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Home My WebLink About05-28-13 1 1505610140 � REV-1500 EX '°,.'°> PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po eox zaoso� INHERITANCE TAX RETURN 2 1 1 3 0 4 9 1 Harrisbur9, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Oeafh MMDDYVW Date of Birth MMDOVYw � 4 0 4 2 0 1 2 1 1 � 3 1 9 4 2 Decedent's Last Name Su�x Decedenl's First Name MI K 0 P P E N H A V E R F R E D R I C K J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI K 0 P P E N H A V E R S H E R R Y L Spouse's Sociai Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH 7HE REGISTER OF WILLS FILI IN APPROPRIATE OVALS BELOW O 1. Original Return � 2. Supplemental Return � 3. Remainder Retum(date of death priorto 12-13-82) � 4. Limited Estate � 4a. Future Interesf Compromise(date o( � 5. Federal Estate Tax Return Required death after 12-12-82) � 6. Decedent Died Testate � 7. Decedent Maintained a Living Tmst � 8. Total Num6er of Safe Deposit Bozes (Attach Copy of Wilp (Attach Copy of Trust) � 9. Litigaiion Proceeds Received � 10. Spousal Poverty Credit(date of death � 17. Election m tax under Sec. 9113(A) between 1231-91 and 1-t-95) (Attach Sch.O) CORRESPONDENT•THIS SECTION MUST BE COMPIETED.ALL CORRESPONDENCE AND CONFiDENTIAL TAX INFORMATION SHOUL�6E DIRECTEO T0: Name Daytime Telephone Number E L I Z A B E T H H F E A T H E R 7 1 7 2 3 2 7 6 6 1 c� - �:.:� I ��TER OF�111[LS U�'y��Y C � � �.:� First line of address I �n ��- �' � � � - ' � rv r -� �.., c'D C A L D W E L L & K E A R N S , P . C • I � > f Second line of address 4 II 3 6 3 1 N 0 R T H F R 0 N T S T R E E T I > I DAT��F�LED � City or Post Office State ZIP Code ---�—.I H A R R I S B U R G p p y 7 1 1 0 -'�` `�7 CorrespondenPs e-mail atldress: gf@2t110f(p�Ckl2gBl.f1@t Under penalties of perjury,I declare that I have examined this reWm,including accompanying schedules and statements,and to the best of my knowledge and beliei, it is true,wrrect and complete.Declaretion of preparer olher than�he personal representative is based on dil information of which preparer has any knowletlge. SIJ GN4)URE OF PERSO�R NSIBLE FO III�ETURN 5�� Ah . .al � �lSa!/(L��!% c.L_ ADORES 350 DDLE R AD NEWVILLE PA 17241 SJ(iN�F PR�PAF�iOTH R THAN REPRESEN7ATIVE �IaZ3I13 A�DD SS �� — { 3631 NORTH PRONT STREET HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ON�Y Side 1 � 1505610140 150561�140 � � 150561�240 REV-1500 EX Decedent's Social Security Number oecedem'sName. FREDRICK J • KOPPENHAVER RECAPITULATION i. Rea�Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 3 4 5 0 0 � . 0 0 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . z. • 3. C�osely Held Corporation, PartneBhip or Sole-Proprietorship(Schedule C) . . . . . 3. • 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. • 5. Cash, Ba�k Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 2 3 � � . � 0 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. • 7. Inter-Vivos Transfers&Miscellaneous N -Probate Property (Schedule G) � Separate Billing Requested . . . . . . . 7. . 8. ToWI Gross Assets(tola!Lines 1 through 7) . . . . . . . . . . . . . . . 8. 3 4 7 3 0 0 , 0 0 9. Funeral Ezpenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 6 5 � � . � 0 10. Debts of Decedent, Mortgage Liabilities, and Liens(Schedule q . . . . . . . . . . . . . 10. 1 9 5 4 5 6 . 4 1 11. iotal Deductions(tofal Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 2 0 1 9 5 6 . 4 1 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 4 5 3 4 3 . 5 9 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 13. . 14. Net Value 5ubJect to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 1 4 .ri 3 4 3 . 5 9 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousa!tax rate, or transfers under Sec.9116 �a)(i.z>x.00 1 4 5 3 4 3 . 5 9 t5. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.0_ 0 • 0 0 16. 0 . � 0 17. Amount of Line 14 taxable at sibling rate x.a2 0 . 0 0 n. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.79 0 . 0 0 �e. 0 . 0 � 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. O . O O 20. FILI IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610240 1505610240 J REV-150�E% Page 3 File Number DecedenYs Complete Address: 2� �3 oas� �ECEDENT'S NAME FREDRICKJ. KOPPENHAVER -- — — — --- --- ---- S7REE7ADDRESS 350 MIDDLE ROAD_ _—. -- --- ----- — — GTV STATE 21P NEWVILLE PA I 17241 Tax Payments and Credits: �� Tax Due(Page Z,Line 19) (1) 0.00 2. CreditslPayments A.Prior Payments B Discount Totai Credits(A�B) (2) 0.00 3, Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5, If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 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. relain the use or income of lhe property lransterred: ...................................................................... ❑ � b. retain the right to designate who shail use the property transferred or its income; ❑ ❑X c. retain a reversionary interest;or ......................................................... .. ❑ � d. receive the promise for life of either payments,benefits or care? ....................................................._ ❑ � 2. If death ocarred after December 12,1982,did decedent transfer property within one year of dealh wiihout receiving adequale consideration? ....................................................................................... ❑ Q 3. Did dacedent own an"in Uust for"or payable-upon-death bank account or security at his or her death? ......... ❑ QX 4. Did decedent own an individual retiremenl accounl,annuily or other non-probate property,which contains a beneficiary designalion?........................................................................................._._.... ❑ ❑X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FI�E 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 vaiue of transfers to or for the use of the surviving spouse is 3 perceM[72 P.S.§9116{a){1.1)(i)J. 