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Home My WebLink About02-14-131505610143 REV-1500 t:x(oz•"' PA Department of Revenue pennsylvanla Bureau of Individual Taxes oa.xrrte~ra~ Po Box.zaosof INHERITANCE TAX Harrisburg, PA 17128-0601 RESIDENT DECE ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 172 26 9279 05 14 2012 Decedent's Last Name Suffix EBERLY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix EBERLY Spouse's Sociaf Security Number FILL INAPPROPRIATE OVALS BELOW OFFICIAL USE ONLY CounlY Code Yev Flb Number ETURN 21 12 0695 ENT Date of Birth 07 16 1931 Decedent's First Name MI RICHARD J Spouse's First Name MI DILYS F THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS t. Odglnal Retum ^ 2. Supplemental Retum ^ (Date of Death 3, F e ~nd2 3~ „ ) ^ 4. Limited Estate ^ 4a. (dab ~ eRem12 12A2) ^ 5. Federal Estate Tax Retum Required ® g Decedent Died Tsetete (Acted, cry a wlnl ^ ~ Ma' a Living Tnnt uLfopy o~ nn I 0 s. Total Numtter of Sate Deposit Boxea ^ 9. LitigationPrlx;eedaReceived ^ 10, ®iP~~t}DatsaDeeth 95 ^ tt,ElecgontoteuunderSec.Bt13(A) (Attach Schedule 0) CORRESPONDENT • THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRECTED TO: Name Daytime Telephone Number WM D SCHRACEC III ESQ 717 432 9733 First Line of Address 124 W HARRISBURG STREET Seeond Line of Address City or Post Office DILLSBURG 1505610143 State ZIP Code PA 17019 REGISTER OF WILL ~1J.4E ONLY w ~ ~ C ~ O a rTl n ~ t7,7~ r n O m = c7 t~ v~ x>' ~~~ -_ ~c~ x ~ Q O ~ ~ A FILE 'Y1 :.:I ti•- ~ fT0 a -s ~ o co -a 15D5610143 J~,~ 124 W. Harrisburg Street, Dillsburg, PA 17018 Side 1 _J 1505610243 REV-1500 EX os~ednrt~.Name: Eberly, Richard J. Decedent's Sodal Security Number 172 26 9279 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Closely Held Corporation, Partnership orSob-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedub D) ........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. B. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ B. 7 98 , OOO . 00 7. Inter-Vivos Transfers & Miscellaneous I~oq Probate Property Re uested arate Billin Se 7 q ............ g p (Schedule G) LJ , 8. Total Gross Assets (total Lines 1 through 7) ........................................................ 8. 7 9 $ , 0 0 0 . 0 0 9. Funeral Expenses and Administrative Costs (Schedule H) .................................... 9. 33 , 002.08 10. Debts of Decedent, Mortgage Liabiikies and Liens (Schedule I) ............................ 10. 11. Total Deductions (total Lines 9 and 10) ................................................................ 11. 33 , 002.08 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 7 64 , 9 97.92 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedub J) ............................................... 13. 14. Net Value SubJect to Tax (Line 12 minus Line 13) ............................................... 14. 7 64 , 997.92 TAX COMPUTATION -SEE INSTRUGTIONB FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 764 997.92 15. 0.00 (a)(1.2) X ,00 ~ 16. Amount of Line 14 taxable 0 , OO 16. 0.00 at lineal rate X .045 17. Amount of Line 14 taxable 00 0 17 0.00 . at sibling rate X .t2 . 18. Amount of Line 14 taxable 0 0 0 18 0. 0 0 . at collateral rate X .15 . 19. TAX DUE ................................................................................................................ 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0695 DECEDENTS NAME Eberly, Richard J. STREET ADDRESS 229 Gettysburg Pike cITY Mechanicsburg srATE PA zIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 (1) Total Credits (A + B) (2) o.oo 0.00 3. Interest A. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2, Lir» 20 to request a refund 5. If Line 1 + Line 3 is groater than Line 2, enter the differona9. This is the TAX DUE. (3) (4) (5) ().l]0 Make Check Pa able 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: Yea No a. retain the use or income of the property transferrod :............................................................................... x b. retain the right to designate who shall use the property transferred or its income :.................................. c. retain a reversionary interest: or ............................................................................................................... x d. roceive the promise for life of ekher payments, benefits or care9 ............................................................ z 2. if death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideretion9 .................................................................................................................... ^ 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x 4. Did decedent own an individual retirement account, annuity, or other non-probate property which contains a beneficiary designation7 .................................................................................................................. ^ 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 beforo Jan. 1, 1985, the tax rate imposed on the net value of trensfero 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 (aj (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosuro of asaeta and filing a tax return aro 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 stepparont 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 tronafers 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 blooodd or adoption. R°v-0608 E%t 101-10) COMMW1NiFi1LTH OF PENNevLVAN1A INHERITANCE TAX RETURN REapElrt DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Eberly, Richard J. 21-12-0695 a,R....e was nIW° J°IRe wlehfe on° ywm nHr d.°.d.nrs dw w a..n~. le must w r.FOrt.a oR sehsdw° a. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Marlin E. Eberly 1723 S. Market Street Brother Mechanicsburg, PA 17055 B. C. JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT INCLUDE NAME OF ENSC~CLPTIONITOT ONRAND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH GEED fOR .IDINnv-NEED REAL ESTATE. DATE OF DEATH ALUE OF ASSE °A OF DECD'S INTEREST DATE OF DEATH DECEDENPS INTEREST 1 A Parce142-28-2419-131 -commercial parcel 180,000.00 50.000°h 90,000.00 improved With a building known and municipally numbered as 147 Gettysburg Pike, Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania, containing .80 acres, and being the location of "Maggie'a Italian Ice" (see Clauser Appraisal) 2 A Parcels 42-2$-2419-137, OS7 8~ 042 -improved 518.000.00 50.000% 258,000.00 b!! a ranch dwelling on a tract contalning 5.93 acres, zoned commercial and residential, known and municipally numbered as 225 Gettysburg Pike, Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania, containing 5.93 acres (see Clauser Appraisal) 3 A Parcels 42-28-2419-138 - 3.78 acres of vacant 500,000.00 50.000°k 250.000.00 commercial land situate along Gettysburg Pike, Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania (see Clauser Appraise{) Tobl of Continuation Schedule ee attached page TOTAL (Also enter on Line 5, Recapitulation) I 798,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, inc. Form PA-1800 Schedule F (Rev. 07-10) Rev750a E%.101.10i coMUONV~ALTNOFPENNavLVANu INNERR~INCE TAX RETURN RE8WENT DECE~EM 1 SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Richard J. LE NUMBER 21-12-0695 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. JOINTLY OWNED PROPERTY ITEM NUMBER LETTER FOR JOIN TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCUY. INSTrR1TI0N AND BANK ACCOUNT NUMBER OR SBAILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-FIELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE °~ OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 4 A Parcels 42-28-2479-139 - 3.338 acres of 400.000.00 50.400No 200,000.00 vacant commercial land situate on South Market Street (PA Route 114), Mechanicsburg, Upper Allen Townsh(p, Cumberland County, Pennsylvania (see Clauser Appraisal) TOTAL (Also enter on Line 6, Recapitulation) I 798,000.00 Copyright (c) 2010 form software only The Lackner Group, Ine. Forth PA-1500 Schedule F (Rev. 01-10) REV-1161 Ex+(10-08) SCHEDULE H ~~,,~,~~~~~,~,~ FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Eberly, Richard d. 21-12-0695 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A, FUNERAL EXPENSES: See continuation schedule(s) attached B. ~ ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) 12,536.76 Street Address City State Zio Year(s) Commission Paid 2, Attomev's Fees Wm. D. Schrack III Esq. 9,500.00 3, Family Exemption: (If decedent's eddresa is not the same as claimant's, attach explanation) 3,500.00 Claimant Dilys F. Eberly street Address 229 Gettysburg Pike city Mechanicsburg state PA zio 17055 RelationshioofClalmanttoDe~dent SpOU8e 4. Probate Fees 519.