HomeMy WebLinkAbout05-29-13 ,
J 1505610105
REV-1500 Ex'°"„'F°°+�'
PA Department of Revenue Pennsylvania OFFICIAL USE ONLY
Bureauof[ndividuaLTaxes ��•,���",��^�NHERITANCETAXRETURN CounryCode Year FileNumber
PO BOX z8o6oi ����
Harrisbur PA 1�1z8-o6oi RESIDENT DECEDENT �� � �,�
ENTER DECEDENTINFORMATION BELOW
Social Security Number Date of Death MMDDVYYY Da[e ot Birth MMDDYVYV
12/12/2009 02/10/1954
DecedenPs Last Name Suffx DecedenPS First Name MI
Smith Jr. Leroy p
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M�
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. Original Return O Z.Supplemental Retum O 3. Remainder ReWm(Date of Death
Priorto 12-13-82)
m 4.Limited Estate O 4a. Future Interest Com romise date of
P ( O 5. Federal Estate Tax Return Requiretl
death afterl2-12-82)
O 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust 0 8. Total Number of Sate Deposit Boxes
(Attach Copy of Will) (Attach Copy of TmsL)
O 9. Litigalion Proceetls Received O 10.Spousal Poverty Credit(Dale of Dealh O 1 L Election to Tax under Sec.9113(A)
Between 1231-91 and 1-7-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE ANO CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
Michael A. Scherer, Esq. (7tS)249-6873`-.: :;�
� �.� ;° m
r.1
�RL�$ISTER O LLS�E Qj�LV
P�l S C'� -c.: .;..`) :L'
First Line olAddress � X" n N � �� �J
Baric Scherer LLC .�zb °' �; � c t,
G r� . �
SecondLineo(Address _ '�, --,p
19 West South Street c,
City or Post Office State ZIP Code �� DryF�fILEQe� �
Carlisle �
PA 17013
Correspondent�s e•maii address: mscherer@baricscherer.com
Untler penalties ot perjury,I declare ihat I have examinetl ihis retum,inclutling accompanying schedules antl statements,antl to ihe best ot my knowletlge and belie[
it is Vue,correcl antl complete.�eclaration of preparer other than the personal representative is based on all information of which preparer has any knowletlge.
SIG�.TU�;�PEF�ON R�P NS R FILING RETURN DATE
�ll \ t �j
RES� `� �Z / � �3
519 Chestnut Street, Mt. Holly Springs, Pennsylvania 17065
SIG E F PREPARER OTHER THAN REPRESENTATIVE DATE
-� r�" -� � Z� � 3
ADD E
19 West South Street, Carlisle, Pennsylvania 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 15D5610105 15�56101�5 �
r�
,
J Lsos61o2os
REV-1500 EX(FI)
Decedent's Social Securiry Number
oecedenes rvame: Leroy D. Smlth, Jr.
RECAPITUTATION
1. Real Estate(Schedule A). . . . . . . . . . . . . .. . . . . . . .. . . . .. . . . . .. . . . . . .. . .. . 7. 10,000.00
2. Stocks and Bonds(Schedule B) . . . . .. . .. . . . . . . .. . . . .. . . . ... . . . . . .. . . . . 2.
3. Ciosely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3.
4. Mortgages and Notes Receivable(SChedule D). . . . ..... . . ... . . ... . . . . . . . . 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. ���
6. Jointly Owned Property(SChedule F) O Separate Billing Requested . .. ... . 6. �
7. Inter-Vivos Transters&Miscellaneous NomProbate Property
(Schedule G) O Separate Billing Requested.. . . . . . . 7.
8. Total Gross Assets(total Lines 1 through 7). . . . . . . . .. . . . .. . . . . . . .. . . . . . . 8. 10,000.00
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . .. . . . . . . 9. 10,000.00
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). .. . . . .. .. . . . . . 10. 28,415.6J
ii. Total Deductions(total Lines 9 and 10). . . . .. . . . . . . .. . . . .. . . . . . . . . . . . . . . 11. 38,415.69
12. Net Value of Estate(Line 8 minus Line 17) . . .. . . . ..... . . . . . . . ... . . . . . . .. 12. ( 28,415.69 )
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which � - �
an election to[ax has no[been made(Schedule J) .. . . . .. . . . .. . . . . . .. . . . . . 13.
14. Net Value Subject to Tax(Line 12 minus Line 13) .. . . . .. . . . .. . . . . .. .. . . . . 14. � ( 2$,415.69 �
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABIE RATES
75. Amount of Line'14 tazable
atthe spousaltax rate, or
transfers under Sec. 9716 �
(a)(t2)X.0_ 15.
i6. Amount of Line 14[axable � �� �� � ��� � � �� � � -� �
at lineal rate X .0_ 16
77. Amount of Line 14 taxable � �� � � �
at sibling rate X.12 ��
18. Amount of Line 14 taxable � �
at collateral rate X .15 �g
19. TAX DUE . . . . . . . . . . . .. . .. .. . .. .. . .. . . . . . . .. . . . .... . . .. . . . . . .. . . . . . 19. .... 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
L 1505610205 1505610205 �
, REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Leroy D. Smith, Jr.
------_—.— --.—.
STREETADDRESS � �
344 Old State Road
CITY � � . 5� � �ZIP
Gard�ers PA 17324
Tax Payments and Credits:
l. Tax Due(Page 2,Line 19) (1) 0.00
2. CreditslPayments
A.PriorPayments __.___ . .__
B. Discount
_ _
_. ___. .___ ._-- __ .