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 ot assets and fling a tax return are still applicable even if the surviving spouse is the only benefciary. 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 tor 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in �z P.s. §s��s�t 2��z a.s.§s��s(a)(�)1• • The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defned,under Section 9102, as an intlividual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(12-12) pennsylvania SCHEDULE A DF.PARTMENT OF REVENUE REAL ESTATE INHERIiANCE TAX RETURN RESIDENT DECEOEM ESTATE OF: FILE NUMBER: FREDRICKJ. KOPPENHAVER 21 13 0491 All real property ovmed solely or as a tenant in common must be repoRed at fair market value.Fair market value is tleFlned as the price at which property would be exchanged behveen a willing buyer and a willing seller,neither being rAmpelled to buy or sell,boih having reasonable knowletlge of the re�evant facts. Real property that is jointlyowned with right of aurvivorship must be disclosed on Schedule F. Attach a copy of the settlemenl sheet if the property has been sold. ITEM Include a copy of the deed showing decedenYs interest if owned as tenanl in common. VALUE AT DATE NUMBER OFDEATH DESCRIPTION 1. Land and dwelling known as 350 Middle Road, Newville, Cumberland County, PA, with 345,000.00 tax parcel identification no. 44060037050, owned solely by decedent. The value of the real estate was determined by an appraiser. A copy of the Appraisal Report is attached as Exhibit 1. 70TAL(Also enter on Line 1,Recapitulatioa) $ 345 000.00 If more space Is needed,use additional sheets of paper of the same size. Rev-isoe ex.�oa.iz> pennsylvania SCHEDULE E oeanarnneNroFaeveNUe CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESioeNroECeoENr PERSONAL PROPERTY ESTATE OF: FILE NUMBER: FREDRICKJ. KOPPENHAVER 21 13 0491 Include the proceeds of litigation and the date the proceeds were receivetl by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, 1997 Chevrolet pick-up truck 2,300.00 TOTAL(Also enter on Llne 5,Recapitulation) $ 2 300.00 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(10-09) pennsylvania SCHEDULE H °E`"R'""E"T°`RE�E""E FUNERAL EXPENSES AND wHERirnNCETnxREruaN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER FREDRICK J. KOPPENHAVER 21 13 0491 DecedenYs debts must be reported on Scheduk I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNER4LEXPENSES, 1. B. ADMINISTRATIVECOSTS; 1. Personal Representa6ve Commissions: Name(s)oi Personal RepresenWtive(s) Slreet Address Ciry St2te ZIP Year(s)Commission Paid: Z, AttorneyFees 2,500.00 3, Famity Exemption:pf decedenYs address is notthe same as claimanPs,attach explanation.) 3,500.00 aa�manc Sherry L. Koppenhaver streetnddress 350 Middle Road City Newville State PA ZIP 17241 RelationshipofClaimanttoDecedent SpOUS@ 4, Probate Fees: 500.00 5 AccountantFees: 6. Tax Retum Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 6 500.00 If more space is needed,use additional sheets of paper of lhe same size. REV-1572 EX+(12-tt) pennsylvania SCHEDULE I oevnRrMeNTOFReveNUe DEBTS OF DECEDENT, wHERirnNCE rnx REruRN MORTGAGE LIABILITIES& LIENS RESIOENt DECEDENT ESTATE OF FILE NUMBER FREDRICKJ. KOPPENHAVER 21 13 0491 RepoA debts incurred by the decedent prior to death thal remained unpaid et the date af death,including unrelmbursed medical ezpenaes. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t Texas Capital Bank, N.A. mortgage 195,456.41 TOTAL(Also enter on Line 10,Recapitulation) S 195 456.41 If more space is needed, insert additiona!sheets of the same size. RE�-,5,3 Ex.,�,_,�, pennsylvania SCHEDULE J DF.PARTMENT OFREVENUE BENEFICIARIES INHERITANCE TAk RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: FREDRICK J. KOPPENHAVER 21 13 0491 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Truatee�s) OF ESTATE 1 TAXABLEDISTRIBUTIONS �Includeoutrightspousaldistnbutionsantltransfersunder Sec.9116(a)(12).� �. Sherry L. Koppenhaver Spousal 145,343.59 350 Middle Road Newville, PA 17241 Spousal Spousal Spousal ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. ��, NON-TAXABLEDISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 8.CHARITABLE AND GOVERNMENTAL DiSTRIBUTIONS: 1. TOTAL OF PART Il-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheels of paper of the same size. AGRGGD SCHGDULC OF DISTRIBUTION Sherrv I,. Koppenhaver and Deron Koppenhaver, Stacie Snowden, and Lisa Barricl< hereby agree as follows regarding the settlement of the L-,state of Fredrick.T. Koppenhaver, Deceased: 1. Sherry L. Koppenhlver is the surviving spouse of Predrick .T. Koppenhaver, Deceased (hereinafter "DecedenY'), Administratrix of Decedent's EsYate and intestate benefici�ry of Decedent's Estate. 2. Deron Koppenhaver, Stacie Snowden, 1nd Lisa BaiTick are the surviving children oF Decedent and intestate beneficiaries of Decedent's Est�te. i. The assets of DecedenYs rstate consist of real estate l:now as 350 Middle Road, Ne�+n�ilie, Pennsylvania, with an appraised value of$345,000, and a 1997 Chevy pick-up trucl< with a value of x2,300. 4. The Ueneficiaries of DecedenYs Estate under the intestate laws of Pennsylvania are Sherry L. Koppenhlver and his dtree children, Deron Koppenhaver, Stacie Snowden, and Lisa Barrick. Deron Koppenhaver is DecedenYs child not of his marriage to his surviving wife, Sherry L. Koppenha�rer. Pursuant to the Pemisylvania intestate law, Sherry receives one-half of the proceeds of Decedent's Estate and the dvee children receive the other one-half of the proceeds. 5. Sherry L. Koppenhaver resides in the 350 Middle Road,Newville properiy Qtereinafter "Property"). Tt is her desire to cantinue to reside in the Property 1nd to solely own the Property with �reverse martgage. It is Deron Koppenhaver, Siacie Snowden, and Lisa Barricl.'s desire for Sherry L. Koppenhaver to continue fo reside in the Propet�y and for Sheny L. Koppenhaver to solely own the Property without paying airy amount of the Property's equity to Deron Koppenll�ver, Stacie Snowden, and Lisa Barrick. 