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HomeMy WebLinkAbout07-29-13 1 ` � i5a�6xa�os �{«co�.��>c�> ��V���O V p�FiCUIt USf ONIY PA Department of Revenue Pe M�Y�'��ta ���y�e Vesr F�ie S�rt�er Bureau af IndividualTaxes `�� ""�"�` INHERITANCE TAX RETURN ; " " pasoXZ8��o1 � fi � i� I I� 3� : Harrisburg,PR i91z8-o6oi RESIDENT dECEDENT ; ENTER DECEDENT INFORMATiON BE�OW Social Security Number Qate of t}eath MGi6DYYYY Date of�Birth MMDDYYYY . ..._ . ... .._ . .__ ... _.. ,�_. .._ ., .__.�. .. __ . .., . . .._ .. .,.__., ._... ._..__ '• ; 1fl70812012 � 1fi117/1920 � _. _ __ _ _ . � � ;. ._ __. .__, . ____ ` DecedenYS Last Neme Suffix Decedenfs First Narr�e MI PERKINS __ __..._._ . . ._ ,_.__- __ _ � , —._ i MARLOWE_ _ ___ _._. __ ,_�_.., _. _.,__ __. , _ ___ _--.. _ _ __, _ . _.__. _._... ._... ______. , _.. .. .. _, (!f Appflcabie)Enter Surviving Spause's lnformatian 8elow Spouse's Last Name Saffix Spouse's F+rst Name Mt j ; _...__.. .... . .__ _ _..._.._ _ .......... .. .____e _... __ �. I. . . ._ .._ .. _ ._. _ _.._. ..._. -� �� . �: . Spouse's Saciat Securtty Numbe� � _ .. _ THtS RETtlRN MU5T 8E FilfD!N DUPLICATE WITtt THE _ _ _ __. _ a REGISTER QF WILLS F{LL!N APPRQPRIATE OVALS BEt6W (� 1. Ori�i�al Return p 2.Sup9�mentat Refurn p 3. I?emairuler Retum(l�ate of C7eath Prior to 12-13-82) p 4. i.imited Estate p Aa. Future Interest Compromise(date of O 5. Fedaral Estate Tax Return Required death after i&i2-82y KC B. Decedent Ried Tesiala O T.Decederit A9ainWined a l.iving Trust �1 8.7otat Nurr�r of SaW DHposit Baxes (Attach Copy of WiIQ (Aflach Copy of 7rust) O 9.LiUgafion Procaeds Received O 10.Spousal Poverty Credil(Date of 17eath O 11. Eleclion to Tax untler Sec.9113{A) Between 12-31-9i and i-1-35) (Attacfi 5chadule O) CORRESPOk6fNT- ThES SECTIdN i1t1ST 6E CQMPtESE6.kl.t C6RRESPONDENCf ANO CONflDENflAt TAX tNFOR61ASI0N 8MOUID BE DIRECTED T0: Name {3aytime Teisphone Num6er ,. __ .. . . ._......_ . ._�__. _._.. . ._.... _ _......__ ..._. , .... . ..._. .__ . .. ._.._�._. ._.. .__.._ .__._. ... ,. , i Dennis J. Shatto ;(797}238-17�1 � ` _.._ _.._ ._.._ __. _,. ..,_. __._ . _.; _. _.__,_ _.. __ __ .__.__ _-- �rr . .__ ..... __,- . REGt87E1$P S USE�pNIY � m Z.. c p � 2 L^� ' tin :U r�irst Line ot Address .. ....,.._J , � � �,� � i.� m ... _...._ .__..--- __............ .. . . . . ____.._. .._..___..---. . __....._.. ____ i 119 LOGtISt S"t z Us � .:�= c+ :_ _ _--., ._.__._ . , _... .r_. _._._..._. __.__._,__.__.._ ....� _..__... . _ .___..i c:a �-` � o c Second Line of Atldress :"� :..� � }7 ;_.... ._"._ __., ..._._...._ ..........__ ._.._._____._.__ ...._.___.... .. ......... . .........__� . � Gi C_ �, :.,_ 'Ti , j .�. �--' `y • ` } � . . __. . __ .. .._ . , ..._ .. ._... _. � FILEp "� Crty or post Office � State 2fP Cvde �� . . ._.._... _ .....---- .. .__.___. .__.._,____....___,...� i ,__.. ,._ .. _..._ ...._..._.._.. ...__. . ..., cJl '+'t !Harrisburg ; ; PA j ;17101 � � �..._ ... ;.. .._v_.__ �,__. _._._... .. _..._. crnraapondent�s e�mati aaaress:dennisshatfa�hotmait.com Under pe�iti ,!dedare that i havs e�mined thia*eium,lnNuding eccompanying schetlu�as and statemeMS,en01n khe best of my knqvkdge sntl tlelief, � tt is true a compWte.Dedpt2 nn of har then the peroonel reptesentative ia beeed on ak infaKme' oF�ch preparer h2s any ta�a.vletfge. � SIG TU PE�250N RESPO G RETURN � t DATE . 