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HomeMy WebLinkAbout11-07-121505610143 REV-15 0 0 Ex {02-,,, OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 11 0 8 65 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 186 28 4621 08 04 2011 03 O1 1936 Decedent's Last Name Suffix Decedent's First Name MI NORRELL KATHARINE R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a 1. Original Return ~ 2. Supplemental Return 4. Limited Estate n 4a. Future Interest Compromise ~~,fe „r ae.,,~ ~.,,,. , ~ , ~ fl~~ 6 Decedent Died Testate ~ 7 Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) (~ 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit {Date of Death between 12-3191 and 1-1-95) 3. Remainder Return (Date of Death Prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Schedule 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FRANKLIN H SMYSER III (717) 2 4 5 2 8 0 6 First Line of Address 13 FOUR WHEEL DRIVE Second Line of Address City or Post Office CARLISLE State ZIP Code PA 17015 Correspondent's a-mail address: REGISTER~Af WILLS USE=;DNLY °~- r,.> ~' ~- 1'' : ~: Q- _ - C ~ ~ ~ ~~ ~ - ~~ 4-__~ ....... - _ _ _:_- T~FILED ~ rT~; D ~:.~ r-~ .f. °~~ -~a Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN TURE OF PERSON RESPONSIBLE FOR FILING RETURN DAT l~!~~~~ '%~ Franklin H. Sm ser III J) ~ ~~ Y // ADDRESS 13 Four Wheel Driven Carlisle, PA 17015 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS Side 1 1505610143 15056101,43 ~.~ C J 1,50561,0243 REV-1500 EX Decedent's Social Security Number Decedents Names Norrell, Katharine R. 18 6 2 8 4 621 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 12 , 4 3 9 . 5 3 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 2 3 , 5 0 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous lynn; Probate Property (Schedule G) ^ Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1 through 7) ........................................................ 8, 3 5 9 3 9. 5 3 9. Funeral Expenses and Administrative Costs (Schedule: H) .................................... 9. 12 , 517.4 9 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............................ 10. 5 , 615.3 0 11. Total Deductions (total Lines 9 and 10) ................................................................ 11. 18 , 132.7 9 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 17 , 8 0 6 . 7 4 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. 17 , 8 0 6 . 7 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0 0 0 (a)(1.2) X .00 . • 16. Amount of Line 14 taxable 17 8 0 6 . 7 4 16 8 01.3 0 , at lineal rate X .045 . 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 . at sibling rate X .12 . . 18. Amount of Line 14 taxable 0 0 0 18 0 0 0 . at collateral rate X .15 . . 19. TAX DUE ................................................................................................................ 19. 8 01.3 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A RE=FUND OF AN OVERPAYMENT. ^ Side 2 1505610243 150561,0243 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Norrell, Katharine R. STREET ADDRESS 11 Four Wheel Drive CITY Carlisle STATE PA ZIP 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 0.00 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2, Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) Total Credits (A + B) (2) (3) (4) (5) 801.30 0.00 12.29 813.59 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :............................................................................... ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... ^ 0 d. receive the promise for life of either payments, benefits or care? ............................................................ ^ ^x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ 4. Did decedent own an individual retirement account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+ (11-10) ~ SCHEDULE E ~, ~ ~ CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Norrell, Katharine R. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Antique ring- see attached appraisal from Mountz Jewelers 483.00 2 Contents of mobile home -see attached invoice to Alexander L. Smyser (actual sale 6,000.00 proceeds) 3 Diamond Ring -see attached appraisal from Mountz Jewelers 1,897.00 4 Members First FCU Checking Account #120227 -see attached letter from Members First FCU 1,612.87 dated September 27, 2012 5 Members First FCU Savings Account #120227 -see attached letter from Members First FCU 1,240.42 dated September 27, 2012 6 Refund from AARP 145.67 7 Refund from Adams Electric 47.15 8 Refund from Delaware Electric Company 13.42 9 Sale of mobile home -see attached invoice to Alexander L. Smyser (actual sale proceeds) 1,000.00 TOTAL (Also enter on Line 5, Recapitulation) I 12,439.53 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 11-10) Frank Smyser ive 13 Tour Wheel give Carlisle, PA 17013 X18 Phone: 717-38~-2918 204362 :immediate LK AR 1-059 $95.00 ppraisal -Katherine Norrell $95:00 ($95.OU} ..Sub Total: Shopping: Tax: idle Road • Camp Hill, PA 17011 • 7i7-763-1199 TataL• .nut Bottom Road • Carlisle, PA 17015 • 717-243-4936 payment: ~stown Road • Harrisburg, PA 17109 • 717-545-7508 Balance; '. ~- ~9~.00 ~o.oo $o.oo $95.00 t$9s.aa~ X0.00 ~-ppraisa ~t. Due Date - ,. _,. . _; ,. .. ~TabYe o~_~onterits B~grapheal Bac~grou.nd..and Qualification _ s Appra.iser's Name Amy S.~LZausch, C G:A;;G_G: " _ ~ . - _ , . Invoice No. 1001 Estate of Katherine Norrell INVOICE Customer Misc Name Alexander L Smyser Date 12/23/2011 Address 13 Four Wheel Drive Order No. City Carlisle State PA ZIP 17015 Rep Phone 448-6342 FOB qty Description Unit Price TOTAL 1 Contents of Mobile Home $ 6,000.00 $ 6,000.00 i Kitchen Furniture -Dining Room Table and Chairs Living Room Furniture -Couch and Chair i Appliances -Kitchen Stove/Refrigerator/Microwave Clothes Washer and Dryer One Single Bed i i I SubTotal $ 6,000.00 Shipping Payment Select One... i Tax Rate(s) Comments TOTAL $ 6,000.00 Name Expires F ~ ~ ~. -Ga,~~~ S iti~~'S~~, ~x~~~ ~ ~~ ~~, REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner VISA ACCOUNT: Account Number/Suffix Date Opened Principal Balance at Date of Death Name of Joint Cardholder St MEMBERS 1St PBDBRAL CREDIT UNION 120227-00 05/03/1991 $1,240.39 $.03 $1,240.42 None 120227-11 05/03/1991 $1,612.87 $.00 $1,612_.87 None 4672090000291062 07/25/1991 $3,854.03 None E BERS 1sT F~EQERq~. CRE NION ~~ e~~ (~ ~ - ~~ Danielle A. Kline f v Lending Insurance Support Specialist September 27, 2012 Estate of: KATHARINE E. NORRELL Date of Death: 08/04/2011 Social Security Number: 186-28-4621 5000 Louise Drive P.O. Bog 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org Invoice No. 1000 Estate of Katherine Norrell INVOICE Customer Name Address City Phone Alexander L Smyser 13 Four Wheel Drive Carlisle State PA ZIP 17015 448-6342 Misc Date 11 /30/2011 Order No. Rep FOB Qty Description Unit Price TOTAL 1 1990 Fairmont Mobile Home $1,000.00 $ 1,000.00 VIN # MY9179629 Title # 44441421002 Rev-1509 EX+ ~6-98) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Norrell, Katharine R. If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Franklin H. Smyser Ill 13 Four Wheel Drive Son Carlisle, PA 17015 B. C. iniNTt_Y OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 03/14/2001 Real Estate situate at 11 Four Wheel Drive, 47,000.00 50.000% 23,500.00 Carlisle, PA (see attached appraisal dated June 1, 2011 TOTAL (Also enter on Line 6, Recapitulation) I 23,500.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) APPRAISAL OF REAL PROPERTY LOCATED AT 11 Four Wheel Drive Carlisle, PA 17015 Dead Book 243 Page 626 FOR Franklin Smyser III & Tax Asessment Appeal Board OPINION OF VALUE 47,000 AS OF June 1, 2011 BY Susan B. Burkholder Diversified Appraisal Services 35 E. High Street Carlisle, PA 17103 sue.burkholder@gmaa.com State Certified Residential Appraiser RL-000659-L Form GA1V -'WinTOTAL' appraisal software by a la mode, Inc. -1-800-AIAMODE LAND APPRAISAL REPORT C~~mmarv 11nnraical Rannrf FINMn n713115 Borrower n.a. Census Tract 128 Map Reference 43-05-0419-010 Property Address 11 Four Wheel Drive City Carlisle County Cumberland State PA Zip Code 17015 - Legal Descnplion Deed Book 243 Paoe 626 Sale Price $ n.a. Dale of Sale n.a. Loan Term n.a. ._ yrs. Property Rights Appraised ®Fee ^ Leasehold ^ De Minims PUD Actual Real Esiaie Taxes $ 926.34 (yr) Loan charges to be paid by seller $ Other sales concessions _ Lender/Client Franklin Smyser 1118 TaxAsessment Appeal Board Address 11 Four Wheel Drive, Carlisle, PA 17015 Occupant Vacant Appraiser Susan B. Burkholder Instructions to AppraiserMarket Value Location ^ Urban ^ Suburban ®Rural Good Avy. Fair Poor Built Up ^ Over 75°h ®25% to 75% ^ Under 25% Employmart Stability ^ ®^ ^ Growth Rate ^ Fully Dev. ^ Rapltl ®Steady ^ Slow Convenience io F1r~loyment ^ ©^ ^ Property Values ^ Increasing ®Stable ^ Declining Convanlence to Shopping ^ ®^ ^ DemandrSupply ^ Shortage ®In Balance ^ Oversupply Convenience to Schools ^ ©^ ^ Marketing Time ^ Under 3 Mos. ®4-6 Mos. ^ Over 6 Mos. Atl~uacy of Public Transportation ^ ®^ ^ .Present Land Use _°,6 1 Family_% 2-4 Family _°h Apts. % Condo _% Commercial Recreational Faalibes ^ ®^ ^ _,6 Industrial % Vacart _% Adequacy of Utlitias ^ ®^ ^ Change in Present Land Use ^ Not Likely ®Llk~y (') ^ 7aldng Place (') Properly CompaRbllliy ^ ®^ ^ (`) From Vacant To Single Family Protection from DetrimerdalConditions ^ ®^ ^ Predominant Occupancy ®Ovmer ^ Tenant 0 % Vacart Potce and firs Protection ^ ©^ ^ Single Family Price Range $ 100,000 to $ 400,000 Predominant Value $ 200,000 General Appearance of Properties ^ ©^ ^ Single Family Age 5 yrs. to 250 yrs. Predominant Age 50 yrs. Appeal to Markel ^ ®^ ^ Comments including those factors, favorable or urfavorable, affecting marketability (e.g. public parks, schools, view, noise):Rural area with stable ownershi atterns, within reasonable commuti distance to schools, sho in and trans ortation. Dimensions Irregular = 3.72 Sq. Ft. orAcres ^ Corner Lot Zoning classification None in Township Presort Improvements ~ do ^ do not conform to zoning reyulations Highest and best use ®Present use Other act Public Other {Desaibe) OFF SfTE IMPROVEMENTS Topo Stee and rollin FJec. ^ Streaf Access ^ Public ®Private Size T ical for the area Gas ^ Surface Gravel Shape Irre ular Water ^ Shared Well Maint~lance ^ Public ®Private Vlew Avera e San. Sewer ^ On site ^ Storm Sewer ^ CurbrGulter Drainage A ears ado uate ^ Underground Elect. 8 Tel. Sidewalk Street Li Ms Is the property bcated in a HUD Identdied Special Fbod Hazard Areal ®No ^ Yes Comments (favorable or unfavorable includhg any apparent adverse easements, encroachments, orotheradverse conditions): There were no adverse conditions or Frazardous wastes observed at the tine of ins ection on or near the su 'ect site. The undersigned has recited three recent sales of properties most similar and pro>amate to subject and has considered these in the market anatysis. The description includes a dollar adjustment reflecting market reaction to nose items of significant variation between the sutNect and comparable proper0es. If a significant item in the comparable property is superior to a more favorable than the subject property, a minus (-) adjustment is made thus reducing the indicated value of subject if a significant foam in the corr~araMe is inferior m or less favorable than the subject property, a plus (+) adjustment is made thus increasing the indicated value of the subject. ITEM SUBJECT PROPERTY COMPARABLE N0.1 COMPARABLE N0.2 COMPARABLE N0.3 Address 11 Four Wheel Drive 179 Hoot Owl Road 12 Richmond Run 21 Nailor Lane Carlisle Newvipe Carlisle Nevrville Pro>amit to Sub~ect 2.39 miles NW 1.25 miles S 5.68 miles W Sales Price $ n.a. $ 45,000 $ 46,500 $ 70,000 Price $ $ $ $ Data Source Courthouse Courthouse/MLS Courthouse - Date of Sale and DESCRIPTION DESCR~TION + - $ Ad' st. DESCRIPTION + - Ad' st DESCRIPTION + - Ad sf. TimeAdjustnrant n.a. 8-20-10 None known 1-15-10 Location Avera a Su erior -4,500 Similar Similar _ Slt Nlew 3.72 acres 1.11 acres +13,100 1.55 acres +10.900 4.43 acres -3,600 Others Shared well & se tic None +6,000 None +6.000 None +6.000 Gera e 8 Drivewa None +10,000 None +10,000 None +10,000 Slea io o ra Yes No -22,500 No -23,300 None -35,000 Sales or R-ancing Concessions n.a. None known None known None known Nat Atl . otal + - : $ 2.100 + - ; $ 3.600 + - ; $ -22,600 Indiatad Value of Subjacl Nel 4.7 % $ 47,100 Net 7.7 % 50,100 Net 32.3 % 47.400 Comments On Market Data: This a raisal is of the land and im rovements with the exce lion of the manufactured home. Comments and Conditions of Appraisal: The subject has very steep topography with only appro~amately fifty percent of the land is unusable. A 50% ad'ustment was made the sales. A bcation ad'ustment was made for sale number 1 since this home is located on a ublic street. Final Reconciliaborc With ad'ustmenis all three sales su ort the a aised value. 