6. There is cun�ently a mortgage on the Property with � payoff amount as of May 3l, 2013 0l'$19�,456.41. 7, Sherry L. Koppenhaver shall receive the Property and 1997 Chevy pick-up truck from Decedenf s Gstate. R. Deron Koppenhaver, Stacie Snowden, and Lisa Barrick shail receive nothing from Decedent's Lstate. 9. A deed shall be executed by Sherry L. Koppenahaver, Administratrix, transferring the Property from Decedent to Sheriy L. Koppenhaver solely. 10. The title to the 1997 Chevy picic-up truck shal] also be transferred to Sherry L. Koppenhaver. 11. Release. Deron Koppenhaver, Stacie Snowden, and Lisa Ban•ick hereby represent and acknowledge that they have in fact been given full and compiete infarmation regarding Decedent's Lstate and hereby release Shen•y L. Kop�enhaver, as Administratrix and sole beneficiary, as well as Sherry L. Koppenhaver's heirs, administrators, execufors, successors, andlor assigns in regard to any claims, actions, liens, suits, payments, accounts, and demands whatsoever against Decedent's Estate. [This space left intentionally Ulank] 1N WITNGSS WI-T�RLOF, we, the undersigned, have hereunto subscribed our names in agreement with the provisions oPthe above Agreed 3chedule of Distribution, on Hte respective dates indicated alongside our sign�tures below, with the intent that this Agreement shal] become efPective upon fhe signature of all four signatories indicaled below, on the date of the last signatory's signature. > � �.._�_) ' J ��/t:�G�i' � c,-� � % L. i ,l�<<-t �pa— t�c �f Sherr oppenh �/23/i3 ` ' �, �.� , p�t� Deron Koppenhaver � � 'i ��-3%�-� ..�� .� m�rr., �� Date Stacie Snowden � .� Il�, o�AAQ ��r��K Date Lisa Barrick i3na-ontn_nsi�s FHA#446-1757484 U..iro�... Re:�aa.,e�a� Apprai�al Repo�e r�,.n�... MIDDLE-sso i,. ..r. .,....oa.,,,,.,,...,mm...,�o..,..�..�e.�,,,e,..e.��.,.,.,.�, �..,...�,...,...,.......�,.�.�.....�..,.,,�e.,..�.e,�.��.�.................e,,,.....,,..�,,..�,..,,,. a.,,�_•,n..,.....350 MIDpLE ROAD P,. NEVvVILLE s,.,.PA Z,,.Ce=. 17241-B609 o....e_..SHERRY KOPPENHAVER o....,.,,v,,,,�..a.,,,...KOPPENHAVER FRED J a.....CUMBER�nNO COUN1v �.s.o.............DEE 800K 130'.PAGE 925 n........'.a.,..,wAPNqUNK. �TAXIDp4406003"7050 r..Y...2012 Rf.l,...i u..p.....•�...,,N..... W.CUMBERIAND COUNTY nn.,a.,...,�.25420 G�...J..�.0130.00 o.�..o... % o...... L.,.,� v...... so..,.�n.......,.,,,n 0 Puo Hon a o Do �,....., ,..me..,. a...�..,,u.a.,,n,.....,.., v..S,_.,. �..,_..e„ a�_(,..�.... n...�..m.�.r.�. N,.....,..i,,..,,..,,..., X a.,...,.�.r.......,,a. o,�..�,....�,.1 i...,..lC,,.�,GREAT OAK LENbING n.,.....,1920 GREENSPRING DRNE TIMONIUM MD 21093 I_,�...,.,�,.�..,a..... .....................o..,_a...,��,.....o,,...�.,...�.�.,,..,_.,..me..,..�.�a,a,,..,�..,�..,.,...,,,,.,00..�,.a v.. X Ne R.,e..............61....•,.a.�..,..,,..=•I•L•�•."�•1.1. THE SUBJECT IS NOT CURRENTLY LISTED NOR HAS BEEN LISTED IN THE PAST 12 MONTHS OF THIS APPRAISAL.'CONFIRMED BY PUBLIC RECORDS. i ..., .,...e�,.,.�.,.,....e�.„.,�e...�.,e.,�.,..,,-aP....,....,,,.....��.._t.,�.,..,�...,,.��.e.�.....,,�,.�....�...�e...,..�,.....�.e...�.>..,....,...�._.. �..,...m.�. : G�.....,V,,._x U.�.<,ca.,,..�, i..�..o.o�-,�r,.��..,.,.e.....e,.....��.........p v.. Ne D.�.Se...... i.,�........�.,.,....�.,...,.....6e.�.....o.....,.�e.....�>.,..w.,,e.,e..,�..m.�,...�.,.....,.,.l,o,.o.�,>....�..,.e.................e...._.a V.. Ne i,v.,.._>e.��..,e�.�,e��...�e,.,..�,e..�.�,.�,..�..m.�.,.o.�,. Ne._�.a................�..�.e.��...e,...._......,e_....._......�........... N.........._.C........i..�.. � � O.�b..�.N...��..T..... O...II:�.N....1.. P._.....L....U._% le...�e. LL,.. 5,.,,,....., X R.,,.� P,..o••„V..... I.......�.,a X S,.e�. �.��..�,.o PRiCE AGE 0..-U,.. 79% � B„��.U,. 0...)5% X 25��5% U..,..25% D.m...<IS,.,o„ S�e.,.,• X 1.6.�..... O...S,.,,� 1000 ... 2�4U.� l % � G.a..,.. R.,�, X S.,=,. S�o,. M..�..�.,,L..• 0.=..3m�.. 3�6m,«. 0...6m�.. 80 Le.. 1 M..�.F...�„ 5% , N,�,...e...a„11e...,,..�,. THE SIIBJECT AREA IS 60UNDED BY RTE.2�4 TO THE NOftTH RiE.]<TO 500 H�. 75 C.mm...�., 5% „ THE EAST RTE et TO THE SOUTH ANO RTE522 TD THE WEST. 175 P,.,. 20 0,,.. OPEN 10% N.,,,,,....,e.,D....�,��e.. iHE SUBJECT IS LOCAiED IN THE AREA OF W CUMBERLAND COUNTV. THE COMMUNITY CONSISTS PRIMARILV Of HOMES OF AVERAGE�UALITV CONSTRUCTION. IT IS CONVENIENT TO PUBLIC SCHOOLS,SHOPPING,HOSPITALS, &RECREA710NAL FACILITIES. THE NEIGHBORHOOD OFFERS STABILITY AND MARKET APPEFL. M.,...Ce..,��e.,p.,�,..,...,•..,,e.,�e.,...,e...,...�..,,e�.) THE MARKET IS STABLE WITH THE SUPPLV OF BUYERS 8 SELLERS BEING BALANCE�. TVPICAL MARKETING TIME IS 90 TO 120 DAYS'TVPICAL EXPOSURE TIME IS 90 TO 120 DAVS.NO UNUSUAL MARKET CONOITIONS NOTED.ITS TVPIGAI FOR SELLERS TO CONTRIBUTE TO WAftDS BUYERS CLOSING COSTS. o�m...,e-,PLAT NOT LISTEp ON TAX REC. a...12.34 ac s..,.RECTANGULAR v�._N�Res: s,.-,•,=zo�.,,c,.,.,��.,.e- R 1w..,o....�,�e..RESIDENTIAL Ze.�..o La_e��..,.. X l.a.� L.o.�Ne..e..,e.m..o IG.„a�.�.,...e W.1 Ne Zo....a L�.e•� a..<.�e.) I.,....�e�•..,.....�..,,..•e.,.....e,..�e•,a•.�...�m,.,..,le...e.aoe..,o•,.�..,....a.,..,,�...�a.,b..,.......,..? XY.. Na I,Na,�..=„,.. U..�i.�.. P...��. O.._.._...i..l G....�. 0.....1.....�.. 0....�..I....._....._...—T... P....._ P.�.... 6.�..�_�„ X W,,.. X WELL 5.�.� ASPHALT X G.. X s...�,..,5..... X SEPTIC n��., NONE FpMPS.._=,.,f,e.„H.,....a.. Y.. N, FEMAF,,,,Ze..% FEMAM.,M qp041C0180E FEMAM.,o.,.03116/2009 A.................a a�,..�..ime.<.•m..,...ai...��>.�......,..,....? X Y.. Ne I,Ne,a..�.ie.. A..,..,.,.r.�,..........,...a.�a�,......,..�i..�e..I,.,...,.,�......e...m.,,�.,..,.i.a.......�..e..ai�ie.,..�..,...,..,..�..1� Y.. X Na I.Y..,o....ie.. GENERALDESCRIPTION � FOIINpATION E%TERIORbESCRIPTION m.s,�.d�o.,amo.. INTERIOR � m.�..�.�d�e.a��,.,� u..,. X a. 0....,.a.....�..u.,, Ce.=,.,.S�.e C.._•5..=. F,.„,.,�e�w.��. CONCRETEG F�e,.. CARPNINYL-G �e�s.e.,.. 1 X F„,a..._..., v..��.,a..._.,., e...,,>.w.,�. BRICK-G w.��. SH-ROCK-G r,,. R o.�. n�,. s-o..iG=u..�, e...m..,,u... 1288. ..�. ae<,s...,.�. SHNG.COMP-A t�m�r�..�„ WOOD-G X E.�.��., P.,,.,..a U.a..Ce,.,. e.,.m.