7 2 Z. �3 zos � S . u',� 1 D � SIGNAT E F R T N REPRESENTATNE � DATE - - ? Z�z-/�3 AanRESl�"( GoGK3� `✓'t• , 1'� QYY15�1kr'� P� . _ _ ��� ��j �lPLEASE USE flRi61NAt f Ol1LY � . � Side 4 : � Z5056101D5 15C15610105 � � �U �. � � ��` � o�� ,� �� � � � � � - . ----------..._..._ i ' � 150561Q2B5 REV-7509 EX(Flj DecedenPS Socfal Security Number �ecedent'sName: MBfIOWBS. PBfICiFIS ' : RECAPITUtA7lqN �. Real Estata{Schedute A7. ... . . .... ... .. .. ... . .. .. .... ........... ..... 1. :! 650,000.00 '�. 2. Stocks and Sands{SChedule 6} .................................. ..... Z. �i - 3. Closeiy Held Gorppration,Partnership or Sole-Proprietorship(SChedule C) ..... 9. 1 4. Martgages and Notes Rece.ivable{Sehedute D} ... .. .. .... .... ..... .. ..... 4. `... ` 5. Cash, 8ank Daposfts 2nd Misaellaneous Personal Prpperty(Schedule E)....... 5. '�. &,559,81 - 6. Joir.tiy Ovsned Properfy{SChedute F} O 5eparate Biiiing Requested ... . ... S. ��' . � .._ __.. _. . .. . .. ..__ ____ ._-. . 7. Inter-Vivos Transfers&Miscellaneous Noa-Probate Proparry � - �. (Schedule G) O Separate Billing Reauested...._.. 7. '�� � .. ......... ................ .......___. _,,.......,,... � 8. Tatai Grass Assets(TOtat linas i through 7).. . .. ... ....... ...... ... .. . B ' 65$,559.$1 ���. 9. Funeral Expenses and Administrative Costs{9chedule H)................... 9. : 9,735.50 �`. ......... ._,.__. �__ .. , _.._ . ., 90. Oeb#s o{Decadent,Mortgage I.fabilities and Liens{Scheduie i}........... . ... 10. ; 2,571.30 ., ,. _.�.._._._. , . .. . 11. 7otal Deductions(total Litres 9 and!0}................................. ti. i 12,306.8� �.�. ,_m.....�..�,.�».. .-.._.. . t2. Nef Yalue af Esfata(Lir�e$minus Line ti) .. .................... ..... ... 12. ' 646,253.01 �; �_...._._.........._._...._...........,�.__..._,_.,__..�___..; 13. Charitabte antl Gnvemmental8equesist5ec 9113 7rusts far whicfi � an election to tax has txat bsen made(Schedule J} .... .................... �3. ' ��: � rv�.,,. '14. Ne[Velue Subjed to Tsx(Line 12 minus Line 13J ........................ 14.' � �.x'�•Q1 �' TAX CALCUTAt10N-SEE INSTRUCTIONS fOR APpUCASLE RATES � i5. Amaunt of Line 14 t�xabie � ai She spausa!iax tate,or transfersunder 5ec.9716 ....__._.... .._......._._. .__.. .,._._. _.. _} ,__._.. _._...__. .._...._..,�._.. �....,..._.�...._.., (s}(12j X .0„_.. ' 15.( � �,..�.__.�.._................_.._..__...___........_.____....j W--...._...._.....�._.....,.,..�.,_...,W...__..,......�.,.__._...._.,. i 6. Amount pF Line 14 taxable . � � atun��rate x.o4b i 646,253.D1 � �6.? 28,0$1,38 , ._..._._.. _____.__ .__.,___ . ..�_._ � ;__._____.. ..__. ,.__._ .____.....__ 77_ Amami qf Line t4 iaxatrla k 3 - � . .... . ..i at sibling rate X.12 ! 17.; � �._._.w_.....�...,m.._..__. ._. -.__ .. ...' �,......,_.... � .___._._... ...:.._...__.........-....._...,.._..i � 16. Amount pt Line 1Q taxaBte - at coitaterat rate X.!5 � � 18 i � . ..... .. ... __ .. _ __ ... , .,,... ...____. .............�_...... :..___.._._....,_-..- .,___..._ , 19, TAX DUE ......... .... _....... ...,...... ........ . .....,.. !9.': �.081.38 , I20. FILL IN 7HE BVAL 1FYOU ARE REQUES'TING A REFUND OF AN pVERPAYINENT � , t*1r � I Side 2 � 7,5C156Zfl2II5 1505610205 ,,,� REV-1500 EX{fi} Page 3 F(le Numbnr DecedenYs Complete Address: DECEQEMT'S NAME � Mariowe S. Parkins — ___.. --.___ STREETADDRESS ......... ....._.— .. ..... . ,....—_ .__.. ..._.. �. ........ . _.--...__. _ . 