HomeMy WebLinkAbout10-01-14 1505610143
REV-1500 EX(02-11)
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania county Dade year P0a Number
Bureau of individual Taxes arrax�aTarcavea�a
PO BOX.280801 INHERITANCE TAX RETURN 21 14 0118
Harrisburg,PA 17128-0801 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
01 15 2014 10 11 1951
Decedent's Last Name Suffix Decedent's First Name MI
SMITH SUSAN D
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
DX 1. Original Return ❑ 2. Supplemental Return 3. Remainder Return(Date of Death
Prior to 12-13.82)
4. Limited Estate 4a,F`mue Interest Compromise �� S. Federal Estate Tax Return Required
(date of death after 12-12-92)
Cl6. Decadent Died Testate 7. pecedenl Mao f3i red a L ing T u 0
1 (Attach Copy of Will (Attach 4:opy of lcr�sp --- 8. Total Number of Safe Deposit Boxes
E] 9. Litigation Proceeds Received 10.ge�eenPovert redfjDa95aDeath 11.Election to tax under Sec.9113(A)and (Attach Schedule O)
CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
IVO V OTTO III (717) 243 3341
REGISTER OF WILLS USE ONLY '
C> c
CZ
First Line of Address DO
x cn
rn
10 EAST HIGH STREET T Dn
Second Line of Address ! r rn H ;-`y 1
City or Post Office State ZIP Code DATE FILED
CARLISLE PA 17013 _i Co i=
7. m
cn o
Correspondent's e-mail address:
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 personal representative is based on all information of which preparer has any knowledge,
P URE OF PERSONR ONSIBLE FOR FILING RETU RN D TE
James H. Smith 30
SS
1 23 Walnut Bottom Road Newville PA 17241
SiGtkTURA OF PR Eft OTHER THAN REPRESENTATME D TE
IVO V.Otto III
ADDRESS
10 East High Street, Carlisle, PA 17013
1 1505610143 Side 1 1505610143
J 1505610243
REV-1500 EX
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1. 171 , 884 . 00
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 112 , 558 . 04
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous Nt Probate Property
(Schedule G) a Separate Billing Requested............ 7. 61 , 920 . 84
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 346,362 . 88
9. Funeral Expenses and Administrative Costs(Schedule H)............
s. 24 , 861 . 34
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 61 , 170 . 59
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 86, 031 . 93
12. Net Value of Estate(Line 8 minus Line 11)............................. ........................... 12. 260 ,330 . 95
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)....................... 14. 260, 330 . 95
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.00 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 260,330 . 95 16. 11 , 714 . 89
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE................................................................................................................ 19. 11 , 714 . 89
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 51
Side 2
I,�, 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-14-0118
Decedent's Complete Address:
DECEDENT'S NAME
Smith, Susan D.
STREET ADDRESS -
291 Smith Road
ZIP -
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 11,714.89
2. Credits/Payments
A. Prior Payments 15,07184
B. Discount 585.74
Total Credits(A +B) (2) 15,859.38
3. Interest (3)
4, If Line 2 Is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 3,944.49
Check box on Page 2,Line 20 to request a refund
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.
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:............................................_...................--......... x
b. retain the right to designate who shall use the property transferred or its income;..................................
a retain a reversionary interest;or.....-......................................................................................................- ❑ x
d. receive the promise for life of either payments,benefits or care?................................_................_...-- ❑ x
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?..._............._............._...---....... . ..................... ❑ Q
3. Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?....... ❑
4. Did decedent own an individual retirement account,annuity,or other non-probate property which ��.,
contains a beneficiary designation?........................................_......................................................_................ u ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE O AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1,1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after January 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)(11)(it)]. 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 stilt 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 172 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)1.
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. 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.
Rav,4502 EX.(01-10)
SCHEDULE A
pennsylvania REAL ESTATE
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Smith, Susan D. 21-14-0118
All real property owned solely or as a tenant In common must be reported at fair market value.Fair Marie!value is defined as the price at which property would be
exthangetl between wMiircg buyer and a willing seller,rather being compelled to buy or sell,both having reasonable knowledge of the mlevant 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
Include a copy of the deed showing decedent's Interest H owned as tenant In common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Real Estate-Real estate located at 291 Smith Road,Penn Township,Cumberland County, 171,884.00
PA,known as Tax Parcel No.31-11.0300-049,being described in that certain Deed dated
December 20, 1985,and recorded in Cumberland County,PA, Deed Book 0,Volume 31, Page
755,and being conveyed to J.Jeffrey Smith and Susan D.Smith, his wife. J.Jeffrey Smith
died on November 23,2004,leaving the title solely vested in Susan D.Smith.
Value is assessed value($177,200,00)x common level ratio(0.97),see attached
2 Real Estate-Real estate located at 1623 Walnut Bottom Road,Penn Township,Cumberland 0.00
County,PA,known as Tax Parcel No. 31-11.0300.022F, being described in that certain Deed
dated May 22, 1986,and recorded in Cumberland County, PA, Deed Book X,Volume 31, Page
408,and being conveyed to J.Jeffrey Smith and Susan D.Smith, his wife. J.Jeffrey Smith
died on November 23,2004,leaving the title solely vested in Susan D.Smith.
See attached Deed,county assessment card,written statement,and Schedule AU,
3 Real Estate-Real estate located at Walnut Bottom Road, Penn Township,Cumberland 0.00
County,PA, known as Tax Parcel No.31-11-0300.032A,being described in that certain Deed
dated December 30,1986,and recorded in Cumberland County,PA, Deed Book K,Volume
32, Page 455,and being conveyed to J.Jeffrey Smith and Susan D.Smith, his wife. J.Jeffrey
Smith died on November 23, 2004, leaving the title solely vested in Susan D.Smith.
See attached Deed,county assessment card,written statement,and Schedule AU.
TOTAL(Also enter on Line 1, Recapitulation) 171,884.00
(if mume space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule A(Rev.01-10)
Rev-fans Ex+(ff.fa}
SCHEDULE E
Pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Smith,Susan D. 21-14-0118
Include the proceeds of litigation and the date the proceeds were received by the estate.
NI property}oindy-ewned with the right of survivorship most be disclosed on"traders F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 ACNE Bank Joint Checking Account#157767-Date of death value($31,114.02+$0,00 31,114.02
accrued interest),see attached
2 Farm equipment-Appraised value,see attached 79,250.00
3 Personal property-Miscellaneous household goods and personal property 1,000.00
4 1992 Plymouth Voyager-Proceeds from sate of decedent's vehicle 500.00
6 Century Link-Phone bill, refund 63.04
6 PA Department of Revenue-2013 Property Tax Rebate 500.00
7 State Farm -Car insurance refund 52.98
8 US Treasury-2014 Income Tax 1040 refund 78.00
TOTAL(Also enter on Line 5,Recapitulation) 112,558.04
(if more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rev-1510 EX.(08.09)
SCHEDULE G
pennsylvania INTER-VIVOS TRANSFERS AND
LINHERITANCE ENT OF REVENUE
TAX RETURN MISC. NON-PROBATE PROPERTY
DECEDENT
ESTATE OF
Smith, Susan D. FILE NUMBER
21-14-0118
This schedule must be completed and filed d the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY
NUMBER THE DATE OF TRANSFER.TRANSFEREE THEIR COPV OF THE DEETO oR REAL ESTATE, DATE OF DEATH %OF OECD'S E%CLUSION TAXABLE
VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1 Nationwide Financial, Contract No. 071160114- 61,920.84 100.000%
Beneficiaries(sons):Charles J. Smith -1/3 share, 61,920.84
James H.Smith-1/3 share,and Jason M.Smith-1/3
share
TOTAL(Also enter on Line 7, Recapitulation)
61,920.84
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form Software only The Lackner Group, Inc.