��r�.�.. 50% G..��.,.6 oe_�.,e..,.ALUM:A 6..�F�e=. VINY4G o..�,,.IS�.�. RANCHER o..�.�=.E�..,i6�, 5„_,P�.m, W�..,e_�,o. D-HUNG-G B.�.w.�...e� CER.TILE-G v...a.�„1984 e.�,..�.e. i....,.,�e. s,�.,..s..�i..�,M., INSULATED-G G..s,e.,,• u>.. [,,.,.�..n. v.. 10-15 o.m,.... 5..,,.-..., 5=...�. YES-G o..._., x„C... 2 A,��. Ne,,. H..,�,o FWA NWBB R.a�..,� Hm...i�i.. WeaaS�e..JXO O.i.....sS...�....GR4VEL o.e,.a... 5.... 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THESUBJECTHASpOUBLEHUNGWINDOW5THR0UGH0UT,FHAHEATAGASFlREP�ACEIN � BASEMENTANDCENTRALAG.THEEXTERIOROFFERSAFRONTPOftCHAN�A510EPAT10. � D....��,....e�..�.....e��...,..��•.�.6-•��•=��a•..=•�..�•�...,.�.��..•��.,.•�••,�-...,..mo�.��.,.,�.J� C3;KHChen-u tlatetloneto(ive earsa o-,BaNrooms-not u UateqlHE KITCHEN HAS BEEN UP�HTED WITNM THE LAST 5 VEARS WITH NEW COUNTERS NEW FLOOftING AN�APPLIANCES.THE SUBJFCT WA5 FNIRLV WE�L MNINTAMEp WITH NO MAJOR UPOATES BESIDFS THE KITCHEN WITHIN THE LASi 5 YEARS. A..�........r�..r....,�.�,.u.........a,,........e�i�.,...�.�.�...�.....,_.exur..e....a.....,e...,..e.,..i�..._e.i..e��...o.e�..yP Y.. X Ne AV.......,..ie. De,...,.n.vo..�.s.....-��v=e„�e...,e�.,..ie.pe...<ea(.....,.e........,r..i>....e....i.e�,.,,.�e...�.,,�.e....�=iP X Y.. Ne hNe.e..me. �.....�.i/..1.�_ION_..i(p5 IiPOV.�.i>.91Y�� ........�..in[��.....R'cEU1.lE� . ... '-....IF_I.miINMIt....HI]5 �X� IB �i � FHAM0.484757484 U..irorm Ra.�ae..r.i Appra�•ai Rapora t�..r�e. MIDDLE350 r.,....,. 3 �.,.,�......,.°o..,�.............e,,...a,e,..�.�......,.w.�,.,.,,,,,,,...oe,...o,..a...„..,..._a 299000 ,es 349900 L..,.... 5 ...... ....�......�..�....,......�...e..ee,_��,,.,�.,. ..�._.�....e�.�......�..�....�.o,k..em3 3�0000 �ai 385000 4I NfINI SU�JELi LOMPARABII SALE N0.1 C�MPARP�LE SALf N0.2 COMPARABL[S�LI.N0.� 350 MIDbLE ROAD 45 BOBCAT ROA� 53 Sl18DIVISION ROAD N20 CREEK ROAD n..,.... NEVWILLE PA 17241-8609 CARLISLE PA 17�15 NEVWILLE PA 17241 CARLISLE PA 17015 v.o..m,,,.es.,.,.�� 8.33 milas ENE 0.01 mlles SW 8.14 miles E S..P.�,. E S 300 000 5 305 000 8 310 000 S.�.P.�.I,,,,,,L�..n... 5 0.00.,.,.. S 187.82.,.,,. i �84.52...,�. 3 158.97.,.�,. o,,,se,....;.7 CPML#10232179'DOM 50 CPML#10229683'DOM 11 CPML tF10223831'DOM 129 y.,,„,,,q,.5....._-. MLS PUeLIC RECORD MLS PUBIIC RECORD MLS PUBLIC RECORD V�Wf�OL6IMPUtS DESCNIVPON DESCRIP1i0N .i-ua....,..� IlESCRIPTION �iitA.�.,....., �ESCRiPTION .ltsn.„.,_... s.,.e.r�-.�.�.A A�mLth ArmLth ArmLtn �o��,,..,,.,. Conv4500 0 Conv 5000 Conv5000 o,,.e,s.�,rt�_. � s03/13'c02/13 s02113�c10/12 s11/12'c101i2 0 t.,..,,e. MRes N'Res' 0 MRes' 0 N'Res � �„,....e�.dr..5�..,,�. FEE SIMPLE FEE SIMPLE 0 FEE SIMPLE 0 FEE SIMPIE 0 5„_ 12.34 ac 21.15 ac -9 000 25 ac -13 000 11.13 ac 0 v�._ MRes' N-Res 0 N'Res' D N'Res' � p..�,.ti,,,.� RANCHER SPLIT LEVEL 0 CAPE COD 0 COLONIAL 0 0,..��.,e,C.....,...�a, �3 Q3 0 a3 0 Q3 0 n.,,,,,qs, 29 6 -4 500 5 -4 500 113 4 500 ce.,�,�_.. C3 G3 C3 0 C3 0 A..e...G..v. i..... 6n.... 8..�.. i.... Be..... 9..n. i.... B..�.. B.m. i.... Bn..... B..... ae„_ce..,� 6 3 1.1 9 4 2.1 3 500 10 5 3.0 -6 000 8 3 2.1 -3 500 G.e,.L..� a...20 1288...,�. 1650.,.,�. -7240 1568 .,.,. -5600 1950.a.•�. -13240 g..._..�eF�,.�.... 1288sf644sfin BOOSf475sfwo 750sfOSfwo 1025sf675sfwu a...._.a.�e_G..=. �rrObrO.ObaOO irrObrO.ObaOO 0 iD000 irr76ri.ObaOO -5500 F,,.�,�e..�V,��„ AVERAGE AVER4GE 0 AVERAGE 0 AV6RAGE 0 - �i.-•,.,;C,e,,., FHAC1Air HT.PMP-C/AC 0 HT.PMRCIAG FHA/GAG 0 � E..,,,[.,,.,...,i�.m, D-HUNG D-HUNG 0 D-HUNG 0 D-HUNG 0 • G...,.ic,.,e.. 2 Car Gara e 6 Car Gara e -6 00o 2 Car Gara e Drivewa 3 000 ae.<.iP.,,a�o... Palio/POrch Porch 2 500 Porch Patio Deck 2 500 � FIREPLACE 1 FIP 1 F/P 0 FIP 2 500 3 F/P -5 000 - BARNS 28amswlStalls None 30000 BamNJOrksho 7500� None 30000 � N..A,n.�m.-.lie..,) �� X . S 2 260 X � 3 1 600 S 12.760 A„�.�.eS.�.P.�.. , N.,Aa�. O.e% N.�n,�. -O.S% N.,A,,. 4.1% ..,te_....,... � � G.a..n=. 209% x 302260 G.e..p . i8,6w s 303400 G,...n . 21 7z 8 32276� X � ....,.....,�.,._..................�.,..e,�.. ,.e� ,..,..�..,�e,......�.......i,..e�...e,.�. M„ X , 0.,..w,�..1,) CPMLTAXRECORD<......e.�...................�e.00..�.,e.�..�.........>.�e.,e�.,.....��..,.,.e,�.,�..oe..�... M.. X o o.,..e..�..1 CPML TAXRECORDe...�..,....�,,...e�,..�eme...,�...,.,,o.,�.....o,�,..e,,.,.,.e,,.,.e„�.�,mo...,,.,,,.. R.P .3 �••��•••��iEM��•,.••�•��•� SUBJECi �•�•�,,••�, COMPARPBlFSALEN0.1 COMPARP9LESALENO.P �•�� a....�.,�.o��.o. . .�e,rai�...,.vo-.iweo.......�em>...e�.,.,.. .. e . o cOMPNRApLESALEN0.1 o.,.e,P.�e,s.�.rc...�.. P.�..e,o.�a.S.�.li....,,.. �.,.s�W..i.) CPML,TAX RECORD CPML TAX RECORD CPML,TAX RECORD CPML TAX RECORD C,,.�,,..D.,.=,o.,.Se.....�.) 04/OB@013 04/0812013 04/08/2013 04lOBf2013 n,,,,,,,,,,,,,,e..,,.e.,..,,,.,,,�.,e„a.,.....,,.,�,.e,...,...a.em�...,,...�.. TO THE BEST OF THE APPRAISERS KNOWLEOGE THE SUBJECT HAS NOT BEEN LISTED IN THE PAST 12 MONTHS AND HAS NOT BEEN SOLD IN THE LAST 3 YEARS. S.,mm..,,�5.�.,Co,..,..�.e.Mo.e..�. SeeAllachedAtltlentlum I�...,...,v.�,..� 5.�.,c„m,...�,_.,n,..e....b 345 000 i..........v.....,.�. s.�..c._,.,�....n.......,s345000 c_..a...---.. �.....�e.-.IS3897�0 i_.e.._a...._..,I.,....�.o.. s0 THE SALES COMPARISON HPPROACH BEST REF�ECTS MAftKET VAWE W THE EYES OF ATYPICAL 6UVER AND IS RELIED UPON FOR THE VAWE DEGSION WITH THE COST APPROACH SETTING THE UPPER LIMIT. THE INCOME PPPROAf.H WAS NO OEVELOPE�AS IT IS NOT ' NECFSSARV. ' i.�..�..,.,.,.�....,,�. X `..i..( .,.e,-e,.e.em.....��a.o,.�......,�.�.,�....�,,..,.e.�...e..,.e,..,roe�.,..�..e..a...o��..,�.im�,..,..�...,..,.........e..mo._..e. ❑.,.y.�,,.......e�e_.....a......,.�..,._��e-,..�..e..�,�e.e...,.� .�e��....a...,,�..�....e...,...,�....__.PLEASE SEE PAGQE 3 FORANYryFH ,.,.._„ . � �.a..�.�. �....e.. �,e....�.,..,�. �e�.....,.. e _...e.,.e .�... � . �e�� .,�... �..�„e. �...�....,e..e .o.�. A • RECOMMENOATIONS� � e. . ....�...............�.._.,.__.............,......,--,..e....,,,...........--,_e..,.....__....,.....,,..�........�_�.�.. .....'.,.,..�.........�...�.....�,�...�.,._,t....l,.�..,...e,..._...........,....,�.....,......