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Home My WebLink About09-05-13 •t . 1505610101 - REV-1500 EX(ot-io) ib E OFFICIAL USE ONLY PA Department of Revenue pennsytvanta Bureau of Individual Taxes �rtty Cade Year File Number PD Box 28o6o1 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 2 1 1 3 0 7 4 7 ENTER DECEDENT INFORMATION BELOW Social Security Number ��D''atte�e of��Deeaatth ''MMDDYYYY Date of Birth MMDOYYYY 10161219121011131 10 1410161119"M2 Decedent's Last Name Suffix Decedent's First Name MI i W i n t o n ® J o s e `.J.1 0 (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Ml I I I I I I I I I I I 1 Spouse's Social Security Number i THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I I I a I 1 = REGISTER OF WILLS —FILL IN APPROPRIATE OVALS BELOW tiiiiiiiii 1.Original Return Q 2.Supplemental Return O 3. Remainder Return(date of death e. prior to 12.13-82) O 4, Limited Estate O 4a.Future Interest Compromisa{date of O 5. Federal Estate Tax Return Required death after 12.12-82) tQ1 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) i O 9. Litigation Proceeds Received O 10.Spousal Poverty Credit(date of death O 11. Election to tax under Sec.9113(A) between 12.31.91 and 1-1.95) (Attach Sch.O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFQQMATION SHOUL0,8f DIRECTED TO: Name Daq>,Bna Telephones umb@h M AAA I 8 TER OF WILCS'USEr ONLY cl) CJ 7 :;0 tj First line of address ^ o O o C T 1 1 3 1 IFIrloinitl ISItIrlejeltj Second line of address r\.1 C)'U ly 0 $ O X_ 1315181 DATE FILED_ City or Post Office State . ZIP Coda �T n B o i l i n S r i n s P A 1.11 1010171 r Correspondent's e-mail address: anthonyldelucaesq @embargmail.com Under penalties of perjury,i declare that I nave examined this return,Including scoompanying schedules and statements,and to the best of my knowledge and belief, it is we,correct and complete.Declaration of preparer other than the personal representative is based on all Information of which pmparer has any knowledge. SIGN RE F P g N NStBL F G RET N _ ATE SIGNAT RE OF P P RER OTH�Z REP SENT IV DATE O ADOR SS �e+ PLEASE USE ORIGIN L FORM ONLY/ Side 1 1 1505610101 1505610101 1 1505610105 REV-1500 EX Decedent's Social Security Number Decedent'sNamw Joseph Winton RECAPITULATION 1. Real Estate(Schedule A). .......--............ ................ I J-U,18L,Fk0 010 •10 2, Stocks and Bonds(Schedule 8) ... ........ ........... 2. Al 716,1,4 714 . 5 7 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. LRUO 4. Mortgages and Notes Receivable(Schedule D).... ....... .......... ...... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Prop"(Schedule E)....... 5. k 313, 2 0 3 0 2 6. Jointly Owned Property(Schedule F) C=D Separate Billing Requested 6. 1 A 1 0 0 0 Ell 7. Inter.Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) c=D Separate Billing Requested... ..... 7. 1 lo l. 0 0 8. Total Gross Assets(total Lines I through 7)...... ....... ................ 8. - /, 6 9. Funeral Expenses and Administrative Costs(Schedule H).............. ..... 9. 2 0,j0 9 3 .5 2_ 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ......... .... . 10. 9 9 4 J 11. Total Deductions(total Lines 9 and 10)... ......... ...... ....... ...... 11. k 2 11 .10 818 3 6 12. Net Value of Estate(Line 8 minus Line 11) ... .... ....... .... ... ........ . 12. 13 7 3 518191-12 113. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . .... ....... .... ... ..... 13. =�Jl 10 1•r,01 0 14, Net Value Subject to Tax(Line 12 minus Line 13) ........ .... ... ......... 14. 1 3 17 13 1 51M.3 3 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec. 9116 (a)(1.2)X.0- • 15. L 16. Amount of Line 14 taxable at lineal rate X �04a .3 7 3,5 8 9 2 3 16. 1 6 8 1 1 117. Amount of Line 14 taxable at sibling rate X,12 I& Amount of Line 14 taxable at collateral rate X.15 oil • 1:� I ni 1 l 1 1 • $ 19. TAX DUE .... ..... ............. ....... .... ........... ..... 19- 6r 11 1 A 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C= Side 2 1505610105 1505610105 REV-1500EX Page File Number 214-13-0747 Decedent's Complete Address: DECEDENT'S NAME Soseph Winton STREET ADDRESS 304 Shughart Avenue I I CITY Boiling Springs, STATE PA ZIP 17007 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) $16,811 .52 2. Credits/Payments A.Prior Payments —0— B.Discount $840.57 840.57 Total Credits(A+B) (2) 3. Interest —0— (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) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) $15, 970.95 Make check payable to: REGISTER OF WILLS,AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "Xr' IN THE APPROPRIATE BLOCKS I. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred:.................__....::...............................................I............... ❑ KI b, retain the right to designate who shall use the property transferred or its income;.........._.................._.......... ❑ c. retain a reversionary interest;or......__.........................................................................................................._... El d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death without receiving adequate consideration?....._.._.................................................................................................. ❑ Ej 3. -Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?.,--..----- ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? ............................................__................................._................................. ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent 172 P.S.§9116(a)(1.1)(1)], 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 of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§91Wa)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P-S.§9116(1.2)[72 P.S.§9116(a)(1)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)1'A sibling is defined,under Section 9102,as an.individual who has at least one parent in common with the decedent,whether by blood or adoption. 'REV-1501 EX+(01-10) i pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERTEANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph Winton 21 -13-0747 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-awned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet If the property has been sold. ITEM Include a copy of the deed showing decedent's Interest if owned as tenant in common, VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1• Residence situated at 304 Shughart Avenue, $185, 000.00 Boiling Springs, PA 17007. See attached appraisal TOTAL(Also enter on Line 1, Recapitulation.} $ 185, 000.00 if more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(5-aB SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS . INHERITANCE TAX RETURN ` RESIDENT DECEDENT - - ESTATE OF FILE NUMBER Joseph Winton 21 -13-0747 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. 21 ,442.84 shares -of DWS Strategic US Government $176,474 . 57 Fund, Class A, @ $8.23 per share. TOTAL(Also enter on line 2, Recapitulation) S 1 76,474 . 57 (if more space is needed,insert additional sheets of the same size) REV-1504EX+(1-97) SCHEDULE C 4h CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR INHERITANCE TAX RETURN RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Joseph Winton 21 -13-0747 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporation/partnership interest of the decedent,other than a sole-proprietorship.See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE —0— TOTAL(Also enter on line 3, Recapitulation) $ —0 (It more space is needed,insert additional sheets of the same size) REV-1507 EX+(1-97) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph Winton 21 -13-0747 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. NONE —0— TOTAL(Also enter on line 4, Recapitulation) $ —0— (If more space is needed,insert additional sheets of the same size) REV-g68 EX+(v-io) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph Winton 21 -13-0747 Include the proceeds of litigation and the date the proceeds were received 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 . Checking account #0003308162, at F&M Trust Company $24, 875.02 2 East First Street, Boiling Sptings, PA 2. Miscellaneous items of personal property. 8, 328.00 See attached appraisal. TOTAL(Also enter on Line 5, Recapitulation) $ 33, 203. 02 If more space is needed,use additional sheets of paper of the same size. Ptu�Ex.S44t} " SCHEDULE F COMMONWEALTH OF PENNSYLVANIA - JOINTLY•OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseph Winton FILENUM21 13-0747 If an asset was made joint within one year of the decedent's date of death,it must be reported on Schedule G. SURwwNGJOINT TENANT(S)NAME ADDRESS - RELATIONSHIP TO DECEDENT A. NONE B. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE Iochide name of firocur MbUm and hank account roJmbe[a sinlar WmdtTyng numtu.Attach DATE OF DEATH OECDS VALUE OF NUMBER TENANT JOINT dead forjW 4-held maf estate. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. TOTAL,(Also enter online 6,Recapitulation) $ —0 (If more space is needed,insert additional sheets of the some size) REV-1510 EX+ (08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE - INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph Winton 21 -13-0747 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER THE DATE OFTRANSFER ATTACH ACOPVOFTHE DEED FOR REALESTATE. VALUE OF ASSET INTEREST OF APPLICABLE) VALUE 1. NONE TOTAL(Also enter on Line 7, Recapitulation) $ —0— If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA- - FUNERAL EXPENSES & - INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph Winton 21 -13-0747 Debts of decedent must be reported on Schedule I. . ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Hollinger Funeral Home & Crematory, Inc. $3, 924 . 24 501 North Baltimore Avenue Mount Holly Springs, PA 17065 e. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representatives) Street Address City State Zip Year(s)Commission Paid: 2. Attorney Fees Anthony L. DeLuca, Esquire 14, 500. 00 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent _ 4. Probate Fees 418. 50 5. Accountant's Fees 500 . 00 6. Tax Return Preparer's Fees - 7. Legal Advertising-Cumberland Law Journal 75. 00 8. Legal Advertising-The Sentinel 210 . 78 9 . Appraisal of Real Estate to Diversified Appraisal 375. 00 Service 10. Appraisal of personal property to Roy D. Gottshall, 90. 00 Auctioneer. TOTAL(Also enter on line 9, Recapitulation) $ 20, 093.52 (If more space is needed,insert additional sheets of the same size) REV-1512 EX+(12-06) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph Winton 21-13-0747 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Century Link - Telephone $32. 06 2. First Energy - Electric 53.00 3. State Farm Fire and Casualty Company - Personal 119.07 Liability Insurance 4. FIA Card Service - Credit Card 768. 50 5. Yellow Breeches Family Practice-Medical 14.08 6. Appalachian Orthopedic Center, LTD — Medical 8. 13 TOTAL(Also enter on Line 10, Recapitulation) $ . 994 .84 if more space is needed,insert additional sheets of the same size. •REV-1513 EX+(01-10) pennsylvania SCHEDULE 7 INHERITANCE TA,RE TURN BENEFICIARIES •� ' INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph Winton 21 -13-0747 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(11).] 1. Stephen G. Winton Son One>_quarter 1524 Maybe Hill Road Williamsport, PA 17701 2. Mark D. Winton Son One-Quarter 304 Shughart Avenue Boiling Springs, PA 17007 3. Lee N. Winton Son One-Quarter 168 Linn Drive Carlisle, PA 17013 4. Joan M. Kotzmoyer Daughter One-Quarter 125 Spruce Lane Elizabethtown, PA 17022 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. , B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ —0— If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF li C 171 C E OF N. — JOSEPH WINTON JUL 3 Pn 2 10 CLERK Cr" 1, JOSEPH WINTON, a resident of 304 Shughart Avenue, Boiliva kows', C I .UR'r CUM nTERL DC Cumberland County,Pennsylvania being of sound mind,memory and u erstan�Ning, X6, PA hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills-and,;Codicdls-hp74tofo,re-ma4g bymnc„ LL ITEM I: I direct that all my just debts,the expenses of my last illness and funeral expensesbe paid as soon after my decease as the same can conveniently be done. ITEM 2: I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment,provided, howgyeT,.th-qt.no,tqsiduar.v,berfdfiri-at) _df-thi benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. ITEM 3: 1 give, devise and bequeath all of the rest,residue and remainder of my estate,real, personal and mixed, of whatsoever kind d nature, and w eresoever situate JrH& TON LAST WILL AND TESTAMENT OF JOSEPH WINTON at the time of my death, in equal shares, unto my children, STEPHEN G. WINTON, MARK D. WINTON, LEE N. WINTON and JOAN M. KOTZMOYER, provided, however, that they survive me and are living sixty(60) days after the date of my death. ITEM 4: If and in the event that a child of mine does not survive me and is not living sixty(60) days after the date