Form PA-1500 Schedule G(Rev.08-09)
REV-1511 Ex+(1"9)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF
Smith, Susan D. FILE NUMBER
21-14-0118
Decedent's debts must be reported on Schedule 1.
ITEM
DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedules) attached 2,755.92
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid Waived
2. Attorney's Fees Mattson Law Offices 14,450.49
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Zio
Relationshio of Claimant to Decedent
4. Probate Fees
453.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
See continuation schedule(s) attached 7,201.43
TOTAL(Also enter on line 9, Recapitulation) 24,861.34
Copyright(c)2009 form software only The Lackner Group,Inc.
Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Smith, Susan D. 21-14-0118
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Egger Funeral Home,Inc.-Funeral expenses 2,755.92
H-A 2,755.92
Other Administrative Costs
2 Century Link-Land line phone bill,pending disposition of real estate 79.75
3 Kough's-Heating oil,pending disposition of real estate 577.50
4 Kuhn Cable-Cable bill,pending disposition of real estate 44.72
5 Kuhn Cable-Cable bill, pending disposition of real estate 44.72
6 Kuhn Cable-Cable bill, pending disposition of real estate 44.72
7 Kuhn Cable-Cable bill,pending disposition of real estate 44.72
8 Kuhn Cable-Cable bill,pending disposition of real estate 44.72
9 Kuhn Cable-Cable bill, pending disposition of real estate 44.72
10 Kuhn Cable-Cable bill,pending disposition of real estate 44.72
11 Landex-Title search/copies 0.54
12 Landex-Title searchlcopies 1.09
13 Landex-Title searchlcopies 1.81
14 Legal Advertising-Cumberland Law Journal 7500
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Smith,Susan D. 21-14.0118
ITEM
NUMBER DESCRIPTION AMOUNT
15 Legal Advertising-The Sentinel 201,16
16 Mable G.Stitt,Tax Collector-2014 Real Estate Taxes for Parcel No.31-11-0300-049,pending 406.00
disposition of real estate
17 Mable G.Stitt,Tax Collector-2014 Real Estate Taxes for Parcel No.31-11.0300-022F, 30749
pending disposition of real estate
18 Mable G. Stitt,Tax Collector-2014 Real Estate Taxes for Parcel No.31.11-0300.032A, 18.79
pending disposition of real estate
19 Mable G. Stitt,Tax Collector-2014 Property taxes for Parcel No. 31-11-0300-049, pending 2,231.01
disposition of real estate
20 Mable G.Stitt,Tax Collector-2014 Property taxes for Parcel No.31-11-0300-022F, pending 1,706.70
disposition of real estate
21 Mable G.Stitt,Tax Collector-2014 Property taxes for Parcel No.31-11-0300432A,pending 104.28
disposition of real estate
22 PPL Electricity-Electricity bill,pending disposition of real estate 164.00
23 PPL Electricity-Electricity bill,pending disposition of real estate 111.23
24 PPL Electricity-Electricity bill, pending disposition of real estate 121.01
25 PPL Electricity-Electricity bill,pending disposition of real estate 142.69
26 PPL Electricity-Electricity bill, pending disposition of real estate 141.52
27 PPL Electricity-Electricity bill,pending disposition of real estate 139.04
28 PPL Electricity-Electricity bill,pending disposition of real estate 179.78
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Smith, Susan D. 21-14-0118
I
ITEM
NUMBER DESCRIPTION AMOUNT
29 Recorder of Deeds-Recording fee for parcel no.31-11-0300-049 deeded to Jason Smith 80.00
30 Recorder of Deeds-Recording fee for parcel nos.31-11-0300.022F and 31-11.0300-032A 97.00
deeded to James Smith
31 Register of Wills-Duplicate copies of receipts for PA Inheritance Tax payments made by 1.00
James Smith and Jason Smith.
H-B7 7,201.43
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1600 Schedule H(Rev.6-98)
Rev4512 EXa{12-08}
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Smith, Susan D. 21-14-0118
Report debts Incurred by the decedent prior to death that remained unpaid atthe date of death,including unreimbursedmedcal expense)
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 ACNB Bank Consumer Loan Account#8771847-Date of death value($56,301.34+$80.09 56.381.43
interest)
2 Century Link-Land line phone bill,account payable 40.77
3 Century Link-Land line phone bill,account payable 40.82
4 Chambersburg Hospital-Installment payment toward decedent's hospital bill 230.86
5 Chambersburg Hospital-installment payment toward decedents hospital bill 230.86
6 Chambersburg Hospital-Pay-off amount for remaining balance of decedent's hospital bill 3,751.33
7 Chambersburg Hospital-Installment payment toward decedent's hospital bill 230.86
8 Kuhn Cable-Cable bill,account payable 44.72
9 Mable G.Stitt,Tax Collector-2013 Local tax,account payable 5.00
10 PPL Electricity-Electricity bill,account payable 213.94
TOTAL(Also enter on Line 10,Recapitulation) 61,170.59
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV-1613 EX.(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF
Smith, Susan D. FILE NUMBER
21-14-0118
NUMBER NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S)RECEIVING PROPERTY DECEDENT
I• TAXABLE DISTRIBUTIONS [include outright spousal (Words) (ggg)
distributions9116,and transfers
under Sec. a 1.2
Charles J.Smith Son Sch G,#1
138 Springfield Road 20,640.28
Shippensburg, PA 17257
James H.Smith Son Sch A, #2&3
1623 Walnut Bottom Road 47,166.39
Newville, PA 17241 - Sch E,#2
Sch G, #1
Jason M. Smith Son Sch A,#1
4077 Rose Bud Court 192,524.28
Edinburg,VA 22824 Sch G,#1
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet,as a TO riate. 260,330.95
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group,Inc.
Form PA-1500 Schedule J(Rev. 01-10)
F\FILES\CIlenmv=48 SmaM102483 w,11.2 r ,
a i {
LAST WILL AND TESTAMENT
I, SUSAN D. SMITH, of Penn Township, Cumberland County, Pennsylvania, being of
sound and disposing mind and memory,do hereby make,publish and declare this to be my Last
Will and Testament, hereby revoking any and all former Wills or Codicils made by me.
1.
I direct that all my legally enforceable debts,funeral expenses,testamentary expenses and
all death taxes (whether such taxes may be payable by my estate or by any recipient of any
property) shall be paid from my residuary estate as soon as practicable after my decease and as
part of the administration of my estate. My Executor(s) shall have no duty or obligation to
obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other
property not passing under this Will.
2.
I give all of my tools and guns to my son, JAMES H. SMITH.
3.
1 give, devise and bequeath my real property in the following manner:
a. If I own it at the time of my death, I give my real property consisting of
approximately thirty(30)acres and being identified as Parcel Nos.31-11-0300-022F and
31-11-0300-032A, including the free-stall barn, milking barn, machine shed, animals,
machinery, equipment and any corn, hay, grains or other crops contained thereon, unto
my son, JAMES H. SMITH.
b. If I own it at the time of my death, I give my real property consisting of
approximately .84 acre and being identified as Parcel No. 31-11-0300-049, containing
my residence, and the contents thereof, and any outbuildings thereon, unto my son,
JASON M. SMITH.
C. In the event that I no longer own any of the aforementioned parcels of real
estate but instead own another residence at the time of my death, then I direct that my
residence and the contents thereof be sold and the net proceeds thereof be distributed as
�[Initials]
Page 1 of 5 Pages
follows: Fifty percent(50%)thereof unto my son,JAMES H. SMITH,and fifty percent
(50%) thereof unto my son, JASON M. SMITH.
