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HomeMy WebLinkAbout01-0987 PETITION FOR GRANT OF LElTERS OF ADMINISTRATION Estate 01 Kenneth J. Penner also known as ~\.:..D\ - C)q!> 1 Deceased. No. To: Resister of Wills for the County of Cumberland in the Commonwealth of Pennsylvania Soc;al Seeur;ly No. 210-26-6691 The petition of the undersisned resp<<tfully represents that: Your ~titioncr(s). who is/arc 18 years of lSe or older. appl ies d.b.n. (d.b.n.; pcndenlc lile; duranlC a~nlia; duranle minorilalC) the above dcc:edent. for letters of administration on the estate of Dec~nt was domiciled at death in Cumberl:md County. Pennsylvania. witb ~s lastfamilyorprincipalresidenceat 61 !=;t'n'np (.hp\"h ~o~d~ N(\,t-l::! Midd1pt'()n Twp, CarU..l~le~ (liatstreet. nwnbei. Twp. or BOlO.) f.A 17013 Decedent. then 66 years of qe, died June 16 at 61 Stone Church R~ad, Carlisle, PA . W ?()()1 . Dec:edent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: 1/9th interest in hunting camp located in Spring Township, Perry County $ $ $ $ $ 10,000 Petitioner_ after a proper search h~ ascertained that decedent left no will and was survived by the followins spouse (if any) and heirs: Name Kathryn Penner Relationship wife Residence 61 Stone Church Road Newville, PA Harrisburg, PA Upper Marlboro, MD Carlisle, PA THEREFORE. petilioner(s) respectfully request(s) the srant of letters of administration 'in the appropriate form to the undersigned. i_ ).~1t~- ~ 4u~A/ .- ... ~'C:' "," oa.~ ~.5 ~d: ~... \;0 . C DO in \'\- \\- o:u OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } 55 The peutioncr(s) above-named swear(s) or affarm(s) &bat the statements in the foreaoina petition are true and correc:t to the best of the knowledle and belief of petitioner(s) and that as personal representative(s) of the above c1ecedent petitioner(s) will well and trUly administer the estate accordina to law.. /J /~~ K /::e~4'1pJ/'r~ Mar K_ rB Penner IJ1K 0 , -:: I Ii .9 rn III No 21 - 01 - 987 . Estate of Kenneth J. Penner , Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW October ~O, If. 2001. in consideration of the petition on the reverse side hereof, sausfaetory proof bavinS been presented before me, IT IS DECREED that Marv K Pmnner is/arc entitled to Letters of Administration, and in accord with such fmdina, Letters of AdminisUation arc hereby &ranted to Mary K Penner Kenneth J. .penner in the estate of ~Atr(O Ww ~,CDi4nf1!/J/ik acpcrorWilIa vYJ d MARY CLEWIS R.cnunc:iatiOD ................ S JCP $ l:; nn TOTAL _ $ 45.00 Filed ..9~J.'" ~9.,.......... A.D. If. 2001 Joseph D. Buckley, Es~uire 38444 A TfORNEY (Sup. Ct. 1.0. No.) 1237 Holly Pike Carlisle, PA ADDRESS GIn 249-2448 PHONE FEES Letters of Administration ..... $ 40.00 Short Certificates( ).......... $ Called attorney on 10-30-01 U'n<::'.Qf\<; '.','C,V 0/~f, This is to certify that the information here given is correctly copied fron: an original certificate of death dul~ filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filmg. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. ~ ~~,~~:g:,~~ Fee for this certificate, $2.00 p 7402463 JUN 1 9 2001 Date H105.;43 Rev_ 2117 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH liNT ,... SEX .Male STAlE FilE NUMBER SOC'AI,..SEClJAITY NUMBER .. dO _ 26 _ 6691 DAlE OF DEATH .Mcr11rI, Da~. '''NfJ .. June 16,2001 ENT NK NAME OF DECEDENT IF".. Middle,l._1 ,. e~~, AGE (lasI Binna~ UNDER 1 YEAR ........ Ooyo 66 =.." 0 COUNTY OF OERH .~ I. Cumberland RACE. AIMntan 1ncMn. 1MKk. Wl\Me. etc.. (- White DECEDENT'S uSUAl OC::CUPRION tGovo............<lOnO......._ l' 1 T' ..-"'11...:....."""...""1 car ~s e ~re "..He lacement upera ,f(r' DECEDENT'S MA/t,INQ AOOAESS ($I1....c~. ~.ZIpCOde) 61 Stone Church Road ,..Carlisle, Penna .1701) FRHEA.SNAl<E(F......-lasIEDgar J. Penner II. IHFOAMANT'S NAME (T)'PlWPrinf) Mary K. Penner METHOOOF04~~ ~ _0 .;;::~ "'".......0 R__S1...0 , _URE MARITAL STATUS. Married Neytt MafT~. WIdclwed. Marrfectl SURVMNG SPOUSE I" 'Mfe.1)MI maden NI'l'IIII 17b.C ... - he.,. Cumberland -' ,,0.0 :"''':''.::'01 MOTHER'S NAME (F... MQIe, M~~) II. AJ.aa Warner ~F~S~~ffrc~~&a~~arlisle,pennsYlvania170 ~ PlACE OF 0ISP0Sm0N......,.,. C"'*tfY. CterNtOty lOCRtON. Cityfbwn. St.... rIP Code ..01...-. WestmJ,nster North Middleton Twp. ,'c. Memor~al Gardens ppmberland County, Penna. _. dry/bon:l. PART n: Othersigninc.Ml:~contribuIinQlodlt.t"', buC noc ~inV in the UI'IdiIrtying cauM g;wen in PART I. ~k'-O ./~ ~Z >OrvS k.~ CJ&lnu r- OUE 10 (OR AS' CONSEOUEt04 Of} b. DUE 10 (OR AS' CONSEOUENCE Of) DUE to (OR AS A CONSEOUENCE OF): d. WERE AUtOPSY 'INDlNGS A\AJLA8lE PFUOA 10 COMPlET1ON OF CAUSE OF ClERH1 MANNER OF DEATH ........ ~ o o DATE OF INJURY (Month, Day, "-I TIME OF INJURY INJURY 1J WORK? OESCA18E HOlt INJURY OCCURREO. -- Hom'Cet. P~ Inveatlglltlon o o o PlACE OF INJURY 'All'oome, term. .,",.IKtofV. omc. M. buikIng, etC, ISpeotv) .... _ 0 NoD _0 NoD ........ Could not be determttHtd .PAOHOUNCING AND Ct:fllTIFYINQ I'HYStCIAH (A\yscIan boIt1 ;)fonoutlClI'IO 0Uth and cer1llylnc;J 10 ceuse d deathl To the ~ 0' my llnowtedgft, de.'" occurf8d .. the lame, da'e. and pIKe. .nd due 10"" c.uM(.) and m.nn.r.. ".Ied. o ... :n.. Db. CDltWtER fCheck only ~ "cunWY1NG PHYSICIAN (PhySlColl" c~c.auseddnth wI'l"'~noIher phySIC.." hnPf~ de.1h anac~ ltetn231 TO.......O.....,lInowted9!t. de""'occufNd duelO."..C.UM(.).ndmanner.....lecII.,....,................."... >t. ~lIEDJCA.l EXAMINER/CORONER On.he b..i. ofeumina'lon .nd/Of InvesUg.ticn. In my opinion. de.th occurred allhe Ume. d.te, and pl.ce,.nd due 10 the C..UN{I) and 31.