $$27,331.76-XIIIA;
165 Goodhart Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257 pIp $975.00
12. Jan Bigler niece 1/20 $20,498.82-XIIIA;
2112 Roxbury Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257
13. Michelle Bigler niece 1/120 $3,416.47-XIJlC2;
1131 Cider Press Road 1/20 $20,498.82-XIIIB
Chambersburg, PA 17201
14. Nicole Watson niece 1/20 $20,498.82-XIIIB;
167 Hillbrook Drive 1/120 $3,416.47-XIIIC2
Cameron, NC
15. Leon Frances Bigler nephew 1/20 $20,498.82-XIIIB;
3611 Highland Drive 1/120 $3,416.47-XIIIC2
Ayden, NC 28513
16. Randy Bigler nephew 1/15 of residue-XIIIC1
106 Tidwell Drive $27,331.77
Huntsville, AL 35806
17. Glenn J. Bigler brother 1/20 $20,498.83-XIIID1;
1380 Mainsville Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257
18. Nancy Jones niece 1/20 $20,498.82-XIIID2;
408 Blacklatch Road 1/120 $3,416.47-XIIIC2
Camp Hill, PA 17011 p/p- $85.00
19. Glenn L. Bigler nephew 1/20 $20,498.82-XIIID2;
Rice Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257 pIp $315.00
20. Jerry Bigler brother 1/20 $20,498.83-XIIIE1;
8738 Olde Scotland Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257
21. Gordon Bigler nephew 3/80 $15,374.12-XIIIE2;
8702 Olde Scotland Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257
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LL. r\UUII v c:lll/"\I ~ ,,"''''''' vlVV 'l' 'v,vl"T. I'<'-/'-III'-L,
605 Britton Road
Shippensburg, PA 17257
1/120 $3,416.47-XIIIC2
..
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Full~r, Janet L.
21
01
1015
Page 3
Schedule J - Beneficiaries - 1
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS (include outright spousal distributions)
23. Tina Hamilton niece 3/80 $15,374.12-XIIIE2;
8629 Pineville Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257
24. Sara Jane Johnson niece 3/80 $15,374.11-XIIIE2;
8750 Olde Scotland Road 1/120 $3,416.47-XIIIC2
Shippensburg, PA 17257
25. Delores Bigler sister-in-law personal property $475
212 Roxbury Road
Shippensburg, PA 17257
26. Francis Louise Bigler sister-in-law pIp $450.00
1380 Mainsville Road
Shippensburg, PA 17257
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· JRZ - 5.1 fuller.2 April 21, 2001
LAST WILL AND TESTAMENT
I, Janet L. Fuller, of the Borough of Shippensburg, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby declare this to be my will, hereby
revoking any and all former wills and codicils thereto by me
heretofore made.
I.
I direct that all my just debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
estate as soon as practicable after my decease as a part of the
expense of the administration of my estate.
II.
I give and bequeath those items listed on a separate unsigned
memorandum which refers to this my will by date to the individuals
named therein. In the event that no such memorandum shall be found
within thirty days following my death, this bequest shall be
considered null and void.
(
III.
I give and devise the sum of $500.00 cash to Trudy Collier if
she survives me.
IV.
I give and devise the sum of $500.00 cash to my niece, Nikki
~
Glunt, in recognition of all she has done for me, if she survives
me.
V.
I give and devise the sum of $1,000.00 cash to Cynthia Hershey
if she survives me.
VI.
I give and devise the sum of $300.00 cash to my great-niece,
Angell Kilgore if she survives me.
VII.
I glve and devise the sum of $500.00 cash to my great-niece,
Holly Franklin, if she survives me.
Page 2
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VIII.
I give and devise the sum of $500.00 cash to Bertha Louise
Johnson, if she survives me.
IX.
I give and devise the sum of $500.00 cash to Anna Mae Fauber
of Steelton, Pennsylvania, if she survives me.
X.
I give and devise the sum of $500.00 cash to Roberta Cohick of
Carlisle, Pennsylvania, if she survives me.
XI.
I give and devise the sum of $500.00 cash to Rebecca Etter of
Shippensburg, Pennsylvania 1 for all she has done for me, if she
survives me.
XII.
I give and devise the sum of $1/000.00 cash to Memorial
Lutheran Church, Shippensburg, Pennsylvania.
Page 3
XIII.
I give and devise the residue of my estate of every nature and
wherever situate in five equal shares as follows:
A. One equal share to the children of my deceased brother,
Arthur Bigler, namely Robert Bigler, Cynthia Hershey, and
Janet Suzann Rhoades, in equal shares, provided that the
share of any beneficiary who predeceases me or dies on or
before the thirtieth day following my death shall be
distributed to said beneficiary's issue, per stirpes,
living on the thirty-first day following my death, and in
default of any such then-living issue, such share shall
be added to the share or shares of my other then-living
beneficiaries named in this paragraph A.
B. One equal share to the children of my deceased brother,
Leon Bigler, namely Jan Bigler, Mitchell Bigler, Nicole
Watson, and Leon Frances Bigler, in equal shares,
provided that the share of any beneficiary who
predeceases me or dies on or before the thirtieth day
following my death shall be distributed to said
beneficiary'S issue, per stirpes, living on the thirty-
first day following my death, and in default of any such
then-living issue, such share shall be added to the share
or shares of my other then-living beneficiaries named in
this paragraph B.
C. One equal share to be divided as follows:
Page 4
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1. One-third thereof to Randy Bigler, the son of my
deceased brother, Gordon Bigler, provided that
should Randy Bigler predecease me or die on or
before the thirtieth day following my death, hiQ
"
share shall be distributed to his lssue, per
stirpes, living on the thirty-first day following
my death, and in default of any such then-living
issue, such share shall be distributed under this
paragraph C, subparagraph 2 herein.
2. Two-thirds thereof to be divided equally among
subparagraphs A, B, D, and E and distributed under
the terms of said subparagraphs.
D. One equal share divided as follows:
,.;iI;".
1. Twenty-five percent thereof to my brother, Glenn L.-
Bigler, provided should my said brother predecease
me, his share shall be distributed under this
subparagraph 2 of this paragraph D.
2. Seventy-five percent thereof to the children of my
brother, Glenn L. Bigler, namely Nancy Jones,
Jackie Bigler and Nikki Glunt, In equal shares,
provided that the share of any beneficiary who
predeceases me or dies on or before the thirtieth
day following my death shall be distributed to said
beneficiary's issue, per stirpes , living on the
thirty-first day following my death, and in default
of any such then-living issue, such share shall be
Page 5
"
."
E.
added to the share or shares of my other then-
living beneficiaries named in this subparagraph 2.
One equal share divided as follows:
1. Twenty- five percent thereof to my brother, Jerry
Bigler, provided should my said brother predecease
me, his share shall be distributed under this
subparagraph 2 of this paragraph E.
2. Seventy-five percent thereof to the children of my
brother, Jerry Bigler, namely Gordon J. Bigler,
Robin VanArt, Tina Hamilton and Sarah Jane Johnson,
in equal shares, provided that the share of any
beneficiary who predeceases me or dies on or before
the thirtieth day following my death shall be
distributed to said beneficiary's issue, per
stirpes, living on the thirty-first day following
my death, and in default of any such then-living
issue, such share shall be added to the share or
shares of my other then-living beneficiaries named
in this subparagraph 2.
XIV.
I direct my executor to give my brothers, Glenn Bigler and
Jerry Bigler, the fiyst opportunity to purchase my real estate on
West King Styeet in the Borough of Shippensburg at its fair market
value as determined for Pennsylvania inheritance tax p~rposes. In
Page 6
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the event both of my brothers wish to purchase said real estate, my
executor shall devise a fair means of determining who shall have
the opportunity to purchase said real estate. In the event both of
my said brothers do not wish to purchase said real estate, then I
authorize my executor to offer the real estate to Gary and Cynthia
Hershey at its fair market value as finally determined for
Pennsylvania inheritance tax purposes.
xv.
Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real or
personal,
without
regard
principle
to
of
any
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale, to exchange or to
lease
for any period of
4-'
l..lme
any real or personal
property and to give options for sales, exchanges or
Page 7
~
leases, for such prices and upon such terms or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
G. To hold property in their names without designation of
any fiduciary capacity or in the name of a nominee or
unregistered.
;.....
~""'.....
XVI.
I direct that all taxes that may be assessed in consequence of
my death of whatever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of
the administration of my estate.
XVII.
I appoint Joel R. Zullinger, Esq., as executor of this my
will.
XVIII.
The interest or the beneficiaries hereunder shall not be
subject to anticipation or to voluntary or involuntary alienationi
Page 8
"
and the principal and lncome shall be paid by the trustee or
guardian directly to or for the use of the beneficiary entitled
thereto, without regard to any assignment, order, attachment or
claim whatever.
XIX.
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my
last will and testament, consisting of ten typewritten pages, the
first eight of which bear my signature in the margin for the
purpose
of
identification
this
./ -'
_~:t__
day
of
----; >7
2 /) /'\ "
~.-
,f._/
(SEAL)
/
Signed, sealed, published and declared by the above-named
testatrix as and for her last will and testament in our presence,
who in her presence, at her request and in the presence of each
other have hereunto set our hands as attesting witnesses.
Page 9
We, Janet L. Fuller,
{);~/ f ~~~, the
~.e/' , "t/2~/ /,/; V"~ and
,~d ......, bI
testatrix and the witnesses
respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the
undersigned authority that the testatrix signed and executed the
instrument as her last will and testament and that she executed it
as her free and voluntary act for the purposes therein expressed
and that each of the witnesses, in the presence and hearing of the
said testatrix, signed the will as witnesses and to the best of
their knowledge, said signer was at that time eighteen years of age
or older, of sound mind and under no constraint or undue influence.
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Witness-
Subscribed, sworn to and acknowledged
before me by the above-named signer and
subscribed and sworn to beforeJ~ by the
above-named ~ktnesses this ~~ day of
, /&1 ' 2#/.
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HORN & COMPANY APPRAISALS
74 North Second Street
Chambersburg, PA 17201
APPRAISAL REPORT
of
55-57 West King Street
Shippensburg, PA
Prepared for
Joel R. Zullinger
20 East Burd Street
Shippensburg, PA 17257
As of
February 22,2001
Prepared by
Barbara Horn Boock
Certified General Appraiser
TABLE OF CONTENTS
Letter of Transmittal
1
Summary of Important Data
2
Purpose of the Appraisal
3
Scope of the Appraisal
4
Highest and Best Use
5-7
Identification of Site and Legal Description
8
Neighborhood and Area Geographic Data
9-11
Economic Structure
12
Method of Evaluation
13-14
Description of Improvements
15
Income Approach
16-19
Sales Comparison Approach
20-25
Final Reconciliation
26
Addenda
Subject Photos
Location Map
Flood Map
Floor Plans
Deed
Zoning & Map
Limiting Conditions
Appraiser Qualifications
February 22, 2002
Joel R. Zullinger
20 East Burd Street
Shippensburg, P A 17257
Dear Joel:
At your request I have conducted a physical inspection of the interior as well as the exterior
of the property located at 20 West King Street, Shippensburg, Pennsylvania on the 1 st day of
February. The property is recorded in the Cumberland County Courthouse in Deed Book T-
18, Page 13, in the name of Donald M. Fuller and Janet L. Fuller, both deceased. The
purpose of this appraisal is to establish market value as of the date of death, October 22,
2001.
After careful consideration of all data assembled in this report, I have established that the
market value for the subject is $177,000.