1 lSTIMAT! 7HE NABKET VALUE, AS DEfIMEO, Ot SUBJECT PBOPlNTY AS Of June 1, 2011 to be $ 47,000 r' `..;,~W/~r~r Susan B. Burkholder ^ Dld ^ Dld Not Physically hspect troperty A raisers Review A raiser (t a licable ~~) Diversified Appraisal Services Form LND -'WmTOTAI' appraisal software by a la mode, inc. -1-800-ALAMODE Sunnlemental Addendum RIeNo.071311s Borrower,~Clier9 n.a. Pro ert Address 11 Four Wheel Drive City Carlisle Counh/ Cumberland S-ate PA Lp Cotle 17015 Lender Franklin Sm er III 8 Tax Asessment A eat Board Additional Comments: One or more of the comparable sales are olderthan six months old. Although there are comparable properties in the subject's area, none have sold recently, therefore, sales in excess of six months old have to be used. All three comparables used were the best available. The appraiser has prepared this appraisal in full compliance with Home Valuation Code of Conduct and has not performed participated in, or been assodated with any violation of the Code. Although one or more oithe sales are further than one from the subject property, the sales used are the nearest sales available. Indented User: The Intended User of this appraisal report is the LendedClient. The Intended Use is to evaluate the property that is the subject of this appraisal for a mortgage finance transaction, subject to the stated Scope of Work, purpose of the appraisal. reporting requirements of this appraisal report form, and Definition of Market Value. No additional Intended Users are identified by the appraiser. Scope of Work: Scope of worfc is defined in the Uniform Standards of Professional Practice as being "the type and extent of research and analyses in an assignment.' This includes the degree and extent of research and the data that is deemed as necessary to develop a credible opinion of value for the property being appraised. Privacy Notice: Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the polides of the firm with regard to the privacy of the client nonpublic personal information. As professional, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisal, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. Byway of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal is to be maintained in sVict confidence within the firm. A disclosure required by Iawwould be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In orcfer to protect your nonpublic personal information for unauthorized access by third parties, we maintain physical, electronic and procedural safeguards that comply with our professional standarcis insure the security and integrity of your information form TADD -'WinTOTAL' appraisal sottware by a la mode, Inc. -1-8DD-ALAIAODE Location Map 8orrower!C6srrt n.a. Pro ert Address 11 Four Wheel Drive City Carlisle Counh/ Cumberland Lender Franklin Smyser III ~ Tax Asessment Appeal Board ~~ _: ' ~, , ., 2*~ _ „~~ V~ r~~ Y .3' M/ . PA Zip Cotle 17015 Y" .;1 (~ .1~r 2H y Nrl ~~ 2. •:' [I l:lifllllJ 51:4' ~Jt~ Doubling Gap 1133; ,^ e ' VaMI'i Srv . j'` 1 1 1 Q t 1 1 ~ ~ t 1 ~F~ rµ. .~ 4t r. c; :s ~. K .9 y ~1f355CfYll:e icCrea - j94i ti.yat.i Lovrer Mif(n 4 lownsh%p 1233, - sr ~ '~ / 1. .• - 1 ^ i Y/ T ' h~ Y~ ~~ n.~ - r R~,~~.::.. ~,_ fy .lp. . 819 `Cr, I sai' 1` ~ ~•! t.e~ 1233 1641 ,ta ~ilx.~ KC Nev~:illz - H+:4t~ A _ o ,: 1533 .' C , i~{n .y bind _ ~T~' '~ .S j., }~.~ 4 1 .j .t 4~ 3 ~: _ ~~~ ~i1t I b~1 ~, I 41: v,~i.t e•.