~.n".,.. .teted.. . . . . . . . . . .. ...........,.....................................,.,........................,....... REGISTRAR'S SIGNATURE AND NU o ~ I r::9J \ ,01 c: - --- CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Kenneth J. Penner c _. Date of Death: June 16, 2001 Will No. Admin. No. 21-01,....Q987 To the Register: .. I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on November 8, ?OOl ~ Address Mary Kathryn Penner 61 Stone Church Road Carlisle. pA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none Dme: November 14, 200] Name Joseph D. Buckley. Esquire Address 1237 Holly Pike '......... Q \D r;'") 0\ c:::c ~ Carlisle, PA 17013 \.Q Telephone (717) 249-2448 .-- ,:J r" ::13 , 'i;:: ..' (l) :..0 .;:: $:: (1)= 00 Capacity: _ Personal Representative ;::b \~Cj ::.:' .:~;~; OCl (,)(1) Q) 0:" 0:' , ::> o :z p ~Counsel for personal representative Go~ ./ .' STATUS REPORT UNDER RULE 6.12 Name of Decedent: Kenneth J. Penner Date of Death: June 16, 2001 Will No.: 2001-00987 Admin. No.: 21-01-0987 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether ad~i~tion of the estate is complete: Yes 0 No 19' 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: c:f'u~)0 t ,U,oJ 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report Date: ~O~~ l"- N ..- ~ Joseph D. Buck] ey, F:~(f11i rf' Name t,..... c: o (I) 0: l"- N >- = ::0:: p " .....2 ....i) == :J(j 1237 Holly Pike Carlisle, PA 17013 Address (717) 2lf9-2448 Telephone No. Capacity: 0 Personal Representative IKJ Counsel for personal representative G:l STATUS REPORT UNDER RULE 6.12 Name of Decedent: Kenneth J. Penner Date of Death: June 16, 2001 Will No. 2001-00987 Admin. No. 21-01-00987 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No X Insolvent Estate d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be tached to this report. Date: /6- 7...() ~ Joseph D. Buckley, Esquire Name (Please type or print) 1237 Holly Pike, Carlisle, PA 17013 Address ( 717) 24q-?44R Tel. No. Capacity: Personal Representative X Counsel for personal representative (MAH:rmf/AM3) REV-l500 EX (6-00) 7- /7 //' ~, /- /- ~j / COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER Ll-{LL ~~-2-JLl COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ... Z W C w U W C DATE OF BIRTH (MM-DD-YEAR) 05-21-1935 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST; FIRST, AND MIDDLE INITIAL) PENNER, MARY KATHRYN THIS REJURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER w ..., :lI:::!l/) (Ja::lI:: wll-(J J:oo (Ja:..J Il-IlI Il- '" [!] 1. Original Return o 4. Limited Estate o 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (data of death after 12-12.a2j o 7. Decedent Maintained a Living Trust (AttachcopyofTrust) o 10. Spousal Poverty Credit (data of death between 12-31-91 and 1-1-95) o 3. Remainder Return (dale of death prior to 12-13.a2) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) to- Z W Q Z o ll- l/) W a: a: o (J COMPLETE MAILING ADDRESS NAME Joseph D. Buckley FIRM NAME (If Applicable) Law Office of TELEPHONE NUMBER 1237 Holly Pike Carlisle, PA 17013-4435 OFFICIAL USE ONLY (1) 14,444.45_ (2) (3) (4) (5) z o ~ :::>> ... a:: <( u w Q:: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total GrOll Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . (6) (7) (8) 14,444.45 (9) 11,645.31 (10) 3,214.41 . '" '~ (11) '1'4 ~ 859 ~7i (12) -0- (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) -0- SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ ~ :::>> D. :::!l o u ~ 15. Amount of Une 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0_ (15) -0- 16. Amount of Line 14 taxable at lineal rate x .0_ (16) -0- -0- -0- -0- 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ ~-;fff~~:~,!/:"":'~' ~ ~ -;: ,,~-,",.. .,"'. ~~""'?''I"~'.'''_':"~~(r ":;'';,!" ... \,~ . ~ . t# \ : ~ j I ~ ~~;J;.",'r;;~"" ~ REV.1502 EX+ (12.85) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX ReTURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER KENNETH J. PENNER 21-Ul':""Oo.987 (Prop4trty lointly-owned with Right of Survlvorahlp mu.t be dl.clo.ed on Schedule F) All reale.tate should be reported at fair marbt value which I. defined a. the price at which prop4trty would be exchanged between a willing buyer and a willing .eller, neither beln, comp4tUed to buy or .ell, both having reasonable knowledge of the relevant fact..' . ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 1/9 Interest in h~nting camp Polecat Road, Spring Townsbip, ;perry- County, "f.'A (See Attacbed Appraisal} ~4,444.45 TOTAL (Also enter on line " Recapitulation) S14,44ll.45 REV-1511 EX+ (7.88) . ~i~ SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF KENNETH J. PENNER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ITEM NUMBER A. DESCRIPTION 1. Funeral Expenses: Ewing Brothers Funeral Home Hestminster Cemetary (grave and headstone) B. I Administrative Costs: 4. C. 1. 2. 3. 4. 5. 6. 7. 8. 1. Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid 2. Attorney Fees 3. Family Exemption Claimant Mary K. Penner Address of Claimant at decedent's death Street Address 61 S tone Church Road Relationship wife Please Print or Type ! FILE NUMBER I 21-01-0987 AMOUNT 5,607.00 1,108.00 1,200.00 3,500.00 City Carlisle State P A Zip Code 17013 Probate Fees Miscellaneous Expenses: The Sentinel - Legal Ad Cumberland County Law Journal 55.00 100.31 75.00 TOTAL (Also enter on line 9, Recapitulation) $11,645.31 (If more space is needed, insert additional sheets of same size.) - SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS Use Sc:hedul81. Palt2. OH&.ytGr~ method oIaax ~ CClWWQtMfALTH (1F PEHHSYLVAHIo\ INtEM'AHCE TAX RETURN NONRESIDENT DECEDENT CST ATE 01 FILf NUMBER KENNETH J. PENNER 21-01-0987 Pal11/Ml indudIlIIIlf1QagO iabililiea.liIflI and Iallea againsa the Penn$ylvania I8aIty !hat were due and owing as of the date d dllcedent's deaUI. CoaIpWa Part 2 OHL Y..... .... proporticN1ale IIIdIocI 01 III cocnpu&alion II eJec:ted. PART 1. Obliaallona aaainst Pennavtvania ruJty ITEM tumeR DESCRIPTION AWOUHT 1. , . .' TOTAL PART 1 $ -0- PART 2. All other d_ of the decedent ITEW NUWSCR DESCRIPTION AWOUHT 1. Carlisle Regional Medical Center 184.65 2. Carlis~e Regional Medical Center 3,029.76 , TOTAL PART 2 S 3,214.41 . . TOTAL (Abo enlir on line 10. Recapitldilion) $ 3,214.l,l (If more space is neoded. insea additional sheets 01 the same size) . . . ,/ . " " APPRAISAL REPORT ONE-STORY HUNTING CAMP POLECAT ROAD SPRING TOWNSHIP PERRY COUNTY, PENNSYLVANIA , Diversified Appraisal Services Real Estate Appraisers and Consultants I>:;;'';'"'';''' . l"i:;~~0~~:~~;"':' .