The following factors are considered in forming my opinion of value:
1. Location
2. Income generated from rents
3. Highest and best use
4. Recent sales of other comparable properties
I have no knowledge of a cloud on the title or any liability, which would adversely affect the
property. I have no interest, present or contemplated, in the property nor is my fee in any
way contingent upon the estimated value and is not based on a requested value or a specific
value for the approval of a loan.
Should there be any questions or concerns relative to the contents or conclusion of this
report, I would be happy to discuss them with you at any time.
Sincerely,
"
/"7 /'" f: ,/- , .-,<./ _ ~
/; , G~' / (, { V", "_ ?
Y :-d''c~:.ud-/ /I/t' /-7{ ,,'Prj ,:'4:.'''C/t
BARBARA HORN BOOCK
P A Certified General Appraiser
State Certification #GA-000960-L
SUMMARY OF IMPORTANT DATA
PPROPERTY:
20 West King Street, Shippensburg, Cumberland County, PA
OWNERSIDP:
Donald M. and Janet L. Fuller, both deceased
ZONING:
Zoning is Commercial
UTILITIES:
Public electricity, water and sewer
LAND AREA APPRAISED: .15 plus .01 or .16 acres
ASSESSED VALUATION AND TAXES:
Land
Improvement
Total
37,830
185,840
223,670
Mill Rate 0.01327900
Total Real Estate Tax
223,670 X 0.01327900
$2,970
2
PURPOSE OF THE APPRAISAL
The purpose ofthe appraisal is to establish market value of the subject property as of
the date of death, October 22, 2001. Market value may be defined as follows:
The most probable price which a property should bring in a
competitive and open market under all conditions requisite to a fair
sale, the buyer and seller, each acting prudently, 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 typically motivated;
(2) both parties are well informed or well advised
and each 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 comparable
thereto; and
(5) the price represents the normal consideration for
the property sold unaffected by special or creative
fmancing or sales concessions granted by anyone
associated with the sale.
3
Scope of the Appraisal Process
In the preparation of this appraisal, I made am interior and exterior inspection of the
property on February 1,2002. I was given a tour of the entire three floors of the building by
Mr. Joel Zullinger, Executor of the estate of Janet L. Fuller, and Mr. Jerry A. Bigler, brother
of Mrs. Fuller. I gathered information to be included in this report and took interior as well
as exterior photographs of the subject and the surrounding area.
Data concerning the subject property was located at the Cumberland County
Courthouse. Sales of comparable similar properties were identified and located through the
Metropolitan Regional Information System, Inc. (MRIS) and the Cumberland County
Assessment and Recorder of Deeds Offices. Additional data, already verified and recorded
in the appraiser's files, was reviewed and used in the report where appropriate. Every effort
was made to locate sales ofproperties that have or could have a similar use. The improved
properties were visited and photographed and have been included in this report.
In the valuation process, only two of the approaches to value were considered and
were used where the appraiser felt they were applicable. The three separate approaches to
value were explained in the body of this report. Those approaches considered to be
appropriate were correlated into a fmal estimate of value and separately addressed by the
appraiser.
4
HIGHEST AND BEST USE
The Highest and Best Use Analysis is the single most important factor in the
valuation of real property. It reflects the motives of the market for the subject property.
The definition of Highest and Best Use
"The reasonable probable and legal use of vacant land or
as improved property, which is physically possible, appropriately
supported, fmancially feasible, and that results in the highest value.
The four criteria the highest and best use must meet are legal
permissibility, physical possibility, fmancial feasibility, and maximum
profitability." 1
In estimating highest and best use, there are essentially four stages of analysis:
1. Possible Use. What uses of the site in question are physically possible?
2. Permissible Use (legal). What uses are permitted by zoning and deed
restrictions on the site in question?
3. Feasible Use. Which possible and permissible uses will produce a net
return to the owner of the site?
4. Highest and Best Use. Among the feasible uses, which use will produce
the highest net return or the highest present worth?
The highest and best use of the land (or site) ifvacant and available for use may be
different from the highest and best use of the improved property. This is true when the
improvements are not an appropriate use, but it makes a contribution to the total property
value in excess of the value of the site.
The following tests must be met in estimating the highest and best use; the use must
be legal. The use must be probable, not speculative or conjectural. There must be a
profitable demand for such use and it must return to the land the highest net return for the
longest period of time.
These tests have been applied to the subject site. In arriving at the estimate of highest
and best use, the subject site was analyzed as "if vacant" and available for development, as
well "as improved".
5
1 American Institute of Real Estate Appraisers of the National Association of Realtors, Dictionary of Real
Estate AppraisaL Second Edition, (Illinois Not for Profit Corp, 1989, page 149).
HIGHEST and BEST USE ANALYSIS
POSSIBLE USE:
The fITst restriction placed on the possible use of the site is decided by the physical
characteristics of the site itself. Generally, the larger the parcel, the greater the potential to
achieve economic flexibility in development.
The subject property is located in the Borough of Shippensburg, approximately 5
blocks from the Shippensburg University campus. The site contains .16 acre and is located on
West King Street. The surrounding area is composed of mostly commercial properties, with
several residential homes. Many of the downtown buildings have a commercial use on the
fITst floor with residential apartments on the subsequent floors. Shippensburg, being a
college oriented town as the home of Shippensburg University has a need for such housing.
The location is such that a commercial with residential above would most likely create the
highest return to the property.
PERMISSIBLE USE:
Zoning, private building codes, environmental regulations, etc., must be considered
since they may hinder many possible uses. Those uses permitted under zoning typically
make up the choices available in the determination of the Highest and Best Use.
The zoning ordinance for the subject is Commercial-I, the least restricted area in the
Borough of Shipp ens burg, allowing for a variety of uses. See attached ordinance
FEASIBLE USE:
This category is to consider the fmancial feasibility of the permissible and possible
uses that would produce the highest net return to the site. It has been established that the
location in relation to the University and the downtown area is central and easily accessible
to most points in the Borough. It has also been noted that there is a shortage of student
housing in Shippensburg to accommodate the growing enrollment.
Taking these factors into consideration, it is my opinion that the highest and best use
for the subject would be a commercial business on the first floor with a form of residential
income space on the higher floors.
6
HIGHEST and BEST USE 'IMPROVED'
The site is improved with a typical three story downtown storefront in the downtown
section of Shippensburg. The location is central to shopping and other town center activities
as well as the Shippensburg University Campus. The first floor is currently vacant, however
is had been used for commercial purposes. The owner lived on the second floor and had
students from the college on the third.
Taking into consideration the location, in relation to the downtown area as well as
the Campus, it is my opinion that the highest and best use with the present improvements in
place would be student housing.
7
IDENTIFICA TION OF SITE and LEGAL DESCRIPTION
The subject is located in the Borough of Shippensburg in a commercial area. The
parcel can be further identified on Map 34-34-2415, Parcel 022 at the Cumberland County
Assessors Office, Carlisle, Pennsylvania.
The land is level and according to the Federal Emergency Management Agency Flood
Map #420368, Panel 0001 A, it is located in Zone AE, considered to be the area of 100 year
flood; base flood elevations and flood hazard factors determined.
HISTORY OF THE PROPERTY
The property was purchased by Donald M. and Janet L. Fuller on the 15th day of
October, 1958 for the consideration of$30,000 from William I. Garling and Pauline V.
Jensen, Executors for Mary M. Garling.
8
NEIGHBORHOOD and AREA GEOGRAPHIC DATA
The subject property is located along the main Street of Shippensburg, known as
West King Street. The neighborhood is mostly commercial use properties, including the
Borough Hall, Post Office, Subway Sandwich Shop and other small businesses. The location
is central to all downtown locations as well as to Shippensburg University Campus. There
are also several older restored single- family homes in the area. Shippensburg has remained
small despite the continued growth of Shippensburg University.
The community of Shippensburg, settled around 1730, is located in the northern part
of Franklin County and the southern part of Cumberland County. The county line dissects
the town just west of the square at North Morris Street. The town. which covers 2,038 square
miles, was named after Edward Shippen, who got a grant for the land from the heirs of
William Penn. Situated in the Cumberland Valley between two mountain ranges to the south
and east, farming is recognized as the basis of Shipp ens burg's economy.
Cumberland and Franklin counties are located in south-central Pennsylvania, which is
bounded to the north by New York, to the west by Ohio, to the east by New Jersey and the
south by Maryland, West Virginia and a small section of northern Delaware. Both counties
have diversified terrain with topography ranging from level and gently rolling to steep
mountains. This terrain has provided a mainstay for agriculture as well as industrial and
manufacturing opportunities.
POPULATION and LABOR
The population ofthe Shippensburg area as of the 1994 census was 20,454, an
increase of approximately 8% over the 1990 census. The Borough of Shippensburg has
6,346 with 4,755 in Shippensburg Township; 3,416 in Southampton Township (Cumberland
County) and 5,937 in Southampton Township (Franklin County). The average age for both
Cumberland and Franklin Counties is 35 with those persons 50 and older composing 29% of
the total population.
EMPLOYMENT
The most recent figures taken from the Bureau of Census in the U.S. Department of
Commerce reveals the occupation of employed persons 16 years of age and older in this
section of Cumberland/Franklin Counties are as follows:
Management & Professional Specialty
Technical Sales, Administrative Support
Service Oriented
Farming, Forestry, Fishing
Precision Production, Craft, Repair
Operator, Fabricator, Laborer
9
20.2%
26.4%
13.2%
4.3%
13.8%
22.1%
TRANSPORTATION
The location has much to offer with a network of highway systems servicing the area.
Interstate Highway 81 and US Route 11 pass within three miles of the site with Route 76
(Pennsylvania Turnpike) approximately ten miles northwest. These major cities are located
with 200 miles: Baltimore - 80 miles; Philadelphia - 168 miles; Pittsburgh - 165 miles;
Harrisburg (state capital) - 40 miles and Washington, DC (national capital) - 82 miles.
Cumberland and Franklin Counties are served with daily flights to Baltimore-
Washington International (BWI) Airport; and the Greater Pittsburgh International Airport in
Pittsburgh, Pennsylvania by US Air Express. The Harrisburg International Airport has
scheduled passenger, freight and charter service. BWI, Dulles, Harrisburg International and
Reagan National Airports are all within a 90-mile radius of Shipp ens burg. Bus service is by
Capital Trailways for city to city travel.
EDUCATION
Shippensburg Area School District operates five educational facilities organized on a
K-6, 7-9 and 10-12 plan. The grade schools enroll 1,707 with junior high having 655 and
senior high having 612. The school district provides transportation for nearly 90% of its
2,700 students in grades K through 12.
Shippensburg is the home of Shipp ens burg University with an enrollment of6,490. It
covers approximately 200 acres in Shippensburg Township at the northwest side ofthe
Borough with 35 major buildings including eight resident halls and a 50-acre sports complex.
There will be a new academic building to house the John L. Grove College of Business. The
University offers 50 undergraduate programs within each of its colleges.
Wilson College, an independent liberal arts college located in Chambersburg, has an
enrollment of approximately 855 and offers 17 major and 28 minor programs. Dickenson
Law College in Carlisle and Harrisburg Campus of the Penn State University in Highspire
offers full degree programs.
10
COMMUNICATIONS
The News-Chronicle, a bi-weekly publication based in Shippensburg, serves the local
residents with a circulation of 12,400 per week. The Valley Times Star, also a local issue, is
printed once a week on Wednesdays with a total of3,100 issues published. The
Chambers burg Public Opinion, the Carlisle Centinal, and the Harrisburg Patriot, all daily
newspapers also service the Shippensburg area as does the larger city papers, the Washington
Post and the Baltimore Sun.