~J 7t11tR5 Form I'J~AP.LOC -'WinTOTAL' appraisal software by a la mode, inc. -1-8DD-ALAMODE Subject Photo Page Pro ert Atloress 11 Four Wheel Drive Clty Carlisle County Cumberland Lentler Franklin Smyser III 8 Tax psessment Appeal Board PA Lp Code 17015 Subject Front 11 Four Wheel Drive Subject Rear Subject Street Form PICPa.TR -'WIn10TAl' appraisal software by a la mode, Inc. -1-BOD-ALAMODE Photograph Addendum Pro ert Adtlress 11 Four Wheel Drive State PA Zp COde 17015 Cfty Carlisle County Cumberland Lender Franklin Sm er III & Tax Asessment al Board Farm GPICPD(-'WmTOTAL' appraisal sot>wrare by a Ia mode, Inc. -1-800-ALAPdODE Comparable Photo Page n.a. Pro ert Address 11 Four wneei unve City Carlisle County Cumberland Lender Franklin Smyser III & Tax Asessment Appeal Board PA 1lp Code 17015 Comparable 179 Hoot Owl Road Comparable 12 Richmond Run Comparable 21 Nailor Lane Form PICPa.BR -'WIn707AL' appraisal sotiware by a la mode, Inc. -1-80D-ALAMODE DEFINITION OF MARKET VALVE: The most probable pricewtich 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. Impl'~cit 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 safer are typiraliy 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 albwed 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 far the property sdd unaffected by special or creative financing or sales concessions' granted by anyone assodated 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 readiy 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 chat 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 judgement. STATEMENT DF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraisers certification that appears n the appraisal report is subject to the fo~owing conditions: 1. The appraiserwill 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 title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being 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 visuaiang the property and understanding the appraisers determination of its s¢e. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is 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 determination. 4. The appraiserwill not give testimony or appear in court because he or she made an appraisal of the properly in question, unless speck arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land ~ 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 conjunction with any other appraisal and are invaid if they are soused. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, to~ac substances, etc.) observed during the inspection of the subject property or that he or she became aware of durng the normal research involved in performing the appraisal. Ur>less otherwise slated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (induding the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees orwan•anties, express or impied, regarding the condition of the property. The appraiser wit not be responsble for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions east. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiserwill not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements wit be performed n a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lendedclient specked in the appraisal report can distr~ute the appraisal report (induding conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower, the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state orfederaNy approved financial institutbn; or any department, agency, or instrumentaity of the United Slates or any state or the District of Columbia; except that the lender/cient may distribute the properly description section of the report only io data coieclion or reporting service(s) without having to obtain the appraiser's priorwritten consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Pape i of z 1 X111116 IYIOO , u„~~ , vv-~~ Diversified Appraisal Services form ACR DEFD -'WinTOTAL' appraisal software by a la mode, inc. -1-8D0-ALAMODE APPRAISER'S CERTIFICATION: The appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate io the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, 'rf a significant item in a comparable property is nferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken nto consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant reformation from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and con-eci. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions speafied n this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sax, handicap, fami~al status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required io report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performng the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing lime noted in the neighborhood section of this report, unless I have otherwise stated in the reconcliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vianity of the subject property of which I am aware and have made adjustments for these adverse conditions n my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personaly prepared all conclusions and opinions about the real estate that were sat forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report. I have named such individual(s) and discbsed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authored anyone to make a change to any Rem in the report; therefore, if an unauthorized change is made to the appraisal report, I Hnll take no responsb0ity for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed tha appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's cert'rfications numbered 4 through 7 above, and am taking full responsibilRy forthe appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 11 Four Wheel Drive, Carlisle, PA 17015 APPRAISER: SUPERVISORY APPRAISER (only if required): Signature: Name: ~ holder Dale Slgnetl: Jut 13, 2011 Stale Certilication #: RL-000659-L or State License #: Slate: PA E~iraticn Daie of Cerltlication or License: June 30, 2013 Signature: Name: Data Signed: State Gertllicaiion #: or State License #: State: Expiration Date of Certiticatlon or Ucense: ^ Did ^ Did Nol Inspect Property Page 2 012 Fannie Mae Form 1 OD46 6-93 FreAdie Mac Form 439 6-93 Form ACR DEED -'WinTOTAL' appraisal software by a la mode, irG. -1-BD3-ALAMODE C'omnton}ti•ealth of Pettttsyh~attia Uepartmet~t uf' State Bureau oi' Prot'essiuna! and Occupational ~Tf'uirs NU Bus Zb-!9 Hs-rrishur~ P:~ l7lOS-?b~i9 C'ertifics-te "t~~~pe Certifi+rd Residential Appraiser SUSAN B BURKHOLDER 35 EAST HIGH STREET CaRLiSLE PA 1'013 ~~ •q l-1:, t •+mmh.L~:Q ul Ih nl r.. Halal .IaJ I.CCII'17N~~1':1~ ~:1+1'> ('eYtlriC:-tP Vumber RL000659L „~'i 10 OE30351 ~. :~~' C:crtifieate Status Active Instill Certttication Date ~~' 12/0211991 Etpiration Date Ofi/3012013 ;~~ ~~ / ~ ~. I. - --- 11L'14'1:{ill' Form SCA-'WinTOTAL' appraisal software by a la mode, inc. -1-B00-AIAMODE REV-1151 EX+ (10-06) t COMMONWEALTH OF PENNSYLVANIA IN RESIDENTEDE EC DENTRN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF NnrrPll_ Katharine R. ITEM NUMBE A. FILE NUMBER Debts of decedent must be reported on Schedule 1. DESCRIPTION AMOUNT FUNERAL EXPENSES: See continuation schedule(s) attached g, ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address State Zip City Yearlsl Commission raid 2. Attorney's Fees Saidis, Sullivan & Rogers 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address State Zip City Relationship of Claimant to Decedent 4. ~ Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7,845.03 2,500.00 105.50 2,066.96 7. Other Administrative Costs See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 12,517.49 Form PA-1500 Schedule H (Rev. 10-06) Copyright (c) 2009 form software only The Lackner Group, Inc. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Norrell, Katharine R. ITEM DESCRIPTION AMOUNT NUMBER Funeral Expenses 7,325.43 1 Ewing Brothers -funeral 250.00 2 Firehouse Rental for meal 169.60 3 Flowers from Blue Mountain Blooms 100.00 4 Pastor Gordon H _A 7,845.03 Other Administrative Costs 100.00 5 Cash to Decedent's daughter for gas money to attend funeral 75.00 6 Cumberland Law Journal -advertise letters 300.00 7 Diversified Appraisal Service -asset appraisal for Green Ridge Village 1,269.75 8 Loan to Estate from Executor 100.00 9 Motel room for granddaughter and father from Delaware 95.00 10 Mountz Jewelers -jewelry appraisal 22.63 11 Postage 104.58 12 The Sentinel -advertise letters H_B7 2,066.96 Form PA-1500 Schedule H (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. Rev-1512 EX+ (12-08) SCHEDULE 1 ;° ~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Norrell. Katharine R. FILE NUMBER .. _ _ , _~._ ._ _..