-- �-- Total Credits(A+B) (2)
3. Interest
(3)
4. If Line 2 is greater than Line 1 +Line 3,enter ihe difference. This is lhe OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund (4)
5. If Line 1 +Line 3 is greater than Line 2,enter lhe difference.This is lhe 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. retain the use or income of the Propedy transferred.......................................................................................... ❑ �
b. retain the nght to designale who shall use ihe property transferred or its income ............................................ ❑ �
c. retain a reversionary interest .........................................................................._.............__.........._...._............... ❑ �
d. receive the promise for life of either payments,benefits or care?...................................................................._ ❑ �
2. If death occuned afler Dec 12, 1982,did decedent iransfer propedy within one year of death
without receiving ade4uate consideration?.............................................................................................................. ❑ �
3. Did decedent own an"in trast for"or payable-upon-death bank account or secu�ity at his or her death?.............. ❑ �
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
containsa benefciary 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 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 disdosure of assets and
frling a tax return are still applicable even if the surviving spouse is ihe only beneficiary.
For dates of deaih on or after July 1,2000:
• The tax rale 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 naturat parent, an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(12)].
• The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)j.
• The tax rate imposed on the net value of transfers to or for the use of the decedenPs siblings is 12 percent(72 P.S. §9116(a)(1.3)].A sibling is defned,
under Section 9102,as an individual wtro has at least one parent in common with the decedent,whether by blood or adoption.
� aev-isoz ex+ �iz-iz�
�pennsylvania SCHEDULE A
�EPARTMENT OP REVENl1E
IMHERIIANCETA%RETURN REAL ESTATE
RESI�ENT DECEDENl
ESTATE OF: FILE NUMBER:
Leroy D. Smith, Jr. 21-12-277
All real property ownad solely or as a tenant in common must be reported at fair market value.Fair markM vafue Is tleflned as the price a[whlch property
would be exchanged 6etween a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real proDerty that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold.
ITEM Indude a mpy of the deed showing decedent's interes[IF owned as tenant in mmmon. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
1 344 Old State Road 10,000.00
Gardners, Pennsylvania 17324
value calculated from sale price at public auction on May 9,2013
TOTAL(Also enter on Line 1, Recapitulation.) ; 10,000.00
If more space is needed,use additional sheets of paper of the same size.
. .. _ ... .. .
REV-1511 EX+ (10-09)
�°Y SCHEDULE H
pennsylvania
�E=Aa*M��*�FaE�E��E FUNERAL EXPENSES AND
�nNeR�TarvcernxxErunn ADMINISTRATIVE COSTS
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
Leroy D. Smith, Jr. 21-12-277
DecedenYs dehts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERALEXPENSES:
1.
B, ADM[NISTRATNE COSTS:
1. Personal Representative Commissions: 500.00
Name(s)of Personal Representative(s) James Neff
Street Address 519 Chestnut Street
city_Mt. Holly Sp�ings State PA Z�p 17065
Year(s)Commission Paid:
5,078.50
2. Attorney Fees:
3. Family Exemption: (If decetlenPs address is not the same as daimant's,attach explanation.)
Clalmant� �
Street Atldress
City__�_, __State`Z1P
Relationshlp of Qaimant to Decedent
4. Probate Fees: 88�5�
5� ActounWntfee5:
6. Tax Return Preparer Pees�.
� Cumberfand Law Joumal (legal advertlsing) 75.00
s. The Sentinel(legal advertising) 157.68
s. Cum6erland County Sheriff(seNice of process on Nicholas Halkias) 100.00
io. Rosenberry Brothers SeptiC 300.00
...,..,,«...»,,.«.....,«..._.....,.«.=,SEE ATTACHED SHEET..«.,.«,«.....«...«.«..,......,.«....„.«.
TOTAL(Also enter on Line 9, Recapitulation) $ 10,000.00
If more space is needed,use additional sheets of paper of the same size.
Estate of Leroy D. Smith, Jr.
Estate No. 21-12-277
SCHEDULE H CONTINUED
12. 2013 Real Estate Taxes (estimate) $ 117.15
13. Cumberland County Tax Claim Bureau $2,683.17
14. Real Estate Transfer Tax $ 100.00
15. Auctioneer Fee $ 300.00
16. Auction advertising fee 500.00
TOTAL $3,700.32
REV-1512 E%+(12-12)
�pennsylvania SCHEDULE I
oECaaTMewTOFnevENUe DEB7S OF DECEDENT,
'""ER'T""cET^'�"ET"R" MORTGAGE LIABILITIES & LIENS
RESIOEM DECE�ENT
ESTATE OF FILE NUMBER
Leroy D. Smith, Jr. 21-12-277
Report debts incurred 6y the decedent prlor tu death that remained unpaid at the date of death,incfuding unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
i Leroy D.Smith,Sr.;personal loan dated 06/18/90 9,232.00
2. Dana Stefly;residenGal lease dated�8/26/Q2 3,451.33
3. James Ne(f{residential lease dated 05103I06 3,510.39
4. Providian Bank;credit account,08129l00 2,055.11
5. Ford Motor Credit;vehicle loan; 1991 10,166.86
TOTAL(Also enter on Line S0, Recapitulation) ; 28,415.69
If more space is needed,insert add'Rional sheets of the same size.
- �,� �.� �
In Re: : IN THE COURT OF COMMON PLEAS 0�:-
The Estate of : CUMBERLAND COUNTY, PE `fek�J�YLVA�FIf� � R
Leroy D. Smith, Jr., Deceased : ORPHANS' COURT DIVISIOf� � - ? �;
�
2l l � �;, � ;� -
: NO. 21-12-9�Z� � z r'� �,,
. c�> ,-
�- c� ;:
=� �� �� -a .
- }_ .
DECREE
_.
,_ ,
AND NOW, this ��R day of , 2013, upon`
consideration of the attached Petition, the Court directs payment of the decedenYs
administrative expenses as set forth in "Administrative Expenses" Exhibit attached to
� the Petition. The creditors of the estate shall remain unpaid due to the insolvency of
this Estate.