The area is also serviced by four AM and five FM radio stations. Local cable TV is
available through Comcast Cable of Chambers burg and Kuhn Communications of
Shippensburg.
UTILITIES
Electric service to the Shippensburg area is provided by the Adams Electric
Company, the Allegheny Power Company and the Pennsylvania Electric Company with
natural gas by the South Penn Gas Company.
Water supply is by the Shippensburg Borough Authority with a supply of 1.49 million
gallons per day and an average usage of 1.6 million gallon per day. Wastewater management
is by the Borough of Shippensburg with a 2.75 million gallon per day capacity.
Cumberland- Franklin Joint Municipal Authority has a total sewer capacity of 800,000
gallons per day.
Sprint United Telephone offers regular service with cellular service through Cellular
One of Carlisle and 360 Cellular of Harrisburg.
11
ECONOMIC STRUCTURE
The economic structure for the area of Cumberland-Franklin Counties seems to be
steady and stable. As stated previously, farming seems to be the main stay of the area
supported by the following employers:
Employers
Employees
Shippensburg University
Ingerso ll- Rand
Hoffinan Mills
The BeistIe Company
Shippensburg Area School District
General Castings Domestic Division
Cressler's Trucking Company
Franklin Clothing Company
RASKAS Foods
700
650
540
530
327
142
132
92
90
A recent downsizing ofLetterkenny Army Depot has resulted in the loss of numerous
area jobs in the entire Franklin County area. Generally speaking, recent tax regulatory
changes at the state level are providing all of Pennsylvania with a better climate for business.
There is no inventory tax or tax on equipment; workers' compensation rates
have reduced since 1993; there have been recent reductions in business taxes and additional
ones are anticipated; legislation concerning industrial site refuse has been passed.
Locally the real estate taxes are imposed by the county, municipality and school
district. Cooperation between local development corporations and local municipalities, the
lowest local taxes in Pennsylvania have helped create opportunity for growth.
12
METHOD OF EV ALVA TION
The Appraisal Process
"The appraisal process is the orderly program in which the data used to estimate the
value of the subject property are acquired, classified, analyzed and presented. The first step
is defming the appraisal problem, i.e., identification of the real estate, the effective date of the
value estimate, the property rights being appraised and the type of value sought. Once this
has been accomplished, the appraiser collects and analyzes the factors that affect the market
value of the subject property. These included area and neighborhood analysis, site and
improvement analysis, highest and best use analysis and the application of the three
approaches to estimating the property's value. Appraisers generally use three approaches to
value: The Cost Approach, the Sales Comparison Approach and the Income Approach."
Cost Approach
In the Cost Approach, accrued depreciation is deducted from the cost new of the
improvements and this is added to the land value. The resultant figure indicates the value of
the whole property. Generally, the land value is obtained through the direct sales comparison
approach. Reproductions cost new of the improvements is estimated on the basis of current
prices for the component parts ofthe building less depreciation, computed after analyzing the
disadvantage of deficiencies of the existing building as compared to a new building.
Sales Comparison Approach
The Sales Comparison Approach is used to estimate the value of the land as if vacant
and/or the whole property as improved. The appraiser gathers data on sales of comparable
property and analyzes the nature and condition of each sale, making logical adjustments for
dissimilar characteristics. Typically a common denominator may be price per square foot,
price per unit, or a gross rent multiplier. The direct sales comparison approach gives a good
indication of value when sales of similar property are available.
13
Income Approach
The Income Approach is predicted on the assumption that there is a defmite
relationship between the amount of income a property will earn and its value. This
approach is based on the principle that value is created by the expectation of benefits
derived in the future. The anticipated annual net income ofthe subject property is processed
to produce an indication of value. Net income is the income generated before payment of
any debt service. The process of converting it into value is called capitalization rate.
Factors such as risk, time, interest on the capital investment, and recaptuare of the
depreciating asset are considered in the rate. The appropriateness of this rate is critical, and
there are a number of techniques by which it may be developed.
Reconciliation
A fmal step in the appraisal process is the reconciliation or correlation of value
indications. In the reconciliation or correlation, the appraiser considers the relative
applicability of each of the three approaches used, examines the range between the value
indication, and places major emphasis in the approach that appears to produce the most
reliable solution to the specific appraisal problem. The purpose of the appraisal, the type of
property and the adequacy and reliability of data reanalyzed. These considerations influence
the weight given to each of the approaches to value. In analyzing the three approaches to
value, it can be readily observed that most of the information pertaining to the fair market
value of the subject property must be derived from the market place because the appraiser
anticipates actions of buyers and sellers in the marketplace.
14
DESCRIPTION OF IMPROVEMENTS
The subject has three separate levels. The front section is a three story brick and
masonry building with steel beam construction. The front and sides are stone. The middle
section of the building is two story and the rear section is only one story. The steel
construction directly relates to the good present condition in that it has prevented sagging.
The total square footage in the building is approximately 6,764,3,752 square feet on the
fIrst floor. The apartments above contribute approximately 3,012 including hallways and
entrance areas. The brick garage has 345 square feet. A glass storefront with an entrance on
the south side opens into the fIrst floor commercial area, which is at present a large open
room. Also on the floor are 2 rest rooms, a furnace room and another large room to the rear
additional storage with pedestrian door for rear access. The door on the north side of the
building leads to the second floor apartment. The interior floors are tile and the walls are
plaster with some paneling. Outside light is visible through glass block windows on the
north and south sides. The ceilings are tile with fluorescent lighting. Heat is provided to
this area by a gas fIred furnace. This floor has central air conditioning.
The second floor was the home of the owner until her death. This apartment has a
kitchen, with stove remaining, a living room, dining room, two bedrooms and two full
ceramic tile baths. The walls are painted plaster and floors are carpeting. The third floor
can be accessed from this apartment or by a rear entrance over the second floor apartment or
be closed off from the inside. There are three bedrooms on the second floor, a kitchen
living area and one full bath with steel shower stall. Heat is provided to these floors by a
separate gas fIred warm water furnace.
To the rear of the building, adjacent to the first floor storage room is a brick one-car
garage, that can be accessed from the rear of the lot.
All areas of the building seem to be in good condition considering the age.
15
Income Approach
The Income Approach considers the estimated gross income the property may expect
to generate making due allowance for expenses incurred in the operation ofthe property.
The result is the net operating income, which is then capitalized to arrive at an indicated
value for the subject property.
The subject property is currently vacant. It was leased to the Shippensburg Gas
Company for many years, then to several other commercial tenants. The second floor was
occupied by the owner, and the third floor was home to 8 college students. In order to
develop an income approach for the property, the rents have been estimated, based on the
other similar rentals in the area, using the second floor as student rental space for
approximately 10 students. Also, rent for commercial space in the downtown Shippensburg
area was estimated, based on other leased buildings with a similar use in this and other
downtown areas.
Other Area Leases
Commercial: # 1
On the square in Shippensburg, a 2,200 square foot office area rents
for $1,400 per month triple net lease
#2 West end of Shipp ens burg Borough, retail space at 6.00 per square
foot 5 year lease with option $500 per month, triple net
# 3 Small commercial retail in Chambersburg $525 per month
Residential.
# 1
Student Rentals Roxbury Road $108 per month each student
#2 Student Rentals North Earl Street $160 per month per student
NOTE: The last students to live in the subject property's third floor paid only $80.00 per
month per student. This rent was kept at a minimum, since the girls were long time tenants
and took care ofthe property. The rent for the third as well as the second floor has been
estimated based on other student rentals in the area.
First Floor Commercial 1,000 per month
3rd Floor 8 Students @ $125.00 per month =
2nd Floor 6 Students @ $125.00 per month =
$12,000
12,000
9,000
Total estimated rent
$33,000
16
Effective Gross Income
The effective gross income is the income the property will generate after the
allowances for vacancy and credit losses are deducted.
Gross Annual Income
Vacancy and Credit Loss (10%)
$33,000
3.000
Effective Gross Income
$30,000
Vacancy and Credit Losses
The allowance for vacancy and credit losses is taken to cover any loss of income from
a unit being vacant for a period oftime as well as any non-payment of rents owed to the
lessor. Because rental history of the subject as well as the demand for student rentals in the
Shippensburg area, only 10% has been set aside to cover any unforeseen loss from either
situation.
17
Operating Income
Those expenses incurred by the owner/investor in similar area rental property
situation vary with each landlord. Typically the real estate taxes, insurance, and any
maintenance reserves are those expenses for which the lessor is responsible. In the case of
the subject property, the tenant would assume responsibility for the utilities. The
replacement reserves are estimated at 10% of the effective gross. This item is typically
higher in units occupied by students, due to the number of persons per square foot. A
management expense has also been deducted, as frequently for this type of property, the
rentals are handled by a third party. 10% seems to be the going rate for this service.
Real Estate Taxes
Insurance( estimated)
Reserves for Replacement (8%)
Management
T ota! Expenses
$2,970
800
2,400
3,000
$9,170
18
NET OPERATING INCOME
The net operating income is found by subtracting the operating expenses from the
effective gross income.
Effective Gross
Expenses
NOI
30,000
9.170
20,830
A survey of current interest rates presently available in the area lending institutions was
conducted. This survey indicates a possible 80% loan to value ratio with fixed and variable
rates ranging from 8.15% to 9.50%. Rates vary with each lending institution according to the
individual investor, the local market, present rates available as well as the property type and
amount of overall risk. A local experienced businessperson could expect to receive a 10%
return on his investment. A typical situation could be an interest rate of 9% for a period of
15 years with the investor contributing 20%.
Annual Net Operating Income
Mortgage
Equity
80% X .121716 =
20% X .100000 =
.097373
.020000
Overall Rate
.117373
$20,830 divided by .117373
$177,468
Indicated Valoe by the Income Approach
$177,000
19
SALES COMPARISON APPROACH
The Sales Comparison Approach analyzes the sales of properties similar to the
subject. Those sales are selected on the basis of size, location, accessibility and the use of the
land surround as it relates to the economic state of the area and conditions of the sale.
Sale # 1
Location: 39 East Baltimore Street, Greencastle, P A
Date of Sale: February 8,2002
Consideration: $156,500 (26.08 per sq ft)
Deed Reference: New Deed Not Recorded
Map Reference: 2B-29-38
Land Area: .17 acre
Grantee: Duane Kinzer
Grantor: HMS Enterprises, Inc.
Building Size: 6,000 square feet
Condition: Average
Description: A three story commercial building located in the
downtown area of Greencastle. The first floor is commercial retail space and
the upper floors are residential apartments.
"
\
/
~
20
Sale #2
Location: 107 -109 South Main Street, Chambers burg, P A
Date of Sale: March 13, 2000
Consideration: $132,000. (39.20 per sq ft)
Deed Reference: Volume 1489 Page 388
Map Reference: lC-57-139
Land Area: .05 acre
Grantee: Richard and Bonita Crawford
Grantor: Konstantios and Dimitra Tsortos
Building Size: 4,588 square feet
Condition: Average
Description: A three story brick structure containing approximately
4,588 square feet. The fIrst floor is being used as a neighborhood restaurant.
The second and third floors are residential apartments. The property is in
fair to average condition.
21
Sale #3
Location: 123-125 South Main Street, Chambersburg, PA
Date of Sale: August 20,1999
Consideration: $135,000 ($22.06per sq ft)
Deed Reference: Volume 1447, Page 119
Map Reference: 1E-1-5
Land Area: .12 acres
Grantee: John Baker
Grantor: Glenn and Catherine Dice
Building Size: 5,666 square feet
Condition: Fair
Description: A three-story structure located on South Main Street,
This property has a main level storefront and four apartments on the upper
floors. (The square footage of a rear addition has not been included since it
added little value and was be removed.) Condition is inferior to the subject.
