HomeMy WebLinkAbout06-18-14 � 15056101�5
REV-1500 EX(oz-ii)(FI)��
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
oEP.w.�EN.o,a��E���
Bureau of Individual Taxes INHERITANCE TAX RETURN (�
Po Box Zso6oi RESIDENT DECEDENT �I ' �� � 1 '
Harrisburg PA i�128 06oi
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
01/15/2014 ' 11/06/1921
DecedenYs Last Name Suffix DecedenYs First Name MI
BYERS _ SARA _G '
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
i N/A ' ' '
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 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
p 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes
(Attach Copy of Wil�) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousai Poverty Credit(Date of Death O ��' Attach Schedule O r Sec.9113(A)
Between 12-31-91 and 1-1-95) � �
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE�CTED T0:
Name Daytime�blephone Nurri� �
.... .. .... .... ......,. � . ._l= � !'1�7
JAMES D. CAMERON, ESQ. (717) 236�,'755 c..._ ; ; r�
. � ;
> -�,:, ___ ....w
� dN�X--:s
REGISTER 1� WILLS USE
. , •-,y
- =. ' � . , *;:J
: , . ,.`�
First Line of Address , "'17 - � `?t
� -� �
1325 NORTH FRONT STREET ' ' � '' � `��
� w.: �.,
_ V.' _,.� ►—. ;- r��
Second Line of Address __ _,� ---�� °"'
_ _ _ , � �,� C�
' ' C.O
_ DATE FILED
City or Post Office State ZIP Code
HARRISBURG PA ' 17102
CorrespondenYs e-mail address:jdC2Sq IOCaIC18t C0111 —
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the personai representative is based on all information of which preparer has any knowledge.
SIGNATUR OF P RSON RES�NSIB ILI G RETURN DATE `
� i
ADDRESS
101 Syl n Ridge Road, Oberlin, PA 17113
SIGNA F REP OT R THAN REPRESENTATIVE DATE
JK. iG z�Iy
AD RES
13 orth Front Street, Harrisburg, PA 17102
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 15056101�5 1505610105 J
�
'--...
� 1505610205
REV-1500 EX(FI) DecedenYs Social Security Number
�ecedenrs rvame: SARA G. BYERS ' 174- ',
RECAPITULATION
1. Real Estate(Schedule A). ..... ..... ......... ............ .. ... ...... ..
� 216,858.16
2. Stocks and Bonds(Schedule B) ... ... ..... . ........ ... ................ 2.
0.00 '
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ... .. 3.
0.00
4 0.00 '
4. Mortgages and Notes Receivable(Schedule D)........................... _
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 74,348.70
6. Jointly Owned Property(Schedule F) O Separate Billing Requested .. ..... 6. 0.00
7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate Property 0.00 '
(Schedule G) O Separate Billing Requested..... ... 7.
8. Total GrossAssets total Lines 1 throu h� . ... ......... s. 291,206.86
� 9 )... ........ ... ..
9. Funeral Expenses and Administrative Costs(Schedule H).. ... ........ ... ... 9. 43,781.16
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)... ... ..... .... 10. ' 13,056.10 '
11. Total Deductions(total Lines 9 and 10)..... . ........ ... ... ... ... ....... 11. 56,837.26 '
12. Net Value of Estate(Line 8 minus Line 11) ...... ... .............. ...... . 12. 234,369.60
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which 0.00 '
an election to tax has not been made(Schedule J) ..... ..... . ............. 13.
• ...... ...... . �4. !�, 234,369.60 ''
14. Net Value Subject to Tax(Line 12 minus Line 13) ... ........
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 0.00
�a)�1.2)X A- 15.
16. Amount of�ine�4 taxable 234,369.60 ' �g. ' 10,546.63
at lineal rate X.0 45
17. Amount of Line 14 taxable ' 0.00
at sibling rate X.12 , 17. _
18. Amount of Line 14 taxable ', 0.00 '
at collateral rate X.15 18�
.. . �9. 10,546.63 '
19. TAX DUE ..... ..... ......... ...... ... ........ ...... ..... ... ... . _ .
20. FILL IN THE OVAL IF YOU ARE RECIUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 1505610205 150561�205 J
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
SARA G. BYERS __
---- --__
__ .___ __ _-- _
STREETADDRESS
336 B STREET
CITY ', STATE -- , ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 10,546.63
2. CreditslPayments
A.Prior Payments ____ _ _ 12,000.00
----—_. ---—
B.Discount 526.30
Total Credits(A+B) (2) 12,526.30
3. Interest
(3) 1,979.67
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)
Make check payable to: REGISTER OF WILLS,AGENT.
, � ��
�. ib � ��t e�'°- m7 -•�'�r �I ��aa�� ,�� �a� � �(� i , n � s . � . . . . �
i' , a °�ie�. _�r�. ,�.. ,�1� - �_, _ . . . . _ � . . . , . .
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 property transferred.......................................................................................... � �
b. retain the right to designate who shali use the 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 occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ �
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
containsa beneficiary designation? ........................................................................................................................ ❑ �
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE 1T AS PART OF THE RETURN.
, . . � ..a L�°. ���...�„ �" �.��_ , . 4. ,.. , ...., i . . . �i .�x �`�� , . .. . . ���.fi an .-„� . .,
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 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.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)�.
. The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
REV-1502 EX+(12-12)
� pennsylvania SCHEDULE A
DEPARTMENTOFREVENUE REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE Of: FILE NUMBER:
Sara G. Byers, deceased 21-14-0089
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 selier,neither being compelled to buy or seli,both having reasonable knowledge of the relevant facts.
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.
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• Real estate situate at 336 B Street,Borough of Carlisle,Cumberland County,Pennsylvania 95,858.16
(net proceeds of sale--please see attached settlement sheet;net proceeds include amount
shown on line 603 plus payments shown on lines 1306 and 1307)
2. Real estate situate at 349 B Street,Borough of Carlisle,Cumberland County,Pennsylvania 115,000.00
(appraised value--please see attached)
3. Real estate known as Lot 16,B Street,Borough of Carlisle,Cumberland County,
Pennsylvania 6,000.00
(appraised value--please see attached)
TOTAL(Also enter on Line 1, Recapitulation.) $ 216,858.16
If more space is needed,use additional sheets of paper of the same size.
REV-i5o8 EX+(o8-iz)
� pennsylvania
SCHEDULE E
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Sara G. Byers, deceased 21-14-0089
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointiy owned with right of survivorship must be disclosed on Schedule F.
ITEM VAIUE AT DATE
NUMBER DESCRIPTION OF DEATH
�, Cash from residence 539.78
2_ Charmaine N.Felton(rent check payable on date of death) 400.00
3. Erie Insurance(refund of unearned premium--auto policy) 96.00
4. Ewing Brothers Funeral Home,Inc.(refund of overpayment) 64.82
5. Marsh Roebuck(contribution to funeral expense) 25.00
g. Miscellaneous tangible personal property(appraised value--please see attached) 5,492.00
7. Miscellaneous jewelry(appraised value--please see attached) 12,343.00
g. 1995 Cadillac VIN 1 G6DW52PXSR703954(net proceeds of sale) 1,000.00
g, M&T Bank checking account number 704547(please see attached) 7,445.90
10. M&T Bank savings account number 15004201708079(please see attached) 46,587.26
11. United States Treasury(refund due per Form 1040 tax year 2013) 172.59
�2. Macy's(refund on account) 140.77
13. Century Link(refund on account) 41.58
TOTAL(Also enter on Line 5, Recapitulation) $ 74,348.70
If more space is needed,use additionai sheets of paper of the same size.
. ___ _ __
REV-1511 EX+ (08-13)
� pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Sara G. Byers, deceased 21-14-0089
Decedent's debts must be reported on Schedule I.
ITEM AMOUNT
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
1' Ewing Brothers Funeral Home, Inc. 5,815.00
2. George's Flowers 210.49
s. Cemetery charges 329.00
a. Honorarium for clergy 125.00
s. Honorarium for choir and programs 85.00
s. Video services 25.00
�. Funeralluncheon 197.66
g, ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 14,560.34
Name(s)of Personal Representative(s) Sylvia A Waters
Street Address 101 SYlvan Ridqe Road
city Harrisburg state PA ziP 17113
Year(s)Commission Paid: 2014 (anticipated) —
14,560.34
2. Attorney Fees:
3, Family Exemption; (If decedenYs address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent —. --
4. Probate Fees: 353.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
�• Hilton's Lock and Security(re-key locks at residence) 97.03
s. Cumberland Law Journal(legal advertising) 75.00
s. The Sentinel(legal advertising) 169.30
(please see attached continuation sheet)
TOTAL(Also enter on Line 9, Recapitulation) $ 43,781.16
If more space is needed,use additional sheets of paper of the same size.
Estate of Sara G. Byers, deceased
No. 21-14-0089
SCHEDULE H (continued)
10. Louis Gonce 80.00
(snow and ice removal—B Street)
11. Suburban Propane 391.35
(fuel oi1-336 6 Street)
�2. PPL Electric Utilities 42.70
(electric service-336 B Street)
13. Louis Gonce 60.00
(snow and ice removal—B Street)
14. Mountz Jewelers 200.00
(jewelry appraisal)
15. Louis Gonce 50.00
(snow removal)
16. Ibis Appraisal Services, LLC 300.00
(appraisal fee--tangible personal property)
17. CenturyLlnk 48.51
(final bill—telephone service-336 B Street)
18. PPL Electric Utilities 34.44
(electric service-336 B Street)
19. Suburban Propane 420.49
(fuel oi1--336 B Street)
20, S.W. Barrett Real Estate &Appraisal Service 1,075.00
(appraisals-336, 349, and lot 16 B Street)
21. PPL Electric Utilities 32.96
(electric service-336 B Street)
22. Waste Management 766.03
(dumpster-336 B Street)
23. H & R Block 266.00
(2013 income tax preparation)
24. Register of Wills of Cumberland County 15.00
(purchase additional short certificates)
Estate of Sara G. Byers, deceased
No. 21-14-0089
SCHEDULE H (continued)
25. Charles Holtry, Tax Collector 688.15
(2014 borough/county real estate tax-336 B Street)
26. Charles Holtry, Tax Collector 641.94
(2014 borough/county real estate tax-349 B Street)
27. Charles Holtry, Tax Collector 69.86
(2014 borough/county real estate tax—Lot, B Street)
28. Walter T. Wilson 750.00
(clean basement-336 B Street)
29. Sara Parker 300.00
(final cleaning-336 B Street)
30. Louis Gonce 45.00
(lawn maintenance—B Street)
31. Paul E. Waters, Sr. 30.00
(reimbursement for additional trash removal-336 B Street)
32. Lititz Mutual Insurance Company 663.00
(premium—tenant policy for 349 B Street)
33. Borough of Carlisle �4•$2
(final water bill-336 B Street)
34. PPL Electric Utilities 48.64
(final bill for electric service-336 B Street)
35. Waste Management 84.61
(overage charge—dumpster-336 B Street)
REV-1512 EX+(12-12)
� pennsylvania SCHEDULE I
DEPARTMENTOFREVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE Of PILE NUMBER
Sara G. B ers, deceased 21-14-0089
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
VALUE AT DATE
ITEM OF DEATH
NUMBER DESCRIPTION
1� Hilton's Lock and Security(check which cleared after date of death) 97.03
2. Suburban Propane(fuel oi1--336 B Street) 586.01
3. PPL Electric Utilities(electric service--336 B Street) 86.56
4. Century Link(telephone service--336 B Street) 66.32 `
5. Curries&Hecht OMS(dental expense not covered by insurance) 162.00
6. M&T Bank installment loan account number 10000141728370001 (please see attached) 5,986.86
7. M&T Bank installment loan account number 10000132520660001 (please see attached) 3��98•92
8. Cumberland Goodwill Fire Rescue EMS(nedical expense not covered by insurance) 996�78
9. Cumberland Goodwill Fire Rescue EMS(nedical expense not covered by insurance) 1,007.50
10. Bank of America(balance due on credit card account) 268.12
TOTAL(Also enter on Line 10, Recapitulation) $ 13,056.10
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(01-10)
� -° pennsylvania SCHEDULE �
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX REfURN
RESIDEM DECEDENT
ESTATE OF: FILE NUMBER:
Sara G. Byers, deceased 21-14-0089
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)(1.2).]
1. Please see attached list.
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II NON-TAXABIE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS 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. $
If more space is needed,use additional sheets of paper of the same size.
Estate of Sara G. Byers, deceased
No. 21-14-0089
SCHEDULE J (continued)
Name and Address Relationship Share of Estate
Moni L. Harper Child Tangible personal property
506 Cherry Street
Carlisle, PA 17013
Sylvia A. Waters Child Tangible personal property
101 Sylvan Ridge Road and 1/6 residue
Oberlin, PA 17113
Maxine B. Patterson Child Tangible personal properry
345 B Street and 1/6 residue
Carlisle, PA 17013
Charmaine N. Felton Child Tangible personal properry
349 B Street and 1/6 residue
Carlisle, PA 17013
Candace J. Hodge Child Tangible personal properry
351 6 Street and 1/6 residue
Carlisle, PA 17013
Shanell Budd Grandchild 1/12 residue
636 Hamilton Street
Harrisburg, PA 17102
Heather Charles Grandchild 1/12 residue
109 Minick Drive
Newburg, PA 17240
David R. Harper Grandchild 1/12 residue
420 North East Street
Carlisle, PA 17013
Sylvia J. Darby Grandchild 1/12 residue
432 1�` Street
Carlisle, PA 17013
� J �,�;�
� �
LAST WILL AI�it7 �.'EST�i�Ai3'
OF
SARA G. BYERS
I, 5ARA G. BYERS, presently residing and domiciled in the
Borough of Carlisle, Cumberland County, Pennsylvania, hereby
declare this to be my Last Will and Testament, and I hereby
revoke any and all prior wills and codicils previously made by
me.
ITEM I: All my personal effects, clothing, furniture,
furnishings, jewelry, automobiles, other tangible personal
property of every kind, and insurance thereon, I give in equal
shares to my children who survive me for a period of thirty (30)
days, to be divided among them as they may agree or, if they are
unable to agree, as my Executrix may decide.
ITEM II: All the rest, residue, and remainder of my estate,
I give, devise, and bequeath as follows:
A. One share to my daughter, 5YLVIA A. WATERS, per stirpes;
B. One share to my daughter, MAXINE B. PATTERSON, per
stirpes;
C. One share to my daughter, CHARMAINE N. FELTON, per
stirpes;
D. One share to my daughter, CANDACE J. HODGE, per stirpes;
E. One share to my grandchildren, SHANELL BUDD and HEATHER
CHARLES, or their survivor, per stirpes; and
F. One share to my grandchildren, DAVID R. HARPER and
SYLVIA J. DARBY, or their survivor, per stirpes. While this gift
is made in fee simple, in making this gift, I wish to express my
desire that David and Sylvia understand my deep, hope that they
will ensure the proper care and well-being of their mother, Moni
L. Harper, for the duration of her life.
ITEM III: If any income or principal shall be payable to
any person who shall be a minor or who shall be incapacitated for
any reason, my Executrix, as Trustee, shall hold all such income
and principal during the said minority or incapacity.
} My Executrix, as Trustee, shall be entitled to apply any
� such income and principal for the health, maintenance, support
and education of any such person during his or her minority or
incapacity without the appointment of any guardian and without
any authority of court.
My Executrix, as Trustee, may directly apply any income or
principal hereunder, or she may pay income and principal to the
parent or other person in charge of any such minor or
incapacitated person, or to his or her guardian or to a custodian
under the Uniform Gifts to Minors Act or the Uniform Transfers to
Minors Act.
My Executrix, as Trustee, may, in her sole and absolute
discretion, distribute the principal and income in such
proportions as Trustee shall determine, for the post-secondary
education of any such person, including vocational, college,
graduate level, or professional education.
My Executrix, as Trustee, in her sole and absolute
discretion, may pay to any such person, or on his or her behalf,
his or her reasonable undergraduate expenses--including room,
board, tuition, and books and supplies--at the in�titution of his
or her choice.
My Executrix, as Trustee, shall pay no more than she deems
necessary, taking into consideration all financial resources
available to any such person, including but not limited to,
financial aid programs and employment. Trustee shall not make
any payments on behalf of any such person which would reduce any
financial aid to which he or she would otherwise be entitled, or
which would disqualify him or her from receiving any such aid.
My Executrix, as Trustee, shall distribute any remaining
income or principal to which any such person shall be entitled to
the said person upon the termination of incapacity or the
attainment of the age 'of twenty-one (21) years.
ITEM IV: All estate, inheritance and other death taxes,
together with interest and penalties thereon, payable with
respect to property or interests passing under my will or any
codicil thereto, shall be paid. out of the principal of my
residuary estate without apportionment.
ITEM V: I appoint my daughter, SYLVIA A. WATERS, as
Executrix and Trustee of this my Last Will and Testament. I
direct that my Executrix and Trustee shall not be re��ired to
furnish security in any jurisdiction. If my daughter, SYLVIA A.