�.....,.,...��.................�........�.s 345�000 ..e. 04118I2013 ,-..�..�......._e.�...>....>..............�....�.<,.............. � ....u._t..�l��i.�.[lA5 i14DV....A2011 n...��....��" ......N�]]�A�➢µ.i....�� F......M..I..OUP'le I/�...1W5 ' � 4...2..i6 � 5tlM@uNii BAL7IMORE APPR4ISAL FHaaaas-»s�aea U..+rorm Ra.�aa.,c�.i App..�+ei Reporc F�,.me. MIDDLE-350 ALL COMPARABLES SALES UNLESS OTHERWISE NOTED ARE SETTLED TO THE BEST OF THE APPRAISERS KNOWLEDGE. VERIFICATIONS IS NATH REALTORS AND MLS SERVICE.EVERY EFFORT HAS BEEN MADE TO COM7LV WI7H FNMA GUIDELINES.COMPARABLE PHOTOGRAPHS ARE 08TAINE�FROM A DIGITAL CAMERA OR MY PERSONAI DATA6ASE. I DROVE BY ALL THE COMPARABLES&VIEWED THEM FROM THE STREET AND SOMETIMES I 00 USE COMPAFtABLE PHOTOS FROM Ml5 DATA BASE OR FROM OTHER SIURCE BECAUSE THE HOUSE CAN NOT BE SCEEN FROM STREET DO TO VIABILITY IS POOR THAT TIME OF pAY OR HOUSE CAN NOT BE SEEN FROM STREET OR THERE VJERE PEOPLE IN FRONT OF HOUSE. ALL PUBLIC AN�PRIVATE WFORMATION WAS CONSIDERED ON THE DATE OF APPRAISAL AND WERE REFLECTED IN THE MARKET VALUE ESTIMATE.THE SUBJECT PROPERTY WAS NOT FOUND TO BE IN A SPECUTATIVE MARKET.THE PURPOSE FOR THIS APPRAISAL IS fOR A MORTGAGE. USER OF THIS APPRAISAL REPORT IS THE LENDER/CLIENT AND OR HUD/FHA.THE INTENDED USE IS TO EVAWATE THE SUBJECT PROPERN OF THIS APPRAISAL FOR A MORTGAGE FlNANCE TRANSACTION SUBJECTTO THE STATED SCOPE OF WORK,PURPOSE OF 7HEAPPRAISAL REPORTING RE�UIREMENTS OF THE APPRAISAL REPORT FORM AND DEPIN1710N OF MARKET VALUE NO ADDITIONAL INTENDED USER ARE IDENTIFIED BY APPRAISER PUBLIC RECORDS IN THIS AREA ARE TVPICALLV INACCURATE.THE SUBJECTS SQUARE FOOTAGE MAY DIFFER U+RGELY. � THE SUBJECTS SQ�ARE FOOTAGE OF COURSE IS MEASURED FROM EXTERIOR.THE COMPARABLES IF PUBLIC RECORD IS INACCUftATE IS ESTiMA7ED BY EX7ERIOR VlEW I DID APPR4ISE THIS PROPERN FOR CLIENT ALMOST 3 YEARS AGO • MAY 2010 . FHA REQUIREMENTS�.THE SUBJECT MEETS THE MINIUM FHA REQUIREMENTS AND NO REPAIRS ARE NEEDEO. � COSTAPFROACHTOVPLUE(..=:..e��.-=..F..,..i.M..)� � P.e ..I�� S..oPe•,,o.��.>o�.�e.e..e.,,....•,,.m...,. ,,.w=...,.•e•,a..<,..,�w....,<_.�_.,�.,�e... ( e„em......... .....e.o,......,.e<..o...,,_.,..,,�,...��d THE SI7E VALUE WAS ESTIMATED BY USING LAND SALES OF THE AREA. ESiIMPTE� RFPRO�UCTIONOR REPLACEMENTLOSiNEW OPINIONOFSITEVAWE... ,._._ .=E 75000 : se,..�.o�«.�=.,.LOCALBUILDERS oW.��„ 12885,.F�.cS 90DQ_. - t 115920 . p,.•,,,,,,,,,,•.�m�e.,....,.. e,�.=,�...,...e�.=.,=.,. 3I20t3 BsmC1288 S,.F�.�s 50.00.._ .= t 64400 - Cem_...,.,.,Ge.,qaa.e.�„(a.,,.��.�..9•.- =•��..�e,..a.e..=�.,�,.,,.,�. APPL,PRPATBARNS 15D000 REMAINMG ECONOMIC LIFE IS 40 YRS�l- G..,o.lc..,e., 952 5,.r�.�i 30.00_._ ..E 28560 � COST APPROACN IS DEVELOPED FOR LENDER'S BENEFIT Te�.,E.��m.,.a�ce.�-N._ .- S 358 880 AND IS NOT DEEMED TO 9E AN EFFECTIVE DETERMINATION t... 50 c.„�.., r.,M,�.., e.,.,,.., OF VALUE DUE TO THE AGE OF THE SUBJECT. D.,,..��.,�,.. $69 200 = s 69 200 THECOSTAPPROACHISNO7INTENDEDFORINSURANCE D.,••=�.,.aCe.,,,i_,.o..m.��.._._._ .=b 289680 PURPOSES. "a.:v...as.im.=..m.-....,. .= s 25000 G.�m,�...R.m.�.,�.oE.e.,m�.L,. HU�.-..VA,..�, 40Y,... IN�ICATf�V�WE8YCO51APPR0ACN._. • S 3897D0 � ' �� INCOMEAPPROPGHTOVAWE(.,....,,,i.....F..;..�.M..) � F.�,m.�_.�Me....�,M....�R.�,E 1750 %G,D.,R...�M,.,�.��.. -E D I..,K.,.,,V.,...�rl...,.,m_Aoa,.,.=� s�_.m,ne,i..om.n��.,.e..b.e..,��o-,,,�e..•D................ceMl NA � � PROJECTINFORMPTIONFORPU�.(�....��..ei-) � i.,,..�...��..i,,.��..��,..,.e��,,..ria_.e_...:n..e....,o.MOnl? v.. N. u.�„o.l•1 0,..�.., n,,.�.., v.e..�.�..,a..e_�.a�.,e._.,�e�,w Puo.oN�v�,,..a....<o-.i,..,..,...��,.,�.,,..Hon..,,�_.w,.<,�,e,..�„.......��.e,...��,.s,..�,. �•o r�,.,�.....e,y..,.�, �.._...e,�...... ��,.�..._�..e,...,�,. re,.�....m....o,,..,�,.e�, i�,. �..............,,�.. ie�.�,,,._....e,...�,,.e...,. D.,..e,....1. � W,.....o...�...�.....,...,r.,...e,.._,..e..e......�....oe.,��,..A, ..�e.vllD' Y., Ne bY...�.,,.e.�e„_...a.... ' - , v.. Ne o.....e..,..6 . o . .....�.e,-...m...�.,.._.,�..�.....�.a.,..... ..e�. � f...�........ ,.m...�.�..,�......�i...,,.�..�..�emo�_�? Y.. Ne I.N...�.,........,�..�....�.e_o�.��..�. A..,...�e........,.�.......i....�ie...e>....He.............'Fl,.e�,..A..a Y.. Ne I�Y......�.ie.m.......i�....,....aem�a.,,. D_....,_.e,..,..e<....,.,,�..,.e..�.....e,,.��.u��.�... [......1/..�__A4...i.](q5 UPOV..i..91E011 �...��....,anC..n�...dGll�Pil�..��,......_ f...i.1/..f„��1W1M...�1W5 P.�.]..fi tm�[SIMOih]BN1� FHA#446-7757484 U.,vo�.., Ra.�aa..uei App�a�aa� Rsp=.o v��.m.. MIDDLE-35D This report form is tlesigned to repori an appraisal of a one-unit property or a one-urtit property with an accessory unil inclutling a unft In a plannetl unit development(PUD). This raporl torm is not tleslgnad to repon an appralsal of a manufactured home or a unit in a condominium or coopereCive profect. This appraisai report is subject lo the follovnng scope of work,intertdetl use,intended user,definition ot markel value,statement of assumpcions and limiting condRions.and certifcatio�s. Moqifcatio�s,adtlitions,or deletions to the intendetl use,intentletl user, defnition of market value,or assumpfions antl limiting conditions are nol permitted. The appraiser may ezpand the scope of work to inUude any additional research or analysis necessary based on the complexity of this appreisal assignment. Motlifications or deietions to the certifications are also nol permitted. However,additional cerfi(cations that do not constitute mateiial alterations ro this appraisal report,such as those�equired by law or those related to tbe appraiser's continuing education or membership in an appraisal organization,are permittetl. SCOPE OF WORK; The scope otwork for this appraisal is defined�y the complexiry ot this appraisa7 assignment and the reporting requirements ot this appraisal repwt torm,including tbe tollowing defiNtion of market value,statement of assumpHons and limiting conditioos,and certifications. Th0 appraiser must,at a minimum:(t)pertorm a complete visual inspeclion of the interior antl ezlerior