22
Sale #4
Location: 60-62 Lincoln Way West, Chambersburg, Pennsylvania
Date of Sale: January 5, 1998
Consideration: $150,000. ($24.47 per sq ft)
Deed Reference: Volume 1362, Page 433
Map Reference: lC-57-34
Grantee: Ronald A. Lamascus
Grantor: Shirley M. Paulis
Land Area: .16 acres (40' X 177')
Description: A 3 story brick building with a two story addition to
the rear located just west ofthe subject property. It is similar in age to the
subject. The second floor has been remodeled and is used as an apartment.
There are a total of four apartments and approximately 6,129 square feet.
23
Analysis of Comparable Sales
The comparable sales were analyzed and adjustments were determined that reflect the
market reaction to those items of significant variation between the subject property and the
comparables. If a significant item in the comparable property is superior to or more
favorable than the subject, a minus (-) adjustment is made, thus reducing the indicated value
ofthe subject; if a significant item in the comparable is inferior to or less favorable than the
subject, a plus (+) adjustment is made, increasing the indicated value of the subject.
Subject Sale #1 Sale #2 Sale #3 Sale #4
55-57 W.King 39 E.Baltimore 107-109 S.Main 123-125 S.Main 60-62 L WW
Shippensburg Greencastle Chambersburg Chambersburg Chambg., PA
Sale Price N/A $156,500 $132,000 $135,000 $132,000
Price/sq ft N/A 26.08 24.47 24.47 12.22
Date of Sale N/A 2-8-2002 06-02-0 I 01-05-98 03-13-00
+5,000 +3,500
Location Urban Urban Urban Urban Urban
Age 30 yrs 75+ yrs 75+ yrs 75+ yrs 75+ yrs
Condition Good Inferior Inferior Inferior Good
+10,000 +10,000 +20,000
Square Feet 6,764 sq. ft. 6,000sq. ft. 4588 sq. ft. 5,666 sq. ft. 6,129
+7,600 +21,800 +11,000 +6,400
Other Bldgs Garage 345 sf None None None None
+2,500 +2,500 +2,500 +2,500
Site Size .16 acre . 17 acre .05 acre .12 acres .16 acres
+5,000
Parking Off Stlrear Street Street Street Street
+5,000 +5,000 +5,000 +5,000
Total Adjustments +25,100 +44,300 +43,500 +17,400
Indicated Value
$181,600
$176,300
$178,500
$149,400
24
Reconciliation:
Sale #1 is located in Greencastle, a small town south of Chambers burg, similar in size
to Shippensburg. The economy is considered to be similar. It is a storefront with
apartments above.
Sale #2 is located in Chambersburg, mid-block and is used as a restaurant on the fIrst
floor with rentals above. There is no off street parking
Sale #3 is also located in Chambersburg. At the time ofpurchase, it was in fair
condition, with much work to be done. There were residential apartments above.
Sale #4 is on Lincoln Way West, the main street through Chambersburg. The owner
lived on the second floor and the condition ofthis apartment was similar to that of the
subject. There is a retail store on the fIrst floor. This is an older sale and properties in the
downtown Chambers burg area have seen a signifIcant increase in value in recent years.
The adjusted range of value of the comparable sales is from $149,400 to $181,600.
In my opinion, the estimated value of the subject property is $178,000.
Estimated Value by the Sales Comparison Approach (rounded)
$178,000
25
FINAL RECONCILIATION AND VALUE STATEMENT
Indicated Value by the Cost Approach
NIA
Indicated Value by the Income Approach
$177,000
$178,000
Indicated Value by the Sales Comparison Approach
In determining the fmal market value for the subject property, three approaches to
value were considered.
The Cost Approach was not used, due to the age of the building and the inaccuracy in
the determination of depreciation.
The Income Approach was analyzed, using rental data from the Shippensburg market,
since the building is now vacant. Rental property in Shippensburg is a good investment, due
to it being a college town. Historically, the third floor has been rented to students of the
owners choosing. It seems reasonable that if students were selected carefully, this could be
an excellent source of income, as well as the commercial space on the fIrst floor.
The Sales Comparison Approach reflects what buyers and sellers are doing in the
market place after negotiating for similar type properties. There have been no recent sales of
similar downtown buildings in Shippensburg for quite some time. Therefore, similar
buildings were used from neighboring towns. The Income Approach is exceptionally similar
to the Comparable Sales Approach. The Income Approach has been given principal weight.
The estimated marketing time for the subject property is six months to one year.
26
Subject-Front View
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Subject-Rear View
West Side View
First Floor Front
First Floor Toward Rear
Rear Storage Room
Second Floor
Second Floor
Living Room
Second Floor Dining Room
.---1
Second Floor Bedroom
Third Floor Bedroom
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FLOOD INSURANCE RATE MAP
BOROUGH OF
SHIPPENSBURG,
PENNSYLVANIA
CUMBERLAND AND
FRANKLIN COUNTIES
IONLY PANEl PRINTED]
COMMUNITY.PANEl NUMBER
420368 0001 A
EFFECTIVE DATE:
MARCH 15, 1979
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at and uf',foJ'e Ihe s('(dill!! 111/(1 delil'I'J'Y heJ'cof. tlw reaipl wher('.of is hel'f'7Jy (/l'kno1<:I-
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lnt ,.:_if'l a cPJ't;~ifl lot rpl'rTlf'rly f~f Ij. "roo Ge0S(-lfflilll, nn\\' of liir?lI' '1,,1.
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(_?on) [r.-pt. IlInl".~ or J_PS.c;, to a lH']c::t, \\ COl'f1("r of ~,~\d Tract f\o.
wj LI.~ 1 nt' f,)rH1er1)' of Ha.1 p11 B. r;\r~UP ;lnd G~oree P;t.P;ljp, J'l0W nf J1o,."ard
',~ L_~'('ns; t~lp.n~r;, in H Nort".ll01"~ (l.irectif')ll till''? cont.inu{\'l':~ of t~l.l~
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S 150-16
ZONING
S 150-18
students per/acre, but in no case more than fifty
(50) students in a building.
(m) The minimum lot size per building for II
fraternity or sorority shall Le one (1) acre.
ARTICLE IV
Commercial Districts
~ 150-17. Purpose.
The commercial district is designed to provide for the needs
of the Borough of Shippensburg central or downtown retail
business area and to clustel' and encourage their development
in limited areas and to exclude certain incompatible- uses to
encourage commercial development. In those commercial areas
outside the downtown commercial district is planned to
encourage appropriate development providing for more intense
commercial uses, including service-type establishments
necessitating access to I'clail establishments or industry.
~ 150-1B. C-l Commercial-l District.
Use regulations for the C-l District shall be as follows. A
building may be erected or used and a lot may be used or
occupied for any of the following purposes and no other,
provided that each use shall comply with the area, height and
special design requirements of Subsection 1(5) below:
A. Any use permitted in an R-5 Multiple-Family Residence
District, with such rcstdctions in lot area llnd yard size
as required for uses permitted in an R-S zone.
D. Retail sales and professional uses as follows:
(1) Sale of any product from within II building,
household goods, antiques, llutomobilcs, automotive
parts and supplies, wearing apparel, hardware and
groceries.
15045
10 - 26 - 00
S 150-18
SIIlPPENSBUHG CODE
~ IGO-18
(2) Dnnks, insurance/tmvel agencies, personal services
such as barber and beauty shops and dry-cleaning
and laundry establishments.
(3) Preparation and sule of food nnd/or drinles for
consumption on the premises or elsewhere.
(4) Professionul offices, including medical doctOI'S,
lawyers, chiropractors, surveyors, psychologists,
realtors and consultants.
(5) Warehousing.
(6) Any business ofa similar type or natul"C.
C. Student houses, subject to the special design criteria of
~ 150-14A(4), provided thut no more than seventy
percent (70%) of the strucl.urcs on any block shall be
student houses.
D. Trailers or mobile homes shill! be permitted in the nrea
bounded by Locust Street, Conrnil, South Morris Street
und Nehf Avenue. The following conditions shall apply:
The mobile home or trailer shall be anchored to the land
in such manner as to prevent its blowing over or being
swept away by flood.
E. The following uses, when authorized by the Zoning
Hearing Board, as a special exception, subject to those
standards specified in 9 150-53:
(1) An indoor place of amusement, recI"eation 01'
assembly, including a theater, arcade or other sllch
activity.
(2) A craftsman's or general service shop, including
plumbing, heating und machine tinner's shop.
(3) Motor vehicle sales and service, provided that all the
facilities arc located and all services performed
within the confines of the lot.
(4) Convenience store.
150-16
10 - 2S - 00
~ 150-18
ZONING
9 150-18
F. Accessory use on tlte sume Jot nnd incidcnlul Lo the
above permitted lIses, including storage in conjunction
with retail or permitted llses.
G. Signs, when erected, shall be in conformity with tlw
regulations of Article XI, hereof.
H. Area, height and special design regulations. Every
building llsed exclusively as a dwelling shall comply with
the area find height regulations prcsct'ibed fOI" the R-5
Residence Districts.
I. For buildings or structurcs used in whole or ill part for
commercial uses, the following shallllPply:
(1) Lot area. In the case of dwelling or use as au
apartment in combination with a business, a lot
area of not less than three thousand (3,000) squure
feet per dwelling unit shnll be provided.
(2) Duilding urea. Not more than seventy percent (70%)
of the arell of each lot may be occupied by
structures.
(3) Yards. Front, side and rear yards shall be provided
on each lot as follows;
(a) Front yard. One (1) yard, not less thlln ten (10)
feet in depth, subject to the provisions of
9 150-36.
(b) Side yard. None required when 11 building or
structure is used exclusively for commercial
purposes, provided that when a lot abuts n
residential district or a street on the side lot,
then a setback of ten (10) feet shall be provided.
Where side yards llre providod when not
required, they shall be no less than five (5) feet
in width.
(c) Rear yard, A rear yard not less than twenty (20)
feet in depth shall be provided.
15047
10-25-00
9 150-18
smpPENSBlJRG CODE
9 l50-19
(4) Height regulations. No structure shull exceod
seventy-five (75) feet in height, measured from the
grade of the lot, except a hotel or office building
which mny exceed slIch height whenllULhol'ized os 11
special exception by the Zoning Hearing Board.
(5) Special design criteria. In order to encourage soulld
retail nnd commercial development and to protect
the existing retnil nnd commercial uses in the
borough, the following special requirements shall
apply:
(0) Permitted uses sholl be conducted wholly
within n building or stmdure.
(b) Merchandise. equipment and articles shull not
be stored outside a building or structure, except
when in a secure, fenced area." screened from
neighboring properties by vegetation or othel'
means.
(c) No operation, equipment or use shall he
objectionable or noxious. oITensive or hoznrdous
as defined in 9 150-5, Definitions.
(d) Where hozardous, flammable or toxic chemicals
are required to be stored on or in II building or
structure, they shall be secured in accordance
with Department of Environmental Resources
and/or Environmental Protection Agency
guidelines or the Fire Chief of the borough.
(e) OfT-street parldng and loading areas shull be
provided in accordnnce with the provisions of
the Subdivisioll and Land Development
Chapter.
~ 150-19. C-2 ComIncrcinl-2 District.
