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Home My WebLink About10-01-12J 1505610140 REV-1500 ~` (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box 2eoso7 INHERITANCE TAX RETURN 2 1 1 1 0 0 8 6 2 Harrisburg, PA 17128-0507 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDWYV Data Of Birth MMDDYYYY 1 9 8 2 2 9 0 0 4 0 7 0 2 2 0 1 1 0 5 1 7 1 9 2 9 Decedent's Last Name Y O C U M Suffix Decedent's First (Name R O S E (N Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name ~ Suffix Spouse's Firet Name Spouse's Social Security Number MI A MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^X t. Original Retum ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death poor to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate [] 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. L'digation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9713(A) between 12-31-97 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Claytime Telephone Number J OE L R. ZU L L I NGER 71 7 n64 X02 9 First line of address 1 4 NORTH MAI Second line of address S U I T E 2 0 0 City or Post Office C H A M B E R S B U R G N S T R E E T State ZIP Code ~ P A 1 7 2 0 1 c? r, • t ~v:. ~- ~ C-i c 'O cow' ` s ' ~ fV y N DATE FILED C7 Correspondent's a-mail address: Under penalties of perjury, I dedare that I have examinetl this relum, inducting accompanying schetlules antl statements, and a the best of my knowledge end belief, it H true, coned and complete. DeGaretion of preparer other then the personal representative is basetl on all Informetlon of which preparer has any knowledge. SIGNATURQOF PERSONit66P0 LE OR FILING RETURN nG7c. i CHAM SUITE 20'D' PLEASE USE ORIGINAL 1505610140 Side t 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: ROSE A. YOCUM 1 9 8 2 2 9 0 0 4 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1 2. Stocks and Bands (Schedule B) ...... . ............................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ..........................~ 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... B. 7. Inter-Vivos Trensfers & Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 6. 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. t0. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. t ~. Total Deductions (total Lines 9 and 10) ............................... 11. 12. Net Value of Estate (Line 6 minus Line 11) ............................ 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... 13. 14. Net Value_Subject to Tax (Line 12 minus Line 13) ...................... 14. 5 4 5 0 0,0 0 4 8 2 9, 3 7 4 0 3 0 3, 7 7 9 9 6 3 3, 1 4 1 9 9 9 4. 6 7 1 2 8 2. 5 5 2 1 2 7 7. 2 2 7 8 3 5 5. 9 2 7 8 3 5 5.9 2 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax refs, or transfers under Sec. 9116 (a)(1.2)X.0 _ 0 0 0 15. 16. Amount of Line 14 taxable at lineal refs x .046 7 8 3 5 5. 9 2 fg, 77. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral refs X .15 0 0 0 16. 19. TAX DUE ...................:.................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 3 5 2 6. 0 2 0. 0 0 0. 0 0 3 5 2 6. 0 2 Side 2 L 1505610240 1505610240 REV-1500 EX Page 3 Flle Number Decedent's Comolete Address: 21 11 00862 STREET CITY STATE ZIP Shiooensburq PA 17257 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 3,526.02 2. CreditslPayments A. Pdor Payments 4,275.00 B. Discount 225.00 Total Credits (A + B) (2) 4, 500.00 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is Ne OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 973.98 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 transfemed : ................................................................. ..... ^ b. retain fhe dght to designate who shall use the property transferred or its income : .......................... ..... ^ c. retain a reversionary interest; or ........................................................................................... ..... ^ d. receive the promise for life of either payments, benefds a care? .................................................. ..... ^ 2. H death occurred after December 12,1962, did decedent transfer property within are year of de;dh without receiving adequate considera0on? .................................................................................. ..... ^ 3. Did decedent own an'in W st for' or payable-upondeath bank arx;ount a security at his a her death? .... ..... ^ ^X 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ............................................................................................. ..... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or otter July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse i; 3 percent [12 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on fhe net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for fhe use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (07-10) pennsylvania ~ SCHEDULE A DEPARTMENTOF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ROSE A. YOCUM 21 11 00862 All real property owned solety or as a tenant In common must be reported at felt market value. Fair market value is def ned as the prtce at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that Is Jointtyowned with right of survivorship must be dlacbsed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION ct of real estate situate at 106 East Burd Street, Shippensburg,Cumberland County, msylvania, appraised by Tim L. Ausherman at $54,500.00, with copy attached; TATION -The real estate has been listed with a realtor for sale since the decedent's Ith but, to date, the estate has been unable to sell the property. It is the intention of estate to sell the real estate but the inheritance tax return is being filed using the Iraised value to avoid additional interest and penalty. TOTAL (Also enter