1206 S. Market St _ . __. ..._ .._ __ ._ _ ._. _.. _ __. . _ __.._. _ CITY f STATE ---..... � ZIP Mechanicsburg 3 PA 17055 Tax payments and Credits: t. Tax Oue{Paqe 2,Cine t9� (�) 29,0$9.3$ 2. Credits/Paymenis � A.Prior Payments �_. 30,000.00 B. DiscounS 1,454.Q7 _ ______ _ ,..---.. TofalOredits(A+B) (2) 31,464.07 3. Interest 4. If Line 2 is greaier than Line i +���3,�nfer the difference. This is ihE OVERRAYA4ENT. (3) Fitl in oval on Page 2,Line 20 to requesi a refund. (A} 2,372.69 5. It Line 1 +Line 3 is greater than Line 2,enter the difierence.7his is the TAX DUE. (5) Make cf�eck payable to: REGISTER OF WIL.L.S,AGENT, h,_ ,: .... ��$ ,#�� ��� . ..;�� '�..., _ �����'`��.. . �;,��r�e= :v�;"�.n.;�-,:t�� " . , ;�.��� `w;:E' ;' " ' PLEASE ANSWER THE FOtLQWING QUESTIONS BY PLACING AN "X" !N THE APPROPRIATE BLQCKS i. Oid decedent make a transfer and: Yes No a. retain the use or income of the property trensferred.......................................................................................... ❑ � b. refain the right ko designate who shaRl use the property transtesred or its income ............................................ ❑ � c. retain e reversianary interest........._............................................._..............._........._.........:............................., ❑ � d. receiva the promise for life of either payments,benefits ar care?...................................................................... ❑ � 2. If death occurred after pac.12,1992,did decedent transfer property within one year of death withaut recelvir�g adequate cansideration?.........................................................._. ............................................. � 3. Did decedeni own an"in krust for"or payable-upon-death bank account or security at his or her death?..:........... ❑ � 4. pid decedent own an individual rekirement account,annuity ar nther non-probate property,which contains a t�neficiary designation? ................................................................................... ❑ � _........................_...... IF THE ANSWER TQ ANY OF THE ABOVE QUESTIONS 15 YES,YOU MUST COMPLETE SCHEpULE G AND FILE IT AS PART OF THE RETURN. �����' s��'�;"�����:��:u �" ���ti«��>�"" 3 ���' � " . �,.�� <; . _ N , .. <,,� " ° �_ ; . For dates pf r4eath on or afier July 1,1994,and 6efore dan.1,1935,fhe tax ra#e imposed pn the net value of transfers to or for the use of ihe survivi�g 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 impossd on the net vaiue of transfers to or fo�the uss of the surviving spouse is 0 percent [72 P.B.§911fi(a}{1.1}(ii}t.7he staN#e does nat exempt a hansfer to a surviving sp�use from tax,and the statutory requirements for disdasure of assets and filing a tax retum are stifl appiicable even if the surviving spouse is the only beneficiary. ' For dates of death on or after July t,2000: • 7he tax rate imposed on the rre#vaiue of transters from a deceased chi(d 21 years of age at younger at death to or for#he use of a natural parent,an adopkive parent or a stepparent of the chlld is 0 percent[72 P.S.§9116(a)(1.2)j. . The tax rate imposed on the net value ot transfers to or for the use of the decedenYs lineal 4eneficiaries is 4.5 percent,ezcept as noted in[72 P.S.§9116(a)(1)]. . Ths tax rate impased an the rtet value af transfers to or for the use af the decedeM's siblings is 12 percent'(72 P.S.