A TRUE COPY FROM RECORD
In TesNmony whorof,I hanurW� BY TH E O T,
sst my hend and tha aaal
of Coun a Carl�.PA
T r
�
p����r Thomas . PI cey, J.
Michael A. Scherer, Esquire James Halkias Nicholas Halkias
Baric Scherer L�C 4075 Linglestown Road, No. 244 c/o Kar� Romminger
19 West South Street Harrisburg, PA 17112 155 S. Hanover Street
Carlisle, PA 17013 Carlisle, PA 17013
Leroy D. Smith, Sr. Dana Steffy Shawn Michael Smith
c/o Stephen Tiley, Esquire P.O. Box 66 871 Factory Street
4 South Hanover Street Elliotsburg, PA 17024 Carlisle, PA 17013
Carlisle, PA 17013
Providian National Bank Ford Motor Credit Scott E. Smith
Stewart&Associates, P.C. Hayt, Hayt& Landau Perry County Prison
3950 Johns Creek Ct., Ste. 100 6�h Floor P.O. Box 520
Suwanee, GA 30024-1293 400 Market Street New Bfoomfield, PA 17068
Philadeiphia, PA 23425
In Re: : IN THE COURT OF COMMON PLEAS OF
The Estate of : CUMBERLAND COUNTY, PENNSYLVANIA
Leroy D. Smith, Jr., Deceased : ORPHANS' COURT DIVISIOQI, � � �
� o � c�
. : NO. 21-12-0227 ��:; ='; � ;; `;
. r: c� - r_
• ::i - i.... �, .
- i�� L.-�. �j�� ...
PETITION UNDER SECTION 3102 • ` =''
OF THE PROBATE. ESTATES AND FIDUCIARIES , - ry
CODE FOR THE SETTLEMENT OF A SMALL ESTATE � � �
, ,. ,_,
TO THE HONORABLE JUDGES OF SAID COURT: "' � �
1. Your Petitioner, James Neff, is an adult individual who resides at 519
Chestnut Street, Mount Holly Springs, Cumberland County, Pennsylvania.
2. Judge Placey has been assigned to this case.
3. The decedent is Leroy D. Smith, Jr., who died on December 12, 2009.
4. The decedent was preceded in death by his wife, Debra K. Smith.
5. The decedent had three children, namely Shawn Smith, Scott Smith and
Justin Smith. The decedenYs children's dates of births and last known whereabouts are
as follows:
a. Shawn Michael Smith, born 10-03-1973, 811 Factory St., Carlisle,
PA.
b. Scott E. Smith, born 05-16-1977, Perry County Prison, P.O. Box
520, New Bloomfield, PA.
c. Justin Smith, deceased. Justin Smith has one child, a daughter,
Jesse, who is believed to be approximately fourteen years old,
however, her whereabouts are as yet unknown.
_ _
.
6. At the time of his death, the decedent owed a debt to the Petitioner,
James Neff, by virtue of a judgment recorded at the Office of the Prothonotary in
Cumberland County, Pennsylvania docketed to 2006-2473 in the amount of$3,510.39
plus interest as of the judgment date of May 3, 2006.
7. When no estate.had been opened for the decedent for approximately 2.5
years after decedenYs death, despite the decedent owning real estate at the time of his
death, Petitioner applied for letters of administration under 20 Pa.C.S.A. section 3155,
which permits a creditor of the decedent to request letters in a decedenYs estate.
8. Petitioner was appointed administrator of the decedenYs estate by the
Register of Wills of Cumberland County, Pennsylvania on April 11, 2012.
9. The decedenYs last residence was 344 Old State Road, Gardners,
Cumberland County, Pennsylvania 17324 (hereinafter "real estate"), being parcel
number 08-38-2175-018 which the decedent owned at the time of his death.
10. It is believed that the decedent did not own any other assets at the time of
his death or that decedenYs assets (aside from the real estate) were extremely modest.
11. After the Petitioner's appointment as administrator, persons named
Nicholas Halkias and James Halkias asserted ownership of the decedenYs real estate
by virtue of a deed dated October 6, 2011 which one or both of them accepted from the
decedenYs son for the sum of$500.00.
12. The decedenYs son was not appointed as the personal representative of
the decedenYs estate and had no authority to execute and deliver such deed.
13. By Order dated September 26, 2012, this Honorable Court declared the
deed into Halkias invalid and void, thereby confirming title in the decedenYs name.
14. The Halkias' assertion of ownership of the decedenYs real estate caused
significant delay and expense to the administration of the estate.
15. When petitioner opened decedenYs estate, the only known asset was the
real estate and the mobile home situate thereon.
16. The mobile home is in deplorable condition and must be scrapped.
17. The petitioner learned that the on-lot septic system on the real estate was
inoperable and the real estate is not habitable unless the septic system is repaired,
possibly at a considerable expense.
18. Undersigned counsel obtained the opinion of a reputable, local real estate
broker regarding his opinion of value of the property, and the opinion was that the real
estate, in its present condition, was worth approximately $15,000.00 to $17,000.00
assuming a functioning septic system. See attached "Exhibit A."
19. The broker later verbally revised his opinion of value to approximately
$10,000.00 when he learned the septic system was malfunctioning.
20. The broker declined to list the property for sale, and indicated an auction
would be the best approach to sell the property.
21. Michael Cease, a Pennsylvania licensed auctioneer, who works with
Chuck Bricker, another local Pennsylvania licensed auctioneer, agreed to offer the
property for sale at auction.
22. The property was advertised repeatedly in the Guide newspaper and was
listed on the internet for sale.
23. The auction occurred on May 9, 2013.
24. About ten people attended the auction; only two people took numbers
from the auctioneer for purposes of bidding.