on Line 1 54,500.00 Ii more space is needed, use additional sheets of paper of the same size. REV-1508 EX+ (11-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF: FILE NUMBER: ROSE A. YOCUM 21 11 00862 Include fhe pproceeds of litigation and the date the proceeds wen: receiwid by Bie estate. All property jointty owned with right otsurvhrorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking Account #982213202, M8T Bank, including interest accrued to date of 3,705.52 death 2. U.S. Treasury, income tax refund 445.34 3. Property tax rebate 250.00 4. Refund, CenturyLink 22,51 5. Social security benefits paid into decedent's personal account after the dlate of 406.00 death If more space TOTAL (Also enter on Line 5, insert additional sheets of paper of the same size S REV-1509 EXt (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY es I wl t ur: FILE NUMBER: ROSE A. YOCUM 21 11 00862 k an asset was made Jointty owned within one year of the decedent's date of death, k must be reported on Schedule G. ADDRESS TO DECEDENT SURVNING JOINT TENANT(S) NAME(S) A. Bonnie K. Boyles PA 17202 B. c. JOINTLY-OWNED PROPERTY: REM NUMBER LETTER FORJOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIALINSTRUTION AND BANKACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FORJOINTLV-HELD REAL ESTATE. CATE OF DEATH VALUE OF ASSET %OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 2/2006 Money Management Account #70-91613, Farmers and 80,607.53 50. 40,303.77 Merchants Trust Company If more TOTAL (Also enter on Line 6, RecapRulalion) use addieonal sheets of paper of the same size. REV-1511 EX~ (10-09) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ROSE A. YOCUM 21 11 00862 Decedent's debts must be reported on Schedub I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger-Bricker Funeral Home, funeral services 10,709.77 2. Spring Hill Cemetery, grave opening 600.00 3. Fisher's Florists, flowers for funeral 324.35 4. Funeral bulletins 9.01 5. Crider Meats, food for funeral meal 174.58 6. Donation to church for providing facility and service of funeral meal 125.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Oily Stale ZIP Year(s) Commission Paid: y AltomeyFees: Joel R. Zullinger 3,500.00 9. Famiy Exemption: (If decedents address b not the same as claimants, attach explanation.) Claimant Street Atldress City Stale ZIP , Relatlorlship of Claimant to Decedent 4. Prebate Fees: Letters 260.00; will 15.00; JCS fee 23.50; automation 5.00; short 350.50 certificates 20.00; filing return 15.00; additional short certificates 12.00 5 Aa»untant Fees: 6. ( Tax Retum Preparer Fees: 7. Stamps for estate mailings 17.60 8. Penelec, utilities at decedent's residence 133.03 9. News-Chronicle, advertise letters 170.75 10. Cumberland Law Journal, advertise letters 75.00 11. Penelec, utilities at decedent's residence 108.99 12. Borough of Shippensburg, water, sewer and refuse 217.52 13. Penelec, utilities 111.52 14. Borough of Shippensburg, water, sewer and refuse 474.40 15. Allstate Insurance, homeowner's insurance 269.51 16. Shippensburg Tax Office, county & borough real estate taxes on decedent's r/e 599.97 17. Borough of Shippensburg, water, sewer and refuse 336.08 18. Shippensbur Tax Office, school real estate taxes on decedent's real estate 1,168.34 TOTAL (Also enter on Line 9, Recapitulation) E 19.994.67 If more space is needed, use additional sheets of paper of the same size Continuation of REV-1500 Inheritance Tax Return Resident Decedent ROSE A. YOCUM DecedenPs Name Schedule H -Funeral Expenses 8r Administrative Costs - B7. ITEM 19. I Borough of Shippensburg, water, sewer & refuse 20. Tim L. Ausherman, appraisal of real estate 21 11 ooss2 File Number 168.75 350.00 SUBTOTAL SCHEDULE H-B7 ~ 518.75 REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ROSE A. YOCUM _ 21 11 00862 Report debts Incurred by the decedent prior to death that remained unpaid atthe date of death, inl:lading unreimbureed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Penelec, utilities to decedent's residence 52,87 2. CenturyLink, telephone service to decedent's residence 55.91 3. Grace Keiter, Tax Collector, school real estate taxes due at death 4. ~ PA Department of Revenue, state income tax due on final life return TOTAL (Also enter on Line 10, Recapitulation) I $ If more space is needed, insert additional sheets of the same s¢e. 1,150.68 23.09 1 REV-1513 E%+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ROSE A YOCUM FILE NUMBER: 21 11 00862 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 [Indude outr~' ht spousal distributions and transfers under Sec. 91 f6 (a) (1.2).] 1. Robert D. Yocum Lineal 514 N. Earl Street one-fourth of residue Shippensburg, PA 17257 2. Bonnie K. Boyles Lineal 29 Woodbriar Drive one-fourth of residue Chambersburg, PA 17202 3. Karen L. Cameron Lineal 709 Brenton Street one-fourth of residue Shippensburg, PA 17257 4. Charles R. Yocum, Jr. Lineal 225 OverField Drive one-fourth of residue Carlisle, PA 17015 ENTER DOLLARAMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II, NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OFPART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S If more space is needed, use additional sheets of paper of the same size. JRZ:cb - November 23, 1993 LAST WILL AND TESTAMENT I, Rose A. Yocum, of 106 East Burd Str~=_et, Shippensburg, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore made. FIRST I direct that all my just debts and funeral expenses, including all expenses of my last illness, shall be paid from my estate as soon as practicable after my decease as a part of the expense of the administration of my estate. SECOND I give, devise and bequeath the residue of my estate of every nature and wherever situate to my husband, Charles R. Yocum, providing he shall