§9118(a}{1.3)j.A sibEing is tlefined, untler Section 91q2,as an individual who has at least one parent in comman with the decedent,whether by blood or adopkion. R°�/-7502Ex+(+b;.2; � . .. . . ._ . . . . . ._ . _. �, pennsylvania SCHEDULE A . DcPAq7MENTOFliEVENl1E � INHERITANCETA%RETURN REAL ESTATE RESIDENT DECE�ENT � ESTATE OF: MARLOWE S. PERKINS FI�E NUMBER; 2012-01134 All real property owned solely or as a tenant in wmmon must be reported at fair market value. Fair market value is defined as the price at which property woultl be exchanged between a willing buyer and a willing seqer,neither being compelled to buy or sell,both having reasonab�e knowledge of the relevant factr. Real property 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. 1TEM Indude a copy of the deed showing decedent$interest if owned as tenant in mmmon. VALUE AT DA7E NUMBER DESCA]P710N OF DEATH 1 Real estate and improvements located in Upper Allen Township,Cumbedand Counry, PA, 65 0, o 0 0.o 0 known as 1206 S. Market Street, Mechanicsburg, PA,acquired by deed dated December 11, 1974,tecordedatBookW-25, page838. (appraised value) TOTAL(Also enter on Line 1, Recapitulation,) $ 650, 000_00_ If more.space is needed,use additional sheets of paper of the Fame size. ��� � . � . �REV-i5o8 EX+(o8-iz) � pennsylvania SCNEDULE E � DEPARTMENTOFPEVENUE CASH, BANK DEPOSITS & MISC. . mheaRnncErnxaEruaru PERSONAL PROPERTY RESIDENT�ECEDENT ESTATE OF: FILE NUMBER: MARLOWE S. PERKINS 2012-01134 Include the�proceeds ot litigation and the date the proceeds were received 6y the estate. � All property jointly owned with right of survivorship must be disclosed on Schedule F. . ITEM VALUE AT DATE NUMBER DESCRIFTION OF DEATH 1. Miscellaneous household furnishings 500.00 2. Citizen's Bank checking account no.6100701506 8,059.81 TOTAL(Also enter on Line 5, Recapitulation) $ 8,559.81 . If.more space is needed,use additional sheets of paper of the same size. � ._. . _ . _... .._. . __ .. .___ . . - . _ 'REV-i511 EX+(10-09) � e `x pennsylvania SCHEDULE H oePaarneNroFaeveNUe FUNERAL EXPENSES AND mHeairnNCeTnxaeruaN ADMINISTRATIVE COSTS RESSDENT DECEDENT ESTATE OF FILE NUMBER MARLOWE S. PERKINS 2012-01134 DecedenPs debts must be reported on Scheduie L � ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. a. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s)_ Street Address City � State ZIp Year(s)Commission Paitl: z Attorney Pees 4,250.00 3� Family Exemption: (If decedent's address is not the same as daimant's,attach explanation.) �� 3,500.00 ciaimant Patricia A. Perkins Street Address 1206 S. Market St. city MechanicsbUfg __ _______scate__?A_ZIP 97055_ Relationship of Claimant to Decedent d8U htBf � _�—�---.._.—...---- - 4. Probate fees: 485.50 5� Accountant Feer. � 6• Tax Retum Preparer Fees: ' �• Clauser Real Estate Appraisals, LLC 1,500.00 TOTAL(Also enter on Line 9, Recapitulation) � 9,735.50 - .. - If more space is needed,use additional sheets of paper of the same size. . REV-1512 EX+ (12-12) � pennsylvania SCHEDULE I DEPARTMENTOFREVENUE DEBTS OF DECEDENT, � . rNHewTnNCe rnx aeruaN MORTGAGE LIABILITIES & LIENS 0.ESI�ENT DECEDENT ESTATE OF fILE NUMBER MARLOWE S. PERKINS 2012-01134 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed mediwi expenses. I7EM NUMBER VALl1E AT DATE DESCRIPTION OF DEATH 1 Veteran's Administration-medical expense 60.00 2. Holy Spirit Hospital-medical 1,156.00 3. Nephrology Associates of Central PA-medical 93.60 4. Quantum Imaging-medical 17.57 5. Spirit Physicians-medical 95.47 