WATERS, is unwilling or unable to serve, then I appoint my
2
daughter, MAXINE B. PATTER50N, as my Executor and as my Trustee,
, to serve without bond.
IN WITNESS WHEREOF, I have hereunto set my hand and seal,
this 27th day of September, 2000.
` (SEAL)
SARA G. BYERS
WITNESSETH: The foregoing instrument was, on the date stated
above, signed, published, and declared by SARA G. BYERS, the
Testatrix named therein, as and for her Last Will and Testament,
in the presence of us, who at her request, in her presence, and
in the presence of each other, have subscribed our names as
witnesses hereto.
�' �� � �
( t ess) (W' tness)
�3 �.� �O r� �p.�ir ��('CRL ���� �.-Q/L�,',�4�.1JL-Q,. �
(Address) (Address)
_ l�.r�s�1�-� �Q+� ►7�o� O�GI.n C ct�� c� (�d I
(Address) (Address)
' �
3
ACKNOWLEDGMENT
Commonwealth of Pennsylvania :
. ss.
County of Dauphin . �
AND NOW, this 27th day of September, 2000 , I, the Testatrix
whose name is signed to the attached or foregoing instrument,
having been duly qualified according to law, do hereby
acknowledge that I signed the instrument as my Last Will and
Testament, that I signed it willingly and as my free and
voluntary act for the purposes therein xpressed.
SARA G. BYERS
Sworn to, subscribed, and acknowledged before me by
SARA G. BYERS, the Testatrix, this 27th day of September, 2000.
�� '.
Notary Public �
My commission expires:
t�p�l,al Seat
,-'��y, NotaryPublic
���phin Coun2y
My Commtssion Expires July 20,2002
Member,PennsyNania Associat(on ot Notarios
,
AFFIDAVIT
Commonwealth of Pennsylvania :
. ss.
County of Dauphin •
AND NOW, t ' s 27t ay of September, 2000 , we, JAMES D.
CAMERON and , the witnesses, whose names
are signed to t attached or foregoing instrument, being duly
qualified according to law, do depose and say that we were
present and saw the Testatrix sign and execute the instrument as
her Last Will and Testamen,t; that she signed it willingly and
executed it as her free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of
the Testatrix signed the Will as a witness; and that to the best
of our knowledge the Testatrix was at that time at least eighteen
(18) years of age, of sound min�, and �nder no constraint or
undue influence.
/
.�G-i?it�----
Wi e �s
�.
Witn ss
Sworn to and subscribed before me by JAMES D. CAMERON and
� !�(�t°�PG� , the Witnesses, this 27th day of
Sept mber, 2000.
�r—�
- Notary Public
My commission expires:
�'��I Seal
, `;Notary Pubiic
�phin Counry
f{ ' �x�ires July 20.2002
My Camm1'ss
Member,Pennsylvania Association ot Notarie�
A,µEHr� OMB Approval No.2502-0265
: akl�����1*w� A. Settlement Statement (HUD-1)
`p�TN oeJ6���
B. Type of Loan
- 1.Q FHA 2.Q RHS 3.�X Conv.Unins. 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number:
4.Q VA 5.Q Conv.Ins.
SWARTZCHARLES
C. Note: This form rs furnished to give you a statement of actual settlement costs. Amounts pard to and by the setNemenf agent are shown.
Items marked"(p.o.c.)"were paid outside the Gosing;they are shown here for informational purposes and are nof inGuded in the totals.
D. Name and Address of Borrower: E. Name and Address of Seller: F. Name and Address of Lender:
Charles E.Swartz Estate of Sara G.Byers
162 Meadow Lane 336 B Street
Mechanicsburg,PA 17055 Carisle,PA 17013
G. Property Location: H. SettlementAgent: I. Settlement Date:
336 B Streel GUARANTEED ABSTRACT SERVICES,INC.
Carlisie,PA 17013 3813 MARKET STREET June 6,2014
Cumberland Counly,PennsyNania CAMP HILL PA 17011 Ph. (717)724-8758
Place of Settlement:
GUARANTEEDABSTRACT SERVICES,INC.
3813 MARKET ST,CAMP HILL PA 17011
J. Summary of Borrowers transaction K. Summary of Seller's transaction
100. GrossAmount Due from Borrower: 400. GrossAmount Due to Seller:
101. Contrad sales r'�ce 105,000.00 401. Contrad sales rice 105,000.00
102. Personal ro eft 402. Personal ro ert
103. Seltlement Char es to Borrower Line 1400 2,577.50 403.
104. 404.
105. 405.
Ad ustments for items aid b SellBr in advance Ad ustments for items aid b Seller in advance
106. COUNTY/TOWNSHIP 06/O6/14 to 01/0�/15 402.08 406. COUNTY/TOWNSHIP 06/06l14 to 01/01/15 402.08
107. CITY TAX to 407. CITY TAX to
108. SCHOOLTAX O6/06/14 to 07/01/14 99.07 408. SCHOOLTAX 06/06/14 to 07/01/14 99.07
109. 409.
110. 410.
��� 411.
112. 412.
120. Gross Amount Due from Borrower 108,078.65 420.Gross Amount Due to Seller 105,501.15
200. Amounts Paid b or in Behalf of Borrower 500. Reductions in Amount Due Seller:
201. De osit or earnest mone 1,000.00 501. Excess de osit see instructions
202. Princi al amounl of new loan 5 502. Settlement char es lo Seller Line 1400 13,642.99
203. Exislin loan s taken sub'ect to 503. Existin loan s taken sub'ect to
204. 504. Payoff First Mortgage
205. 505. Pa off Second Morl a e
206. 506.
207 507. De osit disb.as roceeds
208. 508.
209. 509.
Ad ustments for items un aid b Seller Ad ustments for items un aid b Seller
210. COUNTY/TOWNSHIP to 510. COUNTY/TOWNSHIP to
211. CITY TAX to 511. CITY TAX �o
212. SCHOOL TAX to 512. SCHOOL TAX to
213. 513.
214. 514.
215. 515.
216. 516.
217. 517.
218. 518.
2�9 519.
220. Total Paid b Ifor Borrower 1,000.00 520. Total Reduction Amount Due Seller 13,642.99
300. Cash at Settlement from/to Borrower 600. Cash at settlement to/from Seller
301. Gross amounl due from Borrower line 120 108,078.65 601. Gross amount due to Seller line 420 105,501.15
302. Less amount paid b/for Borrower(line 220) ( 1,000.00) 602. Less redudions due Seller(line 520) ( 13,642.99
303. Cash �From � To Borrower p7,078.65 603. Cash X❑To � From Seller 91,858.�6
•PaltlaASitladGOSlrgEyOara.g(8).seller(S).lentler(L). r ir pan )
The undersigned hereby I I�d�e re of a completed copy of this statement 8 any altachments referred to herein
Borrower Seller Estate o��Sar G.Bye
Cha es .Swartz ,
BY: �
TM RtAic ReporEng BurEen for UYa cdle�tlm d INOrmalim is esUmaled a135 mimrtes per response la cdlectirq,revle+.irg,and reporRng Ue da1e.This agency mey nd cdlect Vtia IrtlamaliM and ya are nol req�.ired lo complele
INs fdm,uiess 116apa9s a arrently velitl OMB canVd nm0er.No wrfEentidiry i s azsvetl;Ns dsUOSU a is meMatvy.THS is OesigneC to prwide�he parlles to a RESA4aa+eretl vansectlm xiN iNam alim Qrinplhe selllem ent
a°�E5 HUD•1
Page 1 of 3
(SWARTZCHARLES.PFD/SWARTZCHARLES/24)
L.Settlement Char es
� 700.Total Real Estate Broker Fees $6,300.00 Paid from Paid From
Division of commission(line 700)as follows: Borrayvers Sellers
; 701.$3,395.00 to Hooke,Hooke 8 EGvnan,LLC funds at Funds at
Note:Line 701 IncludesAd'ustment of 245.00 For Transadion Fee Settlement Settiement
702.$ 3150.00 to Thom son Wood Real Estate
: 703.Commission aid at settiement 6 545.00
70a.
705. DEED PREP
706.Additional Cammission � to Thom son Wood Real Estate 500.00
800.Items Pa ab�e in Connection with Loan
801.Our ori inalion char e $ from GFE#1
802.Your uedit or charge(points)for the spe�c interest rate chosen $ (from GFE#2)
803.Your ad'usted ori ination char es from GFE#A 0.00
804.A raisal fee to' from GFE#3
805.Credft Re ort to from GFE#3
806.Tax service to from GFE#3
807.Flood cert�cation to from GFE#3
808 from GFE#3
809 from GFE#3
810. from GFE#3
811 (from GFE#3)
900.Items Re uired b Lender to Be Paid in Advance
901.Dai interest char es from to $/da from GFE#10
902.Mort a e insurance remium for months to from GFE#3
903.Homeowner's insurance for 1.0 ears to from GFE#11 POC
904. from GFE#11
905. (from GF E#11)
1000.Reserves De osited with Lender
1001.Initial deposit for your escrow account (from GFE#9)
1002.Homeowner's insurance @ $ per S
1003.Morl a e insurance er S
1004.Pro erl taxes $
COUNTY TAX $ er
CITY TAX er
SCHOOL TAX er
1005. $
COUNTY(fOWNSHIP $ er
SCHOOLTAX S er
1006. $ er $
1007. $ er $
1008. $
1009.AGGREGATEA0.IUSTMENT $
1100.Title Charges
1101. Tflle services and Iender's title insurance from GFE#4
1102. Settlement or closin fee $
1103. Owner's title insurance to FIRST AMERICAN TITLE INS.C0. from GFE#5 925.00
1104. Lender's title insurance to FIRST AMERICAN TITLE INS.CO. $
110 . Lender's title oli limk $
1106. Owner's tftle oli limit $ 105,000.00
1107. A enPs ortion of the tolal title insurance remium to GUARANTEED ABSTRACT SERVICES I $ 786.25
1108. Underwriter's ortion of the lotal title insurance remium to FIRST AMERICAN TITLE INS.C0. $ 138.75
1109. Notar Fee to GUARANTEEDABSTRACT SERVICES,INC$ 20.00 10.00
1110. Incomin Wire Fee to GUARANTEEDABSTRACT SERVICES,INC$ 15.00
1111. Tax Cert Reimbursement to GUARANTEEDABSTRACT SERVICES,INC$ 2.00
1112. $
1113. $
1200.Govemment Recording and Transfer Charges
1201.Governmenl recordin char es lo RECORDER OF DEEDS from GFE#7 67.50
1202.Deed 67.50 Mort a e Releases S Other $ 67.00 67.00
1203.Transfer t�ces to RECORDER OF DEEDS from GFE#8 1 050.00
1204.C' /Count tax/slam s S 1 050.00 S 1 050.00
1205.State tax/stam s $ 1,050.00 $
1206.
1207.
1300.Additional Settlement Charges
1301.Re uired services thai ou can sho for from GFE#6
1302.Attorne Fees to James D.Cameron,Es uire $ 1,500.00
1303. $
1304. Reimbursement of Sewer/Water Fees to Kristi Knox $ 103.99
1305. Home Warranty to FirstAmerican Home Buyers Protedion $ #10400640701 365.00
1306. Escrow for inheritance Tax to Guaranteed Abstract Services 8 2,000.00
1307. Inheritance Tax Payment to Register of Wilis $ 2,000.00
1400.Total Settlement Charges(enter on lines 103,Section J and 502,Section K) 2,577.50 13,642.99
•vala alsim a aos�ng q oorroaer(e),sd�erts>,�ender�l),a.wro-aerry(r)
By slgYnp page 1 at Urs statemeM.Ihe sigrvlaies ecknaMeEga receipl d a tompeted coay of paga 2 8�d VYS Vree paga sta� ent.
GUARANTEEDABST A SERVICES,INC.,SettlementAgent
Cert�ed to be a true copy.
Page 2 of 3 HUD-1
(SWART ZCHARLES.PF D/SWARTZCHARLES/24)
S.W.Barrett Real Estate&Appraisal Services
File No.140045
APPRAISAL OF
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LOCATED AT:
349 B Street
Carlisle,PA 17013
CLIENT:
James D Cameron,Esquire
1325 North Front Street
Harrisburg,PA 17102
AS OF:
January 15,2014
BY:
Cassandra J.Crockett
PA Certified Residential Real Estate Appraiser
S.W.Barrett Real Estate&Appraisal Services
File No.140045
04J03/2014
James D Cameron,Esquire
1325 North Front Street
Harrisburg,PA 17102
File Number: 140045
In accordance with your request, I have appraised the real property at:
349 B Street
Carlisle,PA 17013
The purpose of this appraisal is to develop an opinion of the defined value of the subject property,as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the defined value of the property as of January 15,2014 is:
5115,000
One Hundred Fifteen Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs,assignment conditions and appropriate certifications.
Respectfully submftted,
� Ci2��.y[�e-y
Cassandra J.Crockett
PA Certifled Residential Real Estate Appraiser
Summary
Residential Appraisal Report Fi�e no. 140045
The purpose of this appraisal repon is ro provide Ne cliem with a credible opinion of the defined value of the subject pmperry,qiven the intended use of the appraisal.
clienwamenntendeduser James D Cameron Es ufre E-ma�
Ciientnedress 1325 North Front Street Ci Harrisbur state PA zi 17102
� Addiuonal mcended user s The intended user of this re ort is the Cllent.No addkional Intended Users are ermitted without the
ermtssion of the a raiser s.
mtended use The Intended Use Is to evaluate the ro ert that is the sub ect of this a raisal to rovide the Client with an
accurate and ade uatel su orted o inion of value.
Pro Address 349 B Street Ci Carlisle State PA Zi 17013
OwnerofPUbiicRecord B rs Frank E 8 Sara G coun Cumberland
I.e ai Descri 6on Deed Book 108•Pa e 233
" Assessor's Parcel p 08-19-1843-362 Tax Year 2013 R.E.Taues 5 2 039.00
Nei hborhood Name Borou h Ma Reterence 19-1643 Census Tract 0120.00
Pro Ri htsA raised X FeeSim le Leasehold Other descrihe
M research did X did not reveal an rior sales or hanslers af Ne sub'ect ro e for the three ars rior to Ihe eftecuve date of this raisal.
Priorsaieliranster: oare 5/3111994 Price;150-000 sources Courthouserecords
Analysis ot prior sale or transfer hisrory of the subject properry(and comparable sales,itapplicable) No further recent recorded transfers were found.
Otlerinps,op6ons and comracts as of the effec6ve date of the appraisal No11@ knoWn
, . ;.,,_ _, . .
- i'_0.Ul�
Locadon Urban X Suburban Rurai Pro e Values Y�Increasin X Stable Declinin PRICE AGE One-Unit 75 4L
Built-U X Over 75% 25-75� Under 2596 DemandlSu Shorta e X In 8alance Over Su I S 000 rs 2-4 Unit 3%
Growth Ra id X Stable Slow Markeun Time Under 3 mths X 3-6 mths Over 6 mths 45 Low N@W Mul6-Fami 2%
- Neighborhood eounaaries Sub ect is bounded on the north b Pa.Turn ike•on the east b 250 Hi h 100+ commercial 10%
� Rt.34•on the south b I-81 corridor•and on the west b Meetin house Rd. 135 ared. 65 o�her Vallnsl 10%
; Neighborhood oescripuon Sub ect ro ert is located in an established nei hborhood of homes both detached and attached within
• the Borou h of Carlisle with a mtx of residential and commercial/industrlal usa e.Sho in and other amenities are within
walkin or short drivin distance.School s tem is Carlisle Dfstrict and school com lex is within.5 mile.
MarkecCondi6ons(incWdingsupponfortl,eaboveconclusions) Pro ert values are currentl stable In the sub ect ro ert 's market area.Local
mult[-Ilst data indicates an avera e markettn time of 90-180 da s.Lendin rates have remained favorable althou h sales
concesstons are occurin more fre uentl .There are new homes under construction in surroundin develo ments as well as
re-sales available in the nei hborhood.
oimensions 37.50 x 150 nrea 5625 S .Ft. sha e Rectan ular view ResldlCommercial
S ecificZOnin Classifica6on R2 Zonin oescri 6on Medlum Densit Residential
Zonin Com liance X Le al Le al Nonconformin Grandfathered Use No Zonin Ille al describe
Is the highest and best use of the subject property as improved(or as proposed per plans and specificauons)the present use? X Yes No It No,describe.
�Utilitles Public O[her describe Public Other describe Ott•sitelm rovements—T e Public Private
eiecaici X 200 am wa�er X s�ree� As halt X
Gas None sanita sewer X Alle To rear X
Site commen�s There are no a arent adverse easements encroachments or other adverse conditlons.
�GENERAL DESCRIPTION FOUNDATION EXTERIOR DESCRIPTION materials INTERIOR materiels.