survive me by thirty days. TriIRD Should my husband predecease me or die on or before the thirtieth day following my death I give, devise and bequeath the residue of my estate of every nature and wherever situate to„my _~ mo ~ ~ - o 'TESS C ; j -- U'] C ~ 3s. C:,~ ~=? ~Q Page 1 ~~~ ~ ' ;_" ---~ a ,. D cn cn O -~ children, namely Robert D. Yocum, Bonnie K. Boyles, Karen L. Cameron, and Charles R. Yocum, Jr., in equal shares, provided that the share of any child who predeceases me or difss 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 children. FOURTH In the event that anyone entitled to a eohare of my estate should be under the age of eighteen years at the time for distribution to said beneficiary, Z constitute wind appoint Dauphin Deposit Bank and Trust Company, Shippensburg, Pennsylvania, C~+ guardian of any property which passes either under this will or v otherwise to said minor. Said guardian shall in the guardian's sole discretion and without order of court, use principal as well as income from time to time as may appear to be necessary for the minor's welfare, comfort, medical care, recreation, support and education, without responsibility to the minor or to any person taking care of the minor; and the remaining ba:Lance in the hands of said guardian shall be distributed to said minor when the minor attains the age of eighteen years. If such minor dies prior to attaining the age of eighteen years, said guardian is authorized in the guardian's discretion to pay part or all of the minor's funeral expenses and the remaining balance in the hands of said Page 2 guardian shall be distributed to the minor's personal representative. In the event the funds held by the guardian for any minor become in the opinion of the guardian too small for proper and efficient administration, the guardian, in the guardian's sole discretion, may deposit such ]Funds in a savings account in the name bf the minor. FIFTH Any fiduciary under this will shall have tkie following powers in addition to those vested in them by law and by other provisions of my will applicable to all property whether px-incipal 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 leases, for such prices and upon such germs or conditions as they deem proper. Page 3 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 ~>artly in each. G. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. SIXTH 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. ( ~~ " SEVENTH v I appoint my husband, Charles R. Yocum, as executor of this my will. Should my husband predecease me, fail to qualify or cease to act, I appoint my children, Robert D. Yocum, Bonnie K. Boyles, Karen L. Cameron, and Charles R. Yocum, Jr., as co-executors of this my will. EIGHTH No bond shall be required of any fiduciary hereunder in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this Page 4 my last will and testament, consisting of six typewritten pages, the first four of which bear my signature in the margin for the purpose of identification this _~ day of ,C Lti/L.(.tlf , 19~ . ~G~GGl~z~ (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. esiding at i !~/ ~f~KwC.~~'~lcss2i/GtA~~,~ r ~~Qt~n M ,~~1ac.(e~_residing at ~(o(o LUhi~r-n¢~_~ Rd.,SF]Cv'~ P~4. We, Rose A. Yocum, J OED R. ZUt~iNGtr2 and ~AtUN M. S-f~yE~ , the 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 that she had signed willingly (or directed another to sign for her), 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 testatrix signed the will as witnesses and to the best of their knowledge, Page 5 the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue inf°luence. estatrix witness, r ~~~ rr . ~ witness Subscribed, sworn to and acknowledged before me by the above-named testatrix and subscribed and sworn to before me by the above-named witnesses this day of 19 %~ Nota Public ~CTA-tlAi bfAL gas A. srauEa+~. Notary Puai~ ~PPaeaburp Bono. Gemberlarld Co., PA ~f' ~missioo Expires Naroh a 1987 Page 6 Pae 1oF 14 SUMMARY OF SALIENT F°EATURES subieotAdmeaa 1DS E bum st Legal Oescdp6on Deetl Book Vol. W20 page 332 City Shippensburg County Cumberland 52te PA Zip Code 17257 Census Tract 0132.00 Map fleference 25420 Sale Pdce $ Date of Sale CarrowerfClient Estate of Rose Ann Yocum Clielrt Zullinger-Davis Sire (Square Feet) 1,353 Pdce per Square FaM $ Location Average Age 92 Condition Fair-Avg Total Hacros 6 Bedrooms 3 SaNs 1 Appraiser Tm Ausherman DaR Ol Appraised Value 09!20!2012 ~ ' Opinion of Value $54,500 Farm SS02 -'WinTOTAL"appraisal software by a la made, inc. -1-$00-ALAMODE Ausherman Bras. Real Estate Inc. Pa a#2 of 14 APPRAISAL AND REPORT IDENTIFICATION This Appraisal Report Is and of Ne following bees: ^Selr Cardatned (A written report prepazed urMer Standards Rufe 2-2(a),pursuam to the Scope of WoM, as disclosed elsewhere lnthis report.) ®SUmmary (A wdtlen report prepared underSmntlards Rule 2-2(b),pursuant to the Scope of Work, as disclosed elsewhere In Nis report.) ^ ResMcted Usa iA written report prepared under Standards Rule 2-2(c) ,pursuant to the Scope of Work, as disclosed elsewhere In this report, restricted m the stated intended use by the specaled clientor intended user.) Comments on Standards Rule 2-3 I certlly mat, [o the best al my pwwletlge and belief. -the statements of fact congined m this report are true and correct. -me repoihd analyses, opinions, and conclusions are limped Dory by the reported assumptions and Iimaing contlNons and are my personal, impaNal, and unbiased professional analyses, opwimts, anti cancwswns. - I have m forme specthed) present or prospective imeresl in the prgperty mat is the subject of this report and no (or the specdied) Personal interest with mspect to the paNes involved. - I have nc bias wim respect Io me properly mat is the subject of mis report or w me