s. Capital Cardiovascular Associates-medical 139.05 7. Camp Hill Emergency Physicians-medical 42.80 8. West Shore EMS-medical �6 z9 9. Gary Smith-property maintenance 219.00 10. Upper Allen Township-sewer 224.00 11. Verizon-telephone 60.57 12. TTI National-telephone $ 95 13. Griswold Home Care 378.00 TOTAL(Also enter on Line 10, Recapitulation) ; 2,571.30 . If more space is needed,insert additional sheets of the same size., . �REV-1513 EX+ (p1-16) �� ` pennsytvani� SCHEDULE ] DEP0.RTMENT OFREVENUE ��� ��� � SNHERITANLETAXRENRN BENEFICIARIES RESIDENT DECEDENT � , E57pTE OF: FILE NUMBER: MARIOWE S. PEftKINS 2012-01134 RELATIONSHIP Tp pfCEDENT AMOUNT OR SHARE NUMBER NAME AND ADpRE55 DF PERSON(S)RECEIVING PROPERiY pa Not List Trustee(s) pF ES7ATE I TriHA6LE QISTRI&UIIOMS[Inciude oatnghY 5pousai dlstribuHens and Yrans`ers under Sec.9156(a}(1.2j.J r. Petricia A. Perkins, 1206 S. Market SC.,Mechanicsburg, PA 17055 daughter one-half 2. Thomas V.Perkins,415 Chestnut St,Marysvii(e,PA 17053 son one-halfi ENTER DOLIAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXAB�E DIS'FRt6UftOttS A. SPOUSAL p]STRIBUTIONS ONDER SECITON 9113 POR WHICH AN ELECTION Tp TAX IS NO7 TAKEN: 1. B. CHARITA6LE AND GOVERNMENTAL D15TRIBUTIDN5: 1. TpTAL OF PART II- ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-iSQO COVER SHEEt $ - . � If more space is needed,use addidonal sheets of paper of[he same size. � _ � � .�� -_ - LAST WILL AND TESTAMENT " �"' '` -, � — � OF � " : r; ._ _ -. ` _ MARLOWE S . PERKINS �,�::- " '' ��`: `J1; r., = 'r z :.:, �'�� I, MARLOWE S. PERKINS, o£ Upper Allen Township, Cumberlan� y County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills and Codicils by me at any time heretofore made. ITEM I : I give, devise and bequeath all of my estate, of every natur2 and wherever situate, together with all insurance thereon, to my wife, MARY R. PERKINS, if she shall survive me by sixty (60) days . If my said wife predeceases me or fails to survive me by sixty (60) days, I give, devise and bequeath all of my estate, of every nature and wherever situate, together with all insurance thereon, as follows : A• I devise all that certain parcel of real estate and improvements thereon located in Upper Allen Township, Cumberland Coun*;,; penr�ll��anis, ?cnorr�; as 120G Sout:; Market Street, Mechanicsburg, Pennsylvania, to my daughter, PATRICIA A. PERKINS, and my son, THOMAS V. PERKINS, in equal one-half shares as tenants in common subject, however, to the right of my daughter, PATRICIA A. PERKINS, to occupy said parcel so long as she is living, under the follow�ng terms and conditibns: . � . >,'-y Sd1�yf Gd'u�.�^:�cr Si;3'l� }Jc L'c3."]C^Sip''� E L�L � - t:`.� pajmen* oi G=1 utiiiries, insu�ance, ra - ta;._s, maintenance and ordinary repairs . For purposes of this paragraph, "ordinary repairs" sha11 mean repairs not exceeding the cost of $1, 000 for each separate item. The cost of repairs exceeding $1, C00 for each separate item shall be shared equally by my daughter and son. z - My daughter shall not be responsible to pay rent or any other fee or charge for occupancy of the said parceL 3 • My daughter' s right to occupy shall be terminated upon her failure to reside there for a period in excess of 180 consecutive days, or upon her voluntary termination of said right by written instrument . ITEM II : I qive, devise and bequeath all of the remainder of my estate in equal shares, to