\ J' ~'t.~~:(/1 ~ 1: <)' . I\.~' l.\t)~' .;; :?!t~ ).., . '~,{ ~_.) t'~ / '.1;. J"'~: . '))';;':.,. ',~~{V',' , '4~;:\:"" ., I~~~j:?. , ;,';, . .J..t ..; . ~tr;~,~;:_i~:< \ ~'~ I 1""::.;-1' :/;>; i.I'..':.... f,. 1:.4~(t:'.:......~: '. . .. ,: \ " ; ~.. .": :.: ' l.r I"" , ~ ; ,', f ;"{ If' '.APPRAISAL'.REPORT OF' 1\ 'ONE';'STORY~G CAMP. '!' " . ,'~ ',', ; ;,.((' LOCA1'EI):AT POLECAT. ROAD ':SPRING'TOWNSHIP' PERRY COUNTY, PENNSYLV AN:JA " ' ,< .1............. : ,'. ,'" , I;:;'~;::,.,: . :. ",' ~:. , . ,- ~ .( ...... . ".." ',;, .,....1 .,' , PREPARED' FOR' THE ESTATE OF KENNETIl J. PENNER \ ~. '., ,;/.1, '\', .,i AS, OF JUNE ,16;:'2001 /:'~,.'.~ ')' :.. I I '..', . ".\" . . 't (:.( 1<'.' - ~--. -. ,.".. ".". -, .' , . ("', ~ . ~. BY. LARRY.E.,:FOOTE . DIVERSIFIED'. APPRAISAL SERVICES EAST' mGHSTREET, SUITE,' 101 CARLISLE,PENNSYLV ANJA' 17013-3052 (717? 249-2758 t. ., II .' , ., ,I ',. 1'-' I ,.!" ./ , -; t"',, :' t. ..', - , ' "',' I >,'.....'11 , " '.. , , ."', ""-:J 'Ii. '. ....".. . I " " . .'. \ I ' , ' " ;, ;', >)) '., ,",-' " '" ',- - ".'. '<-:';!'.~' ....... .'" '......,' '.'" "', .' ,., , .:). .....:.. ."Of:.'" ";.", .. .' ",' -' , .." " "......\~.j. ,," . 'r. ~. ,~ f~.... ,~. '. ,,:,';,1-::1 ,.... i , 1 l'~ ~: f : .':,', ,:', ~:\.-' ,/ , " .,./ ' - ."~', :. :1 , " : J " ,1 ," , :.: ""\' . -;,."." :, . .,. 'I' .,".,j "~~ ' . . " " , :;,; , " "l.. " .. " '. ... ~, , ,~ '. . 1 '."" '. -j ,'"' ", ,t .J'" ", ." . ,',.}. ,", ,;: LOCATION:. . Polecat Roa~SpringT()wn$hip .';:.'. ", , Perry County, ,Pennsylvania " . ;, .' ~ .' . " . """:\: :',,':'.T1\X::~~CEL, _~R;; '. ' '240 180.00:075.000 '-", l ,', ,',:.(,'~o~s: < '., ,I i" "'\" Ao~e-story detached hunting cabin.,,' '. Fee sintpleinterest. '. .~' ,- .,' .' :;'. ,"PROPERTY'RIGHTS:,",,~, '''.", ,:,~ . "':~SmP;.riST~~~~'''''',' ': I., '. ' , -, -'...'~' '-'";. . . The subjed~ ptoperty'is' owfted ~by'N6rth 'Middleto~. '; Hufiting~p."" '.' " . " , -" "'\.~.':,':~/' ....~, .' ',' \,',. 1;.:,..: ::'~'."':, :~, ',' '~. .t~""_".>"-I':.\,"'" "..,', ,",',' ...,'. .I~" ,.,'. .,\:;,'~".:; ,', ~,'L ~ J SOOPE OF THE ASSIGNMENT:Th~ scope of the assigmnettttncludect:an 'analysis ,of the, " subject's area, an inspection of.th~ sUbject ProPertyf an, estimation . of the property's" highest and best. use, . . consideration' 'of all three .approaches' to:.value,; and the application,: of : those:; relevant .to: the',val~ation ',at'the ; ';"" .', ':', subject.!\:' ?:',;, ,; ,,'~ '::';', .,;'" ;./'t' . <.:.:: '-.: ,',::", ..1" . , ',' , ToeStimate'the'irtatket value 'of the' subjeCt property as ;c, unencumbered. :,':; ... ';," . ,-'.,' , .\ ," .:\ EFPECTtVE DATIl '. As of June: 16,,2001. ~', "", \ ~ ,~, ; '.-. J ",','." , , ":,.,: .~ . ~ ,'. 'j. I,' "J ;l~ '.l- " " 2 ',' I . " i ','f _ l '.\. ',<> , 'I f,. ,.. . f , i I '. :, . . " I , ,( .~ 'r r I .1 j . i c' :"1 , . 1 , I , ..! ,:,! i ., I . ! " .',; :,j :' ":11 \ . - . .' '.f " >-1 ' " ~ .' " , , .1 . . ,":'j' , t,... -..,. '.;. ;:'..... i'" ' :',::', ,,1 ~~~ .. :,1 ! .' . :. ~ ". 'J :I . .1 . ',' 1- . . <I ; "} '. :1 .i . i . 1 ) , ," , " ' ,APPRAISAL CE.R.TIli'IcAnON. . '.; 'j-, "',, , ,:' .': , . , " ,:-r '.', ',:: ..> .".'._( ~/.fh~bY ~ertIty'that upo~ application f~rVafuationbY: '. ..., ( .,,: ,~~.:;. C' . ';. ,-tHEESTATEOF KENNETIt1. PENNER: ;'- . ...:..'. .' , : -,' . J . I . I ,! '.: ',(I ...., ( . ' ,; I ~ ~ ", I ,.': I . I I I.;' . ! I ,". . Tl'{ACT NO.2: Begimling at stones; thence by lands now or formerlyofftenry Wertz, " .', SoUth 771/2 degrees West 20.5 perches to stones; thence by lands now or formerly ofJohrt . : ' . Wertz,. South 7 degrees East 96.2 perches to stones; thence by lands 'now 'or formerly of Oak , ' .Gr6ve Lumber Comparty,North69 degrees East 22 perches tostones;.thertce by lands now or - :: formerly o(Jacob Kutz, part oft~ same traCt, North" degrees West 93'.5 perches to the place , '. of~g;.containing 12 acres and' 58 perches~' be it more or less. '. '. :'. .' '--.. '. .' " ,. > ' "".. ': . . , ~. , , ,. .: .......1' .. ""- . .....'-:,:.:, ONE HUNOlUID AND nmEE'THOUSAND.OOLLARS ...., . $103;,000.." . '. ,j', , ., 1'\..~.:~. .,'.::, . .:', ,.-:~:,:,,~':;.;, The. property was a~:Sed .asa whole~'sUbject to the contin~ '~d~tibg 'conditions' ".' .' '00.... ti~;..,~herem' , . ....,. ':', '" ,." '. . .f " ":;:",>';:~'."" .," '.' nncu, ~ ':,..,:<.....';<",. :" I'",,: ,_," '. " : .:.;" ~. . .,')' . .' "<"", : I. I I..: . ':.' . I ....... ". .: ',:. ,'- ..' ." ,. ',...... . '", '".~ '" " ", . . Larry . Foote' Certified General Appraiser GA-OOOOl4-L 3 .,' . , . " " ," 'P~SE'OF m.'APPIwsAL ".\ ':', . . . . . '. . ,',' .11.~p.npi;se 6r~ a~sa1 istO~~ the ~Ot VaJritotthe ;.ib)eci~aS ',., 'orltitle 16,2001., ,'L'." ,;: ' .: :.'" ,~ ,L'_'),';: ,. ,>,,:"<i.,,>.,:',MarketVaiue~ as defined by the COUIts,isthe:tIlost pTobableprice'~atediri't~ of' '~"~onef,:'whic~:,a. prOpMy ',will bring if exposed for"sale in theopenrnarket, allowing a' '. "reasonableumefinding,-,a purchaser who buys With knowledge of all the uses' to which it is, '. ',;, :,'4dljJted.an,a fat:which it iscapabl~ of being used; .' ' , , ,~. ,".I' "'. '. ",', ',,' '.. ',' ,',',. .', '. ' " " ,,' " ..., ,".', .,:" . ". .,' .'Prei-tueritly~ it is fererred to as the price at which a wilting' seUer'wouldsen aitda willing. , ~w6uldbUY, neither beh1g urid~ abnOhnal pressure;' ;:",::::'\' . ' , . ' '" . , , i . i' , ' .. :\ "."1 j ,: .' :. : 'I "..' \- ~ / . :1 ...., , . ' j t' .', " .. . .; , i . , I,., >, ' ;.