4.
All the rest, residue and remainder of my estate, I give, devise and bequeath in equal
shares unto my sons, JAMES H. SMITH, CHARLES J. SMITH and JASON M. SMITH,
absolutely.
5.
In the event any of my said sons shall predecease me or fail to survive me by thirty(30)
days and be survived by issue, then I direct that his share shall be distributed to his issue, per
stirpes. In the event any of my said sons shall predecease me or fail to survive me by thirty(30)
days and shall not be survived by issue, then I direct that his share shall be distributed equally
to my surviving sons, or, if deceased, to their issue,per stirpes.
6.
In the event that any of the beneficiaries hereunder shall not have attained the age of
twenty-one (21) years at the time for distribution, then his or her share shall be held by my
Trustee(s) under the following conditions:
a. I direct that my Trustee(s) shall hold, invest and reinvest the same, collect the
income arising therefrom,and after paying all expenses incident to the management of the trust,
to use and apply as much of the income and principal as may be necessary in the sole discretion
of my Trustee(s) for the support, well-being and education of the beneficiary of such trust.
b. I direct that the beneficiary shall have the right of withdrawal of the principal and
any accumulated income of such trust as he or she attains the age of twenty-one (21)years.
C, . Prior to the distribution of the principal, my said Trustee(s) shall have the sole
discretion to invade the principal of said trust for the support,maintenance and education of the
beneficiary thereof, regardless of age.
d. To the extent that the same is permitted by law, none of the beneficiaries
hereunder shall have any power to dispose of or to charge by way of anticipation any interest
[Initials]
Page 2 of 5 Pages
given to such beneficiary;and all sums payable to such beneficiaries hereunder shall be free and
clear of the debts,contracts, alienations and anticipations of the beneficiaries, and all liabilities
for levies and attachments and proceedings of whatsoever kind, at law or in equity.
7.
I nominate,constitute and appoint my son,JAMES H. SMITH,as Executor of my estate.
In the event he shall be unable or unwilling to serve in such capacity, then I appoint my sons,
CHARLES J. SMITH and JASON M. SMITH,to act in such capacity.
8.
I nominate, constitute and appoint my sons, JAMES H. SMITH, CHARLES J. SMITH
and JASON M. SMITH, or the survivor(s) of them, as Trustee(s) under the terms of this Last
Will and Testament.
9.
I direct that neither my Executor(s) nor my Trustee(s) shall be required to file a bond to
secure the faithful performance of their duties in any jurisdiction.
10.
I authorize and empower my Executor(s) and Trustee(s), in their sole and absolute
discretion,to purchase or otherwise acquire and retain any investments of which I die seized or
any real or personal property of any nature; to sell,lease,pledge,mortgage,transfer,exchange,
dispose of or grant options in regard to any or all property of any kind forming a part of my
estate for such terms and such prices as they may deem advisable; to borrow money for any
purposes connected with the protection and preservation of my estate;to mortgage or pledge any
real or personal property forming a part of my estate or to join in or secure the partition of same;
to compromise any claims or demands of my estate against others or of others against my estate;
to make distribution in kind and to cause any share to be composed of cash, property or
undivided fractional shares in property different in kind from any other share;to employ agents,
attorneys and proxies and to delegate to them such power as my Executor(s) and Trustee(s)
consider desirable and to pay reasonable compensation for such services as may be rendered by
[Initials]
Page 3 of 5 Pages
such agents, attorneys and proxies; and to execute and deliver such instruments as may be
necessary to carry out any of these powers. In addition, I direct that my Executor(s) shall have
the power to conduct an inventory of any safe deposit box necessary to the administration of my
estate.
IN WITNESS WHEREOF I have hereunto set my hand and seal this IY�' day of
_(SEAL)
Susan D. mith
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix,
as and for her Last Will and Testament, in the presence of us, who at her request,have hereunto
subscribed our names as witnesses thereto,in the presence ofthe said Testatrix and of each other.
Page'4 of 5 Pages
COMMONWEALTH OF PENNSYLVANIA }
SS.
COUNTY OF CUMBERLAND }
We,Susan D.Smith,J,�;o i/ . (JGVrdT-' and �� rc �o�rlcn
the Testatrix and the witnesses, respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed
willingly,and that the Testatrix executed it as her free and voluntary act for the purposes therein
expressed,and that each of the witnesses,in the presence and hearing of the Testatrix,signed the
Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen
years of age or older, of sound mind and under no constraint or undue influence.
Susan- — D. Ski-h, Testatrix
Witness
Wi ess
Subscribed,sworn to and acknowledged before me by Susan D. Smith,the Testatrix,and
subscribed and sworn to before me by �y ua `7� ZT- and
hl?ru . y. Cc; n pZor the witnesses, this 1,e'`'1` day
Notary Public
OMmONWEALTN OF PENNSYLVANIA
NOTARIAL SEAL
Vicrona L.Otto,Nota[yPubiic
Carlisle Borough,Cumberland County
;;ty commtssien expiry ft mb"20,2010
Page 5 of 5 Pages
-'H
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2M SMITH ROAD
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31-11-030o-(149
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Sete Address: 291 SMITH ROAD
Deedbook: 0031Q-00755
k � Owner: SMITH,SUSAN D
4
g : Land Use Code: lot
ProPerty Type: R
It Acreage: 0.04
Square Feet: 2328
Taxable Status:T
Clean&Green Status;
Land Assessed Value$!40800
Building Assessed Value$: 128400
Total Assessed Value$: 177200
Sale Price$;56600
14� 5S 11 Sale Date: lhu Dec 191985
7:00:00 PM
•
of
7
Mnryr W.IIu nJl�n shw IMO.IN[,tMr
TWO
eel
j MADE THE day ply "� in the year
of our Lord one thousand nine hundred end eightr five (1985)
BETWEEN TUM L. CALAM and 70jW C. =A>rFp.4, his wife, of Penn Township,
Qanberlard County, Pennsylvania,
L_<
Granter g
and J. J&P M 9M and SMM D. SO=, his wife, of Pram Umnahip, Cumberland
Canty, Pennsylvania,
Grantee 8°
WITNESSETN,that in eanstdemNan of
P tY'six kNkkYT1 Deltas,
paid,the 0110
to hand paid;the rzooipt whereof it hireby aiknorotedped, tAt surd grantors do hereby proof
t` and convey to the raid grantee e• .their heirs and assigns,
7 ,
•' /'ALL THAT =MUN tract of land situate in T=uudp, OxvberIrud County,
Pemsylvazia, some particularly bounded and described according to a final
plan for J. Jeffrey Smith dated August 2, 1977, and seconded in Cnmterland
County Plan Book 32, Page 36, as followst
EMMOd3NG at a railroad spike in the center line of Township'Road T-346 at tie
2brthhest Corner of land row or formerly of.Gerald R. 9nith; themce3 by the center
line of said'swnbhip Road T-346 North 13 degrees 7 minutes 0 seconds West 123.70
feet to a railroad spike at the southwest comer of rot No. 4 on the aforementioned
Plan of Iotst thew by dot No. 4 and throigh an iron pin 25 feet from the center
litre of titranshdP Reed T-346, Nxth.76 degrees 53 minutes 0 seconds Past 255 fear to
an iron pin in lire of land now or formerly of J. Jeffrey 9nitht them by lard now
or formerly of J. Jeffrey Smith South 14 degrees 51 minutes 32 seconds East 241.78
feet to an iron pin in line of land row or formerly of Rosario& Rositon thence by
said lard now or formerly of Rosario A. Rosito South 66.degrees 49 mdrutes 38 seaurda
4kst lOS,70 feet to an existing iron pin on the lire dividing said lands of Rosario A.'