A. This district is intended to provide opportunities to
property owners to develop commercial and professioIlol
uses in existing structures to meet the specific needs of
150-18
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DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open
market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price
is not affected by undue stimulus. Implicit in this definition is the consummation ofa sale as ofa specified date and the passing of the
title from the seller to buyer under conditions whereby: (1) buyer typically motivated; (2) both parties are well informed or well
advised, and each 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 comparable thereto; and (5) the price
represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions. granted by
anyone associated with the sale.
· Adjustments to the comparables must be made for special or creative financing or sales 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 readily identifiable
since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the
comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the
property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession
but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the
appraiser's judgment.
STATEMENT OF LIMITING CONDmONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is
subject to the following conditions:
1. The appraiser will not be responsible for the matters ofa legal nature that affect either the property being appraised or the title to
it. The appraiser assumes that the title is good and marketable and, therefore will not render any options about the title. The
property is appraised on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch
is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its
size.
3. The appraiser ",ill not give testimony or appear in court because he or she made an appraisal of the property in question, unless
specific arrangements to do so have been made beforehand.
4. The appraiser has distributed the value of the property between the land and the improvements in the cost approach to value on
the basis of the existing use of the property. These separate valuations must not be used in conjunction with any other appraisal
and are invalid if they are so used.
5. The appraiser has noted in the appraisal report any adverse conditions (such as, but not limited to, hazardous wastes, toxic
substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal
research involved in performing the appraisal. Unless otherwise stated in the appraisal, the appraiser has no knowledge of and
hidden or unapparent conditions ofthe property more or less valuable, and has assumed that there are no such conditions and
makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be
responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether
such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must
not be considered as an environmental assessment ofthe property.
6. The appraiser obtained the inlOrmation, estimates, and opinions that were expressed in the appraisal report from sources that he
or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the
accuracy of such items that were furnished by other parties.
7. The appraiser will not disclose the contents of the appraisal report as provided for in the Uniform Standards of Professional
Appraisal Practice.
8. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfilctory
completion, repairs, or alterations on the assumption that completion ofthe improvements will be performed in a workmanlike
manner.
9. The appraiser must provide his or her prior written consent before all (or any part) of the content of the appraisal report
(including conclusions about the property value, the appraiser's identity and professional designations, and references to any
professional appraisal organizations or the firm ",ith which the appraiser is associated) can be used for any purposes by any
except: the client specified in the report; the borrower ifhe or she paid the appraisal fee; the mortgagee or its successors and
assigns: the mortgage insurer: consultants; professional appraisal organizations; any state or federally approved financial
institution; or any department, agency or instrumentality of the United States or any state or the District of Columbia.
The appraiser's written consent and approval must also be obtained before the appraisal (or any part of it) can be conveyed by
anyone to the public through advertising, public relations, news, sales or other media.
Page I of2
~
APPRAISER'S 2001 USPAP CERTIFICATION:
I hereby certify that, to the best of my knowledge and belief;
1. The statements of fact contained in this report are true and correct.
2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and
limiting conditions, and are my personal, impartial, and Wlbiased professional analyses, opinions and
conclusions.
3. I have no present or prospective interest in the property that is the subject of this report and I have no
personal interest or bias with respect to the parties involved.
4. I have no bias with respect to the property that is the subject of this report or to the parties involved
with this assignment.
5. My engagement in this assignment was not contingent upon developing or reporting predetermined
results.
6. My compensation is not contingent upon the development or reporting of a predetermined value or
direction in value that favors the cause ofthe client, the amount of the value opinion, the attainment of
a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this
appraisal.
7. My analysis, opinions, and conclusions were developed. and this report was prepared, in conformity
with the Uniform Standard of Professional Appraisal Practice.
8. I have made a personal inspection of the property that is the subject of this report.
9. No one provided real property appraisal assistance to the person signing this report.
APPRAISER:
J / /?
Signature~-I,:a1<l~-::L 7;;~'lf ':1?r;.,<:'d;
Name:
Barbara Horn Boock
State Cert/License #: GA 00960-L
State: Pennsylvania
Expiration Date: 06-2003
Date Sl.gned-, j"/ '" " " -7 P ..,.."""7
"\. -~-'t /.'7.,' _fr: <:X' G' (...,----- t..-.,-i.'; <,;:>(
/
v
Page 2 of2
10RII & CO APPRAISALS
Barbara Horn Boock
CERTIFIED GENERAL APPRAISER
Federal Tax 1D 23-2879694
PA License GA-000960-L
MD License 10726
Phone (717) 264-4296
Fax (717) 264-0316
APPRAISER'S QUALIFICATIONS
DATE
COURSE EDUCA TlONAL SPONSOR HOURS COMPLETED
Real Estate Law Real Estate Institute of P A 30 12/77
Real Estate Appraisal Institute of Real Estate Studies 30 10/86
OR! #1 P A Realtors Institute 30 02/87
OR! #2 P A Realtors Institute 30 04/87
OR! #3 P A Realtors Institute 30 04/87
Real Estate Management Academy of Real Estate 30 11/87
Appraising Small Residential Westhead Appraisal Institute 7 06/90
Income Property
Standards of Professional Appraisal Institute 15 05/91
Practice
Sales Comparison Approach NAREA 15 10/91
Intro to Commercial Real Estate P A Realtors Institute 15 04/92
Appraisal
Real Estate Appraisal Analysis P A Realtors Institute 15 08/92
Narrative Report Writing P A Realtors Institute 15 09/92
PA Fair Housing & License Law PA State University 9 10/92
Standards of Professional Real Estate School 4 04/93
Practice York Board of Realtors
Cost & Income Approach Real Estate School 16 05/93
Appraisal York Board of Realtors
Standards of Professional Real Estate School 4 03/95
Practice York Board of Realtors
Appraiser as Expert Witness Real Estate School 16 04/95
York Board of Realtors
Marshal & Swift Residential Real Estate School 7 10/95
Cost Approach York Board of Realtors
Fair Housing & Licensing Law Educational Division of 7 03/96
Don Paul Shearer Inc.
Basics of Real Estate Exchanges Educational Division of 7 04/97
Don Paul Shearer Inc.
Uniform Standards of Professional Educational Division of 4 04/97
Appraisal Practice (USP AP) Don Paul Shearer Inc.
Pennsylvania Appraisal Law Educational Division of 2 04/97
Don Paul Shearer Inc.
Understanding Real Estate Pennsylvania Bar Institute 4 08/97
Appraisals & Appraisers
Let's Get It Right Real Estate School 7 05/98
York Board of Realtors
Uniform Standards of Professional McKissock Data Systems 7 04/99
Appraisal Practice
Income Capitalization & Partial Education Division of 7 05/99
Interests Don Paul Shearer Inc.
Tax Assessment Law and Education Division of 7 05/99
Appeals Don Paul Shearer Inc.
Site Analysis and Site Education Division of 7 05/99
Valuation Don Paul Shearer Inc.
1998-2000 7-Hour Required Institute of Real Estate 7 05/00
Studies
Appraisal & Analysis Unique Education Division of 7 02/01
Properties Don Paul Shearer, Inc.
Contemporary Legal Issues Education Division of 7 03/01
Don Paul Shearer, Inc.
Appraising Complex Properties Polley Associates Real Estate 14 06/01
Education
'"
PROFESSIONAL ASSOCIATION
P A and National Association of Realtors
Pen-Mar Regional Association of Realtors
Metropolitan Regional Information Systems, Inc.
Council ofP A Real Estate Appraisers, Inc.
PA Association of Realtors, Appraisal Section
Greater Chambers burg Chamber of Commerce
Professional Women's Appraisal Association, #4134
PRESENT and FORMER CLIENTS
F &M Trust Company of Chambers burg
American Federal Mortgage
Creekside Mortgage
American General Finance Company
CUNA Mortgage Company
East West Mortgage
First Mariner Mortgage Corp.
SLM Financial Corp.
Associates Relocation Group
Nova Star Mortgage
Chevy Chase Bank
Allfrrst Bank
Patriot Federal Credit Union
Penn West Home Equity Services
Lenders Financial Services
Coldwell Banker Relocation
Cartaret Mortgage
Hagerstown Trust Company
Affmity Mortgage
First Equity Mortgage Corp.
First National Bank of McConn ells burg
Stars
Mellon Bank
Eastern Mortgage Services
United Federal Bank
Prudential Mortgage Company
Chrysler First Financial
Atlantic Home Funding
First Vanguard Mortgage Corp.
Orrstown Bank
ITT Business Financial
Constellation Federal Credit Union
PNC Bank
USDA
First National Bank of Green castle
First National Bank of Mercers burg
Susquehanna Mortgage Corp.
M&T Mortgage Corp
National City Mortgage
Flagstar Bank
Citizens Bank of Southern P A
American Federal Mortgage
.
Lq~\9S
SINCE 1877
Phone (717)264-7693
121 South Main Street
Chambersburg, P A
17201
Member, American Gem Society
Ann Ludwig Wagner, Registered Jeweler
Jane Ludwig Mentzer
ESTATE OF JANET FULLER
APPRAISAL OF JEWELRY
Dec. 4, 2001
1. One lady's sterling silver ring contains 1- 14 x 10mm. rectangular faceted pale lavender
glass. ESTIMATED FAIR MARKET V ALUE- $ 2.00
2. One lady's yellow gold-plate ring contains 1- blue and 7 clear glass stones.
ESTIMATED FAIR MARKET V ALUE- $ 1.00
3.0ne lady's 14 karat yellow gold Diamond solitaire ring contains:
1- 1.90ct. Brilliant-cut Diamond
Dia.- 7.79- 7.81mm.
Depth- not available
Cutting- good
Color- I Provisional GIA
Clarity- S11" "
The mounting has a six prong white gold head and a 2mm. wide yellow gold shank.
ESTIMATED FAIR MARKET V ALUE- $3500.00
4. One lady's 14 karat yellow gold, palladium, and Diamond solitaire ring contains:
1- .94ct. Brilliant-cut Diamond
Dia.- 6.38- 6.45mm.
Depth- 3. 72mm.
Cutting- fair
Color- H Provisional GIA
Clarity- II " "
The mounting has a six prong palladium head with a 2.25mm. wide yellow gold shank.
ESTIMATED FAIR MARKET V ALUE- $850.00
5. One lady's 14 karat yellow gold, palladium, and Diamond solitaire ring contains:
1- .17ct. Brilliant-cut Diamond
Dia.- 3.52- 3.55mm.
P AOE 2. FULLER APPRAISAL
5. cont. Depth- 2.2mm.
Cutting- good
Color- J Provisional OIA
Clarity- VS 1" "
The mounting has a six prong white gold head and a 2mm. wide yellow gold shank.
ESIMATED FAIR MARKET V ALUE- $100.00
6. One 14 karat yellow gold Diamond solitaire ring contains:
1-.31ct. Old Mine-cut Diamond
Dia.- 4.7-4.82mm.
Depth- 2.22mm.
Cutting- poor
Color- F Provisional OIA
Clarity- VS2" "
The mounting is an all yellow gold six prong belcher style.
ESTIMATED FAIR MARKET V ALUE- $125.00
7. One lady's 14 karat yellow gold Diamond band contains:
1- .20ct. - .22ct. Brilliant-cut Diamonds
Dia.- 3.8- 3.9mm.
Average quality- Cutting- good
Color- I - J Provisional OIA
Clarity- SIl- SI2 "
"
The mounting has white gold fishtail heads set in a row across the finger. The shank is yellow gold.