( . ",.' , " ; r.. ',mGHEST ANnJ'JES'f .USE ;' " . " ' . . "'I ; ..1 I " \' " : '~ ," ';:'. 'Highest' and ,Best' Use is' defined by"the ApptaisalTermm~logy 'and Handbook.,' :,' ".' pUblished by the ApptaiSalIrtstitt1te, as "the'tIlostprofitilbleJikelyuse t~'which a properly'can : 'y,. ~" ,~.put~..,', The 'opinion. of sO~h use maybe 'based' bn the highest and most prtlfitable C()irtintious ',;' <use towhfch thtfproperty' is adapted andneed~:orlikely,to be indelnan~in,thereasonable' .,tI~fiitt1~.' .'" '" ....,: " ", ,',:', > . ',.> '.',:,., ~<' ,.\,: ," , . However~ el~ents'aft'eCting' valuethat'depend upon evetltsot',.a: cOmbinationol. . . oCcUrrences' which; while, within 'the, realm' ofpoS'slbility1 are not 'fairlY'showit to be reasonably . '..probabre,~hould be excludedfrotn consideration. Also, if the interided u~is'dependent on an , "Un~ain act of another person,; the , intention carinot becOnsidered..' , ',' " ' ' . . . '. ...... ':. 'B~ CltI the ~ delitlitibn and after!l>eing tlie site, ~ghboi-hoOd,.md area; it is Illy , ' ,'- , 'bpil'lioft thAt the presenh1se 'of the subject is its Highest and Best Use." '~ . ";' ..... . . ~;{f',~Ft.' , ' ,~: ..;' .... '.. : " . " . . , 'r " ' , ,",:] . <:':.,1 ,,', j .' t " . , I . I , ! . . ~ ,I' " ~l. ;',':! 1 . , ,- " I I ,;',,'-:,1 ,.,".;'J "I , !,-,I -;' ;, :',l .' ;/ . I ~ ,','j. .' " ':..' 4' .),' ," . . I: ';. / ~ . f.:' . ~ . ~- '- , ...t~\i~- ' ~'t:.a }j. ;:' ~J~,. .: '0 0 .....lS..~. F ,.:' . ~~"i.%6,' , . n ~.,tn '[~~ (lli~. ~. ~. .:-t' ~. ~ i ..' t"A, ~. ir~~tr I ,i~. 0 ' ft $1 ~ . '!. a- S- a, l : ' i'~. ~ 00' 0 ~ s ~.. ifi~' (') tij. [.i ~' ~.g: . (I) li~" 'l.a. ,::r-~. . .11 ~, . - g. SL' " $1.'< CD.'_ ' (') '" .' .[~~ -"'-. ,~ ~[ ,.::!1 o ~ Ui. t'" :~: (JQ a ~ ~ .; cr. . :r j! t::F . . ~. ,. '"" g- e '! ......:~' ~.,.,:.~'. . cr:' ~' - . [ '::,:',. o .. .~ . ~'.. >:1. . '.~ . (II e, '~. " S., .' l~l.'....., ~.'-- ! ~,. ~' a, ~ t- . ~ ~" 'g- ~" ::s. .~. , St. Q' ,~, t"A. -: g. ., 3* ", g,- " po.- . " .' . ~...- .!. ", -'_#.)' I, -. _..l..j --- ,; , ' t*.. ~'~"~~" t-:4.,____fn~...('), "t-i"~ -'~' " l. i':~:,,:, ~~,l;;~~:: i::~,:;':; 0:'-: ~ :., '~" ~ '. t::3:, . ~ _ ~- ~ ~'" ~.~" '" rh c. : ..,,:" '~.,: ~., .," .M'" 'd"'''~''.''l:;' fA..-.".,' ~. .. .... ...... ...' ';..:;;;r:~':'::>\ ',"s:t. "'. ,p-. _.' ":""l"[' ,'..... . S>>. ' '"" . ~.~ .0 ('t :.~ij.' . ~. . ::J' ~. : .(JQ ~ as (')~ '-0'" 0, ~ a~" II .~ ;r ~'! o O! e:~: ~ fI1 . .:?:- ['. CT' m', .. ~". . . . a,..: '5- ~ .: ~ 0'.: ~. ~", , 'f' ~ ~ 0.. 0', t.'. i' . C) ': <i '. '. ~' >. ~ ': led \. CIl .' .. led:' ~. " ft '..' '~I ...ug;': .eo,,:::- 'e- .~. '.. (JQ , ~" ,"S';:' ~",' ;'::: s:.l e. ,0' " ~' CD~'" &.: -< N ~, -' W ~ 00 ,CD a ~ " !' ~ , " fI2 a. '~ . ~~:. ,,' >.- . ~ ': ' ,~~:-" ~ - .. " r- , ~ . ;-.- . : ~ ~... - . .' . ~ ' . . .-,l.t 'f ..... . ,. .-.' . I '. .; .- .- L--' , " '. '.:-",;. ' " ' .,'. :.,'B~OR: " I,. J .'.. Foundation:" Concrete slab. . Walls: : Pairited concrete block . Sash: .Metal-framed.,," . . " . .., .', Gutters:"Atuminum, paUrted. , ;':: , ';".,Roof:',', Gable; metal coVered.. ' . '.' -,'.. -""','- . ..' 'Storm umts:",None:' ,.J. , "", ' i. , t.:' - , . (I, .; " , JNt~PJOR., :PRtNClPAL'ROOMS; Flooring: , .)'. . , .," 'Walls: 'Ceilings: . . ,Trim: Carpet ' . Painted coricreteblock.',:.: Suspended ~coustical tile. " . ,Wood, painted. . ' ., ',' 'to' ,'''' " .OENERAL CONDmON: The improvements' are considered to be in averageeonditiori on . ~. ':.' ",the.Ulterior . and on, the exterior~\ with mechanical, sYstems. appearing to' be adequate arid ' ':":'fl.UtCtiOrlirtproperl '" .:," . , .: . ' "....., .,'""..., ' :\">:,,;8 Y" ",' , , . '., .., ., '"',< . '.. " . ....m..'..mmN'. ",' ,". " .. . ,,: .' -.": , ,\ ~.: (. ':' ,l",-~. : " . :~ArtmdoM: . -':, ;', -:'\'~.., . ... -'" .:~ ~ 'I"',' . ';'. ,:. ~ ,."~", ,~\ .' r,', ""., .<.,\~~i~f". . ,'J" ..,,;':'..D.C.t\...lJ.l'''U.~, , ""::'~>>,~::}:<.'~:;:;.;r '.::~', , " ' . ,'gOf.".WArER:. ",'/ 1 . ,'" :'" :;, .t',:o!f:", '.' :':: ::~,>~C1Rtc~... k' . .. , ,: . :,'.' ~:. ':. ..:" I. ; :~, ~' : . . , ,.1/' . " 'Cabirtets: .. . COunters: Walls: '. ., ,,', Flooring: " .Sink:, . ", . ,WoOd,painted.:!>, ' Formica Fotmica i, 'Carpet'.., : DotJble-bowl~StainleSs steel. . .' > 'l:' " . ',' \',~' : Ftoorlng:' ',CarPet , . Walls: "Wood paneling. Batlttub:i:"./~::hShowet stall. ' ,LMto1"y:" ' . Vanity Water el()Set::, TwOcoittmodes. "Medicirt~ cabinet: Built-in." , ..'J ~', . '. ~ ' . '1:,' " .... "d' ,",,' . Two.woodbilttnrtg stoves and astorte tirePla~, . There is noceirtia1, "h~~g'sY~ern;:.. .:., .'""~"",,,,'" ':" ,::,:",:," "':i "', I Elecirlc; SO';gaIlon.:, '.... . .,' ....,.: ."r,; . . iCir~t breaker Syst~ 200-~. ''''1 .....' r. ;' .," \ .; ,~ '.,1, , \ , ." \ ,.'......; " .'. .,'.; '1': ~. : ' ,/; . . ',~ . " . ,.... ,....j. , " 6 , . ~ ",' . .., '.~ , .< ,-.. , '. .. , , .~. ' . " rim COS1' 'APPROACH:: " ",: . - , .. . , " ,,?', .'", ,., ' ',~ j~ . ,..' " , " ,', " ,; , ., , ..~i1.eCost~ro8chtOVa\Uei~~~ the prmciPleofsU&stituti;m,:~Ch:P~.es ' ,tfljtlli\:;ntbrmed buyer Will pajMlI'lore tbaii tliecost. orprovidiftg asuhslitUle ~ With ( " ,,', 'siInilatutility,;''' 'i'" c' .. . .," . i, " /"; '. /,' '... ,; ;'" ' .' . . ,i),',' ";'.:,,:,, ,.' '" "'" ','. ' ...,.',;,,::,;,,:,., .., ,,' " . '. :,';:;,: ;,;IJiestin;ating # cost orpiovidingambStitute. the t'ouoWmg fiinCtiliDsaletotltP1I.telt ,c ',. ..:tIlI!!~or, the ~'ii as if fleW. ;' is ,estirtuItecI.LoSS. or,\'81u~duetO .pliysicaC ,;,'deterioration; funCtjonal Obso~ and eJtiedial depreciatiOll, if applicab\e,isdeclucledtcl . ; ;, ~tbe' <:ost or. su1;stilute depreciated: ,'l1teJand and tIie vil1ue of depteclaledsite .' :~ ~ addecl t<lOblaillB'Va\Ue iitdic&ttOil "fthe tea1 estate, ..... " J, ", :. . " , ' 1.'