areas of the subject property,(2)lnspect the neighborhood,(3)Inspect each of the comparable safes from at least the stree[,(4)research,verify,antl anatyze tlata from reliable public and/or private sources,and(5)report his or her analysis, opimons,and conclusions in tnis appraisal report. INTENDE�USE: The intendetl use of this appraisal report is for the lentledclient lo evaluale lhe property that is the sublec(ot this appraisal for a mortgage fnance iransaclion. IN7EN�ED USER: The intentled user of this appraisal report is the lenderlclient. OEFINITION OF MARKEi VALUE� 7he most probable price which a propeRy should bring in a competitive and open market under all cnnditions requisite to a fair sale,the buyer a�d se0er, each acting prudently,knowledgeably antl assuming the price is �ot affected by undue stimulus. Implicit in this definition is ihe wnsummation of a sale as of a specifetl date and ihe passing of title from seller to buyer under condltions where0y:(1)buyer and aeller are lypicelly motivated;(2)botfi parties a�e welf informed or well advised,and each acting in what he or she considers his or her own besf interest;(3)a reasonable time is allowed fo� exposo2 in the open maNCeF,(4)payment is matle in terms o!cash in U. 5. dollars or in terms of flnancial arrangemenis comparable lhereto:and(5)ihe price represents ihe normal consideration for the property sold unaffected by special or crealive fnancing or sales concessions'grantetl by anyone associated with the sale. "Adjustments to lhe comparables must be matle for special or crealive financing or sales concessions. No atljustments are necessary for lhose costS which are normally paid by sellers as a result of hadition or law in a market area;these wsts are readily itlentifia6le since the seller pays ihese cosis in virtually all sales transactions. Special or creative flnancing atljustmenls can be made to lhe comparable property by comparisons to financing terms offeretl by a ihirtl party instiNtional lender lhal is not alreatly invalved in the properry or transaction. Any adjustment shoultl not be calculated on a mechanical tloliar for dollar cost of Ihe financing or concession but the dollar amoun(of any aqjustment shoWd approximate the markeYs reactiort to the financing or concessions based on[he appraisefs judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is Subject to the following assumptions and limiling conditions: i. The appraiser will not be responsible for matters of a legal nature Ihai aRecl either lhe property being appraise0 or the titie to it,except for information that he or she became aware of during the researoh irnolved in periorcning this appraisal. The appraiser assumes Ihal the tifle is gaod and marketable and w�ll not render any opinions about the title. 2. The appraiser has providetl a sketch in this appraisal report to show the approximale dimensions of the improvemenis. The skeich is included only to assist the reade�in visualizing the property and undershanding the appraiser's determirtation o/its size. 3. The appraiser has examined the available flootl maps that are providetl by the Fetleral Emergency Management Agency(or other data sources)and has notetl in this appraisal report whether any podion of the subject site is located in an itlentified Special Flood Hazard Area. Because Ihe apDraiser is nol a surveyor,he or s�e makes no guamntees,ezpress or implied,regarding this tletermination. 4. The apPraiser will not give testimony or appear in court because he or she made an appreisal of the property in question, unless specific arrangements lo tlo so have been made beforehantl,or as otheiwise required by law. 5. The appraiser has nated in lhis appraisal repoq any adve�se conditions(such as needetl repairs,tleterioration,ihe presence of hazardous wastes,toxic subsWnces,etc.)observetl during the inspection of the subject properry or that he or she became aware of during the research involved in peROrming this appraisai. UNess othertvise sNated in this appraisal repoR,ihe appraiser has no knowledge o(any hidden or unapparertt physical deficiencies or adverse conditio�s of the propeAy{such as,but not limitetl to, neetletl repairs,tleterloration,ihe presenca of hezardous wastes,toxlc su6stancea,ativerse envimnmental contlltlons,etcJ that would make the property less valuable,and has assumed that there are no such condltions antl makes no guarantees or war�anties,express or implied. The appraiser will not be responsible for any such condi�ions that do exist or!or any engineering or testing thaf might be required(o discover w�ether such cbnditions exist. Because the appraiser is not an expert in the field oF environmental hazards,this appraisal report must�ot 6e considered as an environmental assessment of lhe property. 6. The appraiser has based his or her appraisal report an0 valuation conUUSion for an appraisal that is subject to satisfactory complefion,repairs,or alterations on Ihe assumption that the completion,repairs,or alterations ot the subject property will be pertormed in a protessional manner. 6.....v..L....l0u....tIXii �IPDV...�._Sqmi v..._.....,.ac'....�.....wpIDn�it.�..._.....� I.....u..r....iwi¢.....]m5 P...1.�5 n��1JnOttM9N� FNA#446-17574B4 Un�ro�m Re.�d...�,a� App..;.e� Rapo.� ��„Na. MIDDLE350 APPRAISER�S CERTIFICATION: The Appraiser certifies and agrees Ihaf. �. I have,at a minimum,developetl and repoAetl this appraisal in accortlance with the scope of work requirements stated in this appraisal report. 2. I pertormed a complete visual inspection of the interior and ezterior areas of the sublect property.I reported the contlition of ihe improvemen(s in facWal,specific terms.I identified and reportetl the physical deficiencies that could aHect the livability, soundness,or strucWral inte9ri�y of tne property. 3. I performetl ihis appraisal in accordance with the requirements of the Uniform Standartls ot Professional Appraisal Practice that were adopled and pmmulgated by the Appraisal Slandartls Board of The Appraisal Fountlation and that were in place at the time Ihis appraisal report was prepared. 