ESTIMATED FAIR MARKET V ALUE- $450.00
8. One lady's 10 karat yellow gold antique ring contains:
1- 6.8mm. round, faceted colorless genuine zircon
The mounting has a 10 prong head and a 3.65mm. wide shank with an engraved design on the
shoulders. ESTIMATED FAIR MARKET V ALUE- $75.00
9. One lady's 10 karat yellow gold black onyx ring contains:
:.
PAGE 3. FULLER APPRAISAL CONT.
9. 1- 15.6 x 13.5mm. cushion shaped flat black onyx
The onyx is set in a full bezel with a 2mm wide shank.
ESTIMATED FAIR MARKET V ALUE- $40.00
1O.0ne lady's 10 kt. yellow gold ring contains:
2- 4mm. round, green garnet and glass doublets
11- 1 mm. seed pearls ( 2 are missing)
The mounting is all yellow gold and the stones are all bead set. The shank is 1.8mm. wide.
ESTIMATED FAIR MARKET V ALUE- $25.00
11. One 10 karat yellow gold band is 3.9mm. wide and 1.35mm. thick. It has a worn design.
ESTIMATED FAIR MARKET VALUE- $10.00
12. One lady's gold plate ring contains 1- oval light green glass stone.
ESTIMATED FAIR MARKET V ALUE- $1.00
TOTAL ESTIMATED FAIR MARKET VALUE OF ALL ITEMS- $5179.00
Ann L. Wagner
APPRAISAL OF PERSONAL PROPERTY OF THE ESTATE OF JANET L.
FULLER. DECEASED. 57 WEST KING STREET. SHIPPENSBURG. PA ON
FEBRUARY 1. 2002:
Items bequeathed in Will:
Bow glass oval picture frame (Janet's childhood picture) $ 35.00
Small wall mirror (etched cathedral style) $ 25.00
Oak wash stand with added mirror $ 110.00
Bow glass oval framed picture (family picture) $ 45.00
2-Piece living room suit $ 65.00
Cherry-finish end stand $ 15.00
Gone-With-the-Wind style lamp (electrified) $ 125.00
8-Piece clear glass water set (pitcher & 7 glasses) $ 75.00
Phyfe-type wall/card table $ 110.00
10-Piece bow front dining room suit including china closet, server,
buffet, extension table, & 6 chairs..................................... $ 450.00
Large beveled wall mirror $ 25.00
TOTAL: $1,080.00
APPRAISEr? BY:
[ i. ..?>4t;2..,~,.
i /' . /' '/
J.JJe n,7U4 0' t;' .~.L ~ J'
Dennis L. Gotshall, Auctioneer/Prop.
Dan Hershey Auctioneering Service
P A Lie. #AU-002306-L
3 Brown Road
Shippensburg, P A 17257
APPRAISAL OF ADDITIONAL PERSONAL PROPERTY OF THE ESTATE OF JANET
L. FULLER. DECEASED. 57 WEST KING STREET. SHIPPENSBURG. PA ON
FEBRUARY 5. 2002:
Framed 1927 Shippensburg High School class picture and Mr. Fuller's diploma
Other personal diploma
TOTAL:
APPRAISED BY:
1
A!k~~ / .-a~LL
Dennis L. Gotshall, AuctioneerlProp.
Dan Hershey Auctioneering Service
P A Lic. #AU-002306-L
3 Brown Road
Shippensburg, P A 17257
$ 20.00
$ 3.00
$ 23.00
>I
Il alll1rst
Allfirsl Financial Center '\i .A.
PO. Bux 900
Milbboro. DE 1,9966
Phone (302) 934-2909
Fax (302) 934-2955
November 21,2001
Zullinger-Davis
Attorneys At Law
14 North Main Street, Suite 200
Chambersburg, P A 17201
Re: Estate otJanet L. Fuller
Social Securitv: 180-10-6885
Date of Death: October 22, 2001
Dear Sir or Madam:
Per your inquiry on November 5,2001, please be advised that at the time of death, the above-named decedent had
on deposit with this bank the following:
1.
Type of Account
Relationship Checking W/lnterest
Account Number
0020306652
Ownership (Names oj)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances 1. Bigler, POA
10109196
Opening Date
Balance on Date of Death
$20,902.08
Accrued interest
$
i.37
Total
520.903.45
2.
Type of Account
Certificate of Deposit
Account Number
80000002000090
Ownership (Names oj)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances 1. Bigler, POA
02/19/99
Opening Dale
Balance on Date of Death
$12,552,63
Accrued Interest
$
8.79
Total
$12,561.42
...
3.
Type of Account
Certificate of Deposit
Account Number
80000002000091
Ownership (Names of)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Biglel~ POA
Frances L. Bigler, POA
Opening Date
02/19/99
Balance on Date of Death
$40,046.90
Accrued Interest
$ 28.04
Total
$40,074.94
4. Type of Account Certificate of Deposit
Account Number 80000002000092
Ownership (Names of) Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
Opening Date 02/19/99
Balance on Date of Death $52,246.65
Accrued Interest $ 37.99
Total $52,284.64
5. Type of Account Certificate of Deposit
Account Number 80000002000093
Ownership (Names of) Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
Opening Date 02//9/99
Balance on Date of Death $/0,000.00
Accrued Interest $ 7.00
Total $/0.007.00
loo-
.,
6.
Type of Account
Certificate of Deposit
Account Number
80000002000134
Ownership (Names of)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
Opening Date
03/12/99
Balance on Date of Death
$10,000.00
Accrued Interest
$ 18.59
Total
$10,018.59
7. Type of Account Certificate of Deposit
Account Number 80000002000344
Ownership (Names of) Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
Opening Date 08/26/99
Balance on Date of Death $90,000.00
Accrued Interest $ 365.50
Total $90,365.50
8. Type of Account Certificate of Deposit
Account Number 80000002000767
Ownership (Names oj) Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
Opening Date 12/04/00
Balance on Date of Death $10,000.00
Accrued Interest $ 33.78
Total $10,033.78
..
...
9.
Type of Account
Certificate of Deposit
Account Number
87008141002163
Ownership (Names oj)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
11/21/97
Opening Date
Balance on Date of Death
$10,000.00
Accrued Interest
$
3.08
Total
$10,003.08
10.
Type of Account
Certificate of Deposit
Account Number
87008141017659
Ownership (Names oj)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
12/18/97
Opening Date
Balance on Date of Death
$10,000.00
Accrued Interest
$
7.78
Total
$/0,007. 78
11.
Type of Account
Safe Deposit Box
Account Number
/000571100014764
Ownership (Names oj)
Janet L. Fuller, Owner
Cynthia L. Hershey, POA
Glenn J Bigler, POA
Frances L. Bigler, POA
11/13/01
Closing Date
This letter does not include an)' accounts in which the deceased may have been listed as Power of Attorney,
Custodian of Uniform Transfers, Representative Pa)'ee. or Tll/stee under a Written Agreement.
Forfurther account information. closures and/or reimbursement ofjimds refer 10 below branch:
SHIPPENSBURG OFFICE
35-.39 EAST KING STREET
SHIPPENSBURG, PA 17257-3539
717-532-4132
Sincerely, I
/-. /
f/ 1=..1/'/ .
~\t-fL/rJ.-,Lte
Sue Kimw/
Assistant I
Cis Services, (302) 934-2909
or 'vlce"- /h "<"-Ll"""'<',~ -,"'- ) F' 'J' /C-~' c '
I),) ./1/ .:}..'I.l ,,.) ,fr Yf / Ie ;1.t"c:';
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,,-. . /
SELLER NAME JArV'<:'1 1-1 Ai 14/e .,..':-J,ht/e
5' 7 ~;/ /4 <'V-; ,~
v
Sf> I/() P</-61hll1) fh ~
LOCATION OF SALES 1f1:i h 1F.?/?6<<,tY .5'"
AUCTIONEERflf-Fv' lI.:c~j\5/)'<-{/ /?40> .Je/tY
".." .... ...., .,. (7'-".' " " .,.. . . ,.
,._._',\,__.._',...,:~,..",.,..',.,. ',_,', "._",'<i:.._, -., ,'::,'. .. ...'.. .." d.,,> "<, .-.::....'.: ',',,-: ,.:' ',' ":','-:" -....-...... ....,,'...,., ',.,:->:.- -,',:;'_":-,-;
ADDRESS
;tA(,'<\~>J" ..
~~'~~~_~$.e~~NS~$" )
~A/-0
',';; PROFESSIONAL FEES Ie C/...
'; AUCTIONEER It. $
'16 2. C' ()
CLERK
$
$
CASHIER
OTHER EXPENSES
8 J.. j) .!LJ
{/
t1 '1)J,>';i~r.
48&/!-,
-7/2'1r:/l jf?"! /"-tPt/.-
(T()TAL EXPENSES
FINAL
SETTLEMENT
DATE OF SALE5/! f ~ L
I
PHONE ,::ib f,/ ~6o.2f' ~
/7.2.5- 7
ZIP
PHONE -.S3;1.. --'76'97
C. . RECEIPTS
;\,'1
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--~-*
CASH
)
$
$
fi';,'>
;,:;*:
~J8
CHECKS
$
$
$
$
$
$
$
$
$
$ '1/;,zA".S6
$ )6tJl..2.:5
$ ,]0 ~J. J.-....S
I (or we), the seller, occept this settlement ond acknowledge receipt of the above specified net proceeds
from the auction of my goods and property sold on the above date. I accept all responsibility for providing
mer?jntable title to all goods, and property sold, and for delivery of title to the purchaser.
/( / -;r ".. }",JIl\"7
It$1~~~ /4~.,L( R. - ate~
_ ) A~ctioneer or Cashier's Signature
. ~~/!J 2- Date
::.~t
~'?U*
OTHER RECEIPTS
>'4i:
(S;~
TOTAL RECEIPTS
LESS TOTAL EXPENSES
NET PROCEEPSPAYABlE TO. SELLER
(Seller's Signature)
e~:t , i"::.c.e,. /""<-r..n'V
Dote
STATUS REPORT UNDER RULE 6.12
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND , PENNSYLVANIA
Name of Decedent: Janet L. Fuller
Date of Death: 10/21/2001
File No. 21-01-1015
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following ~h respe ~o1~
to the completion of the administration of the above-captioned estate: :*"
---I
1. State whether administration of the estate is complete:
YES X NO __._
2. If the answer is "No", state when the personal representative reasonably believes that the
administration will be complete:
3 If the answer to No. I is "Yes", state the following:
a. Did the personal representative file a final account with the Court? YES ___. NO X
b. The separate Orphan's Court No. (if any) for the personal representative's account is:
c. Did the personal representative state an account informally to the parties in interest?
YES X NO ____
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may
be filed with the Clerk of the Orphans' Court and may be attached to this report.
Jo..~' R./Z.?inger ,--/
Nam~i (Please type °r'pri~t) '
14 North Main Street, Suite 200
Address
Chambersburg PA 17201
(.717)264-6029
Tel. No.
Capacity: __ Personal Representative
X Counsel for personal representative
Cumberland County
Janet L. Fuller
PETITION FOR GRANT OF LETTERS
Estate of Janet L. Fuller
No.