paNes Involved wmi mis assignment. - my engagemem in mis assignmem was rwt cgntingem uDOn developing or repoNnA Pretlnermined resdis. -my compensation for campletlng mis assignment is not corNngent upon me development Pr reporting of a prednerminetl value or directlon in value matfavors me cause N me client, me amount of me value opinion, me attainmem of a sOpulared resod, or me occurrence of a suhsequem evem direNy related to me Intended use of mis appraisal. - my analyses, opinions, and conclusions were developed, and mis report has been Diepned, w conimmiry wim me Uniform Standards of Prafesslenal Appmisd Precdce. - I have (or have no[) made a personal inspection of me property N# is me sublem of mis report. (g mom man one person signs mis cenaicatlon, me ceNflca0on must ckady specAy which individuals did and vddch indivduas did rrot make a personal inspectlon ai me appmaed poperty.) - no one pmNded signAicam real praPerry appreisal assistance to me person signing Nis ceNiicagon. (d mere are exceptions, me name of each individual providing signrflcan[ real Propeiry apPmisal assishance must he stated.) Comments on Appraisal and Report Identification Note any USPAP related Issues requldnp disclosure and any state mandated requirements: APPRAISER: ~ Signawre. Name: Tim Au an Date Signed: 09/20/2012 State CeNficatlon #: GA000149L or Slate License #: State: PA Expirahon Oa[e of CertAicatlon or License: 06!30/2013 Effective Dale d Appaisal'. SUPERYISURY APPRAISER (Doty H required): Signawre~. Name Date Signed: Spate Certgicdion #: or State License #: Sate: F~oadon Dale at Certliicatlon or License: Supervisory Appraisn wspecdon of Subject Pmperry: ^ Did No[ ^ E#enar-only tram street ^ Irrtedor and Ededor Form IDO6 -'WinTOTAL" appraisal sonware by a la made, inc. -1-800-ALAMODE Aushertnan Bras. Real Estate Inc. I Paae #3 of 14 RESIDENTIAL APPRAISAL SUMMARY REPrJRT File NO.: Pro a Atldmss: 106 E Bub St Ci :Shi ensbu State: PA Zi Cade: 17257 CwM : Cumberland Lepal Descdp5on: Deed Book Vol. VV20 ac 332 Assessor's Pazcel #: 33342415059 Taz Year: 2012 R.E. Taxes: $ 2451 S ecial Assessmems'. $ None 8oaawer d a licahle : Estate of Rose Ann Vocum Cunem Owner of q¢coro'. Estate of Rose Ann Yocum Occu ant: Owner Tenam Vacard ManNacmretl Housin Plo'eciT e: PUD Contlominlum Coo lerative Omer describe HOA:$ er ear er month ' Marke[Area Name: Shi ensbu Ma Refer=.nce: 25420 Census Tract: 0732.00 The u ose of mis a rWSal Is N deveio an p inion N: Markel Value as defined , ar omer e M value descdbe Thism art reflects dw fotlowirv value IXnm CUrrem see commen6: Curtem the krs cgon Dale is Vie Emecave Dace) ^ Retrospective ^ Prospective A machos tlevelo ed far rots a misal: Sales Com arson A roach Cast roach ^ mcame A mach See Reconcilia0on Comments and Sco a of Work Pm a Ri hlsA reised: lee Sim le Leasehold Leased Fee Omer describe Intended Use: The intended use is to establish market value for the estate of Rose P,nn Vocum N ' r4 . intended User 5 h' name or e : Rose Ann Yocum Client: Zullin er-Davis Atldress: 14 Nort h Main St Chambersb u PA 17207 raise[ Tim Aushertnan Address: 229 N 2 nd Stnaet Chambersb ur PA 172D1 '~ Location: Urhan Suburban Ruml Predominant Buitt up', ~ Over 75% ^ 25-75% ^ Under 25% Oco°penoY One-UnU Housing PflICE AGE Present Land Use Change in Lend Use One-Unh 70 % ®NatLlkely Gmwm rote: ^ Rapitl ®Stahle ^ Slaw ®Owner g5 $(OIXIJ ryrs) 2-4 Untt 20 % ^ Likely' ^ In Process' 4 Property values: ^ Increasing ®Skble ^ Declining ^ Tenant 5 50 Low 10 Mu10-Unit 7G % "TO: Oemandlsupply. ^ Shortage ^ In Balurce ®Over Supply ~ Vacarn (0-5%) 150 H h 100 Camm'I % ' Markehn h'me: Under3 Mos. ®3-6 Mos. Over6 Mos. Vacam >5% 70 Fred 80 omer % Market Ala BOUntlades, Descrgldon, antl Market Condlgons Qrlcluding supportfor me abovechamctedstrcs and trends): Bounded by Queen St to the east. Route 11 to the south Shiocensburo University to the north and Roxbury Rd to the west. Subject orooeM is located within the east end of the boro of Shiooensburo. Area is a mix of orimaHly sinole.duPlexs and mulfi family homes. Overall market conditions continue to be slow within the area w'th somewhat of an oversupply of homes available for sale. Dimensions: 32.5x64.5 She Area: 2 096 S .Ft. Zoning Classifmaffon. residential Descdpdan: Residential Zonin Com lance: L al Le al noncordoFnin mnmmheretl Ills al ^ No zonin Are CCBRs icahle? Yes No Unknown Have m¢ tlocumenis been reviewed? ^ Yes No Ground Rem a ~cahle $ / Highest & Best Use as improved: Pmsem use, or ^ Omer use (explain) AcNffi UU as at Edectlve Offie'. Residential use Use as optimised in mis rspoN Residential Use Summary of Highest 8 Best Use: Highest and best use oresentlv is a single family home. UUIIUee Public Other ProvitlerNescdpdon OlFaite lmprovemenb Type Public Pdvate Topography Level ' Electricity (?," ^ Street Asphalt ® ^ Size ical Gas ~ ^ CuN/Gutter concrete _ ® ^ Shape rector ular : Water ~ ^ Sidewalk concrete _ ® ^ Drainage ode oats ' SanRary Sewer ® ^ Street Lights street _ ® ^ View Avers e Storm Sewer Alle None Diner site elemems: ®Insitle Lot ^ COmer La[ ^ Gul tle Sat ^ Under mood l1dlNes [] Other describe FEMA S ec'I Flood Hazard Area Yes No FEMA Flood Zone X FEMA Ma d' 42041 C0342E FEMA Ma Date 03/16!2003 Sae Commons'. Site's level and is Fenced there is no off street oarkinn General daaiptlan Extabr Oeactlphan Foundellon Basamem Nane tketlry Fha # of uhlls 2 ^ ACG.Unp Foundation Stone/av Blab none Area Sq. Ft. 676 Type Fha #of Stories 2 EAedor Walls Asb sid/av Crawl Spac¢none %Rnished Fuel oil Type ~ Oet. ^ Aa. ^ Root SUdace AsohalUaw Basemem full Ceiling bists Design ($ryle) Colonial ®Ensdng ^ Proposetl ^ UndCons. Gutters 8 Dwnsp6, aluMa Window Type Double Hun av Sump Pump ^ Dampness ^ Walls Stone F1Wr concrete Gaoling nor Central Acmn Age (Yrs.) 92 StornUScnens es Settlement none obs Onside Entry no Omer Emecdve A e rs. 30 Iniestadon None obs g Interior Gesaip9an ApplNncea Aale ^Nane AmenMea Car Storage None Floors C t vin ine/av flefrigemtor ~' Stairs ® Freplace(s) # None Woodstove(s) # Garage # of cars ( 2 Tot) Walls taster arrebav Range/Oven ~ Omp Stair ^ Patn none Attach. 