my daughter, PA'lRICIA A. PERKINS, and ^�y scn, ThOt�1AS V. PERKINS . The share of any child who predeceases me shall be d,ivided equally among his or her issue. ITEM III : I appoint my daughter, PATRICIA A. PERKINS, and my son, THOMAS V. PERKINS, Co-Executors of this, my Last Will and Testament . ITEM III : I direct that no personal representative shall be required to provide security, surety or bond in any jurisdiction for the faithful performance of any duty under this Will . - 2 - _ -r� ;�1�T�1�SS WHEREOF, I, MHRLJ�niE S . PE�KINs, i-,a-,•a sa� my nand ar.d saa� �c this, my Last ��ill and Testament, this ��7� day cf __LL�� , 2011 . � �U i•f�' �t, �./'+.�:.` ...�. .. �:���.-t%Lr�t, (SEAL) MARL WE S . PERKINS .c.�.7,:72C� S'.^-.d�E�^.'�� �ll..�`.iisllEd 'diiu CIeCi3Y'ZC]� 'i.�lY i"iHRL�iv'u� S. L'LktfCiTv'.�i the Testator, as and for his Will, in the presence of us, who, at his request, in his presence and in the presence of each other, we believing him to be of sound mind, memory and understandinq have hereunto subscribed our names as witnesses . -�'. ��,P — �t _�?.�J«.��-e,;��-'>� i�A o f /�/.� �'�..�'�..,,�� P�4 - 3 - COi�".N!;JN>i�..� i ;i^ o��id�_- �,n��;^ � �,�:-,-i ' — • . SS : COUNTY OF u�tt,�'r�T:N ; _..,c..;'�,'�r... .,.:( <.�il,`f.. - /i We, MARLOWE S . PERKINS, .!,';Nr�i �'LS '; ; ;' , and /i � .�,,:�,s �1 S,h� _��'� , the Testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersi7r.ed authori*_;' that rr:2 T��±�;�y �ign�d ar.�d executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses and that to the best of their knowledge, the Testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ''�L�.Cs-�-j r�a —A� ,�..f MARLOWE S. PERKINS :'/ ;y/ . Giv�!_ Subscribed, sworn to and acknowledged be�ore me by MARLOWE S. PERKINS, the Testator, and subscribed and sworn to before me by ��,�7 / i �i-s �c- / and ,�')rr�.s�s c�.. 5d1�: lfc; witnesses, this �%f7 �'� day of �/�/-, � , 2011 . / �./E'i 7,it� `"'f .��L'�� ) NotarytPublic C MMONWEqLTHOFPENN&y - q - NOTARIAL SEAL JENNY A.TOBIAS,Notary Public City of Hams6urg,Dauphin Counry Commissicn Expires February 15,y013 CLAUSER REAL ESTATE APPRAISALS, LLC � � r o soX ��� c�,p x,i�,�a i�oo1-07�� Telephane: 717-737-7300 FAX: 717•730-0922 e-mail:gdauser@comcast.ne[ ww41.c1auspia�praisals com July 27, 2013 Dennis J. Shatta Attorney At Law Clecknerand Fearen P.O. Box 11$47 Harrisburg, P� 17I0$-1847 RE: Estate of Mr. Nlarlowe S. Perkins "Maplewood Farzns" Located At: I206 South Market Street, Upper Allen Township Machanicsburg, PA 17055 Dear Attorney Shatto: As requested, I have campleted my inspection and subsequent market studies on the abave referenced property for the purpose of estimating its "as-is"retrospective market value as of Clctober 8, 2422, the date of Mr. Marlawe S. Perkins' death, My client and only intended usar of this regort is Cleckner and Feazen,Attomeys at Law. To my knowledge no financiai institution is involved. I have not completed a prior appraisal on the subject property or any other service on the subject property in the past three years. The property baing appraised is located on the west side of South Market Street (Route 114), north of West Winding Hiil Road, in Upper Alien'I'ownship and is known as Maplewoad Farms and is numbered 1206 South Mazket Street, Mechanicsburg, PA 17055. Tmprovements consist of a 2-story ! farmhouse,2-caz detachad gazage,barn,indoor riding rink,and other