Units X One OnewlAcc.unit ConcreteSlab CrawlS ace FoundauonWalls BIOCk/AV Floors Caf t/Vfn I/A-F
�of srories Two X Full Basement Pardal Basement Exterior walls Vin I/Av walis D all/A•Fair
T e Del. Att. X S-Det./EndUnit BasementArea 576 s.h. RootSurface Shin I8/AV Trim/Finish Wood/A-Fair
X Exis6n Pro osed UnderConsi. BasementFinish 1046 Guners&oowns oucs Aluminum/Av BathFloor Vi� I/A-Fair
Desi n S e Townhouse Outside Emr/exit Sum Pum window r e DbIHn /Av sath wainscot DW/Fbr Is/A-F
Year 8uilt 1994 Storm Sashllnsulated InSUleted/Av Car Srora e None
Effecuve A e rs 14-18 screens Yes/Av X orivewa a of Cars 2
Aroc None Hea6n X FVJA HW Radiant Ameni6es WoodStove s�0 Drrvewa Surface St011@
Dro Stair Stairs Other Fuel H88t UYTt Fire lace s#0 Fence NO�e Gara e N of Cars 0
Floor X Scuttle Coolin X CeNral Air Condiuonin X Pado/Deck DBCk X Porch 4 X 24 Car on p of Cars 0
Finished Heated Individual Other Pool NO�@ Other NOn6 Att. Det. Built•in
A fiances Rehi erator Ran elOven X Dishwasher Dis osal Microwave Washer/D er Other describe
� Finished area above rade contains: 5 Rooms 3 eedrooms 1.1 Bath s 1 152 S uare Feet ot Gross Livin Area Above Grade
' nddiuona�Feamres Some rior flnish in basement floorin s removed•front orch rear wood deck 2 frame arden sheds.Kitchen
ran e is ro ert oftenant not included(n o tnion of value.
Commentson the Improvements Im rovements are in avera e condition with no functional inade uacies a arent.Some interior wear
and tear•some anelin /dro ed tile in basement concrete floor not se re ated from mechanicals.Kitchen ran e is
ro ert of tenant not included In o inion of value.
PrOEUcetlLL91nA���e.B00.234.B717NxW.etMCO.cpm TAis�amCapyAgAtOZW5�7010ApOM9onMISOqB11Rt5eMCes.IM..IIRipARReBeM1M.
Pepe i d a (gPAFtTM)Generel Purpoge Aqxeisal Reporl 052010
g BenerelpurpesenPNreiselrepart GVMIODI_1005283030
Summary
Residential Appraisal Report FiieNO. 14-0045
FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3
349 B Street 1018 Northfleld Drive 1125 Redwood Drive 1028 Northfleld Drive
nddress Carlisle Pa 17013 Carlisle Pa 17013 Carlisle Pa 17013 Carlisle Pa 17013
Propmi rosub'ea 0.44 m11es NW 0.48 miles NW 0.43 mlles NW
Sale Price S ' S 132 500 "a ��"�.,� "'S 134 000 ` S 135 900
sale aricelcross�v.nrea E 0.00 .n. a 98.59 .n. ,::. , ,,��".`. s ' 99.70 s.n. . ,,.;.`. 5 106.50 s.h.
Daresource s Multi-Ifst Multi-list Multl-Ilst
veriecaeon source s Courthouse Records Courthouse Records Courthouse Records
VALUEADJUSTMENTS DESCRIPTION DESCRIPTION .-Sn usmen DESCRIPTION �En usmem DESCRIPTION .-S �tm�+c
SateorFnancing ClsgCsts/Cash None,Cash ClsgCsts/Conv
Concessions 51000/DOM 6 0 DOM 77 E3000/DOM 14 0
Date of Saleliime 5/2013 8/2013 6/2013
�aation SuburbanlAv Suburban/Av Suburban/Av Suburban/Av
Leasehold/FeeSim le Fee Sfm le Fee S(m le Fee Sim le Fee Sim le
Site 5625 sf 3485 sf 0 3485 sf 0 3485 sf 0
view Resid/Comm Resfd/Comm Resid/Comm Resid/Comm
DesinS e Townhouse Townhouse Townhouse Townhouse
ali otconscrucuon Avera e Avera e Avera e Avera e
� AcWal A e 20 Yrs 28 Yrs 0 27 Yra 0 28 Yrs 0
: Condi6on Avera e Su erior 5% -8 825 Su erior 5% -7 150 Su erior 5% -8 795
Above Grade taai edrms sm�s tua� enms smrts Toui etrms emrts Tad etrms amrs
� Room Count 5 3 1.1 6 3 2.1 -4 000 6 3 2.1 -4 000 8 3 1.1 0
: Gross liri Area30.00 1 152 s.h. 1 344 .tt. -5 780 1 344 s.1t. -5 760 1 276 .1t. -3 720
� Basement&Finished Full BsmU Full BsmU Full Bsmt/ Full Bsmt/
� RoomseelowGrade Partiall Fnshd. Famil Room -4000 Partiall Fnshd. Partiall Fnshd.
Funcuona�urili Avera e Avera e Avera e Avera e
- Heaun Coolin HPICA HPICA HP/CA HP/CA
ener er�cienei�ems T ical T ical T ical T Ical
Gara e1Car ort OSP OSP OSP OSP
aorchl�a6oroeck PorchlDeck/ Deck/FP 0 Patio/Shed/ -1 000 Deck/Fencd.Yrd -10 000
Sheds 0 Fenced Yard 0 0
:NetAd'ustrnent o + X - 8 20 385 + X- S 17 910 + X - S 20 515
AdjustedSalePrice NetAdj. -15.44b NetAdj. -13.4% NetAdj. -15.194
ofComarables Gross '. 15.4vb S 112115 Grossnd'. 13.4� S 116090 Grossad. 15.1% S 115385
summ orsaiescom arisonn roacn All com arables are similar in st le utilit and location to the sub ect ro ert are verifled
closed sales and are the best currentl available.Lfmtted sales of homes in sub ect's value ran e have recentl occurred
re uirin an ex anded search.Closin costs are deducted onl for the amount the inflated the sellin rice above the Ilsted
rice.Each of the com arable sales were su erior in condition to the sub ect ro ert and a 5%ad ustment was taken for
conditfon.Ad usted ran e of value is 5112 000 to$118 000 sa E115 000.
siteva�ue Commen�s Site value from current assessment data and recent local land sales.
ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE........................................_$ 22 500
_ Source of cost data Dwellin S.Ft. $ ..........._$
,' ali ra6n ham cost service EttecWe date of cost data S .Ft. $ ........._$
: Comments on Cost A roach ross livin area calcula6ons de reciatlon etc.
� Cost A roach from Marshall/Swift Valuation Service �ara e�car or� s .Fc 3 ...........=s
• handbook and local cost anal is was considered but Total Esfimate ol Cost•New ..........._$
deemed not credible as the im rovements are no lon er new. �ess Ph sical Funaional e�ernai
Site value from Market Data.De reclation based on a e/life oe reciabon =g
observed condition and Market Data Anal is.Estimated De reciated Cost of Im rovemen�s................................=g
remainin Economic Lffe is 40 63�5. 'As-is'Valueo(Sitelm rovements................................_$
,, :�� ..•..a, .,...::; : .
INDICATED VALUE BY COST APPROACH . ........ ......... _$ �
°�,:=
v_ _�w .��_,: .,,� . _;.� - � � �. � . �� . �. a=
.:,� . ��. . .� .. ,r: .. , . �� . .�; 9
� . , d,... .. ,n.�. „�._
EsUmated Month Market Rent$ 0.00 X Gross Rent Mul6 lier 0.00 =$ 0 Indicated Value b Income A roach
• Summary o(Income Approach Qncluding suppotl for market rent and GRM)
IndicatedValueb: SalesCOm arlsonA roacns115 000 CostA roach iftlevelo ed S 0 IncomeA roach Ifdevelo ed S�
Market Anal is consistentl su orts m o inion of market value.Cost A roach and GRM were found ina ro rfate for this
anal is.Greatest wei ht is a Ued to the Market Data Anal sis.Su ortfn flle information substantiates these estimates.
• This appraisal is made X'as is; subject ro comple6on per plans and speciflcafions on the basis of a hypothe6cal condifion that the improvements have been wmpleted,
❑subject ro the Mllowing repairs or altera6ons on tbe basis oi a hypoMeocal candi6on that the repairs or alterauons have been completed ❑subject ro the following:
Based on the scope of work,assumptions,limking condkions and appraiser's certffication,my(our)opinion of the defined value of Me real property
ttfat is the subject of this report is S 115,000 as of 01/15/2014 �DODI ,which is the effective date of this appraisal.
Producee udnq AG mttwue.Boo.23d.e�17 xww.ecMeO.wm T�is larm Capytlght 0 ZOOS.fi10 RCI dNSlon ol I50 dums SeMtts,lnc.pl Pop�6 Reserved.
Pape 2 d 4 (pPAR^')Gereral Puprse ApprBisy Repor�p5'2p10
GPqR100(100528ID10
ganarelp�rposeappreiselreport S.W.Barrett�Real Estate 8 Appreisal Services
Summary
Residential Appraisal Report Fi�e No. 140045
Scope of Work,Assumptions and Limiting Conditions
Scope otwork is de}ined in the Unifwm Standards of Protessional Apprafsal Prflctice as"the type and extent ot research and anayses in an
assignment."In short,scope of work is simpty.what the appralser did and did not do during the course of the assignment.ft includes,but is not
limited to:the eMent towhich the property is identffied and inspected,the type and extent ot data researched,the type and extent of anatyses applied
to arr'rve at opinions or conclusions.
The scope of this appraisal and ensuing discussion in this report aze specBic to theneeds of the client,other identified intended users and to t6e
intended use of the report.This report was prepared for the sole and exclusive use of the client and other identified intended users for the identHied
intended use and its.use by any other parties is prohibited.7he appraiser is not responsible for unauthorized use of the report.
The appraiser's cert'rfication appeazing in this appraisal report is subject to the following condkions and to such other specific conditions as are
set forth by the appraiser in the report.All eMraordinary assumptions and hypothetical condRions are stated in the report and might have affected the
assignment results.
1.The appraiser assumes no responsibiliry for matters of a legal nawre aHec6ng Ne properry appraised or 6tle thereto,nor does the appraiser render any opinion as to the 6tle,which is
aswmed ro be good and marketable.7he properry is appraised as thaugh under responsible ownership.
2.Any sketch in ihis repart may show approximate dimensions and is included only ro assist the reader in visualizing the properry.7he appraiser has made no survey of the properry.
3.The appraiser is not required to give testimony or appear in coun because of having made the appraisal with reference to the properry in question,unless arrangements have been
previousy made therero.
4.Neither all,nor any part of the content of this report,copy or other media thereof(including conclusions as to the properry value,the idenury of the appraiser,professional designafions,
or the firm with which the appraiser is connected),shall be used for any purposes by anyone but the client and other intended users as identified in this report,nor shall it be conveyed by
anyone ro the public through adverosing,public relarions,news,sales,or other media,without the written consent of the appraiser.
5.The appraiser will not disclose the contents of this appraisal report unless required by applicable law or as specified in the Uniform Standards of Professional Appraisal Practice.
6.Inlormafion,es6mates,and opinions lurnished to the appraiser,and conlained in the repor4 were obtained hom sources considered reliable and believed to be true and correct.
However,no responsibiliry far accuracy of such items fumished ro the appraiser is assumed by the appraiser.
Z The appraiser assumes that there are no hidden or unappareN condi6ons of the properry,subsoil,or structures,which would render it more or less valuable.The appraiser assumes
no responsibiliry lor such condirions,or for engineering or tes6ng,which might be required b discover such hactors.This appraisal is not an environmental assessmeN of ihe properry and
should not be considered as such.
8.The appreiser spedalizes in the valuauon of real properry and is not a home inspector,building contractor,strucNral engineer,or similar expert,unless othenvise noted.The appraiser
did not conduct the intensive type of field observaUOns of the Idnd intended ro seek and discover properry detects.The viewing of the properry and any improvements is for purpases ot
developing an opinion of the defined value of the properry,given the intended use of this assignment Statements regarding conditlon are based on surhace observa6ons onty.The
appraiser claims no special e�er6se reparding issues including,bm not Iimited to:founda6on settlement,basement moistwe problems,wood destroying(or other)insects,pest infestauon,
radan gas,lead based paint,mold or environmental issues.Unless otherwise indicated,mechanical systems were not acGVated or tested.
This appraisal report should not be used to disclose the condi6on of the properry as it relates to the presence/absence of defects.The client is invited and encouraged to employ qualified
experts m inspect and address areas of concern.If negative conditlons are discovered,the apinion of value may be aflected.
Unkss otherwise noted,the appraiser assumes the components that constitute the subject property improvement(5)are fundamentally sound and in
working order.
Arryviewing of the properry by the appraiser was limited ro readily observable areas.Unless othervAse noted,attics and crawl space areas were not accessed.The appraiser did not move
furniNre,floor coverings or other items that may restrict the viewing of the property.
9.Appraisals involving hypothe6cal conditions related ro compleUOn of new construction,repairs or alterauon are based on the assumpuan that such compietion,altera6on or repairs will
be wmpetently performed.
10.Unless the intended use ot this appraisal specifically includes issues of properry insurance coverage,this appraisal should not be used for such purposes.Reproduc6on or
Replacement cost figures used in the cost approach are for valua6on purposes only,given the intended use of the assignment.The Defininon of Value used in this assignment is unlikely
ro be consistent with the definiuon of lnsurable Value for properry insurance coverage/use.
11.The ACI General Purpose Appraisal Report(GPARTM)is not intended for use in transactions that require a Fannie Mae 10041Freddie Mac 70 form,
also knowrtas the Unfform Residential Appraisal Report(URAR).
Addkional Comments Related To Scope Of Work,Assumptions and Limiting Conditions
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Summary
Residential Appraisal Report File No. 140045
Appraiser's Certification
The appraiser(s)certifies that,to the best of the appraiser's knowledge and belief:
1.The statements of fact contained in this report are tme and correct.
2.7he reporled analyses,opinions,and conclusions are limited only by the reported assumpuons and limiang condi6ons and are the appraiser's perwnal,imparual,and unbiased
professional anayses,opinions,and conciusions.
3.Unless otherwise stated,the appraiser has no present or prospec6ve interest in the property that is the subject of this report and has no personal interest with respect ro the par0es
imrolved.
4.The�appraiser has no bias with respect ro the property that is the subject ot this report or ro the par6es involved with this assignment.
5.The appraiser's engagement in this assignment was not conungent upon developing or repor�ng predetermined results.
6.The appraiser's compensa6on for comple6ng this assignment is not condngent upon the development or reporeng of a predetermined value or direaion in value that favors the cause of
the client,the amount of the value opinion,the atteinment of a stlpulated result,or the occurrence of a subsequent event directly related to the intended use of this appraisal.
7.The appraiser's analyses,opinions,and conclusions were developed,and this report has been prepared,in conformiry with the Uniform Standards of Professional Appraisal Pracuce.
8.Unless otherwise noted,the appraisei has made a personal inspec6on of the properry that is the su6ject of this report.
9.Unless noted below,no one provided significant real property appraisal assistance to the appraiser signing this certifica6on.Significant real properry appraisal assistance provided by:
Addkional Cert'rfications:
DetinitionofValue: XQMarketValue �OtherValue:
Source of Definiuon:USPAP
The moat probable price in terms of money which a property should bring in a competitive and open market under all
conditions re4uisite to a fair sale,the buyer and seller,each acting prudently,knowledgeably and assuming the price is not
affected by undue stimulus.
ADDRESS OF THE PROPERTY APPRAISED:
349 B Street
Carlisle,PA 17013
EFFECTNE DATE OF THE APPRAISAL:01/15/2014 [DOD]
APPRAISED VALUE OF THE SUBJECT PROPERTY$115,000
� APPRAISER SUPERVISORYAPPRAISER
� � ! � � �
Signamre: . � SignaNre: --�" "�---
Name: Cassandra J.Crockett Name: Steven W.Barrett, RA.SRPA
State Cera6ca6on q RL001348L State Cer6fica6on� GA000298L
or License N or License#
or Other(describe): State#: State: PA
State:PA Expirarion Date ot Cer6fica6on or�icense: O6/30/2015
Expirauan Date ot Cer6ficauon or�icense: 06/30/2015 Date ot Signature: 04/03/2014
Date of Signature and Repon: 04/03/2014 Date of Properry viewing: 03/05/2014
Date of Properry Viewing: 03/05/2014 Degree of properry viewing:
Degree of propery viewing: X�Interior and Exterior ❑Exterior Only ❑Did not personally view
XQ Interior and EMerior �EMerior Only ❑Did not personally view
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USPAP ADDENDUM F��e No. 14-0045
Borrower: Sara G BYERS Estate
Property Address:349 B Street
City: Carlisle Counry: Cumberland State: PA Zip Code: 17013
Lender: James D Cameron,Esquire
Reasonable Exposure Time
My opinion of a reasonable exposure time for the subject properry at the market value stated in this report is:90-180 days.