-' ' ,'i'-:" . . " . ' ". '.. i,tIle cost new of theiinprovell'let1ts waS estiIlI4led m;rigJoCorttlation ftOmMBrsball , '(;.YoIuatiort;Set\lice. adjUsted to ,the tocalateB indvtirified with local coiIii'acilltli, .i"" '., .'; ',:" ,'\., , ,.',,' "",: ."'.' ..'''''' .' .,'.' '.:,', '.', ,<. c' .... . Dwelling: 1,568 $q. ft. @ $44:00 :=$68,992-" ~ , Porches,.patios;"ete.: ',', 22,260': ' Fireplace and woodbufnitl~ stoves: ,'.4~SOO ." , \' ,TotalEstitnated Cost NeW:., ' 95,752 . Depreciati6n~' ,".23.938 Depreciated Cost oflmptOvements: 71~814 Misc. Site :rmproveinents "as is":' ' 10,000 ' ',.'. _, EstimafectSite'Va1\le: . ,'" 38.000 . ,.' '1 I;,,: .,', " , :,.... .' 'j, ' ' \ ',' . ' -'" . , ,..:' .,-. .... " ~:...'; ~ : }~., lndicttedValue by Cost Approach: $11'8,814 ",:,. '.,.Rounded to: '$119,000;,' ,., ,'. s". " .t,"': '::\'" , , , ,i'.," .'. ',,, ~ . . , " \, ~, ../..~,.l~ fl \ ' , '. \'1 r , , , , ' <~"" r \' ....' ,. . , ,.", ':.. ....'~ " , , :','l' / " ~. , , . , fl,. . I" ."i., ". I' ,..' - 1\' I 'l' ./:. "~I .., . J , ' " , ,'j,:" , " ". . .SALES COMPARISON. APPROACH ,,"-, " J ," ,'..' ," ,I . J, .IA' '. '.':',.'\,:, "', " "', ' ' , ,: .', ,':., ' , "':'-\"', ,'.,,',.: ,':;'.:, :", :~~..jn:~g at this'eoitclusionofthevalue or,the SubjeCt pioPertY~theappr8i~ triade 8,.;.,' . :,:,' ,: :swyey,dfptoPefties that have. sold in the ,'area of thestibject property,' , ", , ': ""', ,'"i" . .: '_ , ,', '" , ",,"'" ' . " :""" ,/">' ," , " ,:~\,:~'.Cbit~id~~tirill" ~as'given""andadjuStmenb' 'we~e, ri,ad~ on: 'c;ach.' ~m~Mabl~;-:'~e"'is to ,; . ;" time:or.sMe;, siz~loc&tio~,'as ,well as' all other. factOrs that might affect vaIue~, A :reS'Litne of " '," ""Sdme.orthes4les,'consid~ by the appraiser 'is 'as,'folloWs:', , ' ., '...::.,;(;::'....:,}:;J',>.:.".: ," ,.~"." ", :,:," . '.' : ' , ' , ,', SAL:E."NO.::l:' ' .';. ,', ,'" .... .,', ,:'" ,: :'. LOOatiort;., 1010 Pol~t R.oad, Spring township, PeiTy County" pa... ,', . :',' " ';;, "".'<<:Jjate,'~r:S~e: :August)'; 2000 ' " . , .,' , ';--",'- .,'", ':- ."',':' Sale Prict:', ' '.$114,000' .. , ,,':, .' '''.: '. " :.""Site' '. . . '1 232 sq' uarefeef " , , f . " . .;' ::>.'!'.... ,"rUnitPrice:'.$~2~S3persqi1~f'oot.: ' ' ~'. .' ~/ ... .', . '. ,'. I \ , .,'}:o'-,:"'-;'",:',,:,:, ,":'. .. , . ,8ALE.NO".2. " " , " ' ,:,' '" '.:", "LoCation: .R.D.' #1, Bojc.463A, New BloOnilleld; Perry Coutlty, Pa~ .,' "..;::'; . c,:'." " , Dafeof'SaJe; 'AugUst 15; 2000. >: .' .,~ .'.' I \'.:' ,':> 'sate Price:" :$99;'000':: . .' " , <'S~" '.:' 1;300squ~~, . ':'~: :",tJiJit Price:: '$76.15'pet square foot, '. :, ..,/,;";;;:,>.::~,:";",,,~," ",' . , .'. ..gALE NO.3.,.. '.' . . ."" .;' '. ',';,'~; >',:/,:L6C8tion:, '.:" R:rl:#1;Box534, Liverpoo~PeiTyCounty, Pa.: . ,,' ':'~::CV:;'\,</~?t>ate'otSaJe',Mateh312000:', "....,' ',,, ," ..' . "l".~, '\"~''''\'''''~,,~,''''', _', _ . . '.' ',I., '"," " I ,',','. , ....:.,",.".,..,'\.~':'S';Of'Pri.'.'. "'.8"00' '0'" "', ' , ' '." :'I<;'.,":_~~:'Y"~'~:"';'-':!~_;'_~',\'. ,llIe.: . ee~i" ,;',~'.~. Cot" .;:..~r'~"'/:>'.'~:': " . " . .,,", . ..' . 'siZe' _,c': . t'400sqUatefeet :',.,;,/,.j';'~/>' .X'):". . .:,,;' '.:;, ..' '., ....,.. .'. :.' . , . '." .,..'",...',.' ., tJtJitPrice." $60.00 per. sqtulte foot. >,,:'^':"':,:,~:/, . .... . ">.."", ..', '" .'. ....... ...' "'.' .... ,i,'",; The' appraiser, in addition t() the sales'listed" a1sO'consid~ severai Mditi6nat' Sates in . .' ..: "afnVutg,'afhi!lfinal opinion ofvaIue. On the Sales Comparison AnaJysisfonn that foU6ws this '. .'.,"P. ~.donatadjustn1ents rett~g .market reaction to those items of signi1ieantvatiation' ... , . ",,:~eetCtheSubjectand. cOmparable 'properties.,;Ifasignificaht item'in,1he: eomPatab1e :1,: , pf6peny' i~ superior to, or: more favotable than, the' $Ubjeci ptoperty,aminUs (~)adjustmel1tis ...' < ..< <:"rtlilde, thus reducing the indicated vafue' of the subject; if a significattt itent'.inthecomparabhds , . :.',,:interi~'.to~.",or less f'avorable,'that\.the' subject ptoperty,.' a '..plus (+).. adjuStrti~'is tnade,.thus , < )nereasmgthe'mdicated value of the subject. ,;" .. ,"', '-:i"~>.'!.;":; ".., . ~:' . >'j " ," . '" . , " , " . ! . ,.j' ".. ..... " "', ':_1 '.,1 .' ":",;After making 'an of the necesWy adjustments, it is the appraiSer;~rtottsid~ opiriio~' :', that theirtdicated vaIu~of the subject property by the 'Sales Comparison Approach, is$l oj, 000" ' ,:.' ' . .......,r ...... ,', . """," . _~. :.. . ','.. ',:: "1,'~;-" ',"';'!',.;.';-- :: "-""",1 .\., '.";:..~. ..~ "L ';' . ", " . ',: "r ( ') . , .' , .,;" . ., r',,' "r ..'.~' , ..' ..... . .~ '-, .,;", , ." 1":' ,.,,'!" .: \'..:. ,.8 ,t' ". . 'I:' ',. ,; , . . ,.,.,' :' ) . ':1'" -: ITEM '. . , '. SUBJECT Polecat R'* Spring TOWIJRbjp . Addrel. : .... I PtoXimityfo'Subje<< .'r' ~~f~lli~f:fi~1~~~t~~~n~w1~tJf: SaJe Price. ,. ;.'. '. PricefSq.FlGLA. '. Data Soutile ~,_:,. '~. AD.JtJSTMEN1'S. .: Sales or YJlIiIieiDs, emc.ionI' . .,NA ~ .N.A. lftspeC:tion .. ." DESCRJPTION, . " .' . fjll""ftl~fJl'~it;!fJlflft~1I VA Dale OfSaJe f Time Locatian'" . Site IV.- , ,< Design and Appea1 ConI!Iruc:tioft . '.' " AI of6-16-01 . Awrage U13ac::res 0ftHt0ty delachecI COIIcrete bloc:k 43ye111 Avenge T~. I Bed. I Bath 3 I' 1 I 1 ." 1,568l!1qUare feet Age " .>.;' Above 0rIde Room COlIIII '/ '. ....,', .GrOII UVins Area 'Bli8emedl AFiniIIIIld ROOftII B810w GI'lIde CMc:i<<e II~ . FiJIJcdodaI JIiHtY. A-.ae HelItifta f C IOIiIIll :..' 2 ttoVeI o.ruef NOlle . .... . Pcln:bes, PlItiCll...> " Two ~ ItorIge PGclII........'.\...i..... ,...... I.w.. '_,:1:_ special EDer&Y. '. Typical for the Efficient ham:'. " .' re2ion.... FinDI...l. . . r Stone.fireolece. Olber(e.J.ldteblni '.' .. eqoip..