miscellaneons oatbuildings. Land area of the site is 20.I86 acres. The site is located in Zone X of F'EMA identifiefl flood hazard areas which would not require fload Insurance. The apgraised vatue assumes the praperty is ciear of hazardous matarials wath certifications recommended. Based on my stndies and subject to the limiting conditions found in and attached to this report,the proparty, in my opinion,has an estimated"as-is"retrospective market value, as of 4ctober 8,2012,the date of Mr. Marlowe S. Perkins' death is as follows SIX HI.JNDREA FIFTY THQUSANLI—($650,OOO�LIOLLARS COMMERCYA.L'INDTJSTRIAL'APARTMENT COMPLEXES'SUBLIYVISION ANALYSIS'RESTCIENTLIL 1206 S.Market Street,Mechanictidurg,PA. � , 13-0611 C-t i �.. ... � ' . I Page 2 Details of my methods of valuation as well as a description of the improvements are contained in the ensuing Appraisal Report in Snmmary Report Format. This report is believed to be cansistent with recanunended guidellnes of the Appraisal Standards Board of the Appraisal Foundatian.I have completed numerous appraisals af a similar natuxe on sirnilar type properdes and eomply with the competency provisions of U�SPAP. This leCter of transmizTal is considered part af the appraisal which follows and is notCO be detached. Emplayment in and campensation for making this appraisal are in no manner contingen[upon the value reported, and I certify that I have no financial interest in the property appraised, present or cantemplated, and that the app��aisal assignmeut was not based on a requested minimum valuation, a specified valuation, or the approval of a loan. 'The appraiser has person�+lly inspected the property. Randy Bell� my assistant,has partieipaeed in the pi�pazatian of this report. As af the date of this report, I, George C. Clauser> have completed the cantinuing education program for Designated Members of the Appraisal Institute. Very truly ypurs, � �N�..., , J '' � (',��.�.-�. ' �'{AAi rK� r_.,,� , . � $w�� Georga C. Claaser, SKP, Randy L. Bell, PA Certified General Real Estate Appraaser Licensed Appraiser Trainee Certification Number GA000233-L LATQOQ100 GCC/rb Enclosures As Stated 1206 S.Merke[SVeek,Mechaniesburg,PA. � 13-061 I Cd CLECKNER ,4N� FEAREN ATTORNEYS AT LAW 179LOCUST STREET P.O. BOX 1'1847 HARRISBURG, PENNSYLVANIA 17'108-1847 TELEPHONE: (717) 238-7737 RICHARD W. CLECKNER FAX: (717) 238-8481 l7H28-20A4J DENNIS J. SHATTO ROBERT D. HANSON ANN E. RHOADS (1916-200B) RETIRED: WILLIAM FEAREN July 26, 2013 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Marlowe S . Perkins File No. 2012-01134 _, Dear Sir/Madam: Enclosed please find the original and two copies of Inheritance Tax Return in the above estate, our check in the amount of $15 in payment of the filing fee, and a stamped and addressed envelope for your use in returning the extra copy. If you have any questions, please contact me. Very truly yours, CLECKNER AND FEAREN Dennis J. Shatto DJS : jat Enclosures c � � rn W � L_ ? C7 ,� c O � S C: '- C/� 7C1 -= v � m � N ni �'P7 6= � CD � p Za u; ;.' Z . X p b � n ��_�. � � � n C; ' � � -.. �7 O G F.__• _� ['� � � � � rn y„ �—. co 0 u-� '*� u � � � �i�/�N-� y� roW �(V`v° O �° U I O ,R � ��'I� � �,� � � �,�° a � 7�` '� u ;iw ry, � o� `5�311Nn :.i o s . y � r W m N Z O � o V H Q r � H FJ � a N m � O U � �o a W � o Z N H vai � � m z W o 0 � � H P W V a m a a W U O P�i W N � E . � a � � w � V a H O N 2 VI W U H ai � � � 0 � ~ �