2 TdmAinish wood/av Disposal ^ Scuttle ^ Deck None Oehch. Bain Floor vin Uav Dishwasher ^ Doorway ^ Pomh Porch _ 814m Bath Waznscoi Fibe laslav FanfHOOd ^ Floor ® Fence Fenced _ Carport ~' Doors wocd/av Microwave ^ Healetl ^ Pool None Driveway ~ WasherN m RMshetl __ Surface AS halt t 7 Finished area above ratle canWns: 6 Rooms 3 Badmoms 7 Baths 1353Suare Feet ai Gross Livin Area Above Grade Additional feaWres: Front porch fenced rear yard enWosed rear ooroh balcony K Describe me cantlNOn of me property Qncluding physical, tuncdonal and egemal ohsclescenceJ: Overall conditon is average interior is tlated.The exter'or wood ' trim is in need of oa'ntino mRESIDENTIAL Gapynah10200]byaNniotle,InaThiaformmaybemgoEVaMwmormWriaioulwritlanpemisslan,Mweaer,abmcAe,vc.mu4beadmoMetl¢~andttMaee. Farm GPRES2-'W1nTOTAL" appraisal sntware by a la mode, Inc -1-800-ALAMODE 3/2007 jpa e 4 of 12 RES1nENT1AL APPRAISAL SUMMARY REPORT Flln Nn: y} ~ Myresearch did did noueveal any pdorsales or Vansfers of thesubject propedyfor the three years prior to the etfechvedate of this appraisal. Data Sources'. Cumberland Co Courthouse O 1st Prior Sub'ect Sale/Cransfer Analysis of salepranster history andlor any current agn:ement of sale/listlng : Th ubiecto o rtv ha tsold ~n the m" Date: 6/11[2010 oast fnree nears. - Price: 1 ~ w . Source s:Courthouse Z 2nd Prior Suh ect Sale(Fmnster ., , Date: Price: Sources '^;", ; SALES COMPARISON APPROACH TO VAL UE Ud evelo The SalesC oriso n roach was not level dtor this sisal. FEATUflE SUBJECT COMPARABLE SALE# 1 COMPARABLE SALE#2 COMPARABLE SALE#3 tl +: Address 10fi E Burd St Shl ensbur PA 17257 105 N Penn St Shi ensbu PA 17257 30 S Washington St Shi aensbur PA 17257 t23 N Penn St Shi nsbur PA 17257 s ru i Prodmi to Sub'ect y Sale Price Sale Price GIA $ $ "?. ~ /s .tt. 0.03 miles NW '~ ctr _ `"~':~.. $ $ 36.49 /s .tt 45 000 . 0.28 miles E ~ ' aw" '. S 58 D00 S 36.62 /s .ft. ~'~suBA .'~ ~, s 0.07 miles NW ~ d >":" 5 88 000 $ 43. S le .ft ~ •5,, ~ ~ ~" I a 3 ;i r~Data Sources Vedlicatlan Sources VAWE ADJU$TMENB ~4 Sales a Rnancplg F Concessions Ins coon Courthouse DESCRIPTION N1A N/A MRIS#CB7779117 Courthouse DESCRIPTION +- Gash 35 DOm No concess Ad'ust. MRI:i#CB7804955 Courthouse CESCRIPTION Cash 90 DOM No concess - $Ad'ust. MRI51tCB7690500 Courthouse OESCRIPRON +- $Adust Conv 140 DOM No wncess `. ~Oate of SaleRme 05/07/2012 07124!2012 Otl3172012 " ~ Ri hts A misetl Fee Sim le Pee Sim le Fee tiim le Fee Sim le " ~ Lacatlon Avers a Averae Averae Avera e u Sfle 2 096 5 .Fl. 3920 5 fl 2178 5 N 4792 -2 5 0 View Averae Averae Averae Avera e . Oesi n $ le Colonial Colonial Colonial Colonial pool' of Constructlon Asb sid/av Asb sid/av Alumn/av -3 000 Frame/av A a 92 92 100+- 100+- ~:~: ,CondOicn Fair-AV Fair +7500 Fair-Av Averae -5000 ~: ~ Ahvve Gratle Tahl Brims BANS Total Brims B9hs Tam! BdrYS Baths into! Btlrms Baths ' :'. Room C0lhlf 6 3 1 6 3 1.1 -1500 6 3 1 fi 3 1 '.' ', Gross Livin Area 1 378 s .ft. 1 268 s .tt. +1 650 1 504 5 d. -3 090 1 512 s .h. -2 010 '~Basemem&Rnished Roams Below Gmde Functional UOli Basement N/a Averae Basement N/a Avera a easement N/a Avenr a Basement N/5 Avera e heatln Collin Fha/none Fha/none Fha/ec -3000 Fha/none r Ener Efficient Items Sw Sw Sw Sw 4 Gam e(Ca art Norte None None 2car -5000 PorchRatloNeck Kitchen Fire laces Enc Porch balcon Std Kitcnen None Porch Sttl Kitchen None +5 000 Porch Std Kitchen None +5 000 Porches Sid Kitchen None +3 000 p Omer None None None Nane N C Q ~ NM Ad-ustmenf oral , r <; ;,; + $ 12650 r+ $ -4090 + $ -11510 / Adjusted Sale Price 7 of Com ambles Vq ~~tMV~t~"~Gah!«~,5 v .0 - JX =.'~i ~l~;tl. •`G 56 .. $ 57850 ~I~e~~7pL,J,m ';«Rr0.a 4. ,A $ 53910 Ne[~t~L~i,4% ~Gross~su ~'26~'. $ 54490 a: Summary of Sales Canparisan Approach Overall market conditions have been slow wtlihin the neiohborhood It is common Por sellers to assist m boners with closing costs. The owners currently have the subieQ orooertv listed for sale for $88 500 which is ovemnced for todavs current ~' market conditons as evidenced by lne comparable sales. X T', k ~. „i 5't. n TF ~ 't Indicated Value $aN:B DOm 8d800 A Y08Ch $ 54 500 IImRESIDENTIAL CapydpM®2o076yala mohe,Inc.lNS lorm meY he rgirotluceE Unmoetlbl wmiwr xaNen ladmissbn, howevw,aNmohe, inc. muslbe aeknowlWgetl mtl aMlteh. Fom16PRES2 -'WfnTOTAL` appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 ~Pase #-5 ofd RESIDENTIAL APPRAISAL SUMMARY REPORT FIk Na: COSTAPPROACH TO VALUE iFdevelo ed The Gost Approach was not developed for tllis appraisal. Provide ode ate intolmadcn to re lication of me fogowin cosl0 roes and calculatons. ++~~SaDportfor the opinion of sitevalue(summary of comparable land sales or Omer methods foressmating she value): 7h 1 pproach' of appl'cabl for this D P rty due tp lh oe and condition of the improvements. l ,` ESTIMATFA REPRODUCTION Oft REPLACEMENT COST NEW OPINION OF SITEVALUE ._ __...,....__ _ .._.__$ _' Source of cost daU: DWELLIPIG 5 .Ft. $ __._ _$ p. Oualit ratio }ran cost service Effective date of cast data: S.FI.Q$ ._$ tleprecladon, eta): Comments on Cast Approach (gross living area calculations S .Ft. ~ $ _$ , a 5 .Ft. $ .. _$ _ N S.Ft-®S -=$ _$ ~ Gar ' r Ft. $ ... _$ 1~~ Total Estmak of Cost-New -- _$ ~.: Less Ph ical FunLdonal Exkmal Oe reciatlon =$ _ ,:~ Oe rsclakd DOat of lm rovemenk __-__. _$ "AS-IS'VakeN Sde emerhs __....._....__-___........ _$ _$ M,' -$ Estlmaktl flemaini Economic LSe hre aired: Years INDILATEbVALUE BY COS7APPROACH ...._. __..........