___. . .................a.,....,~,,. *,. ,~o~rh Char rwmained unuaid at the date of death, including unreimbursed medical expenses. (If more space Is neeaea, aaaluonal payCS ~~ ~~~G ~a~~~~ ~~«~ Form PA-1500 Schedule I (Rev. 12-08) Copyright (c) 2008 form software only The Lackner Group, Inc. REV-1513 EX+(01-10) ~ i ~ 4 COM INOHERITA CEOTAX RETURN ANIA RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Norrell, Katharine R. NAME AND ADDRESS OF NUMBER PERSON(Sl RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal 1. distributions, and transfers under Sec. 9116 a 1.2 1 Charlotte Bowers 323 Brick Church Rd. Newville, PA 17241 2 David Farner Blue Mountain Heights Newville, PA 17241 3 Richard Farner FILE NUMBER RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ($$$) Other ~ $0.00 Other ~ $0.00 Other ~ $0.00 4 Valerie S. McAlister Daughter $0.00 66 East Main Street Carlisle, PA 17015 5 Franklin H. Smyser III Son Real Estate 13 Four Wheel Drive situate at 11 Four Carlisle, PA 17015 Wheel Drive, Carlisle, PA See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ropriate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 01-10) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Katharine R. Norrell 08/0412011 186-28-4621 Item Name and Address of Person(s) Share of Estate Number Receiving Property Relationship (Words) 6 Sheila R. Smyser Daughter $0.00 10378 S. Dupont Hwy. Felton, DE 19943 7 William B. Smyser Son $0.00 404 Walnut Bottom Road Shippensburg, PA 17257 Total Amount of Estate ($$$) 1 LAST WILL AND TESTAMENT OF KATHARINE E. NORRELL .IDIS, GUIDO MASL~ND i W . High Street Carlisle, Pa. KATHARINE E. NORRELL, of Upper Frankford Township, I, land County, Pennsylvania, being of sound and disposing Cumber mor and understanding, do hereby make, publish and mind, me y this as and for my Last Will and Testament, hereby declare vokin all other Wills and Codicils heretofore made by me . re g FIRST direct the payment of my just debts and expenses of my I ess and funeral from my estate as soon after my death last illn venientl may be done . If there be no cemetery lot as con Y form interment owned by me at the time of my death, available Y ersonal representative to purchase such .I authorize my P lot with a contract for perpetual care, using cemetery unds from my estate in such amount as he shall therefore f ecessar and desirable, and I authorize my personal consider n Y tive to cause title to or ownership of such lot so r epresenta to be vested in such person as my personal purchased representative shall designate . - I authorize my personal representative to expend Further, m estate, in such amount as my personal .unds from Y 've shall consider necessary. and desirable for the repreSentatl erection and inscription of a suitable marker for my purchase, q~r av e . IDIS, GUIDO MASLAND ~ W . High Street Carlisle, Pa. SECOND In the event my beloved husband, ROBERT A. NORRELL, ' ves me I give, devise and bequeath our homestead .real survi tate in U er Frankford Township with the mobile .home situate es pP eon known and numbered as 511 Grahams Wood Road, Carlisle, they land County, Pennsylvania, together with all household Cumber oods and furnishings therein, to my said husband, ROBERT A. g I., for his life so long as he desires to . use such NORREL , ' es as a home and pay all .costs of maintenance thereof , premi s - din taxes , assessments , insurance and ordinary repairs , inclu g ro ert to be insured in a reasonable amount insuring the said p p Y ' terest of the remaindermen as well as himself . in U on the death of my said husband or at such .prior time as P on er uses said premises as a home for himself, said .he no 1 g ate shall pass to my son, FRANKLIN H. SMYSER, III, if real est 'vin at said time . If he is not living, said real he is li g estate shall become part of my residuary estate . mobile home, together with all household goods and The ishin s therein, shall become part of my residuary estate . furn g TH I IZ.D I hereby make the following specific bequests A. All of my jewelry to be divided equally between dau hter.s , VALERIE S . McALI STER and SHEILA R . SMYSER, my g e survivor of them. Provided, however, that this or th ' is be nest shall exclude my two carat diamond speclf q aster ring and my antique diamond and sapphire ring. I cl - 2 - direct that these rings be sold and the proceeds made part of my residuary estate . B. One Hundred ($100'.00) Dollars to each of my foster children, CHAROLOTTE BOWERS, DAVID