4. I tleveloped my opinion of the market value of the real property that is lhe subject of this report 6asetl on lhe sales comparison approach to value, I have adequate comparable market data to deveiop a reliable sales comoarison approach for this appraisal assignment. I further certiy that I considered the cost and income appraaches to value but did not develop them,unless otherviise intlicafed in(his report. 5. I reseamhed,verifed,analyzed,and reported on any current agreement for sale for the subject property,any offering for sale of the subject propeM in the hvelve monihs prior to the effective tlafe olthis appraisal,and fhe priur sales oF the subjecf property tor a minimum of three yeaa pdor to the effective date oi this appraisal,unless otbern�ise i�tlicatetl i�ihis report. 6. I researched,veriBed,analyzed,and reportetl on the prior sales of the comparable sales for a minimum of one year prior lo Ihe date of sale of ihe compara0le sale,unless otherwise indicate0 in this report. 7. I selectetl antl used comparable sales that are locationally,physically,antl Nnrtionally the most similar�o the subject property. e. I have noi usetl wmparable sales that were the result of combining a land sale wi�h the conVact purchase price of a home that has been built or will be bullt on the lend. 9. I have reportetl atljustments to the comparable sales that rellect the maMcePs reacfron to the differences behveen the subject property and ihe comparable sales. 10. I veri(ietl,fmm a tlisinterested source,all information in lhis report that was providetl by parfies who have a financial interest in the sale or fnancing of the subject property. �i. I have knowledge and experience in appraising this rype of property in ihis market area. �2. i am aware of,antl have access tq the necessary and appropriate public and private data sources,such as multiple listing seMCes,tax assessment recortls,public lantl recortls and olher such data sources for the area in which the property is localetl. 13. I obtainetl the information,estimales,and opinions fumished by other padies and expressetl in this appraisa!report from relia6le sources that I believe to be true and co�rect. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neig�borhood,subject property,an0 the pmximiry of the subject property to aWerse influences in the devebpment ol my opmion of market value. 1 have noted in this appraisal report any adverse wnditions(such as,but not limited to,neetled repairs,tleterioration,the presence of hazartlous wastes,toxic suhstances,adverse environmental contlltions,etc,)o6served during ihe inspection of the subject pmperty or that I became aware of during the research involved in performing this appraisal. I have wnsidered these ativerse conQitions in my anaysis of the properry value,antl have repoRetl on fhe efiect af the conditions on the value and marketability of the subject property 15. I have not knowingly withheld any significant infarmation From lhis appraisal repoM1 and,to the best of my knowledge,all statemenis and informatlon ln thls apprefsaf report are tme antl covect. i s. I stated in this appraisal repoq my own personal,unbiasetl,and professional analysis,opinions,and conclusions,which are su6jeci oNy to the assumptions antl limiting conditions in this appraisal report. 7 7. I have no present o�prospective interest in ihe property that is the subject of this report,and I have no present or prospective personal inferest or bias with respect to lhe participants in the lransaction. I ditl not base,either partialy or completely,my analysis andlor opinion of market value in this appraisal report on the race,color,religion,sex,age,marital status,handicap, fami!ial staNS,or national origin of either the prospective owners or occupants o!the su6ject property or of the present owners or occupanls of(he properties in the vicinity o/the subject propedy or on any other basis prohibited by law. �8. My employment antl/or compensation for performing this appraisal or any future or anticipatetl appraisals was not condi(ioned on any agreement or understandin9,written or olherwise,lhat I wouid report(or present anatysis supporting)a pretleterminetl specfic value,a predetermined minlmum value,a range or d'�rection in valpe,a velue lhet favors lhe cause of any party,o�the attainment of a specific result or occurrence of a specific subsequent event(such as approval oi a pending morigage loan application). 19. I personaNy prepared all conclusions and opinions aboul the real estate thal were set foM1h in ihis appraisal report, If I relied on significant real properry appraisal assistance fmm any intlividual or individuals in the performance ot this appraisal or the preparation of this appraisal repoq, I have named such individual(s)and disclosetl the specific tasks pertormetl in this appraisal report. I certiry that any intlivitlual so nametl is qualifietl to pertorm the tasks. i have nof authorized anyone ro make a change to any i�em in Mis appraisal 2port;therefore,any change made to this appraisal is unauMorizetl antl I will take no responsibili�y for it. 20. I itlentified the lentledclient in this appreisal repon who is the indivitlual,organization,or agent for fhe organization that orderea antl will receive this ap0�aisal report. 21. The lentlerlclient may tlisclose or tlistribute Ihis appraisal report to�.the borrower,another lentler at the request of(he borrower, the mort9agee or its successors and assigns�,moqgage insurers�,government sponsored enterprises�,other sewndary market participants',data collection or reportin9 services',professional appreisal organizations;any department,agency,or insimmentality of Ihe Untted Stafes;and any stafe, the Olslrict ot Columbla,or other junsdictions;without hav]ng to obtain the appralser's or suDeN�sory appraiser's(if applicable)consent. Such consent must be obtainetl before this appraisal repoR may be disclosed or distributetl to any other party(ncludln9,but not Ilmited t4 the public Ihrough advertlsing,publlc relations,news,sales,or otBer media)_ o.....v..