__ =S sINCOME APPROACH TO VALUE Odevelo d The Income roach was not tlevel etl far mica sisal. Estimated MwMl Markel Rerd$ NIA X Gross pent Mulh tier N/A =S Intllamad Values IneomeA roach Summary of Income Approach (including support far market rent and GRM): a a w f 0 z _ PROJECT INFORMASION FOR PUDa II fork The Su ~ k NaPknnetl Und lleveto ment. w Le al Name of Pro act Oescrihe common elements and reaeadonal facilhies: o n ,4 d' ;' Indicated Value by: Sake CompedwnAppreachS 54500 Coat (If 5 NIA fncomeA oxh ('rf devebped)S Flnal Reconciliation Emph s's w placed the sal comps' n apD ch to v I = wh~ch's best reflect ve of market value Cast approach pp ch s t d eloped d e t ore of th bled p perty d mo t pf d ep ~ fo that has taken Dla 1 come po oath as developed and orov'des additional support for the indication of value illustrated in th sale L pert apDro h 2 O This appraisal is made ® "as is", ^ subject tp completion per plans and specgicatlons on the basis of a Hypothetical Condition that me improvements have keen ~ completed, ^ subject k the fallowing repairs ar aherayons an the basis of a Hypmhetical Condition mat the repairs or alkmdans have been campkred, ^ subject N i. me following required inspection based on me Exlraortlinary Assumption mat me copdNon ar tlefiriency does not require aheradon or repair: O U W K e?,^ This re ort is also sub act to amer H egcal DpndNOna anNa Extraordina Assam dons as s ecified in me attached addenda. ;~ Based on the degree of inapecdan of Uie subject property, as indlceled below, defined Scope at Work, SUtemenf of Aesumpfiona and LhniSng CondlBons, and Appreiur'a CerlificeNons, my (our) Opinion of the Market Value (or other apedfled value type), as dented herein, of the real property that la the subject of this report is: S 54,500 as of: 09/20/2012 ,which Ia the eXective date of this appraisal. If Indicated shave, this Opinlan of Value k subject b Hypothetical l:eaWHioM mW(or ExtraxdMary Aseump0ons inclpded in thla report See attached addenda. pages, Including exhibik which are considered an imegml part of me report. This appraisal report may not be F A we and camDlete copy of mis report contains _ m properly understood wshom reference to me informahon conkine0 k me complete report. ~ Attached Fzhibik: ^Scope of Work ~'Llmiting CondJCeNiicadons ^Nanadve Addendum ^Phaegraph Addenda ^Ske[ch Addendum a ^ Map Atltlentla ^ AddNOnal Sales ^ Cos[Addentlum ^ Flood Addendum ^ Manuf. House Addendum 6 ^ H smeacal ContlNOns ^ Extraordina Assam 'ons ^ ^ ;y Cliem Conkct ~ _ COent Name'. Zullinger-Dav ~{ E-Mail: Address: 14 Nprth Main St Chambarsbur PA 17201 ' -APPRAISER SUPERVISORY APPRAISER (H required) or CO-APPRAISER (N applicable) W a! / er N QA i Ti h A Supervisory or praiser Name: Co-A ame. ppre s us epnan m ~ p ~ Company: Ausherman Bros. R te c Company: Vl Phone: 717 64-6715x202 Fax: (7171264973 Phone'. _ Fax'. i'.` E-Mail: t' op Caloa et E-Mail `~i;: Date of Report (SignaNre)'. 0912 012 01 2 _ Dale of Repnd (Signature)'. _ ." License or Cert'rficadsn#: GA000149L State: PA License or CerOfcadon#: State: Designation: Oesignaam. Expiation Date of License ar CeNficatien: 06/30/2013 Expiration Dade of License or CeNficason: Inspection of Sublect. ®Intenor & Exlenar ^ Exlenar Only ^ Nane Inspechon a' Subject ^ Interior 8 Exkdar ^ Exterior Only ^ Nane Date oFl~ecOan: 09/20/2012 oak of Iris ncdan: mRESIDENTIAL Copni9laa ZlXn bye 6moJe,im.Ilesla,m may be repmbaeed urmrdaietl xiNad aiiam peimia&on hox2ver,ahmaee,lro muA be acmoxteagea ono cmortsa. Fenn GPRES2 - "WInTOTAL' appaisal satlwaze by a la mctle, h1c. -1-800-ALAMODE 312007 Pa a #6 of 12 STATEMENT OF ASSUMPTIONS & Lld1RING CONORIONS -The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the fide is good and marketable and, therefore, will not rentlerany apini~ons about the title. The property is appraised on the basis of tt being under responsible ownership. -The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements, and any such sketch is included only to assist the reader of the report in visuakzing the propety and understanding the appraiser's determination of Its size. Unless otherwise indicated, a Land Survey was not performed. - tt so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Managemerd Agency {or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express Or implied, regarding this determinaiicn. -The appraiser will not give testimony or appear In court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. - If the cast approach is included in this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and best use, and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conlunction with any other appraisal and are Invalid'rf they are so used. Unless otherwise specificalty indicated, the cost approach value is not an insurance value, and should not be used as such. -The appraiser has noted in the appraisal report any adverse conditions (including, but not limited fo, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.