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 6,945.82 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 33,002.08 Copyright (c) 2009 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule H (Rev. t0-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF Richard J. LE NUMBER 21-12-0695 17EM NUMBER DESCRIPTION AMOUNT Funeral Exr~snses 1 Myers-Buhrlg Funeral Home 12,234.00 2 Trindle SpHngs Lutheran Church -funeral luncheon 302.76 H-A 12,536.76 3 ~jher Administrative Costa Clerk of Orphans' Court -Fiduciary Release filing fee 5.00 4 Cumberland Law Journal -estate advertisement 75.00 5 Donald Spangler -garage door repair 90.00 6 Eichelberger -water softener repair 121.22 7 F. M. Berkheimer -gas furnace repair 97.50 8 Jeff Zimmerman -faucet and plumbing repairs 763.00 9 Marlin McCaleb -legal fees 300.00 10 Mechanicsburg Area School District - school taxes 2,585.01 11 Miscellaneous expenses during administration (phone, fax, copies, postage, etc.) 30.00 12 Parvin Paving -driveway repair 210.00 13 PPB~L -electric service during period of administration 1,009.51 14 Register of Wills - Inheritance Tax Return filing foe 15.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Forth PA-1500 Schedub H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued _- --- ESTATE OF FILE NUMBER Eberly, Richard J. 21-12-0685 ITEM NUMBER DESCRIPTION AMOUNT 15 Reserve for future administrative expenses 500.00 16 The Patriot-News Company 120.45 17 UGI -fuel during period of admininstration 571.40 18 Upper Allen Township -sewer service during period of administration 336.00 19 York Waste -refuse service during period of administration 116.73 H-B7 6,945.82 Copyright (c) 2002 form softwaro only The Lackner Group, Inc. Form PA-1600 Schedule H (Rev. 6-98) rtev.tata ex+la~.~ol coMr~~i~,~rY~nrrw ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Et>'e Richard J. 21-12-06 95 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE MOUNT OF ESTATE NUMBER pERSON(Sl RECEIVING PROPERTY DECEDENT (woros) tars) I TAXABLE DISTRIBUTIONS [incude outright spousal • distnbutions, and transfers under Sec. 9116 a 1.2 Dilya F. Eberly Spouse 764,997.92 229 Gettysburg Pike Mechanicsburg, PA 17055 Total 764,997.92 Enter doNar amounts for diatrlbutions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet as a riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL.OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2010 form software ony The Lackner Group, Inc. Forrn PA-1800 Schedule J (Rev. Ot-10) LAST WILL AND TESTAMENT ~~ ~t, a ~_~ ~. , ~. ~. ~`~- ~.: `. J ~. A. ~w I, RICHARD J. EBERLY, of, the Township of Upper Allen, County of -Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last III and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executrix or my Co-Executors, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my SECOND. I give, devise and bequeath all the rest, residue and remainder of wife, DILYS F. EBERLY, absolutely and in fee simple, if she survives me. THIRD. If my wife, DILYS F. EBERLY, does not survive me, then and in that event: A. I give to my stepson, DOUGLAS S. WAGNER, the right and option to purchase my land and cabin known and numbered as 114 Ivy Lane, Milroy, Mifflin County, Pennsylvania, for the sum of $75,000.00 in cash, said right and option to be exercised by notice in writing to my Co- Executors, hereinafter named, within six (6) months, and payment thereof within nine (9) months, after my decease. B. 1 give, devise and bequeath all the rest, residue and remainder LAW OFFICES MARLIN R. McCAL[I3 of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares unto my children and stepchildren, namely: DAVID D. WAGNER, DOUGLAS S. WAGNER, DANIEL P. WAGNER, STEPHEN R. 1 * .