25. Only one person bid on the property, and offered a bid of$5,000.00.
26. The auctioneer negotiated a price with the bidder for $10,000.00.
27. The petitioner entered into an agreement to sell the property to the bidder,
Eugene Hess, from East Berlin, Pennsylvania, which is attached hereto as "Exhibit B."
28. The transaction is arms length.
29. Prior to the sale, undersigned counsel offered the real estate for sale to
James Halkias, however, Mr. Halkias only offered $4,000.00 plus for the payment of
back taxes.
30. It is unknown whether Halkias would actually have carried through with his
verbal offer.
31. Eugene Hess has paid the purchase price of$10,000.00 in full which is in
escrow with undersigned counsel's firm at this time.
32. Unfortunately, after payment of the delinquent taxes and all of the
administrative expenses (with a reduction in legal fees), there are no funds available for
payment of any creditors or heirs.
33. The administrative expenses are listed on the attached "Administrative
Expense" Exhibit.
34. Time is of the essence in this matter as Eugene Hess wants to take
immediate possession of the property and begin dismantling the mobile home, cleaning
up the lot and improving the lot for business purposes.
35. Given the costs advanced in this matter, the fees incurred by the estate
and because there is no reasonable prospect to otherwise sell the real estate, the
Petitioner was compelled to sell the property for $10,000.00.
36. This estate is insolvent and according to the Probate Estate and Fiduciary
Code at section 3392, the cost of administration and funeral expenses are to be paid
priorto unsecured creditors.
37. The creditors of the estate are:
Creditor Date Amount Nature
Leroy D. Smith, Sr. 6/18/90 $9,232.00 personal loan
Dana Steffy 8/26/02 $3,451.33 residential lease
James Neff 5/3/06 $3,510.39 residential lease
Providian Bank 8/29/00 $2,055.11 credit account
Ford Motor Credit 1991 $10,166.86 vehicle loan
38. The Petitioner will file a Pennsylvania lnheritance Tax Return which
indicates that no inheritance tax is due.
39. The decedenYs real estate is assessed for real estate taxes at
$50,700.00. The plan in administering this estate was to take possession of the real
estate, sell it, pay the administrative expenses and to pay the creditors at least some
share of the estate.
40. As a result of the legal expense in fighting over title to the real estate, and
due to the actual value of the real estate compared to the perceived value of the real
estate, the estate administration plan was unsuccessful.
41. Despite the estate plan failing, all of the decedenYs administrative
expenses will be paid; the delinquent real estate taxes will be paid; an Inheritance Tax
Return will be prepared and filed; and the title to the real estate has been cleared. In
those respects, the administration of the estate was successful.
WHEREFORE, your Petitioner prays that an Order authorizing payment of the
administrative expenses from the decedenYs assets and that no distribution be made to
unsecured creditors due to the insolvency of the estate.
BARIC SCHERER LLC
Mic . Scherer, Esquire
I.D. 61974
19 West South Street
Carlisle, PA 17103
(717) 249-6873
Attorney for Petitioner
_ _ __
•�5/1'4/2013 03:09 7172495755 BARIC SCHERER LLC PAGE 09
VERIFICA710N
I v�rify that the sk�atemen#s made in the faregoing Petition are true and correct, I
understand that false atatements herein are made subjec#to the penaRiss of 18 Pa.C.S.
Sec�tion a904 rel�ting to unswarn falst�cation to authorities.
oa�: �-l�-G3
James Neff
CERTtFICATE OF SERVICE
I hereby certify that on May«0 , 2013, I, Andrea M. Ramos, secretary at Baric
Scherer LLC, did serve a copy of the Petition, by first class U.S. mail, postage prepaid,
to the persons listed below, as follows:
Leroy D. Smith, Sr. Dana Steffy
c/o Stephen Tiley, Esquire P.O. Box 66
4 South Hanover Street Elliotsburg, PA 17024
Carlisle, PA 17013
Providian National Bank Ford Motor Credit
Stewart &Associates, P.C. Hayt, Hayt & Landau
3950 Johns Creek Ct., Ste. 100 6�" Floor
Suwanee, GA 30024-1293 400 Market Street
Philadelphia, PA 23425
James Halkias Nicholas Halkias
4075 Linglestown Road, No. 244 c/o Karl Romminger
Harrisburg, PA 17112 155 S. Hanover Street
Carlisle, PA 17013
Shawn Michael Smith Scott E. Smith
811 Factory Street Perry County Prison
Carlisle, Pennsylvania 17013 P.O. Box 520
New Bloomfield, PA 17068
�� `- �-�,�--
i drea M. Ramos, Secr 3[�y
�',F%� ���UJ1�1�.1�Il�iL Homesale Services Group
8 Brookwood Ave.,Suite A,Carlisle,PA 17015
Office 717 245-2100 F2x 711 245-0683
wwwPrudentia lHomesale.com
February ]8,20l 3
Mike Scherer, Esq.
Baric & Scherer
19 W. South Street
Carlisle PA 17013
RE: Market Analysis/Evaluation of 344 Old State Road, Gardners
Dear Mike,
Having inspected the above proper[y on Monday, February 4, 2013, I found the site to
consist of the following:
The property contains a lot .55/acres in size that is improved with a
1984 14' x 70' mobile home. The mobile home is in deplorable condition and not
fit for human habitation. The property also consists of a well and septic sys[em
that have not been maintained for some time. Though the two systems may be
able to be repaired or be returned [o some degree of functionality, the analysis of
the site was based on neither having value. A hirther assumption is being made
that the property would pass a ne�v perc and probe for a sand mound septic
system.
Based upon my inspection and the assumptions stated above, it is the opinion of this
appraiser that the value as of Februazy 4, 2013 is in the $15,000 to $17,000 price range
providing the site passes a suitable perc and probe.
Should y � further questions, fee] free to contact me at my office.