Additional Certifications
�I have performed NO services,as an appraisei or in any other capaciry,regarding the property that is the subject of this report within the three-year
period immediatety preceding acceptance of this assignment.
�I HAVE performed services,as an appraiser or in another capacity,regarding the property that is the subject of this report within the three-year
period immediately preceding acceptance of this assignment.Those services are described in the comments below.
Additionaf Comments
APPRAISER: SUPERVISORYAPPRAISER(onl ifrequired):
Signature: --'� ���a� Signature:�`-- ` I "'""'/ '
Name: Cassandra J.Crockett _ Name: Steven W.Barrett S .SRPA
Date Signed: 04/03/2014 Date Signed: 04/03/2014
State Certification k: RL001348L State Certification#: GA000298L
or State License#: or State License#:
or Other(describe): State#: State: PA
State: PA Expiration Date of Certification or License: 06/30/2015
Expiration Date of Certifica6on or License: 06/30/2015 Su ervisory Appraiser inspection of Subject ProperN:
Effective Date of Appraisal:�anuary 15,2014 [�Did Not �Exterior-only from street Q Interior and EMerior
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S.W.Barrett Real Estate 8 Appraisal Services
File No.140047
APPRAISAL OF
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LOCATED AT:
Lot 16,B Street
Carlisle,PA 17013
FOR:
James D Cameron,Esquire
1325 North Front Street
Harrisburg,PA 17102
BORROWER:
Sara G BYERS Estate
AS OF:
January 15,2014
BY:
Cassandra J.Crockett
PA Certifled Residential Real Estate Appraiser
S.W.Barrett Real Estate&Appraisal Services
File No.140047
04103/2014
James D Cameron,Esqufre
1325 North Front Street
Harrisburg,PA 17102
File Number: 140047
In accordance with your request, I have appraised the real property at:
Lot 16,B Street
Carlisle,PA 17013
The purpose of this appraisal is to develop an opinion of the market value of the subject property,as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the market value of the property as of January 15,2014 is:
56,000
Six Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs, limiting conditions and appropriate certifications.
Respectfully submitted,
C 2,�LL1,0"`�'/�•L�CK�-Gf
Cassandra J.Crockett
PA Certified Residential Real Estate Appraiser
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LAND APPRAISAL REPORT File No. 140047
The purpose ot lhis summary appraisal report is to provide the lender/client with an accurate and adequately supporied opinion of the market value of the subject ptoperry.
�••�• � •
aroperynddress: Lot 18,B Street ciry:Carlisle scace: PA zip:17013
eorrower: Sa�a G BYERS EStete Owner of Public Record: Byers,Frank E& Counry: Cumberland
�epal�escrip6on: Deed Book 105•Pa e 610
nssessors aarce�n: 06-19-1643-381 r�vear: 2013 R.E.Taues: 222.00
Neighborhood Name: Borouph Map Reference:20-1798 Census Tract: 0120.00
speciai nssessments: None known PUD �Yes O No HOA:$N/A O Per Year � Per Month
Properry Rights Appraised: Q Fee Simple �Leasehold � Other(describe)
Assignment Type: �Purchase TransacGon �Refinance 7ransac6on Q Other(describe)
LenderlClient: Address:
�
I Q did �did not anaiyze the contract for sale for the subject purchase transacuon.E�lain the results of the analysis of the conhact for sale or why the analysis was not performed.
ConUaa Price 8: Date of ConVact Is the propery seller the owner of pu6lic record? Yes No Data Source(s)
Is there airy financial assistance Qoan charges,sale concessions,gih or down payment assistance,etc.)to be paid by any parry on behalf of the borroweR ❑Yes No
If Yes,repon the total doliar amount and describe the items to be paid. 3
:�• •��. •
Note:Race and the raciai com siuon of the nei hborhood are not raisal faaors.
Neighborhood Characterisrocs One-Unit Housing Trends One-Unit Housing Present Land Use 46
Location Urban X Suburban Rural Pro e Values Increasin X Stable Declinin PRICE AGE One-Unit 75 35
BuilhU X Over 7594 25•75% Under 259b DemandlSu Shorta e X In Balance Over Su I $000 rs 2-4 Unit 3%
Grm,M R id X Stable Slow Marke6n Time Under 3 mths X 3•6 mths Over 6 mths 45 Low New Muld-Famil 2%
Nei hborhoad Boundaries: Sub ect ls bounded on the north b Pa.Turn Ike•on the east b 250 Hi h 100+ Commercial 10%
Rt.34•on the south b I-81 corridor•and on the west b Meetin house Rd. 135 Pred. 65 ocher Va/institu 10�
Good Aver. Fair Poor Good Aver. Fair Poor
Convenience[o Em lo ent X Pro e Com atabili X
Corrvenience ro Sha in X General A earance of Pro er6es X
Convenience to Prima EducaUOn X Ade ua of Police/Fire Protecuon X
Convenience to Recrea6onal Faciliues X Protection from Detrimental Conditions X
Em I ent Stabili X Overall A eal to Market X
Nei nborhood oescri tlon: Sub ect ro rt is located in an established nei hborhood of homes both detached and attached wfthin the
Borou h of Carlisle with a mix of residential and commercfal/industrial usa e.Sho in and other amentties are within walkin
or short drivin distance.School s tem Is Carlisle District and school com lex is within.5 mile.
MarketCondioons includin su onformeaboveconciusions: Pro ert values are currentl stable in the sub ect ro ert 's market area.Local
multi-Iist data indicates an avera e marketin time of 90-180 da .Lendin rates have remained favoreble althou h sales
concessions are xcurin more fre uentl .There are new homes under construction in surroundin develo ments as well as
re-sales available in the nei hborhood.
oimensions: 25 x 150 Area:3750 ncres X•sq Ft. shape: Rectan�lular view:Resid/Commercfal
Zoninp Classifica6on: R2 Zoning Descripuon: Medium Densit Residentlal
Zoning Compliance: X Legal Legal Nonconforming(Grandfathered Use) No Zoning Illegal(describe)
Uses permitted under current zoning regula6ons: R@Sidentlal
Highen&aes�use: in combination with abuttin sites er zonin re uirements'
Describeanyimprovements: None
Do preseni improvements conform to zoning? X Yes No No improvements Ii No,explain:
Present use of subject site: VaC2nt Site Current or proposed ground rent? Yes X No If Yes,$
Topography: BasiCall Level Size:3750 sf orainage:A ears ade uate
Corner Lot: Yes X No Underground Utllifies: Yes X No Fenced: Yes X No If Yes,rype:
Special Flood Hazard Area �Yes XQ No FEMA Flood Zone:X FEMA Map p: 42041 CO229E FEMA Map Date: 03/16/2009
UTILITIES Public Other Provider or Descri tion Ofl-Site Im rovements T e/Descri tion Public Other
Elearici X street street surface As halt X
cas streeer elineuence Residential/State route/Neutral
water X street Curb�Guner Concrete X
sanita Sewer X street sidewalk Concrete X
�ef street Li hts Ade uate X
omer Alle To rear �(
Are the utlliues and off-site improvements rypical for the market? X Yes No If No,describe:
Are there any adverse site condi6ons or eMernal factors(easements,encroachments,ernironmental condiuons,land uses,etc.)? X Yes No If Yes,describe:
25'x 25'easement for abutter for arkin alon rear ublic alle er deed.
sire commencs: •After interviewfn Bruce Koser Plannin /Zonin /Codes Mana er for the Borou h of Carlisle it was determined
that the sub ect site is a sub-standard size for future bu(Idin minimum of 5500 sf re uired in R2 zonin district•the site is
further diminished b the arkin easement reserved for the revious owner er deed.Hi hest and best use most Ifkel would
be a lot addition to an of the abuttin sites.
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LAND APPRAISAL REPORT File No. 140047
There are 3 com arable stes currentl otlered ror sale in the sub'ect nei hborhood ran in in rice hom $ 24 900 to S 49 900
There are 5 com arable sites sold in the ast 12 months in the sub'ect nei hborhood ran in in sale rice 6om $ 37 500 to $ 45 900
•
FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3
a.ddress Lot 18,B Street 33 Sussex Drive Vac.Lot,Franklin Street 103 Medla Road
ci Isuzi Carlisle Pa 17013 Carifsle Pa 17013 Carlisle Pa 17013 Carlisle Pa 17013
Proxim' tosub'ect 1.32 miles NW 0.37 miles NW 0.85 miles NE
oarasources Ins ectlon Ins ectton Ins ection Ins ection
veriAca6on saurce s Deed/Crths.Rec. Courthouse Records Courthouse Records Courthouse Records
sale Price S S 42 000 3 45 900 5 43 000
PricelS uare Foot S 0.00 S 4.5 S 3.1 S 4.11
Date of Sale MOIDAn'R 3/2012 5/2011 4/2011
oa on Marke� Unknown Unknown Unknown
Financin T Unknown Unknown Unknown
Concessions Unknown Unknown Unknown
�ocauon Suburban/Av Suburban/Av Subu�ban/Av Suburban/Av
Pro e Ri h�sA raised Fee Sim le Fee Sim le Fee Sim le Fee Sim le
Sitesize S .Ft. 3750 sf 9148 sf 0 14810 sf 0 10454 sf 0
view Resfd/Comm. Resid/Turn ike 0 ResidlComm. Restd/Comm.
To r h Basicall level Basicall level Basicall level Basicall level
nvailable u6iiues elec wtr ss elec wtr ss elec wtr ss elec wtr ss
StreetFronta e 25 ff 57.23 ff 10% -0.46 100 ff 15% -0.47 50.83 ff 10% -0.41
StreetT e Resid/State route Residential Residentlal Residential
water Influence None None None None
Fencin None None None None
Im rovements None None None None
Utili Non-buildable Su erior 50% -2.30 Su erior 50% -1.55 Su erior 50�0 -2.08
Zonin Med.Densi Res. Med.Dens.Res. Med.Dens.Res. Med.Dens.Res.
Net Ad'ustment otal,in$ + X - $ 2.76 + X - $ 2.02 + X- $ 2.47
Adjusted sales price of the Net Adj. -80.144 Net Adj. -65.24b Net Adj. -80.144
Com arablesales inS Grossnd'. 60.1% S 1.83 Gross . 85.2% S 1.08 Gross '. 60.146 S 1.64
The Appraiser has researched the vansfer history of the subject properry for the past 3 years and the listlng history of the subject for the past 12 months prior to the effective date of this appraisal.
The appraiser has also researched the transfer and lisfing history ot the comparable sales for the past 12 months.
The appraiser's research ❑did �did not reveal any prior sales or«ansfers of the suhject properry for the three years prior ro the eKective date of the appraisal.
Data Sources:
The appraiser's research did did not reveal any prior saies or transfers of the camparable sales for the year prior ro the date of sale of the comparable sale.
Daha Sources:
The appraiser's research did did not reveal any priar lisrongs of the subject property or comparable sales for the year prior ro the eBecrive date of the appraisal.
Data Sources:
LisUng/iransfer Histary .TransferlSale(ONLI�of the Lis6ng and Transfer history of Lisung and Transter history of Lisung and Transfer history of
Subjea in past 36 months: Comp 1 in past 12 months: Comp 2 in past 12 months: Comp 3 in past 12 montl�s:
(it more man nvo,use commencs $ None None S None None s None None S None None
sec6on or an addendum.) $ $ $ $
Sub'ect Pro e Is Currentl Listed For Sale? Yes X No Data Source: CPMLS
Current Lisfing History List Date List Price Oays on Market Data Source
N/A s N/A N/A N/A
Sub'ect Pro er has been listed within the last 12 Months? Yes X No Data Source: CPMLS
12 Month Lis6ng History List Date List Price Days on Market Data Source
N/A S N/A N/A N/A
S
Comments on Prior Sales/Transfers and Current and Prior Lisfin s: No furthef f8C8nt�ecOrded t�8nsfe�5 we�8 fOUlld.
summ ofu,esalescom arisonA roach: All of the com arable sites are similar in location to the sub ect ro ert are verifled closed
sales are with the Borou h and are the best currentl avaflable•each of the com arable sales were sold rivatel detatls of
the sale unknown.Limited sales of residential sitea within the Borou h have recentl occurred re uirin an ex anded search.
It is determined after researchfn the sub'ect's current zonin that the site is unbuildable and a 50%ad ustment was taken for
utilit of the site.There were no recent sales of unbuildable lots found.
Ad usted ran e of value is 1.08 to 51.83 er s uare foot sa 1.84 x 3 750 sf=58 150 sa B 000.
Reconciiia6on commena: Pro ert has been a ratsed in"As Is"cond(tton.No im rovements were considered in value re orted.
Sub ect site has been determined to be a sub-standard size for future buildin minimum of 5500 sf re uired in R2 zonin
district•hi hest and best use would be as an addition to an of the abuttin sites.
This raisal is made X 'as is"or sub'ect to the followin condi6ons or ins ec6ons:
eased on a com plete visual tnspection of the subJect site and those im pravements upon said site,defined scope of work,statement of assum ptions and
Iim iting condlUons,and appraisei's certification,my(our)opinion of market value,as definetl,of the real property that is the subject of this report is:
O in�onottYmrketvvue:S 6 000 asot: 01N5/2014 DOD whiohisthetlateofins ectionandtheeffectivedateofthis ra�sa�.
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LAND APPRAISAL REPORT File Na. 14-0047
•.. .• • ••- .
Is the developerPouilder in control of the Homeowners'Associa6on(HOA)? �Yes � No Unit rype(s): ❑ Detached �Attached
Provide the following intormadon for PUDS ONLY it the developedbuilder is in control of the HOA and the subject properry is an attached dwelling unit.
Legal Name ot ProjecC
Total number of phases: Total number of units: Total number of units sold:
Total number of units renled: 7otal number of units for sale: oata source(s):
Was ihe project created by the conversion of exisUng building(s)into a PUD? ❑Yes No If Yes,date of conversion:
Does the project contain any multl•dwelling units? ❑Yes ❑ No Data Source:
Are the units,common elements,and recrea6on facilities complete? ❑Yes ❑No If No,describe the status of comple6on�
Describe Common elements and recreabonal facili6es:
� • � •
This report form is designed to repon an appraisal of a parcel of land which may have some minor improvements but is not considered to be an'improved site".All impravements are considered
to be of rela6vety minor value impact on the overall value of the site.7his report form is not designed to report on an"improved site"where significant value is derived from the improvements.
This appraisal repon form may be used tor single family,mul6•family sites and may be included within a PUD development.
7his appreisal repon is subject to the following scope of work,intended use,intended user,defini6on of market value,statement of assump6ons and limi6ng condi6ons and cer6ficauons.
Modifica6ons,addioons,or deleuons to the intended use,intended user,defini6on of market value,or assumpfions and limi6ng conditlons are not permined.The appraiser may expand the
scope of xrork ro include arry addiuonal research or analysis necessary based on the commplexiry ot this appraisal assignment.Modificarions or dele6ons to the cer6fica6ons are also not
permitted.However,addiUOnal cer6ficaaons that do nat consUNte material altera6ons ro this appraisal report,such as those required by law or those related to the appraiser's con6nuing
educaUOn or membership in an appraisal organiza6on,are permined.
SCOae oFwortK: The scope of work for this appraisal is defined by the complexiry of this appraisal assignment and the reporang requirements of this appraisal repon form,including the
following defini6on of market value,statement of assump6ons and limi6ng condivans and ceroficauons.The appraiser must,at a minimum;(1)perform a complete visual inspecuon of the subject
site and any limited improvements,(2)inspect the neighborhood,(3)inspect each af the comparable sales from at least the street,(4)research,verify and analyze daq from reliable public
andlor private sources,and(5)report his or her analysis,opinions and conclusions in this appraisal repon.
iNreNOeo use: The intended use of the appraisal report is for the lenderlclient to evaluate the property that is the subject of this appraisal for a mortgage finance VansacUOn.
iN7eNOeo Usert: The intended user of this report is the lenderlclient iden6fied within the appraisal reporl.
oEFiN�rioN oF MnaKEr vn�ue: 7he mast probable price which a properry should bring in a competltive and open market under all condifions requisite to a fair sale,the buyer and
seiler each acrong prudently and knowledgeably,and assuming the price is not affected by undue s6mulus.Implicit in this definiBon is the consummaoon of a sale as of a specified date and the
passing of 6tle hom seller ro buyer under condi6ons whereby:(1)buyer and seller are typicaliy mouvated;(2)both parties are well informed or well advised,and each aceng in what they consider
their own best interest;(3)a reasonable fime is allowed for exposure in the open market;(a)payment is made in terms o(cash in United States dollars or in terms of financial arrangements
comparable thereto;and(5)the price represents t�e normal considerafion for the properry sold unaHeaed by special or crea6ve financing or sales concessions•granted by anyone associated with
the sale.(Source:OCC,OTS,FRS,&FDIC joint regulauons published June 7,1994)
'Adjustments to Ne comparables must be made for special or crea6ve concessions.No adjustments are necessary for those cosis which are normally paid by sellers as a result of tradiuon or law
in a market area;these costs are readily idenrifiable since the seller pays these costs in virNalry all sales transecuons.Special or creative financing adjustments can be made to the comparable
praperry by comparisons to financing terms oflered by a third party instiN6onal lender that is not already inwlved in the property or transac6on.Any adjustrnent should not be calculated on a
mechanical dallar for dollar cost of the financing or concession but the dollar amount of any adjusanent should approximate the markeCS reac6on to the financing or concessions based on the
appraiser's judgment.