Rosito from land row or formerly of Gerald R. Snitht thence by aid land roe or for-
merly of Gerald R. Smith North 13 degrees 55 minutes 12 seamdss bleat 136.44 feet to a
pointt thence by land of the sane and through an iron pin set 25 feet from the center
ifnecE Townslilp Road T-346, South 76 degrees 53 minutes Pest 1$6.36 feat to a rail-
road spike, the place of I=IMMr. and being inproved with a bi-level brick and vynyl
ravelling house.
,. BEOG'LOt No. 5 on the above mentinred Plan of lots and amtaining 44,933 s4uare feet.
UMEt AM SUBJECT, hovevrs, to the restriction and condition.that no trailers or
mobilehm+s shall be placed.or erected upon the promises conveyed nor slab any
autambile junk yard or graveyard be maintained m the within premises. i
'
BEING the same tract of Saul wdrtrh J. Jaffrey Smith and Susan D. Smith, his wife,
i by deed dathd February 24; 1978 and recorded in the Office the.Recorder of Deeds
in and for Oxnberland Comity, Pennsylvania in Shed Book"q°,.Val= 27, Page 853, �>
r granted and convsyed to Terry L. Calvran and Kathleen C. CaLmran, his wife, the
i
Grantors herein. ;
t
edod�U FACE 755
n
Ste ' SL�E� ct f+ f
One 1
AND the said grantor s hereby menant and agree that they
will warrewt generally the Property hereby conveyed.'
tt
I
...�. P -.....:.....
AL� COMMONWEALTH OF PENNSYLVANIA= Cumb. Co, Pe.
Sihoel het. Cumb. Ce., h."a DEPARTMENT OF REVENUE
o eEAUV = — s a.l at«.TrsstM T.
jF ad M«s Tnnd°Td mANSFIR L r
b«.! •an 9s. ANL.Z S�..b tAx uete•u .......
trr►G a"C.L Ask
C IL Ce.otw CA AOL
IN WITNESS WHEREOF, said grantors huge hereunto set their hands and seal.
the day and year first above written.
Dt911tb,�tehb Any HtUbttee= "" y� •--' _ ..: aa:4
' in the�Barrnti of
L.
,Lz" ,�.f. ..-•---' . .c ? l as _.�.._��aJtn ►, _..
• . . . '
tatttea
_........ . R C. Clays*.._...._...._. _ .............._............._..................
i'C .
iM fa
n
o
mm
Kos
i y rn
rn
1
S
State of BFSNS=VANTA 1 I
County of C R
On this,the 20 'Notary of , ,before me,
a otary Ptil)lio, Is 85 b
f .
the zmdenigned officer, personally appeared
7EM L. CATJStM aid 8A'1 jUM C. CALtN1M, hie wife,
known to me(or satisfactorily proPen) to be the Persons whose
within nameg are subeeri8ed3a.thVe,,
cont �within instrument,and aeknowledged,that t he y executed the same for the purpb ai7.�rAty'.,i A
contained. executed y. ....... .��
IN WITNESS WHEREOF, I hereunto set my hand and official seal
CARL b• FsiapLaN..8. .. •J � ''n J.. rtn.
CARLIBLn. CC/AfllKn, ItlKA1{Z.lUayf......._...R..,]t:,w.Y//D•�n� ri
•r I!nMM,aimN IA.YD COUC(rY, PA
narmnn MnnCp e, Iqg �/ef 11�.�'.
tloo(�31 PACE 756
sxae•
s6hel->&lF 4, t,A17
i
State of iiStSt
County of
Jrs
On this,the day of ,I$ ,before me,
the undersigned office,, personally appeared
.kmxon to me(or Satisfactorily proven) to be the Pere" Y whom now subscribed to the
within instrument,and acknowledged that As executed the same for the purposes therein
contained.
IN ii'ITNESS WHEREOF,I hereanto set my hand and offlod Sant,
._........................................................................
_.._.:._ m aSae
.................................................. ......_.......................... .
Title of Dow,
i
i do hereby terA/yy that thx,,previse residence and eamptete post office address
of the within wined prnnlee is sE'p, a;,
.¢'u')1J(
-, ? ..
Attorney far L ^,.,........_..
Nb
'r: P - C�i,a Q d
d` � '� tYe
COMMONW LTX OF PENNSXGVANIA
as.
Carroty nJ ... . ��.........._.....
....
.
RECORDED a this , ,443rtl, day
of. !.«.t.c:_......
A. D, is Q.7, in the Recorder's office of the acid Candy,in Deed Book Q
t 1� .. / .iStri�...,.�/........Pays...f•i��r—_
,,.('i f✓„4 en under my hand on,t the seat of the said office,the late abuse written.
3= - BOX U WE 757 e
L-: s���ti � �4t L /4%L:7- i
•
7.
31-11-0300-072F
}7 1 5 SW7H RDA,0.1'4 Site Address: 1623 WALNUT BOTTOM
ROAD
Deedbook:003 IX-00408
ITH fOA0
Ovinet:SMITH,SUSAN D
4 Land Use Code: 112 r.
-
pfoperty Type:AT IG46 WALNUT 9D
P ACPagQ: .2 0.84
Squate Feet: 1674
Taxable Status: r
Clean&Green Status!A
Land AsseSS0 Value$: 19500
v Building Assessed Valise J: 114700
4h
Total Assessed Valise 134200 ra.Ren my
Sale Pace$:23000
-Ilk
Sale Date:Too Ass 10 1976
• •
xw,nos—w.,mw a.a.8rwrs tmw .tn x awe e!ner.atwti. t .
rr wale in..,,naUww r.. COMMONWEALTH OF PENNSYLVANIA = t
DEPARTM£NT OF REVENUE = !
�rrp� »�,`,'!`5 !f
`O iazns{fa 1'ee `may%
. .. ..�M 4
l
f
MADE THE .".;A 04 day of rn A� M the year
of our tord an*thousand nine hundred eighty-six (1986)
SEMEN IVAN S. MWRTIN and ESIM H. hWRTIN, Husband and Wife,
of Penn Township, Cumberland County, Pennsylvania, Grant"
and J. JEFFREY WIH and SUSAN D. SMITH, Husband and Wife,
of Pert Township, Cumberland County, Pennsylvania,
Grantees ,
WITNESSEIH,that to condderation of One and 00/100 ...................................
..................................^----($1.00).....I.......................DaOan,
In hand pold,the rwalpt whereof Is herby acknowledged,the sold grantors do hereby,grant and
carwey to the said grantees , their heirs and assigns, as tenants by the entirety,
ALL THAT CERTAIN unimproved tract of land situate in Penn Township, Cumberland
County, Pennsylvania, more particularly bounded amid described pursuant to a Lot
Addition Plan for J. Jeffrey Smith dated December 19, 1985 and recorded in Cum.
berland t'.omnty Plan Rook 50 , page I , as follows:
BEGINNING at an iron pin at common corner of the land of the Grantors herein
and land of the Grantees herein, which iron pin is also in line of land now or
formerly of Carl E. Newcomer; thence by other land of the Grantees herein,
South 75 degrees 08 minutes 28 seconds West 1373.34 feet to an iron pin in
line of land now or formerly of C. Waidley Smith, Jr.; thence by said land now
or formerly of C. Waidley Smith, Jr., North 14 degrees 51 minutes 32 seconds
West 138.60 feet to an iron pan forming the concmn corner of land now or for-
merly of C. Wsidley Smith, Jr.,,land now or formerly of Gregory A. Seibcl, and
lani of the Grantors herein; thence by said land of the Grantors herein, North
80 degrees 54 minutes 14 seconds East 1380.32 feet to an iron pin, the point
and place of BEGINNING.