~ ,.. ':; ~~ 1~ l,. ~y `~,a ~4~ (~~a EBERLY and GORDON E. EBERLY, share and share alike, absolutely and in fee simple. Provided, however, that if any of my said children or stepchildren shall predecease me leaving children to survive me, then I order and direct that from the share provided herein for such deceased child or stepchild, my Co-Executors, hereinafter named, shall pay the sum of Ten Thousand and No/100 ($10,000.00) Dollars to each child ofi my deceased child or stepchild who survives me; and the balance of such share shall be paid over and distributed in equal shares unto my other children and stepchildren who survive me, share and share alike, absolutely and in fee simple. C. During our lifetimes, my wife and I have advanced various sums of money to DANIEL P. WAGNER, totaling Sixty Thousand and No/100 ($60,000.00). I order and direct that said advancements shall be taken and considered by my Co-Executors, hereinafter named, as part of the share of DANIEL P. WAGNER under Subparagraph B, above, and shall be accounted for accordingly. F URTH. It is my intention that beneficiaries named before or after the LAW OFFICES MARLIN R. McCALEB date of this Will on my life insurance, annuities, individual retirement accounts, "in trust for" or joint bank accounts and any other assets for which I may designate -2- shall not control such disposition. LASTLY. I nominate, constitute and appoint my wife, DILYS F. EBERLY, Executrix of this, my Last WII and Testament, but if for any reason she shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute and appoint my stepson, DOUGLAS S. WAGNER, and my son, STEPHEN R. EBERLY, Co-Executors, to serve in her place and stead, all to serve without bond in this or any other jurisdiction. IN WITNESS WHEREOF, I, RICHARD J. EBERLY, have hereunto set my hand and seal to this, my Last Will and Testament which consists of three (3) typewritten pages to each of which I have affixed my signature this ~ y day of ~-~ , A.D., Two Thousand Nine (2009). ~/" (SEAL) The preceding instrument, consisting of this and two (2) of r typewritten pages, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declared by RICHARD J. EBERLY, the Testator therein named, as and for his Last WII and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses h o. ter. LAW OFFICES MARLIN R. McCALE6 -3- APPRAISAL REPORT FOR ATTORNEY WILLIAM D. SCHRACK III 124 WEST HARRISBURG STREET, DILLSBURG, PA 17019 Estate of Richard J. Eberly 111AGGIE'S ITALIAN ICE LOCATED AT: 147 GETTYSBURG PIKE, UPPER ALLEN TOWNSHIP, MECHANICSBURG, CUMBERLAND COUNTY, PA 17055 PARCEL #42-28-2419-131 Prepared by George C. Clauser, SRA 147 Gettysburg Fake, Upper Allen Township, 12-0726 C-i D Mechanicsburg, AA 17055 CLAUSER REAL ESTATE APPRAISALS Clauser Real Estate Appraisals, LLC P O Box 777 Camp Hill, PA 17001-0777 Phoue (717) 737-7300 Fax (717) 730-0922 e-trail address: ~ctauscr(d~comcast.net www.clauseraopraisals.com August 24, 2012 Attorney William D. Schrack III 124 West Harrisburg Street, Dillsburg, Pa 17019 RE: Maggie 's Italian Ice Located At: 147 Gettysburg Pike, Upper Allen Township, Mechanicsburg, PA 17055 Parcel #42-28-2419-131 Dear Mr. Schrack; As requested, I have completed my inspection and subsequent market studies on the above referenced property. My client and only intended user of this report is Attorney William D. Schrack. There were no services regarding the subject property performed by the appraiser within the prior three years, as an appraiser or in any other capacity. The property being appraised consists of a one-story ice cream stand that totals 900 square feet. The exterior is block/masonry with a pitched composite shingle roof and aluminum gutters and downspouts. The interior includes and preplstorage area, two-piece restroom, electrical/utility room and counter/serving area. The improvements are situated on .80 acre or 34,732 square foot tract land. The subject land is situated on the south side of Gettysburg Pike east of its signalized intersection with South Market Street (PA Rt. 114) in Upper Allen Township, PA 170SS. A survey is suggested to determine the exact land size and site dimensions. The land is situated in Zone X of HUD identified flood hazard areas and does not require flood insurance. The