} observed during the inspection of the subject property, ar [hat he or she hecame aware of during the normal research involved in performing the appraisal. Unless otherwise slated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditons of the property, or adverse environmental conditions (incWding, but not limited to, the presence of hazardous wastes, toxic substances, etc.) that would make the property mare or less valuable, and has assumed that there are ne such conditions and makes no guarantees m warranties, express or implied, regarding the condition of the properly. The appraiser will not be responsible far any such conditions that do exist odor any engineering or tesiing that might be required ba discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. -The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to 6e reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such Reins that were famished by other parties. -The appraiser will not disclose the contents of the appraisal report except as provi(letl for in the Uniform Standards of Professional Appraisal Practice, and any applicable federal, state or local laws. - If this appraisal is indicated as sublect to satisfactory completion, repairs, ar atteratiens, the appraiser has based his or her appraisal report and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. - An appraiser's client is the party (or parties) who engage an appraiser in a specific assignment. Any other party acquiring this report from the client does not become a party to the appraiser-client relationship. Any persons receiving this appraisal report hecause of disclosure requirements . applicable to the appraiser's client tlo not became Intended users ofi this report unless spec'rficalty identified by the client at the time of the assignment. -The appraisers written consent and approval must he obtained hefore tlris appraisal report can be conveyed by anyone to the public, through '. atlvertlsing, public relations, news, sales, Or by means of anY other media, or by its inclusion in a private or public database. - An appraisal of real property is not a'home inspection' and should not be consttue~tl as such. As part of the valuation DrOCass, the appraiser ~~ performs anon=invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent. The presence j of such conditions or defects could adversely affect the appraiser's opinion of value. Clients with concerns about such potential negative factors are encouraged to engage the appropriate type of expert to investigate. RESIDENTIAL ~~~~w,~.,.mom,,,.,~~„u,,,,~„a,.~w~~,~u,,,,,~,,,~.,~,W,.,,,~,~r,,,,,.,,~.,,~.wa.,w„w~„w,,,~.,~,~Nw.,NV~~d~~,~w,~~. Farm GPHEG2AG LT- "NnTOTAL"appraisal software ey a la mo0e, inc. -1-800-ALAMODE 312007 Paae #7 of 12 of Work DEFINITION OF MARKET VALUE *: Market value means 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 prudenfiy and knowledgeaby, and assuming the price is not affected by undue stimulus. Implicit in this defintiien is the consummation of a sale as of a specifed date and the passing of ffile from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised and acting in what they consider their own 6es1 interests; 3. A reasonable dme 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. * This defindion is from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989 hetween July 5, 1990, and August 24, 1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), and the Office of Comptroller of the Currency (OCG). This definiGOn is also reference[I in regulations jointly published by the OCC, OTS, FRS, and FOIC on June 7, 1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27.1994. The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that Is required to produce cretlihk assignment results, given the nature of the appraisal problem, the specific requirements of the Intended user(s) and the intended use of the appraisal report. Reliance upon this report, regardless of how acquired, by any pargl or for any use, otherthan those specified in this report by the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the content of the Scope of Wark, Effective Date, the Date of peport, the Intended User(s), the Intended Use, the stated Assumptions and LlmPong Conditons, eny Hypothetlcal Conditons and/or Extaordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and related parties assume no obligafion, liability, or acauntabilily, and will not be responsible for any unautMlrized use of this report or Its conclusions. Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): mRESIDENTiAL Capyrlah1e 200l hyele mode, Inc This imn may De mwotlucM Unmtl,~eO xaNaN wilem pamiman, mwarer, ala mode,Inc. must Ee acFnowktlgetl one cretlaetl. Fprtn GPFE52AD_LT-"winTOTAL"appraisal spitwam hyala mode,inc.-1-8m0-ALAMOmE 3~2om7 Pa e 8 of 12 cie u„ Pm a .Address. 106 E Burd St Ca : Shi ensbur State: PA Zi Code: 17257 ' ': CNenf. Zuffin er-Davis Address: 14 North Main Sl Chambersbur PA 17201 A miser Tim Ausherman Address: 229 N 2nd Sheet Chambersbu PA 17201 '. APPRAISER'S CERTIFICATION `: Icertifythat, to the best of mylmowledge and belieY. ± -The statements of fact contained in this report are true and correct. z -The credlhility of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limttetl only by ;'.,' the repodetl assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. , ective interest in the properly that is the subject of this report and no personal interest with respect to the paNes ros esent or I h ?!~ p ave nD pr p , - :'#' involved. - I have no bias with respect to the Droperty that is the subject of this report or to the parties involved with this assignment - My engagement in this asslgnmeni was not contingent upon developing or reporting pmdeterminetl results. - My compensation for com0leting this assignment is not contngent upon the development or reporting Of a predetermined value or direciien `a` ~ in value Natiavors the cause of the client, the amourd of Ne value opinion, the attainment of a silpulated result, or the occurrence of a subsequent {: _ ` event directly related to the intended use of this appraisal. ' rfwm Standards of - My analyses, opinions, and conclusions were developed, and Nis report has heed prepared, in conformity with the Un s vy, Professional Appraisal Practice that were in effect at the time this report was prepared. f either partially or completely, my analysis and/or the opinion of value in the appraisal report on Ne race, color, religion, - I did not base , '~, sex, handicap, iamillal status, or national origin of either the prospective owners or occupants of the subject pmpeAy, or of the present ,;` `. owners or occupants of the properties in Ne vicinity of the sublect propedy. Unless otherwise indicated, I have made a personal inspecfion of ihs property that. is the sublect of this repod. ' rfication. -Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing Nis cert Additional CeNficalions: e F t i± P rS ; i 4: "' Client DDmact: CIieM Name: Zullineer-Da ~,:„ E-Mail'. Address'. 