STATEMENT OF ASSUMPTIONSAND LIMTING CONDITIONS: The 8ppf2iSCf'S CENfiCaf10n in th15 fepOfl i5 SUbjett[o thB f0110W1(Ig e55umpbOnS 8nd IimiOflg COnd160nS:
1. The appraiser will not be responsible for matters of a legal nature that affect the subject properry being appraised or the Utle to it,except for informa6on that he or she
became aware of during the research involved in performing this appraisai.The appraiser assumes that the 6tle is good and marketable and will not render any opinions
about tbe 6tle
2. The appraiser has examined the available fload maps that are provided by the Federal Emergency Management Agency(or other data sources)and has noted in this
appraisal repart whether any poruon of ihe subject site is located in an idenGfied Special Flood Hazard Area.Because the appraiser is not a surveyor,he or she makes no
guarantees,e�ress or impiied,regarding this determina6on.
3. 7he appraiser will not give tesamany or appear in coun because he or she made an appraisal of the properry in question unless specific arrangements to do so have been
made beforehand,or as otherwise required by law.
4. The appiaiser has noted in this appraisal report any adverse condiuons(such as the presence of hazardous wastes,toxic substances,etc.)observed during the
inspec6on of the subject propery or Nat he or she became aware oi during the research involved in performinp this appraisal.Unless othervnse stated in this appraisal
report the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the subject properry(such as,but not limited to,
needed repairs,deterioraoon,the presence of hazardous wasres,toxic substances,adverse environmental conditlons,etc.)that would make the properry less valuable,
and has assumed that there are no such condi6ons and makes no guarantees or warranties express or implied.The appraiser will not be responsible for any such
condi6ons that do ebst or for the engineering or testlng that might be required to discover whether such condifion exist.Because the appraiser is not an expert in the
field of environmental hazards,this appraisal must not be considered as an environmental assessment of the propery.
APPRAISER'SCERTIFICATION: ThBAP(1ffli5BfC@fOfi@5011d3A1@@SthBt:
1. I have,at a minimum,developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report.
2. I performed a complete visual inspec6on of the subject site and any limited improvements.I have reported the informa6on in factual and specific terms.I iden6fied and
reparted the deficiencies of the subject site that couid aNect the ufiliry of the site and its usefulness as a building lot(s).
3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Prac6ce that were adopted and promulgated by the
Appraisal Standards Board of Ne Appraisal Foundatlon and that were in place at the 6me this appraisal report was prepared.
4. I deveioped my opinion of the market value of the real properry that is the subject of this report based on the sales comparison approach to value.I have adequate
comparable market data to develop a reliable sales comparison approach for this appraisal assignment.i lurther cerafy that i considered the cost and income approaches
ro value but did not develop them unless indicated elsewhere wih6n this report as there are no or very limited improvements and these approaches to value are not
deemed necessary for credible result and/or reliable indicators of value for this appraisal assignment.
5. I researched,verified,analyzed,and reported on any current agreement for sale for the subject properry,any oHering for sale of the subject pwpery in the lwelve months
priar to the eBective date of this appraisal,and the prior sales of the subject properry for a minimum of three years prior to the elfecuve date of this appraisal,unless
otherwise indicated in this report.
6. I researched,verified,analyzed,and reported on the prior sales of the comparable sales for a minimum ot one year prior to the dae of the sale of the comparable sale,
unless otherwise indicated in this report.
7. I selecled and used comparable sales that are locafionally,physically,and luncuonaly the most similar to the subject properry.
8. t have not used comparable sales that were the result of combining mul6ple Uansac6ons into reported sales
9. I have reponed adjusunents to the comparable sales that reflect the markePs reac6on to the ditterences between ihe subject properry and the comparable sales.
10. �have verified,hom a disinterested source,all informa6on in this report that was provided by paroes who have a financial interest in the sale or financing of the subject properry.
11. I have knowledge and experience in appraising this rype of property in Ihis markel area.
12. I am aware of,and have access to,the necessary and appropriate public and pr'rvate data sources,such as mulfiple listing senrices,tax assessment records,public land
records and other such data sources for the area in which the properry is located.
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13. I obtained the intormauon,esumeates,and opinians turnished by other paroes and expressed in this appraisal report hom reliable sources that I believed ro be irue and
correct.
14. I have taken into consideratlon the factors that have an impact on value with respect to the subject neighborhood,subject properry,and the proximiry of the subject
properry to adverse influences in the development of my opinion of market value.I have nored in this appraisal report any adverse condi6ons(such as,6ut not limited
to,needed repairs,deterioration,the presence of hazardous wastes,toxic substances,adverse environmental conditlons,etc.)observed during the inspec6on of the
subject properry or ihat I became aware of during the research involved in performing this appraisal.I have considered these adverse conditions in my analysis of ihe
property value,and have reported on the eMect of the condiuons on Ihe value and marketabiliry of the subject properry.
15. I have not knowingly withheld any significant informa6on hom this appraisal report and,to the best ot my knowledge,all statements and intorma6on in this appraisal
repon are true and correct.
16. �stated in this appraisal report my own persanal,unbiased,and professional analysis,opinions,and conclusions,which are subject only to the assump6ons and limiang
condiuons in this appraisal report.
17. I have no present or prospecuve interest in the properry that is the subject of Nis report,and I have no present or prospec6ve personal interest or bias with respect to the
parucipants in the vansec6an.I did not base,either parualty or completety,my anatysis andlor opinion of market value in this appraisal report on the race,color,religion,
sex,age,mariql status,handicap,familial staNS,or nauonal origin of either the prospecUVe owners or occupants of the subject propeny or of the present owners or
occupants of the properoes in the viciniy of the subject properry or on any other basis prohibited by law.
18. My employment andlor compensa6on for performing this appraisal or any fuNre or an6cipated appraisals was not condiGoned on any agreement or understanding,
written or atherwise,that t would report(or present analysis supporong)a predetermined specific value,a predetermined minimum value,a range or direc6on in value,
a value that favors the cause of any parry,or the attainment of a specific result or occurrence of a specific subsequent event(such as appraval of a pending mortgage
loan applicauon.
19. I personalry prepared aIl conclusions and opinions about the real estate that were set forth in this appraisal report.If I relied on significant real properry appraisal
assistance hom any individuals in the performance of this appraisal or the preparation of Nis appraisal report,i have named such individual(s)and
disclosed Ne specific tasks performed in this eppraisal report.I cerriy that arry indnAdual so named is qualified to perlorm the tasks.I have not authorized anyone
to make a change to any item in this appraisal reporr,therefore,any change made to this appraisal is unauthorized and I will�ake no responsibiliry for it.
20. I idenBfied the lenderlclient in this appraisal report who is the individual,orpanizauon,or agent lor the organiza6on that ordered and will received Mis appraisal report.
21. The lenderlclient may disclose or distribute this appraisal report to:the borrower;another lender at the request of the borrower;the mortgagee or its successars and
assigns;mortpage insurers;government sponsored enterprises;oMer secondary market par6cipants;data collecGon or reporting services;professional appraisal
organ¢a6ons;any department,agency,or instrumentaliry ot the United S�ares;and any state,the District ot Columbia,or other jurisdic6ons;without having ro obtain the
appraiser's or supervisory appraiser's(if applicable)consent.Such consent must be obtained before this appraisal report may be disclosed or distributed to any other
party(inciuding,but not limited to,the public through adverosing,public rela6ons,news,sales,or other media).
22. I am aware that any disclasure or distribu6on oi this appraisal repon by me or the lenderlclient may be subject to certain laws and regulauons.Further,I am also subject
to the provisions of the Uniform Standards of Professional Appraisal Pracfice that penain to disclosure or distriburion by me.
23. The borrower,anather lender at the request of the borrower,the mortgagee or its successors and assigns,mortgage insurers,government sponsored enterprises,and
other secondary market par�cipants may rely on this appraisal repon as part of any mortgage finance transactlon that involves any one or more of these paroes.
24. If this appraisal report was transmitted as an'electronic record'containing my"electronic signature',as those terms are defined in applicable federal and/or state laws
(excluding audio and video recordings),or a facsimile transmission of this appraisal report containing a copy or representaaon of my signature,Ne appraisal report
shall be as eHec6ve,entorceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature.
25. Any inten6onal or negligent misrepresenta6on(s)contained in this appraisal repon may result in civil liabiliry andlor criminal penal6es including,but not limited to,fine or
imprisonment or both under the provisions of 7itle 18,United States Code,Sec6on 3001,et seq.,or similar state laws.
SUPERVISORYAGPRAISER�s CertTiFiCarioN: The Supervisory Appraiser cer6fies and agrees that:
1. I directly supervised the appraiser for this appraisal assignment,have read the appraisal repon,and agree with the appraiser's analysis,opinions,statements,
conclusions,and the appraisePS cerUficatlon.
2. I accept lull responsibiliry for the contents of this appraisal report including,but not limited ro,the appraiser's analysis,opinions,statements,conclusions,and the
appaiser's ceroficatlon.
3. The appraiser idenufied in this appraisal repart is eiNer a sub•contractor or an employee of the supervisory appraiser(or the appraisal firm),is qualified to perform this
appraisal,and is acceptable to perform this appraisal under the applicable state law.
4. This appraisal report complies with the Uniform Standards of Professional Appraisal Pracfice that were adopted and promulgated by the Appraisal Standards 8oard of
The Appraisal Foundauon and that were in place at the 6me this appraisal report was prepared.
5. If this appraisal report was transmitted as an'electronic record"containing my"electronic signalure",as those ierms are defined in applicable federal andlor state laws
(excluding audio and video recordi�gs),or a facsimile transmission of this appraisal report containing a copy or representatlon of my signature,the appraisal repon shall
be as effecove,enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand wrinen signature.
APPRAISER SUPERVISORY APPRAISER(ONLY IF REQUIRED)
Signawre � SignaNre�`— �^ �
Name Cassandra J.Crockett Name Steven W.Barrett,S .SRPA
company Name S.W.Barrett Real Estate 8 Appralsal Svcs company Name S.W.Barrett Real Estate 8 Appralsal Svcs
companynddress 505 South Hanover Street. Companynddress 505 South Hanover Street,
Carlisle,PA 17013 Carlisle,PA 17013
Telephone Numher 717-243-8848 relephone Number 717-243-6646
EmailAddress sandi�tswbarrett.com EmailAddress SteveCaDswbarrett.com
Date of Signawre and Report 04/03/2014 Date of Signaare 04/03/2014
Effec6veDateofApp�aisal 01/15/2014 fDOD] StateCer6ficauonn GA000298L
smre cemficatlon a RL001348L or state�icense tt
ar State License a State PA
or Other(descri6e) State p Expira6on Date of Ceroficauon or License 08/30/2015
state PA PA Certified General Real Estate Appraiser
Expirauon Date of Certificatlon or License 06/30/2015 SUBJECT PROPERTY
PACertifled Resldential Real EstateApprafser ❑Didnotinspectsubjectproperry
ADDRESS OF PROPERTY APPRAISED Q Did inspect exterior of subject property Bom street
Lot 16,B Street Date of�nspec6on 03/05/2014
Cariisle,PA 17013
APPRAISED VALUE OF SUBJECT PROPERTY$ B.00O
LENDERICLIENT COMPARABLE SALES
Name ❑Did not inspect eMerior of comparable sales hom street
company Name Jamea D Cameron,Esquire Q Did inspect exterior of comparable sales trom street
Company Address 1325 North Front St�eet Date oi lnspection 03h 712014
Harrisburg,PA 17102 .
Email Address
VroEUted uvnp AG wRae�e.N0.231.8127 vmW.ativ.eG.com
aeae a a a
LWD 1011092013
S.W.Barrett Real Estate 8 Appraisal Services
USPAP ADDENDUM File No. 140047
Borrower: Sara G BYERS Estate
Property Address:Lot 16,B Street
Ciry: Carlfsle County: Cumberland State: PA Zip Code: 17013
Lender: James D Cameron,Esquire
Reasonable Exposure Time
My opinion of a reasonable exposure time for the subject property at the market value stated in this report is:90-180 days.
Additional Certifications
X01 have performed NO services,as an appraiser or in any other capacity,regarding the properry that is the subject of this report within the three-year
period immediately preceding acceptance of this assignment.
�I HAVE performed services,as an appraiser or in anothei capacity,regarding the property that is the subject of this report within the three-year
period immediatety preceding acceptance of this assignment.Those services are described in the comments below.
Additionai Comments
APPRAISER: SUPERVISORYAPPRAISER(onl i ired):
Signature: '� Signature: � � / � / _
Name: Cassandre J.Crockett Name: Steven W.Barrett,SRA.SRPA
Date Signed: 04/0312014 Date Signed: 04/03/2014
State Certification#: RL001348L State Certification#: GA000298L
or State License#: or State License#:
or Other(describe): State#: State: PA
St3te: PA Expiration Date of Certification or License: 06/30/2015
Expiration Date of CertificaGon or License: 06/30/2015 Su ervisory Appraiser inspection of Subject Prope :
Effective Date of Appraisal:�anuarv 15,2014 �Did Not �Exterior•only from street �Interior and Exterior
Pra4Katl uvgACl9oliwre,�0.7lO.B777 xWx.etlncp,tpn USPAP 1dM 0108271/
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QJ1/iQCl i.JA,�ii1
499 Mitchell Road,Millsboro,DE 19966 Adjustment Services
Phone 888-502�349
F ax (302)934-2955
February 6,2014
James Duryes Cameron
Attorney at Law ��
1325 North Front Street �8 I �1 ���,�
Harrisburg,PA 17102
���i�����r�t���r��►�����4 .
----_-�_.. -- - -
Re: Estat�of Sara .�r. Bvers - _ -
Social Securitv: 174-20-2314
Date of Death: January 15, 2014
Dear Sir or Madam:
Per your inquiry on January 31,2014,please be advised that at the time of death,the above-named decedent had
on deposit with this bank the following:
1. TypeofAccount CheckingAccount
Account Number 704547
Ownership(Names o,� Frank E.Byers
Sara G.Byers
OpeningDate 06/01/1978
Balance on Date of Death $ 7,445.89
Accrued Interest $ .01
...------------------------------------------------------------------
Total $7,445.90
2. TypeofAccount SavingsAccaunt
Account Number 15004201708079
Ownership(Names o� Sara G.Byers
Opening Date OS/04/2000
Balance on Date of Death $ 46,586.49
Accrued Interest $ .77
_.._.._......_......_.............._......_................................................._.........._.._.._.........
Total $ 46,587.26
3. 7jpe ofAccount Certificate ofDepasit
Account Number 31003910631132
Ownership(Names o,� Sara G.Byers(Custodian)
Terry Porter Osborne III(Minor)
Opening Date 01/09/2000
Balance on Date of Death $ 20,183.45
Accrued Interest $ 10.40
----------------------------------------_____--------------_______---
Total $ 20,193.85
4. 7jpe ofAccount InstallmentLoan
Account Number 10000141728370001
Ownership(Names o� Sara G.Byers
Opening Date 10/18/2013
Balance on Date ofDeath $5986.86**This amount is not to be used
for payo,fJ'purposes. For a payof}"
balance,please call 1-800-724-2440
CurrentBalance $ 5986.86**This balance is not a
payoff balance
5. Type ofAccount InstallmentLoan
AccountNumber 10000132520660001
Ownership(Names o� Sara G.Byers
Opening Date --- ____ 02/09f2070 __ .._,:__.___,._ �___ ,._�:=-
Balance on Date ofDeath $3798.92**This amount is not to be used
for payoff purposes. For a payo,ff
balance,please call 1-800-724-2440
CurrentBalance $ 3798.92 **This balance is not a
payoff balance
r
For any additlonal informstfon on the above accounts,including owners6ip and any changes,ctosures and/or reimburaemenf of funds,
please call the High Street Carlisle at 717-240-4536.
We were unable to locate any sate deposit boa for the above-mentioned decedent
1Lis letter does not indude any accountv in which the deceased may have been lisbed as Power of Atborney,Custodian of Uoiform'I�anefera,
Rep�esentative Payee,or Trustee under a Written Agneement
S'lIICel��,
Valarie Mercer
-- --:-----___. Arljustment Servi�es_ _ __._ ____ _ _ _ ---____-- _ _ �___ _
�,':: r
� � � � , , `. . .
� � � � $ y
SUMMARY APPRAISAL REPORT
PERSONAL PROPERTY ESTATE
Personal Property of the Estate of
Sara G. Byers, deceased
336 B St.
Carlisle, PA 17013
Personalty Currently Located at:
336 B St.
Carlisle, PA 17013
Clients:
Sylvia A. Waters, Executrix
James Cameron, Esq.