~ liuiJt-~ , Net Mi. (total). 1ndicllted Value ofSu!Mcl SALES .cOMPARISON ANALYSIS: I..,',' COMPARABLE #1 7010 PoltlCJllt Roed · Spring TOWIilIhip ..' COMPARABLE #2' RD. #1, Box463A New moOmfield J , .'~ '" ,.. . ',' l" . .,\.", '.,: ,'-" ... ' ~ , ....-, .; ,,: .'_..." COMPARABLE #3 RR #1. Box .534 ~I '.., " .. ., ". .,'.: @NUiMiittiPiWN. $114,000 .' IMI@#{#WMMD! $99,000 ~ ',:'..c', nN~i@mMjiliMrlS84,ooo . $92..53," '..mWiiIMWfl@@&MP $76.1'. .... Wlwemill@ftfW@I S60,OO~"':"..ljW1@M;i@m@11Wg Central Pmn Multi-Lilt Cefttra\ PenD Multi-LiIlt. " d ~ CenIraJ .Penll Multi-Lilt '. DESCRIPTlON 5 Adjust. DESCRlPTlON. S AdjuIIt. DESCRIPTION. $ AdjulIt. 8-17'()() SimillIr , 2.'6 'acres Similar Bridt IIDd vinyl 12 ..... Superior .Tot. -'I Bed. I Bath 'I 3 I 2 1,232 .1qUare feet Fun~,O% . fiftiIhtd. Simi18r HeIl~ 1<111' WI'8pIII'ClIUDd wood dIlc:k: i' similar NOlle '. j~~~~~::~~~~~~::;:;::i~~~::~~::::~:::;i:::::~~i~~::::;! ~~~~~~Z~$~:~;~~!J::~~;:$.i!.;:r:::::~;:;:~~;:~:;:~:.~::: Similar -2,000 '. +22,600 -7,000 -11,400 -',000 ~,ooo' +10,100 -8,000 .' -',000 -1.000 +1,000' +1000 -10 700 5103.300 NOlle 8- U.()() Similar 6.00 8erei 1.1Uory detacbect Wood 14 Y'*I SUperior Tot. I Bed. I Bath 6 I 3 I 1~ 1.)00 squatefeet . . .' +19,100 . '. -9,900 -';000 : ~7,000 +8,000 1"111 basement Similar Oil hot water 2-ClIJ' ....,.. . .' . 'wOod deck -',000' :. .. -3 000 -6.000; '. +2,000 Similar Fireplace . . Similar ::::~::::;:::~~:;::~::::;::::;::::~:~:::::~::::::::::~:::::::~i::~:::::i . . . '. . None '::. 3-31'()() .' Similar 1.82 IlCtelI , Similar, . Vmyllidiftg '. 44 ,... Superior Tot. I.I3ed.I Bath , I' 2 .11 1,400 IlIU*'i feet . . +23,300 -',000 . . -',000 -4,000 +',000 M bIIanent' SiIDi\ar Oil hot WIItAlt loCl1f ClIrtIOI1'. . -5,000 . . -3 000 . . -2.000 . Potch ; '+3,000 :' "~' I .i . ., siimlit FireDl_ .., ri Similar '" ~ 800 ;:;:i;@i;;i;:::'::i!:':;;::!,!,;i!!:;;;:'!?:~;":i%;;;::; ..S92Jooi .'~. ~~~t~~~:ii~ij~I~~llll;ljl~ji*ilJI ~1.300 ", ~~1.{f.:~r.1i:lli~l;i:~;f:I~;;;l~Jllllll~:ltll +7:300 ~, . ': ~ .,' . . ',' .FINAL tNDICATED VALuE OF' SUBJECT PROPERTY: $103,000 .' " " ~ " .', 't ~ ,I . f' " ., I \' J. ~ '", ' .' '. 'n " ri.l~i.lf~ijiilf:lli.;~IIII;f:iili:il~fllii i:li~Ii.~llif,ll~1111f.~~1.wimli:1i1f. . '. , .\. , ,'.'. ," .. ...~ . '.,,'., _, i . ,. .-, ,', , . , 9 ,. ':l-, . .' . ( " .. COItRELATlON j . ~ . C ?)i~';;cbiie\atioll m&)' lie defined lis "the bringillg together or pariS in aptoper rela!iollsbip:".. . ", ;.tfhe:\'lIi11S0fthiS apprai8aI repOrt are the fonowing ~"hes to value your apJlI'8itetused: '''..' .. c.' . ','i.: >/:...,....,... .' . . .... :.........:,. ,:"'c., . ,.,., " Value tlldi~ted by Cost ApptOlth . . . 5119;000, .. . ". . ,'"Value ll\dieatedbySales eomparison ApprOach .." 510;,000 , . , ,,, .' " ....' . . ,c c' ..'111016 a~ are rep~ of the inarkel vaiue of the silbjl!Ct ~~. '1 haVto' , c:areMlY reexaMined eacIi steIl in eacIi method. and 1 belieVe the conclusiOllS accutately reflect , " ,the'attitude, of typical p1l1'Chasersof this type propertY in this neighbOrhood. It is my belief that , , this ~on haS c:Onfirined the original conc\I1sions." ',' " , ,: ' , ":' .', ' " - . " ',', , . . , . :.' ::. ,:,' . , ",', ,the Cost" ApPrOaCh will resu1t in an' excellent. .,stlinaW, if aU eleiftenis' are IigUted . . ',,~'b'eca1JSO no prudent person wiJtpay mOre for a ~ tIiliIi' tlle.c:tistto~ a . , ..,~ptopertY witbequaldesirabifitY and utility: }'utclIaSeis orthO typeo(il\velIini! '. .' . '.. '" tjpicalof the ,subjeCt prOpertY. are more concerned With BtllOilitiei than WithliYlJCltlietica ,'. ,~of the property, the valUe of the cost ajlprOacb is not cmtegariIecl; but giWitle!lS . ...' "..;;ghtbfitlDise more eITOrlI injudgn>ent cali be made in this approach. . . . .' ' "'-'.. . . . ~ . :....,..", , ... \' -i -', , " I .,',\.' , t.t '.:! '. ' ,. ,., ....' ". .... . . ...... '.' '" ." ',,:...the SaleseompariSClll Aj.proa<:h Was baSed on several recent sill.. of propemes sinliIai' . , to,th8t of the subject. aU oC.....hiCh are loCated in: the """",genetaI area. The adjUstOd salei . .' ,:prices are lI10st conmstent Under comparison. This apprOach is the moSt reliable beCaUse it . , .. reftects tIt,Hesctions of typical buyerund seUers in the market. . .. ,', ,.. ", . ". '.' ...' ." " '.:' ." .,'" ,." ,i' "'.'" , .... ./' : therefore. as ai'esU\tofthis &ppraisalSiid ~is; it is this appr8i~' tbbmdered . .judgiitelrt M(\opinioll tbat tlte Market Valoe of the Subject propelty, as otJune J 6, 2()() 1; is: , ". . ..' .' .' ONE ~iw ANDrtnum~ANoDoLt:.ARS '-, ';..Sl03~()OO .' ., ~'.' ' .'. ~~ :,' . ,.,'- ',,<. ,.",' . ~, _" I~: \:.~. ".'. " '~ ..:.'" I. " ,.....:.;';<..'. '.,' :: . .....' '.~'" .. '. ,: , 'i I:. ',": ,',,'"'" . .:' J ~ '-: \ I':'~'" .....:;';. ."," < ,', :'. r.;" " . . . '. '" , . . , ,'\ ' i' . \ ' . I' 'I: ... " ,', .~ ' , . , . -." .' \ ~, ~. .;""' '1'-. . . . . .' . . ' . ',I '.'\' , " ,-~ . ,', .,'. .... ' . I ' ~ ....: ',' ,: .; ,.,1 " ~ " 10 ",' " . . . ~ ----- --- ...... .. J " .,L' ", '. '.. , " ", ,,', , ":, ' uNDERL \'INGASSUl\n"rl:ONS ANlJ'LIMlTING' ,,," CONDmONS SUBJECt' .TO' THIS APPRAISAL" .,:., ,. I, . ';'" ',. 'J ~ . . , , .,p.', '-j' " . "..../ ,',.',5. ,The infottnation,estimat~, and opinions, furnished to'me and eontamedin this report ,', ,...... "'j , . . .~.. obtained from sources C6nsidered' reliable. ai1d belieV~tobe'trtleand. Correct, . ,~"..:. ,.('~:"':':::HoWever,norespbnsibillty fOTaccuraCYcahbe,asSWned by me,:,,> I, ,";", , .".:.... /~f," "_" , ,~:, ':"',' -':1,'. "':": . ;',: ~~,' "',J'~~, "_,' '.1,,-':...., ,- ~ '." .,1',_ ',. ' ,6: this' reportis'.to be:.uged 'iitits entiretY ~and'onlyfottbe purpose ,tOr ;wmchlt Was .'rendered.:.;. ,,:;.;;'.;'....;','.'., .' "".