14 North Main St Chambersbu PA 17201 APPRAISER SUPERINSORYAPPRAISER (if required) or CO-APPRAISER (If appttcable) °r w z SuDervisonr or Appraiser Name: Tim Ausherman Co-Appraiser Name: ¢ R c '-- Company: Ausherman Bros Company: ~ . Phone: 717 264-6715x202 ax: S717I 264-4973 Phone: __ Fax: m E-0lait C aopr@o et E-Mail: '~= Date flepod Signed: 0920/2012 Date fleport Signed: License g[Cerdticatton#: GA0001491 State: PA Llcensea Ced'AlcaLOn#: State: ,_- ~ Desgnation: Designatbn: ` ; Expimaon Dale of License or Certfieaaon: 06/30/2013 ENliratlon [late N License or CeNfication: ~; ' Inspectlon b Subject: ~~ Intedar 8 E#erior ^ E#edor Only ^ Nane Inspec0on of sublect: ^ Intedar 8 E#edar ~ Exterior Only ^ Nane ;~'„r Oate of ins ecaen: 09/202012 Date at ins section: mRESIDENTIAL CogngN®2ggigaMrtwde,incTh151rrmmwlwrep~oAUCNUnrnoa~fiMwiPmutwrmnpwmisaian,Mwerer,alamoee,hemuatbeadvmwl¢egeeandcmalm. Form GPFE52AD LT-'WinTOTAL' appraisal software by a la mode, inc. -1-809-ALAMODE 3@007 SubJect Photo Page BortowedCliem Estate of Rose Ann Yocum Propero Atltlress 188 E Bub St CiN Shiooensbum County Cumberland tale PA i Cade 17257 Cllem Zullineer-Davis SubJect Front 105 E Bub St Sales Poca Gross Building Area Age 82 SubJect Rear SubJect Street Form PICSx5.SC-°WInTOTAt• apprelsal software oy a la mode, Inc. -1-800.AlAMODE Photograph Addendnm BarravngCllem Estate of Rose Ann Yocum PfepERy Adtlmss 106 E Burd SY City Shipoenshuro Courts Cumhedand State PA ZI Code 17257 Client Zullinaer-Davis Peeling Paint Peeling paint Form GPICPIX-'IMnTOTAL' appraisal saltware by a la mode, Port. -1-BOUALAMOOE Comparable Photo Page BonormdCliaro Estate of Ftose Ann Yocum Property Adtlress 105 E Bub Sl City Shiooensbum County Cumberland SMate PA D Code 17257 ~Clierd 2ullinaer-Davis Comparable 1 105 N Penn St Sales Price 45,000 Gmss Building Area Age 92 Comparable 2 30 S Washington St Sales Pdce 58,000 Gross Builtling Area Age 100~- Comparable 3 123 N Penn St Sales Pdce 6Q000 Gross BulMing Area Age 100.- Form PIC3xS.CG-'WNTOTAL' apprelsal safMare by a b made, Inc. -1-800.ALAMOOE Pa a#13 Building Sketch Borrower/CIIerA Estate of pose Ann Yocum ProDetly Address 106 E Bum S[ City Shiocensburo Courts Cumbenantl Srale PA Zi Code 17257 ~CIIeM Zulunoer-Davis 12' 13' 1¢' - tloeM Po f` - aalwnl' gWen 2f'. Dining ROOM MOOT BaN 'O e~room Family IJNn9 Roam BMmom rn 9' N 9' 1J' 1T aw.bMnµf~^ Form SKT.SIdSkI - "NIRTOTAL" appraisal software by a le. made, inc. -1800-pLAMODE Building Sketeh Pa a #14 BpnawerlClleM Es[a[e of Bose Ann Yocum Property Address 106 E Burd St City Shippenshurp CoulM Cumbenand State PA D Cade 17257 CkNd Zullinaer-Davis AREA CALCULATIONS SUMMARY potle Macrlplm NatSb Net Table GWI Pirxt Floor ]22.0 722.0 Ga.a2 9acond Ploor 631.0 631.0 P/P PomA a4.0 Porch 1]5.0 259.0 Net LIVABLE Area (rounded) First Floor GLA1 5.0 z 1].0 - BS.0 ].0 x 13.0 - 91.0 21.0 x 26.0 - 546.0 Area total (rounded) = 722 Porch P/P ].o x 1z.o - e4.o Area total (rounded) = 84 &acond Flaar GLA2 5.0 : 1].0 - 95.0 21.0 : 26.0 - 546.0 Area total (rounded) = 631 W9rch P/P ].0 z 25.0 - 1]5.0 Area total (roundt9d) = 175 1353 LIVING ARFJk BREAIO7OWN er aeka0 vzr SubWh Piret Placer 5.0 x 17.0 85.0 i.0 z 13.0 91.0 21.0 x 26.0 546.0 9acoM Plaor 5.0 z 1].0 95.0 21.0 z 26.0 546.0 1353 5ltems (rounded) Fonn SKT.BIdSkI -'WnTOTAL" appraisal sofhvare a/ a la made, Inc. -1800-ALAMODE Location Map BanoWer Ilem Estate of Rose Ann Vocum Pro a Address 106 E Bub St C' Shi nsbu Chu Cumberland Sigh PA Zi Catle 17 57 Cliem Zullincer Da ' R cc'fi¢O` OdGq~; ye O I. in ~'hke yo<k:Dr m - 4 O` Z ~ R~ `SOC P2 4 oy 2 4 ~ ~ 4 P ~ ~P Pf ~pcD~ .m 4~ '. ~ypP. 696... p ~FO~c VF~SI 'C ~, q lei 9~ P ~„~>m n s a t m e q R 3 P ~qv ~"P,¢ Mp4PP' y ~~a Sr 'rhP 4 g~ ape °ja~~ P~¢ ;~ c rp F~ tsa r`'~ 9: Fo E a c GPP 4. £ ~•,~ Vic;' ~¢ O f ~~ x ~ P~ y ~ ``,,,(;~r95~ ,~ 4,. ~n .Vv a Y Si'.. N I f N O<dor~¢St . E ~ P ~N i¢ qSt A~ s ~ ~~\\ q P 9 N .r _ 433 `Lrp~ f _ i. _...- } ¢C~l - ~ b96 ~ SM1ipPensbvrg lndui 03¢~ ~ ~' '~ f~ rv 0.d e s 696 ((}}Q~ 230 yds ~an~aias:~. aa. aw ~gnar ~=3u~.'asY3~ o~nnr:trt asm Form MAP.LOC -'WInTOTAL' appraisal sattware 6y a la made, Inc. -1-80PALAMOOE p s~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 August 11, 201 I Zullinger -Davis 14 North Main 6treet Suite 200 Chambersburg, PA 17201 Rie: Estate of Rose A Yoctun Social Securitv: 198-22-9004 Date of Death: Julv 2, 2011 Dear Sir or Madam: Per your inquiry ocl August 9, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Account tWumber Ownership (Names o, fl Opening Dafe Balarzce ovt Date of Death Accrued Interest Total Checking Account 982213202 Rose Anne Yocum Bonnie KBoyles (POA) 02/06A78 $3,705.51 .01 $3,705.52 For any additional infotmatian on the above accounts, tnduding ownership and any changes, dosures and/or rdmbursement of funds, please rsll the King Sued[ Office at #717.532-0132. We were unable to locaite any safe deposit box Por the above-mentioned decedent This letter does not indUde any aorounts in which the deceesed may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Tmsiee under a Written Agreement Sincerely, Tammy Spencer Adjustment Services r N r S O N O N r W Mw~ N O ily ¢U ~~~ N N ~~~~ c0 LL Y} a~'-w V~/ ~ 4 O rdl M{R 0 0 ~ r' ~- ~~~ ~ ~~ ~ s l.._J ! , _3a `- 1~~~ _ ,., c 'cc V N ~ /~ y- 0 O ~' N ~' r d H _ r 7 ~' Q ~ V H ~ a ~$°- • ~ yP7~ N ~ ~ m ~ ~ 7 N 3 ~ °' w W ~N N o'd o Q q of ~ m d y . r J v + a ~ i ~ d J [~