FARNER and RICHARD FARNER, living at the time of my death . C. Five Thousand Five Hundred ($5,500.00) Dollars to each of my children, WILLIAM B. SMYSER, VALERIE S. McALISTER and SHEILA R. SMYSER, living at the time of my death. D, My mother's trunk to my cousin, MARY CATHERINE MUNSON. w 3~, ,~ ,IDIS, GUIDO MASLAND 5 W . High Street Carlisle, Pa. FOURTH ive devise and bequeath all the rest, residue and I g , remainder of my estate in equal shares unto my children, WILLIAM B . SMYSER, FRANKLIN H . SMYSER, III , VALERIE S . Mcp,I,ISTER and SHEILA R. SMYSER, or the survivor of them. FIFTH I direct that any and all inheritance, estate, and ansfer taxes imposed upon my estate passing under this Will tr or otherwise shall be paid out of the principal of my residuary estate. SIXTH In addition to the powers conferred by lava, I authorize ersonal representative acting under this instrument, in any p his or her absolute discretion - 3 - -IDIS, GUIDO i MASLAND 6 W . High Street Carlisle, Pa. A. To retain in the form received, or to sell either at public or private sale any real or personal property; B. To exercise any options to subscribe for stocks, bonds, or other investments; C, To join in any plan of lease, mortgage, consolidation, .exchange, reorganization or foreclosure of an cor oration in which my estate or any trust may hold Y P stocks, bonds or other securities; D, To sell, transfer, convey, mortgage, pledge, lease. or .exchange any property, real or personal, which at an time may -form part of my estate, .for the payment of Y debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my ersonal representative, in his or her sole discretion, p a deem wise, and to execute and deliver deeds of m y conveyance or transfer thereof ; . To make settlements and compromises on such terms E s m ersonal representative ~in his or her sole a y P discretion may deem wise without .the necessity of obtaining any court approval thereof ; F, To make distribution hereunder either in cash or ind as my personal representative in his or her k , discretion may deem wise . SEVENTH I do hereby nominate, constitute and appoint my son, LIN H. FRANK SMYSER, III, to act as Executor, of this my Last - 4 - W-ill and Testament. Provided, however, that if he is unwilling or unable to act as Executor, I direct the duties of Alternate Executor, be performed by my son, WILLIAM B. SMYSER. EIGHTH I direct that n.o personal representative, guardian, trustee or other fiduciary appointed under this .instrument shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, KATHARINE E. NORRELL, have hereunto set m -hand .and seal to this my .Last Will and Testament, Y consisting of five (5) typewritten pages , the first .four (4) of which bear my signature in the margin for identification, this ~ ~ da of s~P~.eMk~er- ~ 1993. Y ~~~ ~ ~ ~ K tharine E. Norrell .IDIS, GUIDO :MAST.-AND i W . High Street Carlisle, Pa. Si ned, sealed, published and declared by the above-named - g tatrix KATHARINE E. NORRELL, as and for her Last Will and Tes ~ Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, in the presence of said Testatrix and of each other . ~ ~ l~. ~~ ~ ADDRESS ADDRESS ---~~ ~-~ ~°'"`~~'~ G~ COMMONWEALTH OF PENNSYLVANIA . ss. COUNTY OF CUMBERLAND We, KATHARINE E. NORRELL, EDWARD E. GUIDO and JOAN E. WILK, the Testatrix and witnesses, respectively whose names are signed to the foregoing or .attached 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 signed willingly and that she executed as her free and voluntary act for the purposes therein ex ressed and that .each of the witnesses, in the. presence and P hearing of the Testatrix signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Katharine E o ell ~~ Edward E. Guido, Witness ~n E. Wilk, Witness Subscribed, sworn to and acknowledged before me by .IDIS, GUIDO MASLAND ~ W . High Street Carlisle, Pa. KATHARINE E. NORRELL, the Testatrix, and subscribed to and sworn or affirmed to before me by EDWARD E . GUIDO and JOAN E . WILK, witnesses , this ~~ day of 5~~~^" b~ ~ , 19 9 3 . S (` ~ ~ / ~./f 1 1 ~~~: `~ -~ -- Notary Public ~- NOTAP.IAL SEAL MICH~LI_E L LANGlS, Notary Public Carfi~ie i3oro, Curnharland County, Pa. My Commission Expires April 25, 1994