Si er ly, �
,s
• - ;
'/- � ���
� � � �
�4Villia� �L. She `er, Jr.; CCIM, CRS
Assoc te Broker
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WLS/la
The Regiori's#1 Provider ofRenl Eslate, Morrgnge, Setdemert!nnd Luurnnce Serrires
FpomeSale Lending,LLC^HomeSale Settlement Services^HomeSale Insw�ance Serrices•Prudentlal Homesale Services Gronp
OA��lmmonpapepm0unsareproviJeEtryHOmeSa�eLenCing.LLC.HOmeSaleLenGinA�«Cmayno�EeavailableNyauraree. pp.,intleDenEenOyo�rvneJantlopera�etlmembe�ofBflEAAHiIie¢sliu.
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"F�chibit A"
TERMS AND CONDITIONS OF PUBLIC SALE
OF REAL ESTATE OF LEROY D. SMITH. JR., DECEASED
James Neff, Administrator of the Estate of Leroy D. Smith, Jr., deceased
(hereinafter "Seller") does hereby expose at public sale this 9`h day of May, 2013,
the real estate hereinafter described, upon the following terms and conditions:
1. The property offered for sale consists of a tract of land situate at 344
Old State Road, Gardners, Cumberland County, Pennsylvania 17324. The
description of the property offered for sale is pursuant to deeds of record recorded
in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, and
also according to records in the Cumberland County Tax Assessment Office. The
property is approximately 0.55 acres and is improved with a mobile home which is
offered with no title.
2. The property will be offered for sale by public auction, and the
property shall be struck down to the highest bidder. In case of a dispute as to the
high bidder, the right is reserved to place the property back in bidding at the former
undisputed bid, and then the bidding will continue until the property is struck down
at the bid finally accepted.
3. The Seller reserves the right to reject any and all bids and the property
is offered WITH RESERVE. Seller also reserves the right to hold any bid until a
later time today.
4. The successful bidder shall pay Five Thousand Dollars ($5,000.00)
today immediately following the property being struck down. The balance of the
purchase price shall be paid by Buyer to Seller on or before June 24, 2013.
5. The sale is NOT CONTINGENT on Buyer obtaining financing.
6. On the date of settlement the seller will execute and deliver to the
buyer a special warranty deed to the property.
7. If the buyer does not pay the balance of the purchase price on or
before June 24, 2013, the buyer forfeits the Five Thousand Dollar ($5,000.00)
deposit made today as liquidated damages, and the seller retains ownership of the
property and the agreement of sale is thereby NUI,L and VOID.
��.. , , _� ..��
8. Buyer and Seller shall share equally in all state and local real estate
transfertaxes.
9. School district real estate taxes for the year 2012-2013 will be pro-
rated on a fiscal year basis. County and local real estate taYes for the year 2013 will
be pro-rated on a calendar year basis.
10. Possession of the premises will be given on the date of settlement.
11. The property is being sold "AS IS." The buyer is not relying upon
any representations by the Seller, Seller's attomey or Auctioneer and are bidding
on the property in its present condition with all faults.
12. The sale of this property is subject to all visible easements, rights-of-
way, or prescriptive rights whether or not of record.
13. The Seller represents that these Conditions of Sale constitute the
entire conditions under which the property is exposed for public sale. There are no
other terms, obligations, covenants, representations, statements or conditions, oral
or otherwise, of any kind concerning the Conditions of Sale except as contained
herein.
14. The successful bidder shall enter into a written agreement of sale for
the property immediately at the conclusion of the sale, which agreement of sale
shall incorporate and include these Conditions of Sale.
AGREEMENT OF SALE
THIS AGREEMENT, made this 9`h day of May, 2013, is by and between
James Neff, Administrator of the Estate of Leroy D. Smith, deceased, "Seller" who
hereby agrees to sell 344 Old State Road, Gardners, Cumberland County,
Pennsylvania, 17324, to �^�J "Buyer"
upon the terms and conditions set forth in paragraphs 1. through 14. above referred
to as "Terms and Conditions of Public Sale of Real Estate of Leroy D. Smith,
deceased" which terxns are incorporated herein, for the sum of
T�/� �7�✓l�ni� Yo�I7/,�
Seller acknowledges receipt of the sum of Five Thousand Dollars
_
($5,000.00) today from Buyer and the balance of the purchase price is due on or
befare June 24, 2013.
WITNESS:
� �J
ames Neff, Administrator of
the Estate of Leroy D. Smith
Seller
�
Buyer
Buyer
ADMINISTRATIVE EXPENSES
Register of Wills, filing fees $88.50
Law Journal, advertising $75.00
Sentinel, advertising $157.68
Sheriff, service of process (Halkias) $100.00
Real estate taxes, 2013 (estimate) $117.15
Cumberland County tax claim $2,683.17
Transfer tax $100.00
Rosenberry Brothers Septic $300.00
James Neff, administrative fees $500.00
Auctioneer fees $300.00
Auction Advertising Fees $500.00
Legal fees- see attached 5 078.50
TOTAL: $10,000.00
a
BARIC 19 West South Street
Carlisle,Pennsylvania 17013
Attorneys-at-Law (717)249-6873
(717)249-5755-Fax
David A. Baric
SCHERER adminQbaricschererlaw.com
Michael A. Scherer LLC
Tricia D. Na�lor
Bret P. Shaffer May 16, 2013
Estate of Leroy D. Smtih, Jr.
c/o James Neff
519 Chestnut Sueet File #: 6354
Mt. Holly Springs, PA 17065
Inv #: 33838
DATE DESCRIPTION HOURS AMOUNT LAWYER
Jan-]7-12 Review ownership of 344 Old State Road. i.00 S1s5.00 MAS
Review Leroy Smith estate documents at
Courthouse.
Jan-18-12 Review title abstract of Leroy Smith real 2.00 �400.0o MAS
estate. Review Leroy Smith, SR estate file at
Register of Wills.