>\..,', .' , . ': 7. Neither all nor any, pm of the contents of this report (especiallY arty concluSions as to ,". ':'; ... value, the identity of the appraiser or the tinnwith which he .is 'cOnnected) shall be . .' '?;, "teproducM, published, brdissetninated to'the public through, advertising' media, public .' I,.. ;, relations. media,' news media; sales media,oranyother public me4rls.of commumcation/ . ;. ','.Withoufthe-priOtwritt~consen.t and apPr6v81 of the appraiser>.. ',' :.;. ," . . . .. ~ ' , ; , " , .' , ' " :' ' . , " " ", -, c " ,,' , . ':, '.." . ,'.,. ,',' , 8:' :,l'his appraisal wits prepated for theexc1usive use of the clienfiderttmed in this'appraiSal ~' report.,' The inf'orination 'arid opinionil':'containedil'lthis . apprilisal . !let. '.forth: the . '. appraiset's best jUdgmenf in light of theinf'onnation' available at the time 'of. the ' , ''-,preparation of this report ' ..Arty ,useofthisappraisal'by any other persori or entity, or :'. .... :' .' " : ' any' reliance or decisions 'based on this appraisal are the soh~' reapof1sibility and at the', . ~ '... i,' sole' risk' of the, third .'party. The appraiser accept!. no responsibility: fot,'damages '.' ",<~'/:"',ii .",,',':'sutrered bY: any thitdpalty as aresuit ofreJiance~n or decisio~lrtad~.'or:ACtiOns taken, :' . , '> "'..:t:~"i:,i:':~ o~,this'report :.'<-.',..... .' ':,:.' '.,'. j, ."..:", . .l" .;....1, I, ...... " ,,:', I :'~/ r,', '. ; : /: , , ", J. " '" ,';. /. <I /. ,',.1)',',;" !'" '; ""'" ." ',',. ,"" .-,:,., t " ': ':r' ,-'t' , .", >. " ::/ . .,'11"'", :: l " ." '. . ; . . ..... , " ~ " "', ' ,. , ',r J '" ..:. ' ',' r,', , . . '1'..' , ,""," ,r', 'J " '_' '.f, ." i ,""'j ",'- r 'I) '-" .-"' t ,..,," 'i: :""" ,,' ,,',,';:,', : '.', <.' CERmCATE.OF'APPtiusAL," ... ., I, \ ~ . \ . ,\;" :.. ' .,:'..~ ~":"j>~:'\-'~'" '. ";' - - '.,,': ,'- " ':.',' :::~o~,~pm~~er~byCertifies ~at:, . .' .. " . :,', ". '. . ' .: < ' ~', l;<The .statetnents or faCtcotttained in this report are true iutdcan-eet. ' ' '. .'"' . '. l." ',1' . : "':2'., "The reported analYses, opinioris, and conclusions' are 'llinited only' ',by ilie ,reported . . ' : ,'. .. assuinptionS 'and limiting conditions, and 'are my personal" impartial, '&lId Unbiased " , ", . :,', professional8nalyses, opinions, and conclusions. .' ," , ~ . . , . "..: '.. ..... 3.:", I have nbPres~ofpr~spective interest' in ,the 'property thafiS'the~bjeCt 'oftlUs 'fep~~, : :,1 and no persoital interest with respect to the parties involved.: :- .,' . . ", " ...' "'.' ~'4:.' I have'no' bias ~ res~ t~ the properij,that is '1M sUbj~ oftlUs ~o~.t'or to the ,~';' :';" :..",: parties involved With this"ltssignment.' " ''':. '. ' ",: ' : : ,,' ,,,: .'. ':,.'........... ".: .'.' ." . .~', '.,' . ..' "','. '::"'> .',::. ' . :.,S>Myengagetttent intbis assignment wasrtot . contingent upon developihg or: reporting' . ;',.' ': ,::' t,. .:predetermitted results., ' ' . '. " ,'. . , ';' , , . ! l ' ~ ,'" ; '<,'" '. . . .' . .' . . l " , .. " ' '.. ,"', -: ~~, " ','; 6:" My compensation/or Completing. this assignment is n~t '. cOfttingetrtuPon the ,'" 'development or reporting of a predetermittedvaIue ~r'direCtion in v8hie that favors the ,';: .'. :,' ,'cause,oCthe cliem., the amount 'of ~e value opinion, 'the attaintnent of a Stipulated reSult, " . ,.,' : ,:\or ,the 'o<X:Uri'erice,of 'a subsequent event direetly related to the intended ,use of this ' 'i ':~raiSa1 ..,.'.'., ~, . " " ,.., "., .' "", .'.': ....: ,1,'","1'1' . 'I, '"'' I .,l"~ ',," ,:'""".' ~;;', .~; ,",.~' ,.-v-'" '~,"" ':,~', .,~; , ,.,::, 7. ,To the best of my knowledge and belief, the statements of fact, con~ned in ,this , .ppraisal'rep<>rt, upon which the analyses, opinions, and conclusions expresSed ,herein '".' 'arebased; atttrue and'eorrect. "" . ' , ; . ,,'. ,,': 8.. : ibis apprai~ report sets forth all of thcditMing cOnctiti~~s(impO~edbY the ,term~ .of ' ,:,>,:' ,;,"myassignment or .bytheUttdersigrted) affectiit~ the analyses,opinlbns; and conclusions' . " ""eontainedintlUsrepott: ' ". , ' "",' '.' " 1 ' . , , . , ..',9. ,Tmsappraisal report has been made irieonfonnity with'theUmfom'Standai'ds of' ' ,,' " ,'professional Appraisal, PraCtice adopted by. the AppraisaLStilridards Board of the .,: Appraisal FoUtidation, ,and is subject, to ,the i'equirements of the Code of Professional '/,gthicsand ; Standards of Professional ConduCt. of the National. Association of Realtots : Apprmsal Section.: ", ' ~ j. ' " "',', ..-~ ",' , ' ',-,' ~ ;,' . '..' "',1,' ,., ' , " .' ."'\', . ,:1 ../ ',~ ':., ..~ r I ~~" ': "~(I;. If , . ~., ; ,. ;. ," ',' . ,,' lZ,;' . ' . .' , . . , ' , , 1,' ~, ',' ' " ' ':'" " '.,,;' :,' >0 j "'" "I.. :1'-. : I '~j~'\::it:>:,:;~r'.i!7'/~~"-;:,>>:~.' .,~.'~ ',.1 " '1'1 ":' :,"'1". I '~'" . . ! IJ~~;::?'1~';.;".;.; i~,;~o'oneo. titer,' ~. thetind.irs;gn' ed P~'" the ~aiy'" ses," , '.~tlc~~Sioris~,~. ... ,~!.';>~' _ ,," ~.,cu~ , .' ,': :~', l}opiftionscotlctrhil\g real estate that are set lorthin this appraiSal report. ~.' ~.~" , "' t, . r., t" . I, , I ~ '. ~ ., " ~ " ~ ,. , ' ::. ,~ ~.. \ , I: , \',," '.,'; I ", "i' ',.1","/ "'.. '. '";' ,',,'; '",' ','\ , , .,' Latty Foote . , Ceffified GenerarAppriliser :' " , OA-OOOOl4-L .~y~... , , ';," ",t I , ,. ;,'" .."~ . 1 . . > t, ';' )r ' (", . ",\ ..t.ARRVE.roOTE'. ", '.' ':":' "'REAL. ES1'AtEr'APPRAISr.R , . \ '.," , - . . , ", : . '" .';;'." "':'~"\:';' , ,':.' ,.-:;' -- : , '. .~," .;: ,". >': . . . . EXPEIUENCE:;. ' " ' . . . , 1 . ' . ' " ., .' ":1919-PreSent:. .. CbiefAwriUser; DiversifieclApPraisal services, Carlisle, Pa.. ',',' .';. '..)< . q' ".':.;'~ Principal Broker, LaRue~lopment Company, Carlisle,P~( ',;: ,(. ,-\'1976-1979:,AssoeiateBroker, ColonialRe:atty, Cadisle"Pa: ' " .... . '..: ",:'> , : 19724976:: . 'ReaItor Associate~ Jack GattghenRealtor, Carlisle, l'a. .:.. >, .' ~'''.. . ... .AjIpiiUs8l ~ illl~lildi"hindiM:loped land. f'aiml,btiiJdilig leIS, siDgle'lluiWY ~nIobi1. . , . 