Intended Users:
Sylvia A. Waters, Executrix
James Cameron, Esq.
Heirs of the Sara G. Byers Estate
Effective Date of Appraisal:
d.o.d. January 15, 2014
Date of Report:
February 26, 2014
By.
� I(�is A��raisa�
Serv�ices
z¢S N.Haniruer S�
P.O..8ux 2.¢
Cu�s�e,PA.rlol3
(717)243-3474
info@ibisappratsals.com
www.ibisappraisals.com
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 1 of 21
TABLE OF CONTENTS
Table of Contents 2
Appraisal Scope of Work 3
Appraisal Extra.ordinary Assumptions 4
Appraisal Hypothetical Conditions 4
Appraisal Summary 5
Personal Property Listing 6
Appraisal Summary (Copy) 16
Glossary 17
Appraisal Certification 18
References 19
Privacy Notice 20
Statement of Qualifications 21
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 2 of 21
APPRAISAL SCOPE OF WORK
I hereby certify that, upon the clients' request for the appraisal of the estate personal property of
Sara G. Byers, deceased, 336 B St. Carlisle, PA 17013. I have appraised the estate personal
property to determine the Fair Market Value for the purpose of estate administration, estate taxes
and equitable distribution between heirs. The effective date is, as of the d.o.d. January 15, 2014
and reported on February 26, 2014. The clients in this estate appraisal are Sylvia A. Waters,
Executrix, James Cameron, Esq. The intended users of this appraisal are Sylvia A. Waters,
Executrix, James Cameron, Esq., the family of Sara G. Byers, and any other person(s) authorized
by the administrators of this estate.
I have personally and physically inspected the listed personal property. The date of inspection
was February 19, 2014. The personalty was in the possession of ar�d located at: 336 B St.
Carlisle, PA 17013. The personal property was found to be in good condition, unless otherwise
noted.
The information and values contained in this report are based upon my experience as an
appraiser and other reliable sources (listed in the Reference Section) using a Sa1es Comparison
Approach to determine Fair Market Va1ue. [Fair Market Value is used in divorces and estates in
the sta.te of Pennsylvania.] A market data analysis with comparable sales transactions was used
to reconcile the quality and quantity of data. Values are reported piece-by-piece, and/or as a
whole. All values reported have been determined with consideration to the condition of the item,
market conditions, and salability factors. All analyses, notes and paperwork are found in the
workfile.
Ib�s Ap�raisa�
.
� rv� es
ACyssa L. o , ISA A�1
I .AA dted'9Kem6er
�Director c�C�EO
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 3 of 21
APPRAISAL EXTRAORDINARY ASSUMPTIONS
c�a Assumes that the items are properly identified.
APPRAISAL HYPOTHETICAL CONDITIONS
c�a There were no hypothetical conditions used in this appraisal.
Ibis Appraisal Services February 26,2014
Saza G.Byers Estate Page 4 of 21
APPRAISAL SLT�vIlVIARY
It is in my opinion, that as of the d.o.d. January 15, 2014 and reported on February 26, 2014, the
Fair Maxket Value of the Estate Personal Property of Sara G. Byers, deceased, 336 B St. Carlisle,
PA 17013:
(Five Thousand Four Hundred Ninety Two Dollars and Zero Cents)
($5,492.00)
I�is p�raisa�
rv' s
ACyssa G. . SA A�1
ISA.A edtedMem6er
�Dir ctor c�CrEO
The report must be read in its entiretv. The Annraisal Summarv ONLY is not the
appraisal repor�
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 5 of 21
PERSONAL PROPERTY LISTING
1 Ta11 Case Clock. Twentieth century oak case Ridgeway $500.00
tall case clock.
Location: Living Room.
Corresponding Digital Photograph Files: img 3932 &
img 3933jpg
2 �..;��,r Table. Late nineteenth, early twentieth century $125.00
mahogany side table with marble top.
Location: Living Room.
Corresponding Digital Photograph File: img 3934 jpg
3 '� " ��t Lamn. Twentieth century brass Chinese-style table $35.00
�� � ; t,
� ; lamp.
� � i Location: Living Room.
$
� °F' � s �'' �` Corresponding Digital Photograph File: img 3936.jpg
� {.
�� a
4 Chair. Early twentieth century Gothic-Revival throne $65.00
,�� ��,���p��� chair with gargoyle motif.
Location: Living Room.
Corresponding Digital Photograph File: img 3936.jpg
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 6 of 21
5 ��:,���y���"r F` Chair. Twentieth century red leather plush arm chair. $55.00
' � Location: Living Room.
Corresponding Digital Photograph File: img 3937 jpg
6 Table Set. Twentieth century glass and gold gilt wood $115.00
� .;�° table set. Set includes coffee table and two end ta.bles.
+ F��,���� Location: Living Room.
i *�� Corresponding Digital Photograph Files: img 3938,
img 3942, & img 3943 jpg
7 Lamn. Twentieth century ceramic Chinese-style table $35.00
lamp.
Location: Living Room.
Corresponding Digital Photograph Files: img 3939&
img 3941 jpg
8 Chair. Twentieth century plush arm chair. $55.00
Location: Living Room.
Corresponding Digital Photograph File: img 3944 jpg
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 7 of 21
9 Hutch. Twentieth century Chinese-style hutch with $300.00
display case over under-storage.
Location: Living Room.
,�f " Corresponding Digital Photograph Files: img 3945 &
img 3947.jpg
10 Knick Knacks. Selection of twentieth century Chinese- $60.00
style knick knacks including ceramic vases and
decorative items.
" � ': Location: Living Room.
Corresponding Digital Photograph File: img 3945 jpg
11 Chair. Reproduction Chippendale armchair with plush $65.00
seat.
Location: Living Room.
Corresponding Digital Photograph File: img 3948 jpg
12 Hall Table. Twentieth century mahogany hall table $120.00
with caned base.
Location: Living Room.
Corresponding Digital Photograph File: img 3950 jpg
13 Lamn. Twentieth century Japanese-style ceramic ta.ble $20.00
Z�P-
� Location: Living Room.
Corresponding Digital Photograph File: img 3951 jpg
�;`M
;�w�,
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 8 of 21
14 Bowl. Twentieth century brass Chinese-style serving $15.00
bowl.
Location: Living Room.
Corresponding Digital Photograph File: img 3952 jpg
15 � x` , Cha.ir. Twentieth century plush leather recliner chair. $30.00
' �° Location: Living Room.
e' Corresponding Digital Photograph File: img 3953 jpg
�
16 End Table. Twentieth century end table with one $35.00
drawer and column legs.
�, � � y Location: Living Room.
� ' � Corresponding Digital Photograph File: img 3954 jpg
17 Coffee Table. Twentieth century glass and black wood $30.00
base coffee ta.ble.
Location: Living Room.
Corresponding Digital Fhotograph File: img 3955 jpg
1 g Lamn. Twentieth century brass Stiffel-type table lamp. $40.00
Location: Living Room.
Corresponding Digital Photograph File: img 3956 jpg
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 9 of 21
19 End Table. Twentieth century mahogany hexagon- $20.00
~� shaped end table.
Location: Living Room.
Corresponding Digital Photograph File: img 3957 jpg
20 Etchin�s. Set of four color-tinted etchings. Subjects: $60.00
Landscapes. Dra.wn by: W. Brockedon. Engraved by:
G. Cristini.
Location: Living Room.
Corresponding Digital Photograph Files.• img 3958-
im 3960. '
21 ' Prints. Set of three framed prints. Subjects: Images of $30.00
Japanese-lacquerware trays.
Location: Living Room. �
Corresponding Digital Photograph File: img 3961 jpg
22 Desk. Twentieth century tiered mahogany desk with $300.00
upper cubbies over three drawers.
Location: Living Room.
Corresponding Digital Photograph File: img 3962 jpg
23 Statue. Twentieth century Hollywood-Regency ceramic $20.00
leopard statue.
Location: Living Room.
Corresponding Digital Photograph File: img 3963 jpg
24 Dinin�Room Suite. Twentieth century mahogany $1,155.00
dining room suite. Suite includes dining table, eight
chairs,large china hutch, and buffet. Maker:
Pennsylvania House. �
`�` �� Location: Dining Room.
Corresponding Digital Photograph Files: img 3965-
img 3967, & img 3980 jpg
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 10 of 21
25 � '` � Servin� Wares. Selection of twentieth century glass $35.00
���_ � �° and ceramic serving pieces.
Location: Dining Room.
�
Corresponding Digital Photograph File: img 3968 jpg
��� :
26 Stemware. Selection of twentieth century etched $40.00
stemwaze.
Location: Dining Room.
Corresponding Digital Photograph File: img 3969 jpg
27 r �.�, � China Service. Twentieth century Christmas Holly $25.00
�� A �
�4�`i�,' �;i china service for eight.
Location: Dining Room.
Corres ondin Di 'tal Photo a h File: im 3970. '
28 China Service. Twentieth century china service for $200.00
eight. Pattern: Jennifer. Maker: Noritake.
Location: Dining Room.
Corresponding Digital Photograph Files: img 3971 &
img 3972 jpg
29 Disnlay Case. Twentieth century tapered display case. $175.00
Location: Dining Room.
Corresponding Digital Photograph File: img 3973 jpg
Ibis Appraisal Services February 26,2014
Saza G.Byers Estate Page 11 of 21
30 Glassware. Four twentieth century blue frosted $35.00
glassware. Possibly Fenton.
Location: Dining Room.
Corresponding Digital Photograph Files: img 3974 &
img 3975 jpg
31 Depression Glass. Set of eight pink depression glass $40.00
champagne glasses. Possibly Fostoria.
Location: Dining Room.
Corresponding Digital Photograph File: img 3976 jpg
32 Sideboard. Twentieth century mahogany drop-leaf $150.00
servicer. With two drawers over display area over two
drawers over one dra.wer.
Location: Dining Room.
Corresponding Digital Photograph File: img 3979 jpg
33 Punchbowl. Twentieth century marigold carnival glass $75.00
punchbowl.
Location: Dining Room.
Corresponding Digital Photograph File: img 3981 jpg
34 Mirror& Sconces. Twentieth century gold-gilt mirror $125.00
� .,;_ ..
and two gold-gilt sconces with prisms.
Locatian: Dining Room.
Corresponding Digital Photograph File: img 3993 jpg
35 Vase. Hand-painted Imperial Austria Bavaria vase. $15.00
Artist: M. Sparrow.
Location: Dining Room.
Corresponding Digital Photograph Fides: img 3994 &
img 3995 jpg
�-
e��,.
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 12 of 21
36 Kitchenette Set. Twentieth century kitchenette set with $40.00
dining ta.ble and four chairs.
Location: Kitchen.
Corresponding Digital Photograph File: img 3985 jpg
37 Microwave. Modem Sharp Carousel microwave oven. $10.00
Location: Kitchen.
Corresponding Digital Photograph File: img 3986 jpg
38 Mixer. Modern Kitchen Aid mixer. $35.00
r Location: Kitchen.
�� c�
�' Corresponding Digital Photograph File: img 3987 jpg
m��p�
y�:?µ.
� ._
yr,�r
39 Kitchenwares. Selection of modern kitchenwares $20.00
including glasses,mugs,plates, and bowls.
Location: Kitchen.
Corresponding Digital Photograph File: img 3988 jpg
40 Utensils. Selection of modern cooking utensils. $5.00
Location: Kitchen.
Corresponding Digital Photograph File: img 3989 jpg
41 Pots&Pans. Selection of modern pots and pans. $10.00
Location: Kitchen.
Corresponding Digital Photograph File: img 3990 jpg
,,N
�':>LY'. k 1
�3�
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 13 of 21
_ _
42 Bakeware. Selection of modern bakeware. $15.00
Location: Kitchen.
Corresponding Digital Photograph File: img 3991 jpg
43 Flatware. Selection of modern stainless steel flatware. $2.00
Location: Kitchen.
Corresponding Digital Photograph File: img 3992 jpg
44 Bedroom Suite. Twentieth century Thomasville $555.00
bedroom suite. Suite includes chest with mirror,two
end tables, bed,and tall chest.
Location: Bedroom.
Corresponding Digital Photograph Files.• img 3996-
img 4001 jpg
45 Chair. Late nineteenth century carved arm chair. $70.00
Location: Bedroom.
Corresponding Digital Photograph File: img 4002 jpg
46 F} Lamv. Twentieth century abstract ceramic table lamp. $35.00
°�' Location: Bedroom.
�' Corresponding Digital Photograph File: img 4003 jpg
�
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Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 14 of 21
47 Lamn. Twentieth century classical-style table lamp. $20.00
` Location: Bedroom.
` Corresponding Digital Photograph File: img 4004 jpg
48 Fur Coat. Twentieth centuiy 3/4 length blonde mink $275.00
coat. Sold by: Philip Cohen, Harrisburg, PA.
Location: Bedroom.
Corresponding Digital Photograph Files: img 4005 &
± img 4006jpg
�`.
49 Costume Jewelrv. Selection of modern costume $200.00
��,1 � jeweler.
�,,
Location: Bedroom.
Corresponding Digital Photograph File: img 4007 jpg
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Total $5,492.00
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 15 of 21
APPRAISAL S Y (COPY)
It is in my opinion, that as of the d.o.d. January 15, 2014 and reported on February 26, 2014,the
Fair Market Value of the Estate Personal Property of Sara G. Byers, deceased, 336 B St. Carlisle,
PA 17013:
(Five Thousand Four Hundred Ninety Two Dollars and Zero Cents)
($5,492.00)
Ibis A��raisa�
Serv�i es
Atyssa G. y, IS.A A.�►-i
ISA credtedMem6er
�Di ector a�C'EO
The renort mu�t be read in its entiretv. The Appraisal Summarv ONLY is not the
appraisal repor�
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 16 of 21
GLOSSARY
Extraordinarv Assumption. An assumption, directly related to a specific assignment, which, if
found to be false, could alter the appraiser's opinions or conclusions [USPAP].
Fair Mazket Value. The price at which a property would change hands between a willing buyer
and a willing seller, neither being under any compulsion to buy or sell and both having
reasonable knowledge of relevant facts [IRS Regulation Section 1.170A-1(c)(2)].
Fair Market Va1ue Expanded. Fair Market Va1ue is not to be determined by a forced sa1e...nor is
the Fair Market Value of an item of property to be deterred by the sale price of the item in a
mazket other than that in which such an item is most commonly sold to the public...taking into
consideration the location of the item where appropriate. [Treasury Regulation § 20.2031-1(b)].
Hypothetical Condition. That which is contrary to what exists but is supposed for the purpose of
analysis [USPAP].
Replacement Cost. The term replacement cost refers to the amount that an entity would have to
pay, at the present time,to replace any one of its assets [WikipediaJ.
Sa1e Comparison Approach. This approach compares an object property's characteristics with
those of comparable objects that have recently sold in similar transactions [Wikipedia].
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 17 of 21
_ __ ___
CERTIFICATION OF APPRAISAL
I certify that,to the best of my knowledge and belief:
- The sta.tements of fact contained in this report are true and conect.
- The reported analyses, opinions, and conclusions are limited only by the reported assumptions
and limiting conditions and are my personal, impartial, and unbiased professional analyses,
opinions,and conclusions.
- I have no present or prospective interest in the property that is the subject of this report and no
personal interest with respect to the parties involved.
- I have no bias with respect to the property that is the subject of this report or to the parties
involved with this assignment.
- My engagement in this assignment was not contingent upon developing or reporting
predetermined results.
- My compensation for completing this assignment is not contingent upon the development or
reporting of a predetermined value or direction in value that favors the cause of the client, the
amount of the value opinion, the attainment of a stipulated result, or the occurrence of a
subsequent event directly related to the intended use of this appraisal.
- My analyses, opinions, and conclusions were developed, and this report has been prepared, in
conformity with the Uniform Standards of Professional Appraisad Practice.
- I have made a personal inspection of the property that is the subject of this report.
- No one provided significant personal property appraisal assistance to the person signing this
certification.
This appraisal was based upon the following assumptions, limitations, a.nd conditions:
l. The information contained in this report was gathered from sources considered reliable, personal
examination,research of authenticity and comparable sales and/or auction prices.
2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the
representa.tion of others concerning the value,authenticity,condition,origin, or provenance of an item
appraised.
3. 'The appraiser assumed that a normal and careful examination of the property was sufficient to
determine its quality and condition and that no extraordinary examination procedures were to be
utilized, unless the$e were specially requested and the expenditure of funds therefore authorized.
4. The appraiser's court attendance and expert testimony report, if required, are not included as part of
this report. T'he appraiser does have the right to refuse testimony.
It is the firm belief of the appraiser that the information furnished in this appraisal report and the
conclusions drawn from this information are true and correct,but they are not guaranteed.