BEING designated Parcel "A," as shown on the above-described Subdivision Plan,
and containing 2.185 acres.
BEING a portion of Tract No. 2 of the same promises which J. Jeffrey Smith and
Susan D. Smith, husband and wife, by their Deed dated January 10, 1986 and re-
corded in the Office of the Recorder of Deeds in and for Cumberland County in
Deed Book " R ," Volume 31 , page 608 granted and conveyed unto Ivan S.
Martin and N-ther H. Msrhn--hhsb and x—wife, Gr.antors herein,
e4 ,+ r
a,nu,co.. Pat
awl lo T....fo.Tw X13 owl l,I,t,Tr.rlw tw
OOO
�.Y.,`0.m:t.rau.a,fA /Yew••..•. ':ink Cw Md,Gh AeR /'�
AND the sold grentarsiweby cow.ont and tor" that they and each of them will warrant
generally the property hereby conveyed.
Booy"JOA vast 408
7tpvl 97r
I
IN WITNESS WHEREOF,said 4raatag have hereunto Per theiT handS and seat
the day and year Piro above writ4o.
lirm.b•Frsl<Y see Filtrate ♦�/(Y �}'_
ear.
in Ih,vs.d Ivan S. Martin
CG! fcd YGd
WVW
.xC,J
_.�.�__ _ .......: tau.
Store of Perinsylvanis )1
an.
County of Cwberland )1
On this,the .72 A4 day of Y , 10 86 ,before me,
the undmtaned aliker, pmomally appeared IVMN S. MARTTN Ard V..SRTM H. MARTIN,
known so me Ear saddamnrily proven) to be the persons whose name; are subscribed to, t i 'r"`i•'s
to lmtmment,and xknowledged shot they aXwwod$ome for the purposes
IN WRNESS WHEREOF, i hereunto ui my hand jafn{1 oJfrictai"al.
VEmA M.SEA5F,,bsr d Pubk
CA.,
`y cQmm;ra.Cu"i'm Aril f Pr. �(Q#.NT}rpl]b�kS. .n V:•.. t �',;
MY CYmmlasbrt GPires Apei113.`14fC�'—^
Mile of
j do hereby certify that the preci+e msldeace and Complete post oOka address of
the within named ranree is Par • 17•D.w'T dFk7l"
i62 SicX�A�i6✓r ,
May 22, 10 86 , o
Attorney for._.S�alStk1Rs
O y.+
A H
x �a
N <o�
N y S
m
COAMONWEATI OF PENNSYLVANIA
Ier µ
T7oYnry of Pep
{h„Y s.:_.. h �e.
yam.
RECORD on thh.,, t.=.t_.._,_,day,fp'-
A. D, MIA In the Recarrder'r's,poMce of the U'pld� ,uofoa,eead.RgaEcx
V.I. Pa” — —• �V• tl,� :sus a+.`�4
Given Yoder my hood and the saol of the Wd oAk:,elS�,pfe;aMen. 5
Warder.
i
908K�U FA4F 409 <
f
r
. .SALTY TR EECORO�s u
NIY
R ANSFER TAX Names, —if
CDEANONwEAETh of PENNSYLVANIA AFFIDAVIT OF VALUE °S°"° • 8
DEPAETMENT Of REYINUE
8 10g T office box 8010 N PoN Kor
4ARflult!e,PA 1710 Sae Revdru hr Instructions �° 9
Cam I ,xh union end lib In& 11.1•wish M<ardoe.1 Dead,wMn(1)the lull am ldmosse.h emt vet Ionh M thm d»d,12)-1.the dead b
whhevE aondde,mmn m by glh a )a taA,xempdan k dofood.An affid.4 of yelp•b nme E•gpb•d whoa tho amader it tramp"mot ro child,
II mean"a'.
h n dads ua h pd tic the.1'
��a ty o ^—�-
T):d°A P ♦t _.,..tI,1 °t1'lr'4"i(:h/Il •IEi:13Yf1 ) I. 11-lE:•. AfC .:lXL1711 1
Nan° TabpFdne Nmnbm:
Edward L. Scho2pp, Dsquire Aga C.e.( 717 ( 243-3727
S.A City ma �ip ;g
36 South Hanover Street Carlisle PA 17013_
Caam,rt9 Gewd(d
J. Jeffro Smith and Susan D. Smith
ANA and eras nn
R. D. 2 Hot 162-A R. D. 1, Rox 71
ear Me. ap cae. car save np C.J.
Shippensburg PA 17257 Neveville PA 17241
SrrM Adtlr.a
co, Txw.Aop Woes Tax fee.1 Himhol
Perm Cmnberland Not Separately Assessed
I.Adyd C.A Conddamna. 2,Cost,Ca.A..m ).Taro.Cmrwamtron
1.00 ♦ 0
I.CaanM A.1 V... 5, tr M 0.S1nN Y her T.saw
Not s ratel assessed $2 00(M $20.00
f , u.: • r a
j )a.Amami a1 Eumytwn Cklmd its,hmMOas of mnrm Canny
Z.ChM APC'aP•f°P°a.s eetaw far EramP,ian Claimed
❑ Wt8 ae mesdames ox.skon limas.0 ISm 61 PA Cede 91.,121
❑ Taaal,r 1°le4stdol Development Agmde,or tram Idp,odat Demlof a e d Afmasho to ldpohtal Corporallont.(Sam 61 PA Cod,91,49)
0 Transfer ro Con m onay.(Sao Ad No.246 of 1982)
' Q Twmfm bnwem,dodpal and ogee.(Anoah aopy of ogeneyldrow list"onmmrn).Tax Palo Fria dead S
Tax Paid 1Nt M,d$ .ISw Ot PA Code 41,SS)
❑ T,aulm,1r Cammmwealth,the Unlld Stales,and InnmmurollNm by gIR,undemimllad a,In It"of sonde moth"er d,dimgan,
(S»61 PAW.91,53)
❑ Trender ham mongngar b mattgagm in IIU of fmalmpn INher lhon,hvW ants}Atoagege gook Number _
Page Npmb,r..__ .Isas Ad Ne.NO al 7982)
ISm An No.14 of 196 11
❑ Smxeo,y C-gox eae ReargoM°a lm,Margo,m talmlaaoa.
❑ other(plod»mplmn mmptlan daimod,If the,than Aaad shave.)
Undm po.ohln pf low,l deb»tho116a..rxominad this Af ldayih l.d.ding aarmmpony0p staf•m.nt5,and N the best el My kmowlool"
and belief,It h uw,",read and aamplite,I d.dam that the Pbox m/l memo hp.been»Feud at sea.moss,,aloe.
Slatmlp»of Cue»apomdmY w" f`--'� V.I.
��'---EdiTdrurSCh�Di'Pp (SEER VERSE)
600E//YU FAU 410
/
�� SC.�'�vL �'� �1 1.1✓i
�G t-7 E)a vt L +sl c�Yr—i z7 t �7rnT
8EV-1197(S-13)
Iffpennsylvania SCHEDULE AU
DEPARTMENT OF REVENUE
AGRICULTURAL USE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION EXEMPTIONS
PO BOX 28o6oi
HARRISBURG PA 17128-o6o1
ESTATE OF: Susan D. Smith FILE NUMBER. 21-14-0118
Use this schedule to report real estate for which you claim an exemption from inheritance tax under the "Farmland - Other"
Exemption (72 F.S. § 9111(s.1)) or the "Business of Agriculture" Exemption (72 P.S. § 9111(s)). Check the box below next
to the exemption you are claiming (select only one):
❑ Business of Agriculture Exemption Farmland - Other Exemption
Complete Parts 1 and 2 of this form. Agricultural Conservation Easement; Agricultural
Reserve; Agricultural Commodity; Agricultural Use
Property; or Forest Reserve (Definitions on back of
form). Complete Part 1 and check the applicable
category on the back of this form.