�__�or�_,.:o� iwov..._vami =..._..._,,a�_,_...ma�e�n._.....,.... r_,...x,.r.._;w�u__ews FHAk446-7757G84 Un�ror... Ra.iaa..uai Appraiaal Repero F��.Ne. MIDDLE-350 22 I am aware that any tlisclosure or tlistribution oF this appraisal repori by me or the lentlerlclient may be subject to certain laws and regulations. Further,1 am also subject to Me provisions of the Unitorm Standards of Professional Appraisal Practice that pertain to disUosure or disVibution by me. 23. The horrower.another lender at ihe request of the bormwer,Ihe mortgagee or its successors and assigns,mortgage insurers, government sponsoretl enterpnses,and other secondary market participanis may rely o�this appraisal repoA as part of any mortgage finance transaction that involves a�y one or more of these parties. 24. If this appraisal report was transmiftetl as an"eleclronic record"containing my"electronic signature,"as those terms are �efined in applicabie federal antl/or state laws(excluding aud�o and video recordings),or a facsimile transmission of this appraisal report containing a copy or represe�tation of my signalure,the appraisal report shall be as eNective,enforceable antl valitl as i(a paper versibn of this appraisal report were tlelivered containing my ori9inal hand written signaWre. 25. Any intentional or negligent misrepresentation(5)containetl in(his appraisal�eport may resWl in civil liability antllor criminal penalties inclutling,but not limitetl lo,�i�e or imprisonment or both under the pmvisions of Title 18,United States Code,Section i D01,et seq.,or similar state laws. SUPERVISORV APPRAISER'S CEft71FICATION: The Supervisory Appraiser certifes and agrees thaL �. I direcqy supervised the appraiser For this appraisal assignment,have read Ihe appraisal report,and agree with the appraiser�s analysis,opinions,statements,conclusions,antl Ihe appraiser's certifica6on. 2. I accept�ull responsibiliry for ihe con�enis ot lhis appreisal report inGutling,but not limited tq the appreiser's analysis, opinions,statements,conclusions,and the appraiser's cettification. 3. ihe appraiser identifiea in this appraisa!repoR is eithei a sub-conhactor or an employee of the supervisory appraiser(or the appraisal firm),is qualified to pertorm this appraisal,and is acceptable to perform this appreisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adoptetl and pmmulgated 6y Me Appraisal Standards Board ot The Appraisal Foundatio�antl that were in place at Ihe time this appraisal report was prepared. 5. I(this appraisal report was transmitted as an"electronic recrord"crontaiNng my"electronic si8nature,"as those terms are tlefinetl in applicable fetle�al and/or siate laws(exdutling autlio and video recordings),or a Facsimile transmission of this appraisal repod containing a copy or representation of my signature,the appraisal report shall be as ef�ective,enforceable and valitl as if a paper version of this appraisal report were delivered containing my original hand written signature, APPRAISER SUPERVISORY APPRAISEp(ONLV IF REQUIRED) Signature ,�7g� � SignaWre Name J ie7 Nolan:' Name Company Name BALTIMOREAPPRAISAL&REALN Company Name Company Atldress 5509 YORK ROAD Company Adtlress BALTIMORE,MD 21212 Telephone Num�er 410-435-4321 Telephone Number Email qdtlBSS APPRAISAl4354321@P.OLCOM Email Address Oate of Si9naWre and Report 04/18120i3 �a�e of Sig�alure EBective�ate of ApPraisal 04/182073 Slale CertiFlcation# State Certi(ication# RL739124 or State License# or Stale License# State or Other(tlescribe) State# Explration Date of Certlfication or llcense State PA Expiration Date of Certification or License O6l301p013 AfIDRESS OF PROPERTY APPRAISED SU6JECT PROPERTY 350 MI��LE ROAD ❑Ditl not inspecl subjecl property NEVN/ILLE PA 17241-8609 ❑�id inspect exterior of subject property from street Oate of Inspection APPRAISED VALUE OF SUBJECT GftOPEftTV$345 000 ❑Did inspect intedor and exterior of subject property Date of Inspectlon _ LENDER/CLIENT Name MERCURY NETWORK COMPARAB�ESAIES Company Name GRHAT OAK LENDING ❑Did not inspecl e#erior oi comparable sales fmm street Company Atldress 1920 GREENSPRING DRNE ❑Oid inspect exierior of comparable sales/rom streef TIMONIUM MD 21093 Dale of Inspection Email Address i..._M..r,.._wo....�rvs uaov.__.eiaon a....._..._�,o...._...�nmx�n.....__.e. r..._v..�..._�m�v......roes �-v.6_.R �IIA�OSLin�PiYNNii BALTIMORE APPRAISAL CALDWELL & KEARNS lAMES R.CLIPPINOEP JAMESL.GOLOSM2H A PROFESSIONAL CORPORATION OF COUNSEL STANLEYJ.A.L15MDWSMI 14ME5 D.CAMPBELL,JA. DouQUSH.MnNSico AITORNEYS AT LAW BREiT M.WOODBIIRN CMRPLES 1.OEXpPT,ll( MILNAEL D.REE� � MKHAEL A.FARRELL TNOMlS D.CALDWfLL,JR, Txomns M.Faarice�u 3631 NORTH FRONT STREET �i5ze-zoos} PETEqM.G00D HARRISBURG, PENNSYLVANIA 17110-1533 ELRABETH H,FEqTXEF CPRtG.W/SS GFEQORYD.Gf155 (1937-2030) txomns s.�e 717-232•7661 OPVID 1.EVENN015 FAX:717-232-2766 FICHaq�L NEaaNs 1E551CP E.MEFLV RETIqED lOSEPN S.SWARiZ THEFIRM�CKLEGAL.NEi � __ � �c o `^' �.,�.� n-� May 28, 2013 CO "�i �s '�= c m Y c� -<' n ��,'s � A f' r.,a ��. r..-r HAND DELIVERY '° '' `-'' R� cn _.:: ' -.:; Glenda Farner Strasbaugh, Register of Wills - " _ c : Cumberland County Courthouse -� One Courthouse Square =' ' ` Cazlisle, PA 17013-3387 � , ,- Re: Estate of Fredrick J. Koppenhaver File No. 21-13-0491 Dear Ms. Strasbaugh: Enclosed please find the otiginal and one (1) copy of the Inheritance Tax Return for the above-captioned Estate, Also enclosed is a copy of the front page of the Inheritance Tax Return for you to time-stamp and return to me. I have also enclosed a check payable to your office in the amount of$50.00 to cover additional probate fees due. Thank you for your attention to this matter. Very truly yours, .;�'�s� �. �?��./,�+ Elizabeth H. Feather CALDWELL &KEARNS, P.C. efeather@cklegal.net EHF:nb /Enclosures cc: Sherry L. Koppenhaver 13174-001/203258