flood zone location is shown on Map Panel #42041C0286E, dated March 16, 2009. The appraiser is unaware of any underground storage tanks on site. The appraised value ~ assumes the property is clear of hazardous materials with DEP Phase I Report recommended. The property is currently situated in the Highway Commercial (C-2) District of Upper Allen Township. Based on my studies and subject to the limiting conditions found in and attached to this report, in my opinion as of May 14, 2012 (date of death), has an estimated, retrospective market value as follows: ONE HUNDRED EIGHTY THOUSAND-($180,000)-DOLLARS 14? Gettysburg Ptke, Upper Allen Township, 12-0726 C-1 D Mechanicsburg, I'A 17055 CLAUSER REAL ESTATE APPRAISALS Page 2 Details of my methods of valuation as well as a description of the improvements are contained in the ensuing Complete Appraisal Report in Summary Report Format. This report is believed to be consistent with recommended guidelines of the Appraisal Standards Board of the Appraisal Foundation. I have completed numerous appraisals of a similar nature on similar type properties and comply with the competency provisions of USPAP. This letter of transmittal is considered part of the appraisal which follows and is not to be detached. Employment in and compensation for making this appraisal are in no manner contingent upon the value reported, and T certify that I have no financial interest in the property appraised, present or contemplated, and that the appraisal assignment was not based on a requested minimum valuation, a specified valuation, or the approval of a loan. The appraiser has personally inspected the property. Phillip Stover, the Assistant to the Appraiser, has assisted in the preparation of this report. The Appraisal Institute conducts a voluntary program of continuing education for its designated members. SRAs who meet the minimum standards of this program are awarded periodic educational certification. I am currently certified under the SRA program. Very truly yours, George C. Clauser, SRA PA Certified General Real Estate Appraiser Certification Number GA000233-L ~~~~~~ Phillip A. Stover, Assistant to the Appraiser PA Licensed Appraisal Trainee LAT000173 GCC/pas Enclosures As Stated COMMERCIAL 'INDUSTRIAL APARTMENT COMPLEXES 'SUBDIVISION ANALYSIS 'RESIDENTIAL 147 Gettysburg Pike, Upper Allen Township, 32-0726 C-ID Mechanicsburg, PA 17055 .APPRAISAL REPORT FOR ATTORNEY WILLIAM D. SCHRACK III 124 WEST HARRISBURG STREET, DILLSBURG, PA 17019 Estate of Richard J. Eberly RANCH DWELLING SITUATED ON 5.93 ACRES OF COMMERCIAL AND RESIDENTIAL LAND LOCATED AT: 225 GETTYSBURG PIKE, UPPER ALLEN TOWNSHIP, MECHANICSBURG, CUMBERLAND COUNTY, PA 17055 MULTIPLE PARCELS #42-28-2419-137, 057 & 042, Prepared by George C. Clauser, SRA 225 Gettysburg Pike, Upper Allen Township, 12-0726 C-1C Mechanicsburg, PA 17055 CLAUSER REAL ESTATE APPRAISALS Clausen Real Estate Appraisals, LLC P O BOY 777 Camp Hilt, PA 17001-0777 Phone (717) 737-7300 Fax (717) 730-0922 e-mail address: nclauserfn~comcast,net www.cianserappraisals.com August 24, 2012 Attorney William D. Schrack III 124 West Harrisburg Street, Dillsburg, Pa 17019 RE: Ranch Dwelling on 5.93 Acres of Commercial and Residential Land Located At: Gettysburg Pike, Upper Allen Township, Mechanicsburg, PA 17055 Parcel #42-28-2419-137, 057 & 042 Dear Mr. Schrack; As requested, I have completed my inspection and subsequent market studies on the above referenced property. My client and only intended user of this report is Attorney William D. Schrack III. There were no services regarding the subject property performed by the appraiser within the prior three years, as an appraiser or in any other capacity. The property being appraised consists of a 1,488 square foot ranch dwelling situated on 5.93 acres of rolling farm land. The dwelling is brickJmasonry with a pitched composite shingle roof with aluminum gutters and downspouts. The dwelling has an attached two-car garage, a rear porch and 3771 square feet of finished space in the basement. The dwelling contains six rooms, three bedrooms and 2.5 bathrooms. The condition is considered average for the age of the home. The dwelling