Attach a written statement explaining in detail how the real estate qualifies for the claimed exemption. In addition, if you
are claiming an exemption for any structure affixed to the real estate, identify the structure and explain in detail how each
structure qualifies for the claimed exemption. Structures affixed to the real estate that do not qualify for an exemption must
be valued and reported on Schedule A to the Inheritance Tax Return. Please also attach all supporting documents with the
written statement, including the county assessment card. Failure to provide this information may result in a denial of the
claimed exemption or a delay in processing your return.
PART 1: PROPERTY INFORMATION "
Property Parcel Identification Number: 31-11-0300-022F
Percentage of Parcel Exempted: 100%
Date of Death value under 72 P.S. § 9121: $130,174,00
Physical Location: 1623 Walnut Bottom Road Newville Cumberland
STREET ADDRESS(DO NOT REPORT P.O.BOX) CITY COUNTY
PART 2 _ . .. ., .
„ : OWNER(S)'_S INFORMATION
Provide the name and mailing address of all transferees of the real estate listed above (attach additional sheets if necessary):
OWNER NAME RELATIONSHIP TO DECEDENT OWNER NAME RELATIONSHIP TO DECEDENT
MAILING ADDRESS MAILING ADDRESS
CITY STATE ZIP CITY STATE ZIP
OWNER NAME RELATIONSHIP TO DECEDENT OWNER NAME RELATIONSHIP TO DECEDENT
MAILING ADDRESS MAILING ADDRESS
CITY STATE ZIP CITY STATE ZIP
c5 SGi?C3�vt L r A 7 �
v SChPVC1L A� INY� 7tW sTrn /
Farmland - Other Exemption Categories and Definitions:
P 9
if claiming the"Farmland - Other"exemption, indicate the category below the real estate identified on this form
qualifies:
Agricultural Commodity - Any and all plant and animal products, including Christmas trees
produced in Pennsylvania for commercial purposes.
❑ Agricultural Conservation Easement - An interest in land, less than fee simple, which interest
represents the right to prevent the development or improvement of a parcel for any purpose
other than agricultural production. The easement may be granted by the owner of the fee
simple to any third party or to the Commonwealth, to a county governing body, or to a unit
of local government. It shall be granted in perpetuity as the equivalent of covenants running
with the land. The exercise or failure to exercise any right granted by the easement shall not be
deemed to be management or control of activities at the site for purposes of enforcement of
the act of October 18, 1988 (P.L 756, No. 108), known as the "Hazardous Sites Cleanup Act"
❑ Agricultural Reserve - Noncommercial open space lands used for outdoor recreation or the
enjoyment of scenic or natural beauty and open to the public for such use, without charge or
fee, on a nondiscriminatory basis.
❑ Agricultural Use Property - Land used for the purpose of producing an agricultural commodity
or devoted to and meeting the requirements and qualifications for payments or other
compensation pursuant to a soil conservation program under an agreement with an agency of
the federal government.
❑ Forest Reserve - Land of 10 acres or more, that is stocked by forest trees of any size and
capable of producing timber or other wood products.
Business of Agriculture Exemption - Annual Certification
To maintain the "Business of Agriculture" exemption, each member of the same family who has inherited real
estate for which the business of agriculture exemption was claimed is required to certify to the department that
the real estate still qualifies for the "Business of Agriculture Exemption" for a period of seven years beyond the
decedent's date of death. If during the seven-year post-death period the real estate ceases to be used in the
business of agriculture at any point or does not generate a minimum of $2,000 of gross income in any year, the
owner(s) must notify the department within 30 days of such occurrence and will be liable for inheritance tax
in the amount that would have been paid on the fair market value of the real estate as of the date of the
decedent's death, plus interest. The department will supply the owners with the annual certification farm.
F� 5cn(�raLe5 t}-, 1-A41EF ,�P-
Courthouse Online - General Info Page 1 of 1
General Information Cumberland County
Parcel ID: 31-11-0300-022F Owner: SMITH, SUSAN D
Owner Name&Address Property Identification
Deeded Owner SMITH, SUSAN D Control No 31000399
Unit/Lot No
Mailing Address 291 SMITH ROAD Deeded Acres 20.84
Old Map Number
City, State, Zip SHIPPENSBURG , PA 17257 Sales
Property Location Bate of Sale 08/1111976
Municipality 31 - PENN TOWNSHIP Selling Price $23,000
School District 1 - BIG SPRING SD Deed Book-Page 0031X-00408
Neighborhood 3100- PENN TOWNSHIP
RESIDUAL Multi-Parcel
Situs Address 1623 WALNUT BOTTOM ROAD Current Market Assessed Value
Market Land $206,800
Description Market Building $114,700
PARCEL A& PARCEL 1 PB 50 Total Market $321,500
PG Assessed
Property Description Current Clean & Green Assessed
Value
Property Type AT:Agricultural With Mobile Hams C&G Land $21,400
Land Use Type 112: Agricultural With Buildings C&G Building $114,700
Tieback Parcel C&G Assessed $136,100
Tieback ID C&G Approved Approved
Homestead t Farmstead
HS Approved N
FS Approved N
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Cumberland County, PA
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ROAD
Land Use Code, 113
Property Type:V
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t �tal:usz "t x#
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Dulding Assessed Value
Total A5sessed Value$:132(
sale Price$:30000
WDato!Mant)�29 IM
Copyright 2011 Esri. All rights reserved. Tue Jan 21 2014 03:20:31 PM.
31-11-0300-032A
Site Address: WALNUT BOTTOM ROAD
Deed book: 0032K-00455
Owner: SMITH, SUSAN D
Land Use Code: 113
Property Type: V
Acreage: 10
Square Feet:
Taxable Status: T
Clean & Green Status: A
Land Assessed Value $: 8200
Building Assessed Value $:
Total Assessed Value,-82OiS
Sale Price $: 30000 —'
Sale Date: Mon Dec 29 1986 07:00:00 PM
Year Built:
Municipality: PENN TOWNSHIP
Height in Stories:
Type of Dwelling:
Primary Exterior:
Basement Percentage:
Air Conditioning:
Total Rooms:
Bedrooms:
Full Bath:
Half Bath:
E �tP7f �u. 1� 4U w�i7tlrT by rfv
wler—Wrelmy o„�Mr1 ramw reel-WUeY el,,,t
' cop WII,IA4.INYM%. \
E'CF iY.E
"FOS
MADE THE e--day of 06C hide 46 DEC 30,uR'Yepe (J
of our Lord one thousand ram hundred eighty-six (1986)
BETW&EN ROBERT J. SHITH, of R-D.t2, Box 161, Shippensburg, Cumberland
County, Pennsylvania, 17257,
Grantor
and J. JEFFREY SMITH and SUSAN D. SMITH, Husband and Wife,
of Penn Township, Cumberland County, Pennsylvania,
Grantees
WITNESSETE, that in oonsideratum of Thirty Thousand and no/100 -----------------
,- ....................-_._____.,.--------(,$30,000.00) --•-__..... ---------- Dotlare,
` in hand paid,the roeeipt whereof is hereby acknowledged, the said grantor does hereby grant
t and snap to the said granter s,their heirs and assigns, as tenants by the entirety,
�. ALL THAT CERTAIN tract of land situate.in Penn Township, Cumberland County,
Pennsylvania, bounded and described in accordance with a Final Subdivision Plan
for Robert J. Smith, by Wilbur H. Clifton, Registered Surveyor, dated November
11, 1986, and recorded in Cumberland County Plan Book 51, page 126, as Follows:
BEGINNING at a spike in the centerline of PA Route 174 (''Walnut Bottom Road), at
' the northwest corner of Lot No. 2 on the aforementioned Plan of Lots; thence along
Cot No. 2 and through a monument 25.12 feet from said Place of Beginning, South
19 degrees 37 minutes 21 seconds East 300.00 feet to an iron pin; thence by the
same, North 64 degrees 44 minutes East 175.00 feet to an iron pin on line of lands
race or formerly of Watson; thence by said lands now or formerly of Watson, South
19 degrees 37 minutes 21 seconds East 1054.77 feet to a post on line of lands new
or formerly of Lloyd; thence by said lands now or formerly of Lloyd, South 76
degrees 47 minutes 53 seconds West 1372,32 feet to a post on line of lands now or
formerly of James Watson;t hence by said lands now or formerly of James Watson,
North OS degrees 10 minutes 49 seconds West 743.61 feet to an iron pin; thence by
lands now or formarly of Keiter and Larry Smith, North 84 degrees 48 minutes 35
i seconds East 685.46 feet to a point; thence by lands now or formerly of the said
` Larry Smith and along a private lane, North 23 degrees 52 minutes West 598.49 feet
to a point in the center of the said PA Route 174 (Walnut Bottom Road); thence by
the centerline of the said PA Route 174 (Walnut Bottom Road), North 64 degrees 44
minutes East 386.55 feet to a spike, the Place of BEGINNING.