Jan-19-12 Research judgment liens, revivals of liens. l.00 g2oo.00 MAS
Jan-24-12 Reseazch PEF Code regazding issuance of o.50 �loo.00 MnS
letters to creditors.
Jan-30-12 Reseazch creditors rights to letters. Telephone 1.i0 $220.0o MAs
conference with Glenda at Reg of Wills. Draft
Petition for appointment as Administrator.
Jan-31-12 Telephone conference with Kirk Sohonage. 0.4o gso.00 MAS
Review file. Contact atty Tiley regarding o.25 $50.0o MAS
decedenYs heir's information.
Telephone conference with Schukill Cty o.40 �80.0o MaS
Register of Wills to confirm no estate opened.
Retrieve Leroy's obituary. Draft
correspondence to Leroy's brother.
Telephone conference with James Neff. Drop o.50 �loo.00 MAS
documents off to James Neff for signature.
Feb-06-12 Receive and review marked up petition from 0.25 �50.0o MAS
J. Neff. Revise petition accordingly.
Exchange emails with Steve Tiley on Lesoy Jr o.to $20.0o Mns
heirs.
Feb-15-12 Telephone conference with atty Tiley's office. o.�o �20.0o tvins
Telephone conference with Steve Tiley o.�5 �30.0o m1As
regazding Leroy Jr.
_ _ .
�eb-17-12 Telephone co�nference with Michael Smith o.20 �40.00 �S 33838
regazding whereabouts of his nephews and
status of proper[y.
Mar-Ol-12 Telephone conference with Jeff Smith, brother o.30 $60.0o MAs
of decedent regading whereabouts of heirs.
Mar-02-12 Contact Carlisle Police and Probation and 125 $250.0o Mns
State Pazole for addresses for heirs.Revise
Petition for Probate. Revise and file petition
for grant of letters.
Maz-OS-12 File Petition at Register office to appoint Jim o25 $50.0o MnS
Neff Administrator.
Prepare petition for letters and info sheet at o25 $50.0o Mas
request of register of wills.
Mar-08-12 Office conference with Jim Nef£ File Petition 0.50 $loo.00 MAs
with Register and have Jim sworn in as
executor.
Mar-30-12 Review file. Draft, file and serve Petition to 0.50 $loo.00 MAS
confirm Citation.
Apr-16-12 Review file. Telephone conference with o.15 $30.0o MAS
Register of Wills office rgarding status of
pending petition.
Complete initial administration. Advertise t.5o $300.0o NLas
grant of letters, contact DPW for liens, issue
notice of beneficial interest. Draft
conespondence to Nicholas Halkias and
James Neff.
Apr-19-12 Receive and review Decree of Register of o.lo �20.0o MAS
Wills.
Telephone conference with James NefF to get o.15 $30.0o MnS
information for EIN and discuss status.
Apr-23-12 Receive and review retumed letters to Halkais o.lo $20.0o NL�S
and Shawn Smith.
Apr-30-12 Receive and review leter from DPW. 0.10 �20.0o MAS
May-01-12 Office conference with Nicole Goodhart to 0.40 $80.0o Mas
gather information about Leroy's heirs.
"Ielephone conference with Scott Smith.
May-07-12 Receive and review letter from Asset o.zo $40.0o MAS
Management. Draft correspondence to Asset
Management regarding past due PPL bill.
May-14-12 Receive and review letter fromAsset o.t0 �20.0o Mns
Management Company regarding utility debt
owed by decedent.
Jun-01-12 Telephone conference with Steve Tiley 1.75 $350.00 MAS
regazding history of case and his client's
claim. Reseazch declazatory judgment action.
Prepaze Petition to invalidate deed. Receive
and review email from Steve Tiley. Send
email to Nicholas Halkais.
Jun-OS-12 Receive and review verification from Neff. o.ao $80.0o MAS
File and serve Petition.
dun-14-12 Telep�ione co�nference with Jim Halkais. 025 gso.00 MAS 33838
Jun-25-12 Receive and review citation and Court Order. 0.5o gloo.00 Mns
Place call to James Halkais. Receive and
review email from Steve Tiley. Forward
Petition to Steve Tiley. Airange sheriff
service of citation and Order. Telephone
conference with Jim Halkais.
Jun-27-12 Telephone conference with Jim Neff regarding o.15 g3o.00 MAS
deed issues and eviction.
Jul-I1-12 Receive and review P.O.'s of Halkais. 0.10 $20.0o MAS
Ju1-17-12 Receive and review Court Order and letter o.25 $50.00 MAS
from Sheriff on service of Halkais. Review
file. Email Tiley.
Aug-07-12 Receive and review letter from Dept of Rev 0.15 $30.0o MAS
regazding late inheritance tax return. Write to
Dept of Rev for extension for filing return.
Aug-28-12 Prepare and file proof of service of citation 1.50 �300.0o MAS
and Order. Reseazch. Review file. Begin
draft of brief opposing p.o.'s.
Complete reseazch. Complete brief. File and 1.50 $300.0o MAS
serve brief.
Sep-OS-12 Receive and review notice of creditor claim of o.10 Szo.00 Mas
First Energy.
Sep-07-12 Review file. Represent Leroy Smith estate at 1.z5 $250.0o MAS
azgument on PO's by James Halkias.
Sep-11-12 Review file. Draft file and serve petition to 1.00 $200.00 MAS
make citation absolute.
Sep-13-12 Telephone conference with Assessment Office o.10 $20.0o MAS
regarding tax sale.
Receive and review email ftom J. Halkias. 020 �40.0o MAS
Review file. Call Rominger. Reply to
Halkias.