is deemed to add negligible value to the property with this valuation being of the land only. For the purpose of this valuation the subject site consists of three adjoining parcels under the same ownership that total 5.93 acres or 258,310 square feet. The land is situated on the south side of Gettysburg Pike at its signalized intersection with South Market Street (PA Rt. 114) in Upper Allen Township, PA 17055. A survey is suggested to determine the exact land size and site dimensions. ' A portion of the land is currently being farmed and is planted with corn. A survey is suggested to determine the exact site boundaries. The land is situated in Zone X of HUD identified flood hazard areas and does not require flood insurance. The flood zone location is shown on Map Panel #42041 C0286E, dated March 16, 2009. The appraiser is unaware of any underground storage tanks on site. The appraised value assumes the property is clear of hazardous materials with DEP Phase I Report recommended. 4.47 acres are currently zoned Highway Commercial (C-2) District and 1.46 acres are currently zoned Low Density Residential (R-1) District of Upper Allen Township. 225 Gettysburg Pike, Upper Allen Township, 12-0726 C-1C Mechanicsburg, PA 17055 CLAUSER REAL ESTATE APPRAISALS Page 2 Based on my studies and subject to the limiting conditions found in and attached to this report, in my opinion as of May 14, 2012(date of death), the subject has estimated retrospective market value as follows: FIVE HUNDRED SIXTEEN THOUSAND--($516,000}-DOLLARS Details of my methods of valuation as well as a description of the improvements are contained in the ensuing Complete Appraisal Report in Summary Report Format. This report is believed to be consistent with recommended guidelines of the Appraisal Standards Board of the Appraisal Foundation. I have completed numerous appraisals of a similar nature on similar type properties and comply with the competency provisions of USPAP. This letter of transmittal is considered part of the appraisal which follows and is not to be detached. Employment in and compensation for making this appraisal are in no manner contingent upon the value reported, and I certify that I have no financial interest in the property appraised, present or contemplated, and that the appraisal assignment was not based on a requested minimum valuation, a specified valuation, or the approval of a loan. The appraiser leas personally inspected the property. Phillip Stover, the Assistant to the Appraiser, has assisted in the preparation of this report. The Appraisal Institute conducts a voluntary program of continuing education for its designated members. SRAs who meet the minimum standards of this program are awarded periodic educational certification. I am currently certified under the SRA program. Very truly yours, ~ c~~ George C. Clauser, SRA PA Certified General Real Estate Appraiser Certification Number GA000233-L ~~~~~ Phillip A. Stover, Assistant to the Appraiser PA Licensed Appraisal Trainee LAT000173 GCC/pas Enclosures As Stated COMMERCIAL INDUSTRIAL APARTMENT COMPLEXES 'SUBDIVISION ANALYSIS RESIDENTIAL 225 Gettysburg Pike, Upper Allen Township, 12-0726 C-1C Mechanicsburg, PA 17055 APPRALSAL REPORT FOR ATTORNEY WILLIAM D. SCHRACK III 124 WEST HARRISBURG STREET, DILLSBURG, PA 17019 Estate of Richard J. Eberly 3.78 ACRES OP VACANT COMMERCIAL LAND LOCATED AT: GETTYSBURG PIKE, UPPER ALLEN TOWNSHIP, MECHANICSBURG, CUMBERLAND COUNTY, PA 17055 PARCEL #42-28-2419-138 Prepared by George C. Clauser, SRA Gettysburg Pike, Upper Allen Township, 12-0926 C-1 B Mechanicsburg, PA 17055 CLAUSER REAL ESTATE APPRAISALS Clauses Real Estate Appraisals, LLC P O Box 777 Camp Htll, PA 17001-0777 Phone (717) 737-7300 Fax (717) 730-0922 e-mail address: gclauserrcomcast.net www.cla users nuraisals.com August 24, 2012 Attorney William D. Schrack III 124 West Harrisburg Street, Dillsburg, Pa 17019 RE: 3.78 Acres of Vacant Commercial Land Located At: Gettysburg Pike, Upper Allen Township, Mechanicsburg, PA 17055 Parcel#42-28-2419-138 Dear Mr. Schrack; As requested, I have completed my inspection and subsequent market studies on the above referenced property. My client