of my death, then and in such event, I give, devise and bequeath the interest in my estate, which such deceased child would have received, if living, to the issue of said deceased child, per stirpes. ITEM 5: I hereby nominate, constitute and appoint my son, LEE N. WINTON, Executor of this my Last Will and Testament,with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his performance of this office. If and in the event that my son, LEE N. WINTON, does not survive me and is not living sixty(60) days after the date of my death, or does not complete his duties as Executor, then and in such event, I hereby nominate, constitute and appoint my daughter, JOAN M. KOTZMOYER, Executrix of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct n.� JOS PH W N 2 r.a.a..�..... .._ ......y..u.rra�Jtee'+.vxrsc.val4v.y..1�a:Jd.A.�a't — �:�:.5".l".14.J'!'�i�^°�=. ..xe..,..ae e9.at .w•. ,.:'U'sr.:.R_.�....lc........,.-� �� .__..'r.,.. w- -...• ,-.z ' f-'=�- �� LAST WILL�AND TEST AMENT OF JOSEPH WINTON that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. ITEM 6: If any provision of this Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all`the remaining provisions thereof ! , shall continue to be fully operative and effective, so far as is possible and reasonable. IN WITNESS WHEREOF, I, JOSEPH WINTON, the Testator, have to this my I Last Will and Testament, typewritten on three (3) consecutively numbered pages, I .YS subscribed my name and affixed my seal this day of April, 2005. �J�.SEAL) Signed, sealed, published and declared by the above named JOSEPH WINTON, as and for his Last Will and Testament, in the presence of us, who have hereunto subscribed our names at his request, as witnesses hereto, in the presence of the said Testator, and of each other. -_.. ,. w rsv.,s,Y,t>c!'.' _' -, =�;.M^;:.' '"-"= .` -_;.:' ;•:fi,..1W .';.-"" !i .� = ding at iz'S—t_ / i r6 residing at 7 3 i SUMMARY APPRAISAL REPORT 304 SHUGHART AVENUE BOILING SPRINGS, PENNA. PREPARED FOR THE ESTATE OF JOSEPH WINTON i BY LARRY E. FOOTE I DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 Diversified Appraisal Services Real Estate Appraisers and Consultants 35 East High Street Carlisle, PA 17013-3052 (717)249-2758 FAX(717)258-4701 July 15, 2013 TO: The estate of Joseph Winton FM: Larry E. Foote RE: Summary Appraisal Report Residential Property 304 Shughart Avenue Boiling Springs, Pennsylvania At your request, I have appraised the captioned property. The appraisal report, which follows this letter, is submitted in support of my opinion of Market Value of the Fee Simple Interest in the property, as of June 29, 2013. I hereby certify that, to the best of my knowledge and belief, the data, facts, and opinions set forth therein, are accurate, subject to the Statement of Assumptions and Limiting Conditions that is also made a part of the report, and that the indicated Market Value of the subject property, as of June 29, 2013 is: ONE HUNDRED EIGHTY-FIVE THOUSAND DOLLARS $185,000 This appraisal has been made in conformity with the standards of professional practice of the National Association of Realtors Appraisal Section. I appreciate your having considered me for this assignment and trust that you find the report entirely satisfactory. Respectfully submitted, Larry E. Foote Pa. Certified General Appraiser GA-000014-L 2 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 304 Shughart Avenue Boiling Springs, Pennsylvania TAX PARCEL NUMBER: 40-28-2100-038 . IIMPROVEMENTS: One-story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. I OWNERSHIP HISTORY: The subject property is owned by Joseph Winton. The. property last transferred on September 16, 1994 for a reported consideration of $95,000 and ownership conveyed on Deed Book 112, Page l 118. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. CLIENT: The estate of Joseph Winton IINTENDED USER: The estate of Joseph Winton OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: June 29, 2013. INSPECTION DATE: July 12, 2013. HIGHEST AND BEST USE: Continued use as a single-family residence. COST APPROACH: N.A. SALES APPROACH: $185,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $185,000 3 ol ett i, v '!l-�/Yz?P�C�6�v��/✓'I—�/LC.U..'�G``/i9isf',J al 1 - . �/ ��-/ate—��EK�� -��•W X __ �"� - 7 I '. z - � ��<�'sS✓ / �021/.�J�`�-/�.�.�Gt�/�?,G� «�C`�L j y��/°��'�,r� �?'G��-�!'