Sep-25-12 T'elephone conference Jim Neff o.lo $20.00 MAS
Sep-27-12 Receive and review petition of J. Halkius. 020 $40.0o MAS
Draft conespondence to Jim Neff
Oct-01-12 Receive and review Court order. Telephone o.25 �50.0o MAS
conference with sheriffregarding eviction.
Oct-02-12 Telephone conference with Judy at sheriffand o.20 $40.00 MAS
Jim Neff
Oct-03-12 Draft file and serve petition to amend Court t.00 $200.0o M.as
Order relative to possession of real estate.
telephone conference with Sheriff.
Oct-08-12 telephone conference with Jeff Smith o.lo $zo.00 Mns
regazding status of estate.
Oct-09-12 telephone conference with Jim Neffregarding o.10 $20.0o MAS
real estate status.
SJct-15-12 receive�and review pro se filing of James o25 $50.0o MAS 33838
Halkias. drafr correspondenceto atty
Rominger.
Nov-13-12 Represent estate at azgument before J. Placey. t25 �250.0o MnS
Nov-14-12 Review file. draft correspondence to tax o.5o gloo.00 MAS
claim bureau to delay tax sale. Research PEF
code per objections of Halkias.
Nov-19-12 Complete and file status report. 0.15 $30.0o MAS
Nov-20-12 receive and review tax sale notice. telephone o.15 �30.00 MAS
conference with Jim Neff and tax claim office.
Nov-21-12 receive and review tax sale notice. Email 0.15 g3o.0o MAS
Steve Tiley.
Dec-04-12 Drafr file and serve petition to stay taac sale. 1.00 �200.0o NL�S
Dec-07-12 Exchange emails with Steve Tiley regarding o.lo g2o.00 MAS
tax sale ofreal estate.
Deo-1 1-12 Draft letter to J. Placey regarding tax sale. 0.�5 $150.0o N[AS
Hand deliver to Mazie due to time sensitive
issue.
Jan-22-13 Research sale of real estate to executor. 225 �450.0o Mns
Contact real estate appraiser to discuss
appraisal. Seazch judgments and summarize
judgments. Contact judgment creditors by
phone and mail to verify validity of judgments
at Prothontary. Reseazch decedent's wife's
estate at Register of Wills. Meet with sheriff
regazding possession of real estate. Visit 344
Old State Road.
Jan-23-13 telephone conference with Sheriff regazding 0.20 �ao.00 MAS
possession of real estate. telephone
conference with Executor.
Jan-24-13 Meet sheriffand executor at 344 Old State 125 S25o.00 MAS
Road to inspect and secure real estate.
Jan-28-13 receive and review email from former attorney o25 $50.00 MAS
for Providion Bank. draft correspondence to
collection company. Reseazch Ford Credit
address. Email real estate appraiser.
telephone conference with Jim Neff.
Jan-31-13 telephone conference with Jim NefFabout lot o.lo �20.0o MAS
appraisal.
Feb-12-13 receive and review tax claim notice. 0.15 g3o.00 Mns
telephone conference with Jim Neff.
Feb-19-13 receive and review email from Halkias. 0.60 $120.00 MAS
telephone conference with Dickinson Twp
about property and septic. telephone
conference with Neff. Exchange emails with
Bill Shearer.
Feb-26-13 receive and review septic report. telephone 0.40 �80.00 MAS
conference with septic professional.
k'eb-27-13 telephone c nference with auctioneer. drafr o.4o gso.00 MAS 33838
correspondence to auctioneer with particulazs
and documents regazding real estate.
Feb-28-13 telephone conference with Jim regazding sale o.lo S2o.00 r�tns
of property.
Mar-08-13 telephone conference with Rosenberry septic. o.lo �20.0o MAS
Mar-20-13 telephone conference with septic inspector 025 �50.00 MAS
and auctioneer.
Mar-21-13 telephone conference with auctioneer and 0.2o g4o.00 MAS
executor.
Mar-22-13 Compute admininstrative expenses. Prepaze 0.75 $150.00 MAS
to list real esate for auction.
Mar-25-13 Conference with J. Placey. o.z5 �50.0o MAS
Maz-26-13 Yelephone conference with Mike Smith and 0.20 $40.0o MAS
Jeff Smith, brothers of decedent. Email
Halkias.
May-07-13 telephone conference with auctioneer. Prepaze t.00 �200.0o MAS
documents necessary for sale of real estate at
auction.
May-09-13 Represent estate at auction of real estate. 1.00 $200.0o MAS
May-13-13 Prepare petition to settle small estate. 2.0o gaoo.00 MAS
Totals 40.70 $8,125.00
DISBURSEMENTS Disbursements Receipts
Maz-02-12 filing fee/petition to appoint creditor as 43.50
administrator
Mar-14-12 Legacy.com 2.95
May-23-12 ad number 408974 Legal Notice 157.68
Legal Advertisement Leroy D. Smith Estate 75.00
Jun-06-12 filing fee/petition to Invalidate Deed 15.00
Ju1-03-12 service fee/citation& order of court 100.00
Oct-04-12 fee for petition 15.00
Dec-04-12 filing fee/petition to stay taac sale 15.00
Totals $424.13 $0.00
,
Invoice #: 33838
Total Fees & Disbursements $8,549.13
Previous Balance $0.00
Previous Payments $0.00
Interest Due $0.00
Balance Due Now $8,549.13
NOTICE: OUR NE4V FEDERAL TAX I.D. NO. IS 27-1363964
Adminrstrative charge of I%per month(12%per annumJ will be added to any
outstanding balance over 30 days. Pqyment due within 20 days of invorce date.
. . . . . .. . _ . - -
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�.NAME OF 80RROWER: Akanl IMBStmMts,InC.
noonESS: 7i67 Old Mank Roetl EMriken PA 16638
E.NAME OF SELLER'. Eatate of leroy D.9mNh,Jf.