Ibis A�praisa
,
er �ces
,
Acyssa�. . L , IS.A�1�1
ISA c dtecC�Kem6er
�Dire tor��EO
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 18 of 21
APPRAISAL REFERENCES
Art Fact. http://www.artfact.com
Cordier Antiques&Auctions. 1500 Pa�cton St. Harrisburg, PA 17104.
http://www.cordierantiques.com
Crai 's List. http://www.craigslist.com
eBav. http://www.ebay.com
I.R.S. Publication 561: Determinin�the Va1ue of Dona.ted Property. http://www.irs.gov/pub/irs-
pdf/p561.pdf
Live Auctioneers.http://www.liveauctioneers.com
MorphY Auctions. 2000 N. Reading Rd., Denver, PA 17517. 717-335-3435.
http://www.morphyauctions.com/
Pook&Pook. 463 East Lancaster Ave. Downingtown,PA 19335. 610-296-4040.
http://www.pookandpook.com
Prices for Antiques. http://www.p4a.com
Proxibid. http://www.proxibid.com
Terapeak. http://www.terapeak.com
Treasury Re ation § 20.2031-1(b2 Title 26: Internal Revenue. Chapter I: Internal Revenue
Service, Department of the Treasury(Continued). Part 20: Estate Tax; Esta.tes of Decedents
dying after August 16, 1954. Sec. 20.2031-1: Definition of gross estates; valua.tion of property.
U.S. Treasurv Re�ulations Section 1 170A-1(cl(2)• Charitable etc Contributions and Gifts•
Allowance of Deduction. http://www.taxalmanac.org/index.php/Reg._1.170A-1
Uniform Standazds of Professional Apnraisal Practice. http://www.appraisalfoundation.org
Wikinedia. http://en.wikipedia.org/wiki/Replacement_value
Worthpoint. http://www.worthpoint.com
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 19 of 21
PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers,
along with a11 providers of personal financial services are now required by federallaw to inform
their clients of the policies of the firm with regard to the privacy of client nonpublic personal
information. As professionals, we understand that your privacy is very important to you and are
pleased to provide you with this information.
In the course of performing appraisals, we may collect what �s known as "nonpublic
personal information" about you. This information is used to facilita�te the services that we
provide to you and may include the information provided to us by you directly or received by us
from others with your authorization.
We do not disclose any nonpublic personal information obtained in the course of our
engagement with our clients to nonaffiliated third parties, except as necessary or as required by
law. By way of example, a necessary disclosure would be to our independent contractors, and in
certain situations, to unrelated third party consultants who need to know that information to
assist us in providing appraisal services to you. All of our independent contractors and any third
pariy consultants we engage are informed that any information they see as part of an appraisal
assignment is to be maintained by strict confidence within the firm. A disclosure required by law
would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a
legal action to which you are a party.
We will retain records relating to professional services that we have provided to you for a
reasonable time so that we are better able to assist you with your needs. In order to protect your
nonpublic personal information from unauthorized access by third parties, we maintain physical,
electronic, and procedural safeguards that comply with our professional standazds to insure the
security and integrity of your information.
Ibis Appraisal Services February 26,2014
Sara G.Byers Estate Page 20 of 21
- � .
1 `E V�1 E L E R S
; ; . TrusrYour Special MOrr►ents To Mountz: ; .. .
February 26;2014
°`. :. Syl.v;ia A Waters , .
;,
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` ' IUI''�ylv�a Ridge Road ' ,.'-
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' H�rrisburg,PA 17113 -, :
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. I?ear Sylvia�Vaters, �
� ' At,your request I'�xamined the jewelry you`s�br�itted for valuation and have pravided an,opinion of th�
,4�SproXimat�Fair Market Value for the estate of Sara Byers, date of death I/15i2014 :
, ,
'�'his repp�t is valid only in its entirety and'the final figure excludes any applicable taaces: 1'ot�r�aay �uish to '
�ice tliis into consider�tior�when�sing the_report.: The value concinsions are subject to.limitiz�.g conditions
' that are'set fortt� in the body of'the r�port. To the best of my knowledge and expet�ience, I estimate the
_ � ; jewelry has a'total�pproxi�nate�'air Nlarket Ualu�of$12;343.00: _
Phott�?�raphs are�inql.uded with the origipal,report for your reference. I suggest tkiat you keep ypur eapy of
�this report�n a safe p.lace.' ,
This report was prepared in accordance with the Uniforrn Standaxds�f Professional Appraisal Practice. '
(US�?AP}.. : -
If I cari,be ofany further assistance,please call.
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Certifi d G�molo.gist Appraiser, AGS -
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; 116Q W�latiut Bottom Road • Carlisle, PA 17015 • 717:24.3�.�93G • (F) 717.2�3:8785 • mauun��ewelers.eorin. 1 �
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� Table-a��Contents
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' � Table�fContents
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.. . , �� . • - Qefnitieln Qf`F�irilrlarket Value � ' , . .. .
+ Approacli t�Value : �
,: ���: . � . ..,Mat-ket . , ;
• �;.imit3ng Coudixx'onS
:� '- .� � . 5ub�exaptions Retain�ci fol�Value Corisitlting,
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,� � . ,' :� • �:1�Ieta�l�farkets , : _
�:� • � GerGif�cation _
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: _ :•: w,�. �List o�Lab�rat.ary Instrurnents: , ,
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� P�o*��'�h{c)
`� ` - t Bib�raphical Informat'ron
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� 'Ffi��report is`va}id orily in its,entire .ty an�1 for its stated,pwrpose and intendad us�.and was_pt.e�ared in.
;:�ac�brdance with the.Unifariri Standards.of.Prnfessional Appraisal Aractiee(U�PQP). -
... .
` . . : �; ��at��men�t"s and Li�niting �ondi�ions
. . �; : Parpose ,
�;'Tha}�i�`ppse of this repOrt is to ctescri:be and docurnezrt the quality;of the jewelry l,i.sted an:d fo esritnat,e it�s:- ��- �
° �' .;. E��r.Pviarket"�a�ue. .
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; . � ;.Ir��ende�U'sez�esolution of an-Estate. , � , � ,
`, . : �,D�fiii�tion of Fair-�'Iar�cet�alue. . .
;'The,f�ir r�a�:ket�alue is�he prir�at which'the.praperty woutd change hand.s between a willing bu�er�n�l;
:wiiling=��lier;ne�ther;beiilg under ariy corr�pulsion fo�u�ar sell and bqth,havin.g.reasvn�ble knowledge.of -
'r�le�+�it fa��s:;''�he fai�market x�alue:of a partiGular ite�n of property... is not to be.detertnine.d$y a Y�rced; �
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saie pri�� N�f is�the:f-a�r market value of an>item-of prqperty�to be:.determined.by the sale.price of the itertt •
''i�a m'arl�et.o't1i�r ihan that iri wt�ich.such item is�ost eom�ribnly sold to th'e public,taking:into aecount. - S
f, �. � Iocati�i�.crf�the item u�hexeverappropri�te. Taken frorn Treastiry Itegulation 20.2Q31-1 (b)
� �PPrqac�Xo;Value..
;.T�exe-at�e three traditrc�nal,a�pn�aches to value that are as follovvs: �-
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Income approach: Applies to incorne producing properties and is used orily if an in�4me satuatioii
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,":`� L ' - -.�r.rental ro e can be�ideritified:.: '
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.rvlarke.t-Da�a ap.proach: CQrnpares`the qua`l,i.ties of the subject item to an a�rticle wi`tt�similar or'
identic�l qualities,and�esearphes ancl r.�cords current verifiable sales of.�uch:merch�nrlise�
` '' 'Co�t;apgroach. �stab_�asY�eS'tlte total;�alue csf an item b ;consid�riri the value of its ep
Y . , $ �]?onent'
°,p�'ts precrous irietal�cortterit,.gems�tone w��g�ts�an�l;�ua�ities; ��l�or,•ar�d any other fees):t�et}te�� �� �
� ��wttM tli'e appr.qpr,iat�e'r.�tai1 rriarlcup aecotding to the:narnis of the jewelers irr the losale, suppl�and
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�; . , . , , . ,- der�tand,and the'curtent stafie ofth�:m�zketplace.' � ' ,' `
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-` Fair•Mark�f Value is estima�ed u�ing the market"dataapproach Neither the income approach nor the cost,� �
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` appr.aae�a�ply;in�stahlisiiing Fair Mazket Value: Iip�ever,the cost approach:tv value was;t�S�d fo c#�eck
;, : , .� '�: ontta�xeasor�ab�eri�ss or r�iarket values foraiid. : �
�ar1�eY, . -
'r �'a ual��an''tte�a�a�l�et{ar�d u'�tirket.��leyel)must�be.recognized. The most appropriate'm�rl�et f�r jew�it�
;, � pa�t vaGty.dependmg itpon tl�e article's age,conditio�i,quaiity, intrinsic eontent,-aest��tic,appeal,::
-' prvy�nan�e,curr�rtt f�shion trends;.�rtisti�interpr�tation,.period"of manu.facture amorrg others: '
� The t�pe o#'re�ail Qutast that rrlost�ommon.ly earries the iterns beang appraised is cQnsidered to be tJae rri�st
` a�}�ro.prta[te�iark"et. `However.,the�;auction mark�t w�s also considered as another appro.priate market in.' `.�- ,;
'' �esta��isl��ng Fai'r market.Va}ue V€or this type of jewelry,: _
�miting,�ond.itio�ts ' - '
� `i'heje��Iry de�ct�ibed�+itl�iii has.bee�,arialyzedand'gr�aded.in accordance wifh prescril5ed gading
.� ' ` st�fidar�i§u's.ing°state af the art';methods and precision latioratt�ry equipmtnt.
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' , Jeiwelry consiructed solely of, or iri camb.inafion,�vith,pree�ous rnetals(i.e:,platinum,,pallac���m,yellow or
`� �- ' ' wl�t�e_,go1d ai�d/Qr silver)is:teste.d; a�aFyzed ancl de's�rilaeel for its type and cont�nt of such:metal< �I,Tnl��s;: � �
; otherwts�statetl, all`gemst�ne�veiglits,:grades and rneasur�ments are approxitilate and stone's Have not been " , . ,
'` �:: `:,xe�o�ed�rain�heir.mo�r�tings. _:'
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- - ��aniondsare graded r�rth�e prescribed:gradzr�g-nomenclatuze of th2 Cemological•Institute`of�lmeriea��
_ ± � � . ,(;Crr�1)`:ar�d tt��:use-of:pre-graded perinanenf.:mas�e�drarraor�e(color comparison�ton�es. �, -
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��o1�r�d,stanes.are color gracled accarding�to'the,C T�1•calor gr�ding:systetn. Unless o�herwise stat�d,�}a":
� �' �o14re�k stone5 liste`d pn�his appraisal re�5ort ttav�pxobably;been subjected�o various treatments to impro�re - �
t�i�.�r a�ipearanee Treatments ace,co�sidexed usual and customary practic�s wHsn pro�serly disclosad at�d,
- .': .:` vuk�e�.,�ion�e tuxti�tout int�nt tb�de�ratid the eonsur�er. The treatme�ts are mostly stal�le axid do not tegu�r�-,
' - �� � 'sp�cial��e: VVh�en a tre�trn�nt is.detect�d and co�5idered unusual it wi'll be so n,o#sd by�this'��prais�r, '
,'� ,'- ,:�qmetreatment5 are reversibl�a�d re tre��able: It�ay,b8 beyorid the scope of"�n::appraisal.to�de'tertaiine' �
exaCt treatmerit methods or tlie�mount pf treatinent present; Some treatments require so�hisfica"te�i
��,- ec�u�pr�i�n�r�ot found in a staritlard gemolog:ieal.labaratory. Arevai�l.ing marl�et�values ar�based Qn these `
�: ..� � ���uerSally;practiced and'acce,�t�d.processes by the gems and jewelry trad�.
., � . � ,.�.
� �ourc��are asSumed to be reliabl�:and th�appraiaer doe�not assu:me responsibility£or.their infari�atiorr; �
- �Th��p��ais�r,;assumes the ownership oftlie subject;property is true_as.stated,by the client.- -
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, ?'he�ees paid fot'this�pptaisal do�not in�lude�the serrcic�s of the appraiser for a�y otl�er mat�er.. Tn
-t?articttlar,fee"s pai�tp d�t�;d�not inclucl�aray ofthe apprais�r's ti.me nf servtGes i,�).-c�nn�ctic�rr w'rth any a='
;�t�e�%ent,testun�bi��.tir OYh�r;r�,atters,before�an insur.anca company, its agents,.emplQyees�or an;y�caur#"•or- �
'�r�er body~�n c.orinection�vith the property here�n describ:ed. _ -
,; ; :'IPfT�e�app�aiser,rs required to testify or�to make ariy,statements.to a third party concerningthe,descrikxed
properf;�anc�lpr:appraisai,.the�pplicant shall pay.the appraiser for all of such tim-e and servtces,so rendered.
�.:'T}�as°document'�s lirnated to its stated intended use an.d is in�alid i#'all iterr►s listed in the Table�f Contents
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: ar.e not presen.C.:
I�nless expxessly-stated;the items appr'�ised,a�r�ingood conditi�n. Any serious def�iencies.,and repairs�re
; �±` :,no�ed. -�?xiiriar}�wear and tear is not nate.d. ' ` ; ,.. �
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- -The i�formatiQn�n�this:r.eport is con�dential. `
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" T�us;appt'�r�a�process do�s.-not disco�?er]ie�s,.enc�rnbrances,.or,fractionai interests biif, �f kri��vn,th'e�.ate `
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The�imit�d:owner of this appraisal is the party for whom tne work wasperformed.
: Poss�ssior�of this report'does not pr.ovidg title tb.the items appraised. " -;
� ' PQSS�sian.of-L�iis report,an.y portion of,this Fepo�t,pr any.copy thereof,cloes nbt include the�right�f. .
.
� ' �' pub,`�ic�ta0n'wrtliout tlie appraiser's wriMei�cdrisent.
�. Use of the in�ormation,contained`in the appraisal is invalid if al]:items listed in tfie Talile of Contenfs are
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• ; E�ch'aterr�describ.ed in this r,eport has been�;photo�raphed-and file copies of�he photogzaph�s��s+weli,as,a ,
" '� "� c6py.ofthe report are r�aintairied in.the appraiser"s'fles fot�at l�ast.five yea�rs after the report�dat�
- �` Tl�vd pafkies:may rely 4n the informa�ion in this'r�port for the defiri,rd purpose and�ntended use;qnly
`Fhud'parti�s;re�uiring furCher iaifoz�nati'on�fh�n wH;at is'in ihe repott mus�obtain�a wr�tten perrnissio�i o�� �.
�. � th�o�ne�'of�the ap�ra�sal before the appraiser,witt'discuss the report.
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,; �; No�lia�ges:may b�-made to this ieport by ahyone.:ather than,the appraiser: The appraiser cannat:�� , ;
-''.' responsiUl�for unautMorized allei-ations.
'; : , The profes,sioflal relationsh�p between.the appraiser apd t�e client ends wi:th tl�e-deliyery of this fepo�t.., : "
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.= _ .. , � ; �aR�§��r►P�Qifs:Re�ain�d for Va�ue;Consulting ,
Druck�ry R.i�ch�rd.-'�he Guide. Northbrook;IL , �
;�. - :-. Rapap�grt,Martm-�apa�-t:D�iamorrd Iteaort,New York,NY
� -�2f1"5J.14 .
: , ' ' ;; �. ���d:` ��242.20 ,. _
;. ' - '" ;;. Sitzcex:: $20::j S ` ,
_ .
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.': . ,' .- , �,is,t o�La�borato �.strumenfs ', -
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�mo�ular���roscope: Leveridge gauge �
E�eCtr.o���scale '�'hermal.condt�ctivity diamond te�zer
`:'Couchstpne ar,iii aeids�' . Ultravio�et li��t,unit.
�Spe�#'-ascope Proportio�scope -
., . , .. �
� ' Pqlarisco e :. -
, ' . P , . _ Dichiosco e � � ,
• I�efrac�omet�r: . p
Chelsea color filter
, . . .. HB�vy Iiqt�ids . , ,
� -�J�amorid Jight and graded master corriparison diamonds -
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C`�I�l�',�tlQll t - '
� t I;helreby6ertify.Eha�,tb.the best:ofrny laa0wledge,and belief.
�� .The sf�itetne�t��f fact;cantained.if�this report are�true and.correct.
- � 'The reported azialyses, opinions; and canc�itsions are ltritited only by the report�d assutnptioris and litniting - _
cot�c�t�t?�is,and-ai�-my�biased.professit�na�.anal.ysis,opuuons;and.�onelusions.
�� � ♦ I��h��e no'pr�s'et�t-p�prosp�ctive irrterest in the pr"operty tha�is C1ie subject bf this teport and I haue�t�o pe'rsonal
: :. ..
-'.:'� , � -i�terest"ar bia�•�vit�respect ta tJie patties:..involved. =` .. '
'� -� `; ♦ I�%1��orn�epsation is r�ot,COntingent upbn the dexelopment"or repor�ing o�a�redetermjried.valu�or du�Ct�on
-.` ` ir� v�alue:that favors the eause o£.my cl7ent; th��nount of the ualue estimate, th�e attairiment of:a s�ipu�ated . �
.rest�l�,or.the osciurenc�e.bf a subsequent��ent. _
, .