21-01-1015
also known as
, Deceased
Social Security No. 180106885
Joel R. Zullinger
Petitioner(s), who is/are 18 years of age or older, apply)ies) for:
(COMPLETE "A" OR "B" BELOW:)
[lJ
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or
Decedent, dated 5/4/01 and codicil(s) dated
named in the Last Will of the
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
o
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
I
Name
Relationship
Residence
1
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 57 West King Street, Borough of Shippensburg, Cumberland County, PA
(list street, number and municipality)
Decedent, then 87 years of age, died October 22 ,2001, at 57 West King Street, Shippensburg, PA
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA All personal property......................................... $ 275,000.00
(if not domiciled in PA Personal property in Pennsylvania .................... $
(if not domiciled in PA Personal property in County.............................. $
Value of real estate in Pennsylvania ........................................................................................ $ 200.000.00
Total .................:........................................ .........................:................................. $ 4 i~og; 0 at
Real Estate situated as follows: 57 West King Street, Borough of Shippensburg, CUmber un y, PA
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
Typed or printed name and residence
14 N. Main Street, Suite 200, Chambersbur , PA 17201
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner( s) and that, as personal representative( s) of the
Decedent, Petitioner(s) will well and truly adminis~te estate a~linJlaw. ·
Sworn to and affirmed and subscribed J R W ~./.. 4.7 ~ ~
. u Inger if
before me this 2nd. day of
NOVember~_
?17~;)-~Y-
Estate of Janet L. Fuller
DECREE OF REGISTER
Deceased
No. 21-01-1015
also known as
Social Security No: 180106885 Date of Death: 10/22/01
AND NOW, November 5 2001 I in consideration of the Petition on the
reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters III Testamentary a of Administration
((c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoriate)
are hereby granted to Joel R. Zullinger
in the above estate and that the instrument(s). if any, dated May 4,2001
described in the Petition be admitted to probate and filed of record as the Last Will of Decedent.
FEES
Letters................................... .
Short Certificates(s) ...............
Renunciation......................... .
Extra Pages (
) ...............
I. T. R............... .............. ..........
JCP Fee .................................
Inventory ................................
Other ......................................
TOTAL............................. $
$
340.00
71~~h J.bJ~N'.~/fJ.~(~/(
Register Wills
$
$
$
$
$
$
$
$
9.00
27.00
5.00
PA 17201
381.00
Telephone: (717)264-6029
DATE FILED:
11 05.805 REV 9/86
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
No.
Fee for this certificate, $2.00
p
7782687
cOc / zs;
. ,
Date
'2-&O/,
2~-Ol-l015
.. 2JI7
COMMONWEALTH OF PENNSYLVANIA. OEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
_ll.._YI
IJNOf:R , YEAR
- o.y.
SEX
I. Rem8 1 e
311111"'-1 ""_A
SOCIAL SECURITY NUMBER
J. 180 - 10 -
NAME OF DECEDENT IF." ModdIlI. L""
,. JANET L. FULLER
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MOTMEI\'S NAMl! (Fr.. MtddIa. _SO.....MI
1 Sarah E. Zeigler
IHI'OIIMAHT'S -....0 ADllflE (SIr.... /bon. s.. Zip Codal .
8738 Olde Scotland Road, Shippensburg, PA 17257
IE . He.... ofC_...,. er-atory LOCAflON. c~. SI....Zip Coda
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2~'p'nng 21.. Cumberland Count PA
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OECEllIENl'S~ OCCUMIOM
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57 W. King St.
Shippensburg, PA 17257
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FlDHEf\'SNAMEIFirtI. _. lOllI
It. Roy O. Bigler
INI'OAIAAHT'S_ (T~
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REGISTRAR'S SlGNATUAE AND NUMBER
17ft /7.1.)/
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JRZ - 5.1 fuller.2 April 21, 2001
-_J.-uJ.-1015
LAST WILL AND TESTAMENT
I, Janet L. Fuller, of the Borough of Shippensburg, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby declare this to be my will, hereby
revoking any and all former wills and codicils thereto by me
heretofore made.
I.
I direct that all my just debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
estate as soon as practicable after my decease as a part of the
expense of the administration of my estate.
II.
I give and bequeath those items listed on a separate unsigned
memorandum which refers to this my will by date to the individuals
named therein. In the event that no such memorandum shall be found
within thirty days following my death, this bequest shall be
considered null and void.
III.
I give and devise the sum of $500.00 cash to Trudy Collier if
survives me.
IV.
give and devise the sum of $500.00 cash to my niece, Nikki
in recognition of all she has done for me, if she survives
V.
I give and devise the sum of $1,000.00 cash to Cynthia Hershey
if she survives me.
VI.
I give and devise the sum of $300.00 cash to my great-niece,
Angell Kilgore if she survives me.
VII.
I give and devise the sum of $500.00 cash to my great-niece,
Holly Franklin, if she survives me.
Page 2
VIII.
and devise the sum of $500.00 cash to Bertha Louise
ohnson, if she survives me.
~
r, _ I give and devise the sum of $500.00 cash to Anna Mae Fauber
~ of Steelton, Pennsylvania, if she survives me.
IX.
X.
I give and devise the sum of $500.00 cash to Roberta Cohick of
Carlisle, Pennsylvania, if she survives me.
XI.
I give and devise the sum of $500.00 cash to Rebecca Etter of
Shippensburg, Pennsylvania, for all she has done for me, if she
survives me.
XII.
I give and devise the sum of $1,000.00 cash to Memorial
Lutheran Church, Shippensburg, Pennsylvania.
Page 3
~
~
XIII.
I give and devise the residue of my estate of every nature and
wherever situate in five equal shares as follows:
A.
One equal share to the children of my deceased brother,
Arthur Bigler, namely Robert Bigler, Cynthia Hershey, and
Janet Suzann Rhoades, in equal shares, provided that the
share of any beneficiary who predeceases me or dies on or
before the thirtieth day following my death shall be
distributed to said beneficiary's issue, per stirpes,
living on the thirty-first day following my death, and in
default of any such then-living issue, such share shall
be added to the share or shares of my other then-living
beneficiaries named in this paragraph A.
B. One equal share to the children of my deceased brother,
Leon Bigler, namely Jan Bigler, Mitchell Bigler, Nicole
Watson, and Leon Frances Bigler, in equal shares,
provided that the share of any beneficiary who
predeceases me or dies on or before the thirtieth day
following my death shall be distributed to said
beneficiary's issue, per stirpes, living on the thirty-
first day following my death, and in default of any such
then-living issue, such share shall be added to the share
or shares of my other then-living beneficiaries named in
this paragraph B.
c. One equal share to be divided as follows:
Page 4
1. One-third thereof to Randy Bigler, the son of my
deceased brother, Gordon Bigler, provided that
should Randy Bigler predecease me or die on or
before the thirtieth day following my death, his
share shall be distributed to his issue, per
stirpes, living on the thirty-first day following
my death, and in default of any such then-living
issue, such share shall be distributed under this
paragraph C, subparagraph 2 herein.
2. Two-thirds thereof to be divided equally among
subparagraphs A, B, D, and E and distributed under
the terms of said subparagraphs.
D. One equal share divided as follows:
1. Twenty-five percent thereof to my brother, Glenn L.
Bigler, provided should my said brother predecease
me, his share shall be distributed under this
subparagraph 2 of this paragraph D.
2. Seventy-five percent thereof to the children of my
brother, Glenn L. Bigler, namely Nancy Jones,
Jackie Bigler and Nikki Glunt, in equal shares,
provided that the share of any beneficiary who
predeceases me or dies on or before the thirtieth
day following my death shall be distributed to said
beneficiary's issue, per stirpes, living on the
thirty-first day following my death, and in default
of any such then-living issue, such share shall be
Page 5
added to the share or shares of my other then-
living beneficiaries named in this subparagraph 2.
E. One equal share divided as follows:
1 . Twenty- five percent thereof to my brother, Jerry
Bigler, provided should my said brother predecease
me, his share shall be distributed under this
subparagraph 2 of this paragraph E.
2. Seventy-five percent thereof to the children of my
brother, Jerry Bigler, namely Gordon J. Bigler,
Robin VanArt, Tina Hamilton and Sarah Jane Johnson,
in equal shares, provided that the share of any
beneficiary who predeceases me or dies on or before
the thirtieth day following my death shall be
distributed to said beneficiary's issue, per
stirpes, living on the thirty-first day following
my death, and in default of any such then-living
issue, such share shall be added to the share or
shares of my other then-living beneficiaries named
in this subparagraph 2.
XIV.
I direct my executor to give my brothers, Glenn Bigler and
Jerry Bigler, the first opportunity to purchase my real estate on
West King Street in the Borough of Shippensburg at its fair market
value as determined for Pennsylvania inheritance tax purposes. In
Page 6
the event both of my brothers wish to purchase said real estate, my
executor shall devise a fair means of determining who shall have
the opportunity to purchase said real estate. In the event both of
my said brothers do not wish to purchase said real estate, then I
authorize my executor to offer the real estate to Gary and Cynthia
Hershey at its fair market value as finally determined for
Pennsylvania inheritance tax purposes.
xv.
Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real or
personal, without regard to any principle of
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale, to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
Page 7
leases, for such prices and upon such terms or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
G. To hold property in their names without designation of
any fiduciary capacity or in the name of a nominee or
unregistered.
XVI.
I direct that all taxes that may be assessed in consequence of
my death of whatever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of
the administration of my estate.
XVII.
I appoint Joel R. Zullinger, Esq., as executor of this my
will.
XVIII.
The interest of the beneficiaries hereunder shall not be
subject to anticipation or to voluntary or involuntary alienation;
Page 8
l
and the principal and income shall be paid by the trustee or
guardian directly to or for the use of the beneficiary entitled
thereto, without regard to any assignment, order, attachment or
claim whatever.
XIX.
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my
last will and testament, consisting of ten typewritten pages, the
first eight of which bear my signature in the margin for the
--f#-
of
identification
this
day
of
purpose
~(f
(SEAL)
Signed, sealed, published and declared by the above-named
testatrix as and for her last will and testament in our presence,
who in her presence, at her request and in the presence of each
other have hereunto set our hands as attesting witnesses.
lIi!L' t~~~rL.-~j,(!
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Page 9
.
.
We, Janet L. Fuller,
r21~f~, the
L/iYe/ f( k~~ and
testatrix and the witnesses
respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the
undersigned authority that the testatrix signed and executed the
instrument as her last will and testament and that she executed it
as her free and voluntary act for the purposes therein expressed
and that each of the witnesses, in the presence and hearing of the
said testatrix, signed the will as witnesses and to the best of
their knowledge, said signer was at that time eighteen years of age
or older, of sound mind and under no constraint or undue influence.
~tr~~5~
4~1 .
Subscribed, sworn to and acknowledged
before me by the above-named signer and
subscribed and sworn to before/~ by the
above-name~sses this ~ day of
, 2~.
~~~
No~ry Public
Notar'a' 8ea'
Carin L Walter. Notary Public
Chamberaburg Boro, Franklin County
My Commission expires May 13, 2001
Page 10
Cumbelrand County
~
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Janet L. Fuller
Date of Death: 10/22/01
Estate No. 21-01-1015
SSN: 180-10-6885
File No. 21-01-1015
Date Letters Granted: 11/5/01
Will or Administration No.
To the Register:
I certify that Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served
on or mailed to the following beneficiaries of the above-captioned estate on 11/21/01
Name
Trudy Collier
Address
15489 Paxton Run Road
NewburQ
126 N . Fayette Street
ShippensburQ
171 Chamberlin Road
Shippensburg
Angell Kilgore 442 Ohio Avenue
__~__~_~_~_-_~~~--_~_---_~___-- ___~_~~Bal'!l_Qersburg~___~_____~~___
Holly Franklin 199 Hilltop Road
____~__~______~ ~~_____________~____~__________1'J~~~I:>_LJrg _~_ ___~_____________~~__u_~___ _ _ PA _ 17240
Bertha Louise Johnson 490 Mountain View Road -----------~-------
_ ~__ _____ ____ ______~___~_________ ____~biQ~DSblJ[9-_~~__________u____ __~_______ __u_ ___~J? A~~57___
PA 17240
Nicki Glunt
PA 17257
Cynthia Hershey
PA 17257
___~_PA_1720~
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
No exceptions._
Date: 11/21/01
...../?...r
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Signature ( . _ '
Joel R. Zullinger, Esq.