AooRE55�. Wo Jamas Naff 519 Cheatnul Streat ML Hol 5 rin s PA 57065
F NAME OF LENDER:
ADDRESS'._
G.PROPER7V ADDftE55�. 314 OW�ete RoiO,Gafdners,PA 17324
Dickinson Townshi
H.SErnEMENT AGENT: Barit ScMref LLC,TelBphonB:777•249�8873 Fax:777•2/9-5755
PUICEOFSETTLEMENT: 79WqtSOUtliStf C9�liale PA77013
I.SETTLEMENT DATE: 0512Y1073
J.SUM B R R TRA C ON: .SU MA Y 0 LE N C I :
100.GROSS AMOUNT DUE FiiOM BORROWER Ilp.GR039 AMOUNT DUE TO 5ELLER
701. Contract sales ncz 10 000.00 401. Cantred sales ice 70 000.00
102. Personal e 4�2. Pei✓�nal
103. Setllement cha es to bortowar line 140� 182.00 403.
104. _._._ 404.
105. 40fl
�� Atl uabnents Por ilems itl b seller in advance /W uaMppts for itams aiE b saAer in ativance
106. Cil llowntaxes 406. Ci flowntares
10z Counrvtaces 05121l73�077131N3 72.71 407. Coum taxes 092413M77137N3 72.M
108. SchoolT� OSflIY13[o061�ON3 65.29 408. SchodTar 0512M13ro06190N3 85.29
109. ____. 409.
110. 410.
171. _ 411.
112. 412.
120.GROSS AMOUNT DUE FROM BORROWER tU 300.00 120.GROSS AMOUM DUE TO SELLER 10138.00
200.AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500.REDUCTIONS IN AMOUNT DUE TU SELLER
201. De 0 or eamest mone 10 000.00 501. Fxcess D it see insWCfions
202. Pnnd al amounl M new loans 502. Setllement char es to setler lir�s 1400 938.48
203. Existin Iwn s Uken sub'ect m 503. Fxistin loan s taken s�b' to
204. 5p4. Pa of First Mat e Lwn
205. _ 505. P ofiofseconOmort loan
206. SOfi.
1A7. _ E07.
208. 508.
2(19. 509.
AA'ustmeMa(or items un Itl sellx Ad us6neMS for kema un id aellar
210. Cit/lown taces 510. Cit Itown tartes
211. Coun� �aues 511. Cou taxes
212. SchoolTac 512. SchoolTax
213. 513.
214. 514.
215. 515,
216. 516.
217. 517.
218. 518,
219. 519.
720.TOTA4 PAIO BYIFOR BORROWER 10 000.00 520.TOTAL REDUCTION AMOUNT DUE SELLER 938.48
300.CASH AT SETTLEMENT FROM OR TO BORROWER 800.CASM AT SETTLEMENT TO OR FROM SELLER
301. Gross amant due from bormrer line 120 10�00.00 601. Gross amounl due m seller line 420 70138.00
302. Less amounts ' 6/Iw bortower line 220 70 000.00 fi02. Less redupion amant due seller line 520 2 936.48
303.CASH FROM BORROWER 300.00 603.CASH TO SELLER 7 207.52
_ . . .. _ _. _.
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. SETfLEMENTSTATEMENT TltleEz ressSetllemenl5 tem
' L. SETTLEMENT CHARGES PAID FROM PqID FROM
]00. TOTAL SALES/BROKER'S COMMISSION paceA an nte 51U OOU.OU= 80RROVJER'S SELLER'S
OiviSion o�commissian Iine 700 a5 f011ows: FUNDS AT FUNDS AT
701. $ �o SETTLEMENT SETTlEMENT
702. $ t0
703. Commission aida[Setlleman�
800,ITEMS PAYABLE IN CONNECTION WITH LOAN
8�L Loan Ori ination Fee %
802 Loan Discwm %
803. A raisal Fee
804. Credi�Reoon ,
eos
-- --
806.
807.
808.
809.
810.
811. -�--_�
900.ITEMS REOIIIRED 9Y LENDER TO BE PAID IN ADVANCE
901. intetesl Fmm to Id
902. Motl e InsufancE Pfemium for �o
903. Hazard Insurance P2mium for to
904 !
905.
700U.RESERVES DEPOSITED WITH LENDER FOR
1W1.Hazardlnsurance mo. Imo
7CO2.Mat Insurdnce mo. 5 Imo
1003.Ci Pro rl Ta¢ mo. Imo
1004.Caurt Pr Taz mo. Imo
1005.SchoolTax mo. $ /mo
1009.A r a�e Mal sis A 'ustment 0.00 0.00
7700.TITLE CHARGES
1701.SetllemenlorClosin Fce
7102.Abstract or Tttle SearW
1103.Title Ezamination
tiD4.Tille Insurance Bintler
1105.DocumeniPre aralion
110G.Nota Fees
1 i W.Atlome's fees
i�cludes a�ove ilems No.
1108.Ti�le Insurance
includes above items No:
1109.LentlefsCove e
1110.OwnersCover e
111L
1112.
1113.
1200.GOVERNMENT RECORDING AND TRANSFER CHARGES
1205.Recordin Feas De� 82.00 �hb �Release S 62.00
1202.Cit/COUnt taJsta Oeed t00.00 �Moh e$ 100.00
1203.Stale Tarlsl s Dee� 100.� 100.0�
1204. Dced$ �M
1205.
7300.ADDITIONAL SETTLEMENT CHARGES
13o1.2013 Coun /rownshi Tac w Carol n R.Mcquillan 11935
1302.Delin uent iax to Cum6edand Cou Tax qaim Bureau 2 716.93
'I400.TOTAL SETTLEMENT CHARGE$ enler on lines 103 Sec�im J and 502 Seclion K 762.00 938.48
HUD CEFIIFILAT10N OF BUVEF NNO SELLER
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