� R I have�ade a persor�al inspecrion-of the property,tk�at is the s�bjec�t of fhis,report..�
.:
., �Y �To azte=gro�ide�i�signifi�nt professional�assistance to th�'�erso�sig;ning'ihis'report.
: � ,.: .
- ♦ IVIy anaJyses, opar�ions; and eonclus�pn� were develQpp�, and this report ha,s,been prepared, in. eonfR�'rrut� '„_
.
- ,� , ,witlx tJie.U�iforrn Standa�ds.of�?rofessional Apptaisal Praetice. � -�
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:" r. ; �'el"tr�ed .e�nologist,A�tPraiser;AGS. ` `
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, �re�8red F.or:� Sylvia A Wat�rs. . Da�e:2/26l201`4 �;: -
,; ' • .: :_<, ,•: �:.' ' , �,0� Syl.vi�Ridge Rbad" , .
� . I�arrisburg,FA`,.171 f3- , .
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One l�k w�iit�gdld.artd diatrkar�d sabtaire.engagement�ring: This ring contains(l)six pzong sef round' �
` bnl�i�r►t�ut-d:l�morid. 1'�is piece we�ghs�1;:70 dovt. The rir�g is a size 7 l;/4. The shaMk:of this ring '
. .. , �
" " ' .rneasur.es.frt�r�2mrn to l.5mm, `. .
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�` ����iaq.d k.t"t�btttes�
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S�ape;�t��icut: � . .Roundbril7iant _
'Nle��irei�r3ents:-.. 8.29 x.8.18�S.OD:mm;(approximate)
- :1�/eight: 2.07 Gts..(estirnated)
.' , , � ;�lar•ih'�' VS-1
. 'Color; `
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' T.Qtal Appraximaie Fair Market'�altte Excludin T �
, - ' : . , .
� �x $9,175.00 � - ..
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C7ne �l$k w�lytte��old:a�td diari�ond band. 'T}iis rurg•contatr�s:(5)prong set ro�n�i brilliant eut diarnonds �
�, tapered an size from-the cent�r. This piece weig�s:l 59�wt. The ring is a siz�7 ��/4. '�'he shank>r�easi�res
��. . 1 bmrri to•<1.3ti'�m,� " <.
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'- :, :: Di�mondM�le�.Attributes. ' .- .
�Sh�p��i�d cu#;�_ Rouncf�uli cut �
�Yle�sure�'rients:: 2.5 ; 3.1,.,3 6:'rnm
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; ���9�t ` � 0.:05 to.0.17 cts.,each�
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'- . : .•. N:ura'ibet of.tiiamvnds: . 5 '' ' ,
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Ci�rat�: V�S.
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Total Approx'rmate Fair fivlarket Valu�Excluding Tax' $$25;00. � -
- % Item 3: . _ - :
'� ' ���R�ng ' . .
• �"O.rae rnan's 18�k.ye1}o4i gold arid diainorad rang This.lion.head ring contains(3)flat set rbu�d br�lli�nt��t ., ,
:di���r�;it�fi���i?'e�e�e3`.aT���oti,11 Tl�e shariR�-c`tl;is;�rr�=;e�,bau,,s,a yellc�w!jS�diEf�,x111�gl'I2iT`:.�.-T�)la'FT}ECL'- ,
'� `: � . ' twe�gl�s 22 4 penriy��ights: �'he ring,is fir�ger size 10.5.:
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, - �3»►�bd 1V�'elee�ttributi�s` ' '
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� ' S�ra��.an;d ��t: Rour�d full cu�f
,. . . . . , .
, , .. I�e�surernents: '� 3,0,mm;to�.3 mm : � '
. � -
_ � _ , 1/1/�i�ht: : , , 0.'t0 to 0.14 cts. each. : _.; , _.,
�' �. .� NUmher df dia'm.ond�: 3 -
� Tp�a(t�e�ght: .. „ '. ' .36�ts. (actual) -
- Cl�rity: SI_�
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� " ` � Total Appraximate Fair 1Vlarket�alue Excludir� Tax �
,. .. g ' $84:9_O.D- ° . ..
` � . >P"age.6 of�0 :' _. . ; :
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% fJn�1:�kk�e]IoW gotd ti�pexed lutk,cYiair�. 'Fhis 15,7:5 mc,h:chain measures-1,12mm wide at.the Eenter ari�i .-
`� ` 8 �Sii�n-r�ide-�t th�ends.-Thrs piece wei�li�9,4_penriy�veights, . .
� � Tota1 Ap�roxir�ate Fair'Market Va9ue Exclud.ing'�ax �$250 00: _�
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]�eck}�c.� '
`,,: �: One i;4k j�e]]ow`gold fine herring bone chairl This }8"necklacem�asures 1.3mrr: wide. The c.lasp i�a N
` .:: � ' < ;smalt�"spr.ii�g ring. This piece weighs'1.,O,pennyw.ei�ghts: � Y
Total ApproxunatE�.air:Markc:t Val�e Exc(uiiir�g-Tax � �3f1:Q0_ , :
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`, �ne�l�k�elJo,w gol�lavv dome band: This 6.7mrri;wide band corifains a pla�ed ring�guard. Th�s p�ece " . �
� , : ��_ " >,w�ighs 4�psnny�ue,ightS. 7'lae insid..e,o-f,t��-sharrk i's s�amped"14k" ".GULDEI�CIR.CL,E". "I'k�e r�rrg��;�.
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- fi�$e�'si�e 9 3`74._ . ; ,. -;
Total Apprp�cimate Fair:Market Value�Excluding Tax_ $1,2�;00 �
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,'Qr�e,�,��}Eei�tiw gold l�.dy's watch Tius w�"teh is.i�tat'lc�ed"NTich�el An�hoz�y Swiss Quartz" o�tkte p�a1 -:
:�Iothe�`Of$eari dtal ;Th�ste�cap is a bl�t�:calitrclior�. 'The white carved bezel caniains:(�12)s�h�l�.cut. � ` '
� `,d��i�ti�s ��The 7 Q�karat'cas��nd bahd weighs 9,7 p�nnyw�igh�s. The stem of this watch rs�us�ed,
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Diaanons�,Meiee�ttributes_ , _
S�i��e��id:cut: Rourid single c�ut
= M����rer�en#s:,- ,g-mm
,..`: ' � � , :�lumber a#diamonds: 12
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r br�l�ian��ut drambntls pron:g set in a rhodiurrt plated top: This bracelet rneasure�?" long-and�:65rnr�'i�vid�.
It,vv�ig}�s:7.2:,pennyweights.- 'I'he tiidden�box cla�p is broic'en�r�d also contains a fold over and'cl�aiq�safe�y
.' `` . Dia7nt�hd�Vlet�e r�t�ribdtes �:'
-��tap�and cut` R��r�.d-ful,l cut
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_ �1tleasur�m�nts: �.'6 mm
��i9h�:` : .015 ct to.016 c#cts. each `
' ' �tur�Yber of'diarnonds: 60
� Tr�tal;l�Veig�rt° ° ,99 c#s, (estGma#ed)
��a�ity: ;r SL-2 - I-1.
; ' ° Golc�r: I-J ,
• Total Appr4ximate�a�r I1�larkef Value Excluding'�ax ' $'�gj..pp
To'tal Appraxi�nate'Fair lVfarket�/alue for All It�ms -Exeluc�ing Tax:•� $.12;�43 4� ;
Twel.ve:thousand thr+�e;h��idred�fa�rxy-three dolla-rs and no�ents
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� ,' : '•- �: �.: :. ' , Amy aus�h`
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Ewing Brothers Funeral �iome, Inc,
630 8outh Hanovar Street,Carlisle,PA 17013(717j243-2421
Steven A.Ewlnp,FD,Supervlsor,Owner Email: admin�sincet853.com www.Sinca1853.com Fax: (717)243•7653
DATE_1Mai2014 SERVICE N0. gYera,Sara 0.
DECEA3ED NAME$ara 0.Byers
DATE OF DEATH 1M6/2014 PLACE OF DEATH Deceaaed'a Residence Carllsle,PA
Cha�r�e�arg,�n�y osq kem� t u a i ctq���r thn aro rg�It d f wp q re yIr� I w b�y e cemete or cre ato t u�e n i mt wey�n"�e la(n._ ha
p1°"ay�'oi�im6iYro'1Np�ySOtuC"a�d n$�a p�o�ve��t yo�'Rae'P'ecf"o�a�Xperr9e�n'G gucp'�i iTAri��'�fie'ho�o'�or�mm�'ea�a!°e 6"�tei?'9Y"a'Y�n'saaed°to��Ym�°e�mSnp°�we}R���exP9aYn w'Ky�eT°iw�0
3TATEM�NT OF FUNERAL C300D3 AND 8�RVICE8 8ELECT�D AGFiEEMENT&PROMI330RY NOTE
A. SERVICES STAFF,FACILITIE3, 3pecial Charges
EQUIPME(fT AND MOTOR EQUIPMENT Forwarding of Remains to
Beaic Servicea of PA L.F.D. $ 1�200.00 a -0-
Bathlny and Embalming S 980.00 Receiv+ng of Remalns trom
Other Preparation of Deceased $325.00 $ �
Batic Use oi Faellity S 260.00 $TO-
Documentatlon Prep/Recording $—375,00 $ a
�D/StaNSupervisionViewNisiUService $ 376.00 � Q
Facillty/Equip VlewNialUServ(ce S 375,00 � 0
. . FD/Staff supsrvlalon VlewNisivservice g -0- $ �
Faciilty/Equlp View/VIaIUBervlce a .p. � . 0
FD/SteH for Interment Service y 150.00 $ .�
Extsnded FD/Statt Usage a -0-
Extended Fecility Uaage S -0- D, ITEM3 INVOLVING CASH
Tranafer Deceaaed to Funeral Home $ 295.00 �ava QDen&Close(Prepaid) $ -0-
Hearoe UaaOs $ 298.00 Saturday additfonal charge Cem.(Fami •0-
Safery/Leed Vehicle $ 150.00 e en ne tuary w.Pho o s $ 275,00
Utllity Vehlcle S 150.00 The Patrfot Obituary w.Photo(Est) $ 325.00
Famlry Vehlcle S 150.00 Clergy Honorerlum(Famliy) $ •0-
b -0• Orpanist at Church a -p.
S -0- Sotoist/Cantor y -0-
S -0- Altpr Servera S -0-
S . -0- ertiflcatea S 30.00
$ -0- Flowen( em y g .p.
a •�- bltuary $ •p-
S -0- Profesalonai Halr Stylfn9 E -0-
a -o- a .o.
s •o- $ .o.
$ a a o
$ -0- $ -o-
a-�..�.06� $ -o-
$..c�ra�c�s FaR- ._ _. . __., _.._ .
Casket 5 -�• $ '�'
�From¢emetpry $ •�-
Outer container a .p. $ -�-
From Cemetery S 830.00
Vault $ .0• We charpe you for our services in obtaiNng:(speciry caah advance Items).
Repiater Book S 40.00
Memorial Foldere S 85.0o SUMMARY OF CHARGES:
Thenk You Notea a 10.00
$ -0- A. CHARGES FOR SERVICES S 5.050.00
S -0- B. CHAROES FOR MERCHANDISE S 135.00
3 -0� C. OTHER CHAROES S , •�-
S •�• D. CASH ADVANCES E 830.00
S -�• E, SALES TAX,IFAPPLICABLE S .0.
S •0• TOTAL FUNERAL HOME CHARGES b b,815�00
a -o- LE88 CREDit AND PREPAYMENT�S: a
a .a
a •o. s -o.
a -o- a -o. .
a _p, TOTAL CREDIT $ •0-
. ,__...,_. . ..._ _...._ _.::. . S ....._ .136.00. BALANCE DUE S 5.816.00
The on wartan(y qn th•� ket end/or outer budal con�Iner wid in If�ny law,cemeterv or crematory reqWrements have reqWrod Ihe purchaw of
conn on wltn thi�uMa�fhe expre�a written wartanry, If�ny; pranted eny bt the Itemt Iiatetl above the law or requlrement le explalned below.
bv Ihe manufaGUroc Thla tunerel home makea no wartanty, expre�a or implled, OBC by cemetery
wlih re�pect w th�cuket mdlor outer budal contalner. BC by cemetery
Billinp To_$ylyia A.Wabri Reason for EmbalmingRequlred for vfeWing.
101 Sylwn Ridy�Rd.H�rclsburq,PA 17113 Required for vlewing.
Harrisburp PA 71119
�h4rtbY�pne ihd I Mw uceminsd the above stated Itema and foqnd them to be cone�l end accordin to the ercanpementa reaueated and I hereby ecknowledpe r Ipt of a copy oi thia
mertarendum�qd�pnsmenl I heroby repreaent fhat I hsve tufAqent Nnoi ana eieete lep�lty iveil�b9e tor peyment of c8ah price and hereby apree antl covenant olnt�y andaevenlb W
m�k�o�vm nt�of1 set s�nn withl 90 da A I�b of InNrqI er onth ounf1n to �2, 6A, er ea Ia e led t th n ad bale ceh i nino
b�nn�a fhalfnaflutarfiint I ecknow�etlye Na�hAVe r�v��e omRni p�a�tt an��iaYa b�n otterq8tor�evl�,v lhe c���et pr�ce�a�{�n�lhe ou�ar bu�a�corilalns0 p��ay��?LOm
the dab of �pn�men!My addlUonal eervlcea or merchandbe ordarea or r4q�7elted aRor tha date a�thli apreement wlll be conaidered pert of thla apreement 8nd!he coit thereof wlll
�,y ,��,;�,�.
x °d • , eted Re donahlp M Deceased
��� Dafed ReleGOnshtp to Deceased
�tewn A. Ewlno
Name o/Nne�al home roproaenteflve e1�
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Ewing Brothers Funeral Home, Inc.
630 South Hanover Street
Carlisle,PA 1�013
(717)243-2421
February 12, 2014 � „�
Sylvia A. Waters .��$ 1 �� �r� i
101 Sylvan Ridge Rd. '
Harrisburg,PA 17113
•�����������Mrriri���s•r6
The Funeral Service for Sara G. Byers
We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please
feel free to contact us if you have any questions in regard to this statement.
THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES,FACILITIES,AUTOMOTIVE EQUIPMENT,
AND MERCHA�IDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS.
Professional Services
Basic Services of PA L.F.D. 1,200.00
Bathing and Embalming 960.00
Other Preparation of Deceased 325.00
BasicUse of Facility 250.00
Documentation Prep/Recording 375.00
FD/Staff Supervision ViewNisit/Service 375.00
Facility/Equip View/Visit/Service 375.00
FD/Staff for Interment Service 150.00
Total Professionai Services '"""""°'-°""��jijj�a""
Equipment
Transfer Deceased to Funeral Home 295.00
Hearse Usage 295.00
SafetylLead Vehicle 150.00
Utility Vehicle 150.00
Family Vehicle 150.00
--------------------------- ----
Total Equipment 1,040.00
Merchandise
_ _.
Register Book 40.00
Memorial Folders 85.00
Thank You Notes 10.00
--------------------------- ----
ota Merchandise Selected 135.00
AT THE TIME FUNERAL ARRANGEMENTS WERE MADE,WE ADVANCED CERTAIN PAYMENTS TO
OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES.
Cash Advances
The Sentinel Obituary w.Photo 282.54
The Patriot Obituary w.Photo 352.64
Death Certificates 30.00 . -
Total Cash Advances '°°°"""°'-"- -
�a�i$---
SALES TAX 0.00 �UMh�
SUB-TOTAL 5,850.18 ta�db' � � ��
_,�'�,� INITIAL PAYMENT/DISCOUNT/CREDITS 5,915.00/ �,jy��C'�t�-�8�� �
�J� � � TOTAL AMOUNT DUE -64.82 /,._,� � �� �
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JAMES DURYEA CAMERON
ATTORNEY-AT-LAW
132'rJ NORTH FRONT STREET
HARRISBURG, PENNSYLVANIA 17102
LICENSED IN BOTH PENNSYLVANIA TELEPHONE: (7V) 236-3755
AND MARYLAND FACSIMILE: p17) 236-3655
June 17, 2014
Office of the Register of Wills
CUMBERLAND COUNTY COURTHOUSE
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Sara G. Byers, deceased
No. 21-14-0089
To Whom It May Concern:
You will find enclosed the original and one copy of an Inventory, and the original and
two copies of a Pennsylvania lnheritance Tax Return, both for the above-referenced Estate.
Kindly file the original documents and return the time-stamped copies to me in the
envelope provided. Please contact my office if you have any questions. Thank you.
Sincerely,
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Ja . Cameron
JDC/sg
Enclosures
cc: Sylvia A. Waters, Executrix
Joy Waters Fleming, Esq. �, `�
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