Name (Please type or print)
Capacity :
Personal Representative
X Counsel for PersOQjlI
Repr~~~ative ~
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Address
14 North Main Street, Suite 200
:'::::
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Chambersburg
~~A 17201
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Telephone No. 717-264-6029
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Continuation of Certification of Notice Under Rule 5.6(a)
Janet L. Fuller
1 0/22/01
Names and addresses
Page 1
Name
AnnaMae F awber
Roberta Cohick
Rebecca Etter
Robert Bigler
Janet Suzann Rhoades
Jan Bigler
Mitchell Bigler
Nicole Watson
Leon Frances Bigler
Randy Bigler
Glenn J. Bigler
Nancy Jones
Glenn L. Bigler
Jerry Bigler
Gordon Bigler
Robin VanArt
Tina Hamilton
Sara Jane Johnson
Francis Louise Bigler
Delores Bigler
Address
359 Swatara Street
Harrisburg
139 Bridge Road
Newville
106 Middle Spring Road
Shippensburg
3311 Queen Street N.
St. Petersburg
165 Goodhart Road
Shippensburg
212 Roxbury Road
Shippensburg _
1131 Cider Press Road
Chambersburg
167 Hillbrook Drive
Cameron
3611 Highland Drive
Ayden
106 Tidwell Drive
Huntsville
1380 Mainsville Road
Shippensburg
408 Blacklatch Road
Camp Hill
Rice Road
Shippensburg ____
8738 Olde Scotland Road
Shippensburg
8702 Olde Scotland Road
Shippensburg
605 Britton Road
Shippensburg
8629 Pineville Road
Shippensburg
8750 Olde Scotland Road
Shippensburg
1380 Mainsville Road
Shippensburg
212 Roxbury Road
Shippensburg
PA 17113
PA 17241
PA 17257
FL 33713-2843
PA 17257
PA 17257
PA 17201
NC 28326
NC 28513
AL 35806
PA 17257
PA 17011
PA 17257
-~~--~--~~
PA 17257
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PA 17257
PA 17257
PA 17257
--
PA 17257
PA 17257
PA 17257
.
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LAW OFFICES OF
ZULLINGER - DAVIS
PROFESSIONAL CORPORATION
JOEL R. ZULLINGER
14 North Main Street
Suite 200
Chambersburg , P A 17201
717 - 264-6029
Fax: 717-264-1884
zulngrlaw@cvn.net
Dale F. Shughart, Jr.
of counsel
HAMILTON c. DAVIS
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
717-532-5713
Fax: 717-530-5222
davish@cvn.net
January 21,2002
Mary C. Lewis, Register of Wills
Cumberland County Courthouse
Carlisle, P A 17013
Dear Ms. Lewis:
RE: Estate of Janet L. Fuller
No. 21-01-1015
Enclosed is check from the above estate in the amount of $55,100.00, payable to you as
agent, which represents a prepayment on Pennsylvania Inheritance Tax. The prepayment is
based on a taxable estate of $400,000.00. Of this figure $66,666.68 is taxable at 120/0 or
$8,000.00; and 333,333.32 is taxable at 150/0 or $50,000.00, for a total tax of $58,000.00 less
discount of $2,900.00, for payment of $55,100.00. If you have any questions, please contact
me. Thank you.
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Very truly yours,
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!\rgistrr of Wills anb QCltrk of tbe QF)rpbans' ~ourt
~ountp of ~umbttlanb
COURTHOUSE. CARLISLE. PA 17013
MARY C. LEWIS
Register of Wills &
Clerk of the Orphans' Court
JERRY R. DUFFIE, ESQ.
Solicitor
TO: Laurel Fulmer
Department of Revenue
Estate of: Janet L. Fuller
21 - 01 - 1015
Date: August 19.2002
The inheritance tax payment was received in our office on the 23rd day of January 2002,
but the postmark date was the 22nd day of January. the postmark date did not appear on
the inheritance tax receipt. Could you please forward to Joel R. Zullinger who is the
attorney for this estate a corrected assessment notice showing the credit he would receive
if paid in the discount period.
Thank you
Register of Wills
fI
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I{~AX TRANSMITI AL
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CALL (717) 2.L40-<03ll51."Ofl ANY INQUffilES
FROM:
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CoWlty of Cwnberl
One Courthous-e Square
Carlisle, PA 17013-3387
FAX # (717) . 240-7797
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PAGE ONE OF ~
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17 128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ZULLlNGER JOEL R
14 NORTH MAIN ST SUITE 200
CHAMBERSBURG, PA 17201
-------- fold
ESTATE INFORMATION: SSN: 180-10-6885
FILE NUMBER: 21 - 2001 - 1 01 5
DECEDENT NAME: FULLER JANET L
DATE OF PAYMENT: 01/23/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/22/2001
NO. CD 000784
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $55,100.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$55,100.00
REMARKS: JOEL R ZULLlNGER
CHECK# 114
SEAL
INITIALS: DO
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
\. /'}-/9~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
JOEL R ZULLINGER
ZULLINGER DAVIS
14 N MAIN ST STE 200
CHAMBERSBURG PA 17201
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
*
REV-1601 EX AFP [01-021
08-26-2002
FULLER
10-22-2001
21 01-1015
CUMBERLAND
101
JANET
L
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE~ PA 17013
NOTE: To insure proper credit to your account~ subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-v:i6"ifi-Ex-AFP--(Ol-.:o2)-------...-iNirEii'~fANCE--yAX--STA-fEHE-Ny-ifF"-Accouiif--.-..---------------- - - ---
ESTATE OF FULLER JANET L FILE NO. 21 01-1015 ACN 101 DATE 08-26-2002
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHKARY OF THE PRINCIPAL TAX DUE~ APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE~
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-19-2002
P R I NC I PAL TAX DU E : ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
61,703.59
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-22-2002 CDOO0784 2,900.00 55,100.00
07-11-2002 CDOO1399 .00 3,703.59
TOTAL TAX CREDIT 61~703.59
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATE~ SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT-- (CR) ~
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
/~-/9- q
.'v BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG~ PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT~ ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
'O~_~
23
/L
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-19-2002
FULLER
10-22-2001
21 01-1015
CUMBERLAND
101
JOEL R ZULLINGER
ZULLINGER DAVIS
14 N MAIN ST STE 2UU
CHAMBERSBURG PA~'\])7201
*'
REY-1547 EX AFP (01-02)
JANET
L
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE~ PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY=is4j-ix-AFP--fo1-:ozi--NOTici-oF-:fNHiififANCi-YAX-jrpPRAisiirENT~--Ai:.'rOWAiici-o-i-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FULLER JANET L FILE NO. 21 01-1015 ACN 101 DATE 08-19-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
U)
(2)
(3)
(4)
(5)
(6)
(7)
177,000.00
.00
.00
.00
277.194.86
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts
14. Net Value of Estate Subject to Tax
(9)
(10)
31~333.98
874.46
(11)
(12)
(3)
(4)
(Schedule J)
NOTE:
.00 X 00 =
.00 X 045=
48,145.60 X 12 =
372,840.82 X 15 =
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
454~194.86
32.208 44
421,986.42
1,000.00
420~986.42
(9)=
.00
.00
5~777.47
55,926.12
61,703.59
TAX CRI!.DITS:
... ......... R............. (+J AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
01-23-2002 CDOO0784 .00 55~100.00
INTEREST IS CHARGED THROUGH 09-03-2002 TOTAL TAX CREDIT 55~100.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 6,603.59
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 46.57
TOTAL DUE 6~650.16
. IF PAID AFTER DATE INDICATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIP' (CR)~ YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
~
REV-1162 EX( 11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 001399
DUPLICA TE
ZULLlNGER JOEL R
14 NORTH MAIN STREET,SUITE 200
CHAMBERSBURG, PA 17201
-------- fold
ESTATE INFORMATION: SSN: 1 80-10-6885
FILE NUMBER: 2101-1015
DECEDENT NAME: FULLER JANET L
DATE OF PAYMENT: 07/12/2002
POSTMARK DATE: 07/11/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 10/22/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $3,703.59
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$3,703.59
REMARKS: JOEL R ZULLlNGER ESQUIRE
CHECK#160
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
L-
LAW OFFICES OF
ZULLINGER - DAVIS
PROFESSIONAL CORPORATION
JOEL R. ZULLINGER
14 North Main Street
Suite 200
Chambersburg , P A 17201
717-264-6029
Fax: 717-264-1884
zulngrlaw(Q),cvn.net
Dale F. Shughart, Jr.
of counsel
HAMILTON c. DAVIS
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
717-532-5713
Fax: 717-530-5222
davish@cvn.net
Oi-lo'5
July 3, 2002
Mary C. Lewis, Register of Wills
Cwnberland County Courthouse
Carlisle, P A 17013
Dear Ms. Lewis:
RE: Estate of Janet L. Fuller
File No. 21-01-1015
Enclosed for filing in your office are an original and one copy of the P A Inheritance
Tax Return for the above estate along with check in the amount of $3,703.59 for the balance of
tax due. Thank you.
21:i~'
J?,i~. Zullinge
r'
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01,
STATUS REPORT UNDER RULE 6.12
BEFORE THE REGISTER OF WillS, COUNTY OF CUMBERLAND , PENNSYLVANIA
Name of Decedent: Janet L. Fuller
Date of Death:
10/21/2001
File No.
2001-01015
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to the completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
YES_
NO~
2. If the answer is "No", state when the personal representative reasonably believes that the
administration will be complete: not until sale of real estate
3 If the answer to No.1 is "Yes", state the following:
a. Did the personal representative file a final account with the Court?
YES_ NO_
b. The separate Orphan's Court No. (if any) for the personal representative's account is:
c. Did the personal representative state an account informally to the parties in interest?
YES_ NO_
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may
be filed with the Clerk of the Orphans' Court and may be attached to this report.
...-
! I"
Date: 9/11/2003
Joel R. /linger
Name (Please type or print)
14 N. Main Street. Suite 200
Address
Chambersburg
PA 17201
(717)264-6029
Tel. No.
Capacity: ~ Personal Representative
~ Counsel for personal representative
STATUS REPORT UNDER RULE 6.12
BEFORE THE REGISTER OF WillS, COUNTY OF CUMBERLAND , PENNSYLVANIA
Name of Decedent: Janet L. Fuller
Date of Death:
10/21/2001
File No.
21-01-1 015
~ ,.-.
~ J \~ ....
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following ~tt~Jespe~
to the completion of the administration of the above-captioned estate: ::-'.
c::J
n
-1
1. State whether administration of the estate is complete:
N
YES~
NO_
::g
['.J
C.j
co
2. If the answer is "No", state when the personal representative reasonably believes thaf the
administration will be complete:
3 If the answer to NO.1 is "Yes", state the following:
a. Did the personal representative file a final account with the Court?
YES_ NO ~
b. The separate Orphan's Court No. (if any) for the personal representative's account is:
c. Did the personal representative state an account informally to the parties in interest?
YES~_ NO_
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may
be filed with the Clerk of the Orphans' Court and may be attached to this report.
Date: 10/7/2004
14 North Main Street. Suite 200
Address
Chambersburg
PA 17201
(717)264-6029
Tel. No.
Capacity: Personal Representative
~ Counsel for personal representative