DJNIAINING 26.5 acres, more or less, _
BEING Lot No, i on said Plan of Lots. _
BEING a portion of Tract NO. 2 of all those certain lands conveyed by Frank P.
Smith, Executor of the Last Will and Testament of John A. Smith, by Deed dated
September 13, 1974 and recorded in 0imberland County Deed Book 17,11- Volume 25,
page 525, to Robert J. Smith, Grantor herein.
AND the said Grantor further certifies that no proceedings involving divorce are
now contemplated or pending in any jurisdiction between himself and his wife.
....S ...........
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And the aid grantor hereby covenant s and come s that he i
wo warrant specially the pmperty hereby eonveged
COMMONWEALTH Of PENNSYLVANIA=
DEPARTMENT OF REVENA —_
e 'EAL:Y 7 n
IRANSiFP
e "Cea1e 0, 0 Mx Y
_
° P.6 Id^
IN WITNESS WHEREOF,said gmuto, has hereunto set his hand andseat
the day and year first ebms written: (�
btgmb,$ealrb am 39eilbettb
In the pnatntc of/C t
eu4
State Of Pennsylvania
ae.
County of Ctaberland
On this,the ��day of �reEn1�3EK ,J866.before me,
the undersigned oBleer,personally appeared pOBW J. Sj4TTj
known to me(or satisfactorily,proven) to be the person whose name is subscribed to the
within instrument,and ackuewtedged that he executed same for the purpopr
contained. :'+,
IN WITNESS WHEREOF, I hereunto set my hand and offlow seal ^.•';♦LAS, :( +^
.�1 J 4•a'I�y
eeyTHti 552oE.SatstrPsblta__.__. y;a:,�.� °j 2
Gaine.Cumberland Eo,Pe. Title o ,il � Y
tb Gmml::ms Eap!,;,APrn to te.o
State of
County of
On this,the day of ,Ip ,before me,
the undamigned oBlcen personally appeared
knaon tons(or satisfaetorgy proven)to be the perum whale rams subscribed to ate
within instrument,and acknowtadged that executed same for the puroosu therein
contained
IN WITNESS WHEREOF, I hereunto set my hand and official seat
Two of OBker. ^
I do hereby certify that the/Precise residence and complete post o5ce address
of the within named grantee is Ao e, e.7, VdX/6p'» S/y/ ti6BL.lO�
,o/�, i7as7
_ LLKlE �Ie�6
Attorney for<5 ,s
W)�32 Plc! 456
sG r-t:::-o 1A A� U) i
SGWeo wI I-m, ®I Wf&I ?7Fvq 87)1J-?P-h PI)T
REV-1197(5-13)
pennsytvania SCHEDULE AU
BUREAU AGRICULTURAL USE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION EXEMPTIONS
PO BOX 280601
HARRISBURG PA 17128-0601
ESTATE OF: Susan D. Smith FILE NUMBER: 21-14-0118
Use this schedule to report real estate for which you claim an exemption from inheritance tax under the "Farmland - Other'
Exemption (72 P.S. § 9111(s.1)) or the "Business of Agriculture" Exemption (72 P.S. § 9111(s)). Check the box below next
to the exemption you are claiming (select only one):
❑ Business of Agriculture Exemption Farmland - Other Exemption
Complete Parts 1 and 2 of this form. Agricultural Conservation Easement; Agricultural
Reserve; Agricultural Commodity; Agricultural Use
Property; or Forest Reserve (Definitions on back of
form). Complete Part 1 and check the applicable
category on the back of this form.
Attach a written statement explaining in detail how the real estate qualifies for the claimed exemption. In addition, if you
are claiming an exemption for any structure affixed to the real estate, identify the structure and explain in detail how each
structure qualifies for the claimed exemption. Structures affixed to the real estate that do not qualify for an exemption must
be valued and reported on Schedule A to the Inheritance Tax Return. Please also attach all supporting documents with the
written statement, including the county assessment card. Failure to provide this information may result in a denial of the
claimed exemption or a delay in processing your return.
PART 1: PRO PE RTY.INFORMATION
Property Parcel Identification Number: 31-11-0300-032A
Percentage of Parcel Exempted: 100%
Date of Death value under 72 P.S. § 9121: $7,954.00
Physical Location: Walnut Bottom Road Newville Cumberland
STREET ADDRESS(DO NOT REPORT P.O. BOX) CITY COUNTY
PART 2: OWNER(S)'S INFORMATION
Provide the name and mailing address of all transferees of the real estate listed above (attach additional sheets if necessary):
OWNER NAME RELATIONSHIP TO DECEDENT OWNER NAME RELATIONSHIP TO DECEDENT
MAILING ADDRESS MAILING ADDRESS
CITY STATE ZIP CITY STATE ZIP
OWNER NAME RELATIONSHIP TO DECEDENT OWNER NAME RELATIONSHIP TO DECEDENT
MAILING ADDRESS MAILING ADDRESS
CITY STATE ZIP CITY STATE ZIP
SEE r-,Gh& W l E b"y7E
schEbv t o wA2I`T7P�l s7xr t
Farmland - Other Exemption Categories and Definitions:
If claiming the "Farmland - Other" exemption, indicate the category below the real estate identified on this form
qualifies:
Agricultural Commodity - Any and all plant and animal products, including Christmas trees
produced in Pennsylvania for commercial purposes.
❑ Agricultural Conservation Easement - An interest in land, less than fee simple, which interest
represents the right to prevent the development or improvement of a parcel for any purpose
other than agricultural production, The easement may be granted by the owner of the fee
simple to any third party or to the Commonwealth, to a county governing body, or to a unit
of local government. It shall be granted in perpetuity as the equivalent of covenants running
with the land. The exercise or failure to exercise any right granted by the easement shall not be
deemed to be management or control of activities at the site for purposes of enforcement of
the act of October 18, 1988 (P.L 756, No. 108), known as the "Hazardous Sites Cleanup Act"
❑ Agricultural Reserve - Noncommercial open space lands used for outdoor recreation or the
enjoyment of scenic or natural beauty and open to the public for such use, without charge or
fee, on a nondiscriminatory basis.