and only intended user of this report is Attorney William D. Schrack III, There were no services regarding the subject property performed by the appraiser within the prior three years, as an appraiser or in any other capacity. The property being appraised consists of a 3.78 acre or 164,656 square foot tract of rolling farm land. The subject land is situated on the north side of Gettysburg Pike at its signalized intersection with South Market Street (PA Rt. 114) in Upper Allen Township, PA 17055. A survey is suggested to determine the exact land size and site dimensions. The land is currently being farmed. The land is situated in Zone X of HUD identified flood hazard areas and does not require flood insurance. The flood zone location is shown on Map Panel #42041C0286E, dated March 16, 2009. The appraiser is unaware of any underground storage tanks on site. The appraised value assumes the property is clear of hazardous materials with DEP Phase I Report recommended. The property is currently situated in the Highway Commercial (C-2) District of Upper Allen Township. Based on my studies and subject to the limiting conditions found in and attached to this report, in my opinion as of May 14, 2012(date of death), has estimated retrospective market value as follows: FIVE HUNDRED THOUSAND-($500,000}-DOLLARS Gettysburg Pike, Upper Allen Township, 12-0726 C-1B Mechanicsburg, PA 17055 CLAUSER REAL ESTATE APPRAISALS Page 2 Details of my methods of valuation as well as a description of the improvements are contained in the ensuing Complete Appraisal Report in Summary Report Format. This report is believed to be consistent with recommended guidelines of the Appraisal Standards Board of the Appraisal Foundation. 1 have completed numerous appraisals of a similar nature on similar type properties and comply with the competency provisions of USPAP. This letter of transmittal is considered part of the appraisal which follows and is not to be detached. Employment in and compensation for making this appraisal are in no manner contingent upon the value reported, and I certify that I have no financial interest in the property appraised, present or contemplated, and that the appraisal assignment was not based on a requested minimum valuation, a specified valuation, or the approval of a loan. The appraiser has personally inspected the property. Phillip Stover, the Assistant to the Appraiser, has assisted in the preparation of this report. The Appraisal Institute conducts a voluntary program of continuing education for its designated members. SRAs who meet the minimum standards of this program are awarded periodic educational certification. I am currently certified under the SRA program. Very truly yours, ~ ~,;,~. c George C. Clauser, SRA PA Certified General Real Estate Appraiser Certification Number GA000233-L ~~~~~ Phillip A. Stover, Assistant to the Appraiser PA Licensed Appraisal Trainee LATOOOl73 GCClpas Enclosures As Stated COMMERCIAL 'INDUSTRIAL 'APARTMENT COMPLEXES SUBDIVISION ANALYSIS -RESIDENTIAL Gettysburg Pike, Upper Allen Township, 12-0726 C-IB Mechanicsburg, PA 17055 ^ APPRAISAL REPORT 1 FOR ATTORNEY WILLIAM D. SCHRACK III 124 WEST HARRISBURG STREET, DILLSBURG, FA 17019 ~. Estate of Richard J. Eberly 3.338 ACRES OF VACANT COMMERCIAL LAND LOCATED AT: SOUTH MARKET STREET (PA RT. 114), UPPER ALLEN TOWNSHIP, MECHANICSBURG, CUMBERLAND COUNTY, PA 1?055 PARCEL #42-28-2419-139 Prepared by George C. Clauser, SRA South Market Street, Upper Allen Township, 12-072b C-lA Mechanicsburg, PA 170SS _. CLAUSER REAL ESTATE APPRAISALS Clauses Real .Estate Appraisals, LLC P o BOY 777 Camp Hill, PA 17001-0777 Phone (717) 737-7300 Fax (717) T30-0422 e-mail address: gcfauserGucomcast.net www.cla users apraisals.com August 24, 2012 ~ Attorney William D. Schrack III 124 West Harrisburg Street, Dillsburg, Pa 17019 RE: 3.338 Acres of Vacant Commercial Land Located At: South Market Street (PA Rt. 114), Upper Allen Township, Mechanicsburg, PA 17055 Parcel#42-28-2419-139 Dear Mr. Schrack; As requested, I have completed my inspection and subsequent market studies on the above referenced property. My client and only intended user of this report is Attorney