❑ Agricultural Use Property - Land used for the purpose of producing an agricultural commodity
or devoted to and meeting the requirements and qualifications for payments or other
compensation pursuant to a soil conservation program under an agreement with an agency of
the federal government.
❑ Forest Reserve - Land of 10 acres or more, that is stocked by forest trees of any size and
capable of producing timber or other wood products.
Business of Agriculture Exemption - Annual Certification
To maintain the "Business of Agriculture" exemption, each member of the same family who has inherited real
estate for which the business of agriculture exemption was claimed is required to certify to the department that
the real estate still qualifies for the "Business of Agriculture Exemption" for a period of seven years beyond the
decedent's date of death. If during the seven-year post-death period the real estate ceases to be used in the
business of agriculture at any point or does not generate a minimum of $2,000 of grass income in any year, the
owner(s) must notify the department within 30 days of such occurrence and will be liable for inheritance tax
in the amount that would have been paid on the fair market value of the real estate as of the date of the
decedent's death, plus interest. The department will supply the owners with the annual certification form.
Courthouse Online - General Info Page 1 of 1
General Information Cumberland County
Parcel ID: 31-11-0300-032A Owner: SMITH, SUSAN D
Owner Name &Address Property Identification
Deeded Owner SMITH, SUSAN D Control No 31000421
Unit/Lot No L-0001
Mailing Address 291 SMITH ROAD Deeded Acres 10
Old Map Number
City, State,Zip SHIPPENSBURG , PA 17257 Sales
Property Location Date of Sale 12/30/1986
Municipality 31 - PENN TOWNSHIP Selling Price $30,000
School District 1 - BIG SPRING SD Deed Book-Page 0032K-00455
Neighborhood 3100 - PENN TOWNSHIP
g RESIDUAL Multi-Parcel Y
Situs Address WALNUT BOTTOM ROAD Current Market Assessed Value
Market Land $120,300
Description Market Building $0
LOT 1 PB 53 PG 40 Total Market $
Assessed 120,300
Property Description Current Clean & Green Assessed
Value
Property Type V: Vacant Land, > 10 Acres C&G Land $8,900
Land Use Type 113: Agricultural Vacant Land C&G Building $0
Tieback Parcel 31-11-0300-032. C&G Assessed $8,900
Tieback ID C&G Approved Approved
Homestead /Farmstead
HS Approved N
FS Approved N
courthouseon line.com...abetter way to access public records.T"Website and Services Copyright 02000 CourthouseonI ne.Com,Inc.Copyright and
ownership of courthouse data is held by each respective courthouse.All information provided on this site is believed to be reliable but is not
guaranteed and should be independently verified.I AGREE that my use of this site is governed by the Terms of Service and Privacy Policy.
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MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER
MARTSO N WILLIAM F.MARMN GEORGE B.FALLER JR.*
JOHN B.Frnmr.R III DAVID A.F177SIAIONS
DANIEL K.DEARDOxrPT CHRISTOPHER E.RICE
LAW OFFICES
THOMAS J.WID.LLMS* SETH T.MOSEBI y
IVO V Orm III KATIE J.MAxwELL
10 FAsr HIGH STREFr HUBHRT x.GILROY AARON S.HAYNES
CARUSLE,PENNSYLVANIA 17013 '
'130uw Comm®CmcTeuc Sre MW
TELEPHONE (717)243-3341 18on CIMMM WOUesS,Come UrGN Smea
FACSIMILE (717)243-1850
IM'ERNFT W ..IIIR OIIIRW. om
PA Inheritance Tax Return attachment
Schedule AU - Written Statement
RE: Susan D. Smith, deceased
File No. 21-14-0118
Our File No. 10248.3
To whom it may concern:
As noted on Schedule A, Items 2 and 3, of the attached PA Inheritance Tax Return, we are
requesting an Agricultural Use exemption for Parcel Nos. 31-11-0300-022F and 31-11-0300-032A.
Both parcels were devised to the decedent's son, James H. Smith, and continue to be used for
producing corn and soy beans.
Please know that all structures located on these parcels are used for storage and maintenance
of farm machinery, equipment and tools.
Pursuant to the Schedule AU instructions,attached are the County Assessment Cards for each
parcel for which exemption is requested.
SEE SCHEDULE A, ITEMS 2 & 3
dsb
FIFILES\Clients\10248 Smiih\10248.3.Estnte\10248.3.Sch.AU.w6ttm.stntement.wpd
INFORMATION • ADVICE ' AD VOCA C SM
ABCNB
February 18, 2014
Marston Law Offices
Attn: Dena S Brumbaugh
10 E High St
Carlisle PA 17013
RE: Estate of Susan D Smith
Dear Ms. Brumbaugh
The following information is being provided as per your request:
Acct. Type Account No. Balance at Accrued Ownership Date
D.O.D. Interestto Opened/Joint
D.O.D. -cc-E
Relationship 157767 $31,114.02 $0.00 Jt w/James H Smith or 1/19/13 ScNErntLF �'
Checking Jason M Smith L'nE
Account
Consumer 8771847 $56,301.34 $80.09 Jt w/James H Smith and 7/07/08 SEE
Loan Cindy L Smith and Jerry S'
Stouffer Lin6
Inquiries concerning ACNB Corporation stock information should be direct d to the Registrar and Transfer
Company at 1-800-368-5948. If you need any additional information, pleas contact me at(717)339-5122.
V
N VEr : ACJJ 3 CDr1 F iz-M ob
Sincerely,
2, 38yl smi4l wRS 44e
�� �/�L•`'�— C I VI D y i A� b �t2!'N UJEYLG
Barbara J W er CO _ S i 6�1 Vre-S
ACNB Bank
Deposit Services Representative 11
acnb.com•acnbbusiness.com• P.O.Box 3129,Gettysburg,PA 17325 •Phone 717.334.3161 •Toll Free 1.888.334.ACNB(2262)
Equipment Appraisal
Oliver 1655 tractor $8500
Baumalite Stump Grinder $6500
Knight 8014 manure spreader $7000
New Holland L160 skidsteer $16500
IH drag disc $400
Old cultipacker (non-transport) $200
Oliver 1855 tractor $9500
Case 2090 tractor $12500
Amco F17B disc $4500
Brillion P10 packer $1600
Durham packer $950
Oliver Super 77 tractor $5500
John Deere 8200 drill $3500
JD 3pt cultivators(5 row) $250
Befco fertilizer spreader $450
Oliver 8shank chisel $650
Welsh sprayer $250
Bush Hog razorback 60" $500
Done by: Jason Kelley Hoober Inc.
Sales Consultant _ ---
Phone k 717-226-0095
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OuaetioneT Call 600.327-6064
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Sue D'Angeilo
Nationwide Life Insurance Company
3 Smithdale Rd,
Shcpensburg PA 17257.9525
Here's the contract Dear sue D'Angeno,
value information
You requested This letter confirms the value for contract 071160114 was 61
January 15, 2014. S ,820.84 as of
Annuity details
Owner.
Annuitant. Susan D. Smith
Susan D,Smith
Contract number. 071160114
Additional Information
We've provided the beneficiary derail below
Be a iciv Norma Allocation
Charles Smith Equally
James Smith Equally
Jason Smith Equally
For help when you need It
If you have any questions or need additional information, contact our service
center at 800-321.8064. Our speoiallsts are available Monday through Friday,
8 a.m, to 8 p.m.. Eastern time.For TDD service,call 800-238-3035.
Sincerely,
Nationwide Financial Service Center
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