William D. Schrack III. There were no services regarding the subject property performed by the appraiser within the prior three years, as an appraiser or in any other capacity. The property being appraised consists of a 3.338 acre or 145,403 square foot tract of rolling farm land. The subject land is situated on the east side of South Market Street (PA Rt. 114) north of its intersection with Gettysburg Pike in Upper Allen Township, PA 17055. A survey is suggested to determine the exact land size and site dimensions. The land is currently being fanned. The land is situated in Zone X of HUD identified flood hazard areas and does not require flood insurance. The flood zone location is shown on Map Panel #42041C0286E, dated March 16, ~ 2009. The appraiser is unaware of any underground storage tanks on site. The appraised value _ assumes the property is clear of hazardous materials with bEP Phase I Report recommended. The property is currently situated in the Highway Commercial (C-2) District of Upper Allen Township. Based on my studies and subject to the limiting conditions found in and attached to this report, in my opinion as of May 14, 2012 (date of death), has an estimated, retrospective market values as follows: FOUR HUNDRED THOUSAND-($400,000)-DOLLARS South Market Street, Upper Allen Township, 12-0726 C-lA Mechanicsburg, PA 17055 CLAUSER REAL ESTATE APPRAISALS Page 2 Details of my methods of valuation as well as a descri lion of th ' p e unprovements are contained in the ensuing Complete Appraisal Report in Summary Report Format. This report is believed to be consistent with recommended guidelines of the Appraisal Standards Board of the Appraisal Foundation. I have completed numerous appraisals of a similar nature on similar type `~ properties and comply with the competency provisions of USPAP. This letter of transmittal is considered part of the appraisal which follows and is not to be detached. Employment in and compensation for making this appraisal are in no manner contingent upon the value reported, and I certify that I have no financial interest in the property appraised, present or contemplated, and that the appraisal assignment was not based on a requested minimum valuation, a specified valuation, or the approval of a loan. The appraiser has personally inspected the property. Phillip Stover, the Assistant to the Appraiser, has assisted in the preparation of this report. The Appraisal Institute conducts a voluntary program of continuing education for its designated members. SRAs who meet the minimum standards of this program are awarded periodic educational certification. I am currently certified under the SRA program. Very truly yours, c c~:~ ~ ~ George C. Clauser, SRA PA Certified General Real Estate Appraiser Certification Number GA000233-L -~~~~~„~ Phillip A. Stover, Assistant to the Appraiser PA Licensed Appraisal Trainee LAT000173 GCC/pas Enclosures As Stated COMMERCIAL INDUSTRIAL ~ APARTMENT COMPLEXES -SUBDIVISION ANALYSIS 'RESIDENTIAL South Market Street, Upper Allen Township, 12-0726 C-lA Mechanicsburg, PA 77055 p4pp~~y~``CC~~ v, IYS ^ 0^' Y~.~Y SS W L, C~~ n Q m" ~ ~~ ~ ~, ._ s ~~ ~ ~ ~ ~e., 6~ s~~liNn o o ~ SCHRACK &LINSENBACH LAW OFFICES 124124 W. HARRHARRISBURG ST. DIL'LSBURG, PA 1 70 1 9-03 1 0 PHONE (717) 432-9733 FAX (717) 432-1053 Anorneys WM. D. SCHRACK III BRIAN C. LINSENBACH LETTER OF TRANSMITTAL TO: Register of Wills Cumberland County Court I~1~se CARLISLE, PA 17013 DATE: February 12 , 2013 RE: Estate of Richard J. Eberly 21-12-0695 WE ARE SENDING YOU: ®Attached ^ Under separate cover Item: Qtx Date: Description: Two copies of the REV - 1500, Resident Decedents Inheritance Tax Return. Please accept as filed, and return receipt to Ime ~ the envelope provided. Please also return atime-stamped cover sheet for the return THESE ARE TRANSMITTED AS CHECKED BELOW ^ For approval ^ Review/Comment ^ Other REMARKS: SIGNED: CC: Co ~.. '~ ~m W -gyp rn ~G'~ rnxn ca Nay nzrrrrn s mm° U, ~a Z ~ ° n o ~ 00 'n '~ oc-" 3 ---• fi=r n . ~ n a ..~ ao o c ~ Please notify our office immediately if all items are not in your package or :f there is airy problem ^ For your use ^ As requested ^ Returned ^ Distribution