'i'\IilIiiijllubin\ilcliei1~; ~ h<iltes. moieIs;~ buildings """ -~ OfIlee . :' "'. '. ,btill~, semce' Stations,~, ditties, rehabilitation eentets, retail buildiilgs: 'dayc:are. centei'si . ""tti'ehob~~ and rhamifaCtUring fatilities. .' . . .' .. ',. . - ',' " :.,." . . " I .' ,~~'.' i ,.' I .. ,..::" kriUCATtdNf ',",: " " .' ..,' ". . '. . Biche16r~fBusinessA~~ pennsyl~a State Uriive~ity, 1916. . . . ,ASsOcIate Bachelorot Buslbes~ Administtati~Harrisbutg Area Community." ,'." ."::, ",COllege, 1914;:. ". ." . . ., :'Diplotna.'carlisl~ Senioi'H@1SchOol~ 1965.> " ." . ,". .' .' . . Certmcatt,p~~RealttJrs'lnstitute, OlU I, OlU n, aRt,m.... .; .',' Certifi......,;;~ui.~ Nati6Da1..M~"'~ ~"CI lOICI '102, CII03. ClIM. .<, I.idUOi, ACiUW1". '.' ~uue ' .'.' f , . .,. CII05 .,< ..... '.,' ..... , .,.... ". .' . ,'siandatds of.~~~i~ Practi~, American lnmtuteofReal :EState ApPnuseis.' . . " " . ,Real Estate~Apptaisal P~ple9, American histifute of Real EstateAppraisefS; . , .',' :.. Residential ValuatiOn, ArneriditfInstitUte of Real Estate Apptaisers.. . ,.' .' d .... ."': .,. 'Appraisal ProCedUies~ ApPraisal Institute. . .' .. . ..' principles of Inaunei' property Appraisirig,iAppnrlsal IrtstitUte. , " . ' "...., Cast StudieS itt Real Estate Valuation. AppraiSatlrtstitute. '. "". '.' :'. 'j' . Report Writing and Valuation Analysis, Appnbsat Institute. ':.>,if'/,>i;;':~:~ ". ':,', ,/: )..<\::;...':......,:, ',' ..PROtE~stONAL..LId;NS1tS:.".., .'. ., '. ..." . .. .>.' ;;. o;.Generlll ApptaiseHK1A..ooOO14..L, coinfnonwealthofpennsylvania. ' :. . .':'". :.;. Real Estate Broker #ItB"02.9129-A, comm~orPetmSYlvania.~. ': :': }:,...t..:,/!".<.;;.,' .... ..' .~::' :;,'::', .' .' . .:.,.' '. . ., ,., , . > ,PROmstONALDESlCNAnONS: ' '.. ~. '...' .' . . . '.' . , . '," ~,,' .,' ;OlU:.. Graduate of the pmnsylvama ReaItotsInstitUte; aWardedby'the Permsyl-'" .' . , .' "...:'vania. AssllcilltiOlt ot''RoliltoB, ':. -" -.'., . .' ',.. .... C~: ... ,'Certified ResidentialSpeeialist, awarded by the Realtors National M8rket- " '. ' . ~::' '. ingltlstitlJte of the' National ASsociation of'Rea1tors.,' ..,' . .' " '. ' .. CC1M: Certified eomtnerCi8l Investment Member, awarded by the ltealtorS . . . '..:, ' . . '. ':Natiorial Marketing. Jnstitute.ofthe National Association ofR.ealtors.' ..' . '... PltOrEsSIONAL 6R~AmJttbSAFFILtAriO~S: ...:.....cN.'ational Association ofRealtbis Apt,taisalSeetioiL ..: . ",. "'>;,'>CatlisleAs~atiOl1ofJtea1tOrS. . '. '" , . .' ,'.: ",<\.:~,:p~lvabiaASsOcia1iOn()f'R.~." ....' ". :-;' ... NandtW AssociatiOll'()f~ts: . . ,..;:::'ReattorS Nati6tW.~ Institute; . 1. ,~ , 1.. . ,'/ . " . . ;,. ~. '. I ': . '. ,,', ~.' ~.' ,.~ t' " " I, , ' " ... " . '.~. '....;.,.... ". \' J': >. .,1, . ' \-' , .; : I' :~ ..I. , .,....~ " " ' . I,," , \'. .: . ., ,/ " ,I" 14. ; .'., .,',\, ,. " . ,';" " .' ,.... '. I ,. ' ,.; ;.J,.r ,i, ~ " ' , ~. ., -'.... ,"'I'. :..' .' "" ...; ~.. ,.' '.1. " ., :;:;'}';J;":., .,' ....' ~""\\"'{,t\"~-'~'.}.""'''-'..' .;..~ . ~ . ". ,.tAS"r)CLttl".~. ,'. " . ,:'" ,,::~oi~ "..' . "","', :,:y~~~"..,. '.'" ;,,~ t'.,l!o:tlI1 c...m \Jn1OI" ,'" · ,<,,~StaIl'sank ." :",;}~~ciDfor~C~ , " . ,.\;6t\i!1o"il"~;~ ,;, ,: ' , .' . . . ."'" M~ 1"'t'~ete<\it t)~ ." " """ir"~N~~; .' "',' ';jl":=~~" ',' '.' ..... ............~~~~~1t<.O',.... ~o..~ .' 'C' ftft.'" ' ;,o i'.:':~":"=~""\;Janl~J,r '" " ."'Sn\iIh't'T,.nJet~ . ". , ,:}:carustc'~of~.;.1~"") , I.~~s.rw:es" . ". ' . c;.rIiSlO^'"" $d1<iOll)istriet . . . ;i'M~iahaOtfieS'b\COrpo~:, " :~~~~" " " ,penliIYWoJ>ia~~!ioIl . '. C\lOSOgQllie~~ .' , ,,~Aeti.;6eS t'&Jo<ol c...m U"""'. ' . ",~Sujti;FJIlIl1<ll"'"" c...mUOiori \p}1C~~~ ." '. '.' ", '" " .,:'~t'&M'TiuSt~"" "'," ," ' " ""':>.N~CityMOrIP8"~ , :';' ,:!::'W~ ~otis*I }loIiIe \A1BllS.1nC, , .,.....,,;,:~~...~' " :'; ti:ndd'.~,..: c,:' "~ii'"~ " .,," ~~~""\' ". . "~ 'T~FJIlIl~t'...,.;..c...m \lJllOl< ,,'. .,'~~~.., ,\rC", " ,.,'. j;'AJi ,~~~.: ,.r'i,' ""~(;o\1el\O"" ..,' , .' .,/,t~~'~"" .' ',. ." ~';'."~" .". Co~'>"'~' ...., .,..:< \ ":;::..':'"~~ ~..;.i:,;;;. 'of'.:' ":C~.betlatidcdufitY...: ' ':"'~;-~~~' '. \:y".t\)ni\Oll t'~sa'IiJ'IiI ~"" . " ... ,'}lo1lDOtlaok . , .. ' ,;'," "" . : .'. ,rtlJUlOd Slal"S'~ ~' " ,,:,''':GMAC~~~< , ~-" :,',' ,.,.," ./0 ~t'~~\inl<ln .'" , ,;~M~~' ,.'. .,,',"'. , ,,' ,,~BoJlke'~~~' ':eeouaIP~ ~JlaIl!<,' ,.', ,'" '.' .' , ::,:~e\1Oli sank", ,,'," ,>',' ' ' ,,~~~~"" ,; 'v.n....law Jint'" l!Ild~' , I., ,'-I,. ---- I"" , " t., ",' '. , '~. ',. ..... , .- ( "," ....1,.1 ., ,...l 15:;; , " ", ....~,. . .,~'. ' l"" \ , .\, c ~I'" ": J.'~~',., "''r't. .1 I.;~ ~ '.;~/~:.~:-~' , .. "to" ~ .,' '. ! ','~ '. ~. "'J'::' ~ y ,~, ,'lll.. 'fi i~~~~~f ~~';~t'~f~:~ ,;}~ .~:t<j;~~;,;.r_~:tr: ~~;'{:'~ ,~1'~:,':r.~:"~'~, ~": "',','4, ""i'~" , ~;:;'~~~~~:~l'? ::',';...),1 '~I~ "'l~:"I.fql: ~ ,~"~I .t~';:: ':1 ,!, '1 t.,;J:~:~?;\;.tf~ ..~'.; :\'..it- ,v'f',","-'J. ;~j~:;~~~{fi '~4\;n~t ~~lS'jp' :~~~~~I~ 3::h<Y,:i (~"~~'lV ..;.;.tv.;...~,.::r ',jJ'~I}!;...{ "/)i.~/l\~ "~>~\:;:~ !l{t.~;:;\~!ili~~r~~ 'f" '( '''''';.'l' ;' j':::l<t/.~ ~~;t/.~~~: ~";~l,."..f:'t ,:!-\tt">. II~III ;;~::~i~;if~~ l~1'~;~;:'::,::;(;:;r:)~~ J' "~'"':''' ",,,,i.,., l..(-:..~:: ',;,. "":;.;,:/:;;\;':/? : .' ,'" :.i....J\(.\'... 'I' I,"., '.'f'., .. ',_ t" ::",,:~. ~".;,,; "/ r~ ::r:: t:H::::1 n III ro ro 0 Ii'd'd ~ lirtlllo f-J.. Ii ::; CJl rt "" 0' El<< r:: po,,) ro ro Ii 00 ::; III OQOrt::;:' .. g 0 ::r I-d~HlO :> ::dHl ro I-d ~ < ro -...J (2::; ~ ....::; N r:: CJl 00 ro '-<: I I-' o < 0'1 III o ::; ~ f-J. III ~ ~ ~~ a ~~ ~~ <2>~ (j ~~ ~@ ~l ~ ~6 ~ ~ g ~:: ; ~ ~ ;; ~J ~ 0" ~ -C' .....m lJ1 w ru 1IJ lJ1 0- gt;R- ~CTl ~b bLAJ (0 ~ ~. ~ ~ p % -'" ~c;::. ~~ c::: r;,% -"'C'"'> ~~ ....... o o o o ~C:I ..:!l ~;: i ~ u I;l.. g ~ ~ :D-~ :o-o~ ~--::j~:D -0 ~:)~~ao -\;W~ ~ (,J ~ ~ [T1 t ~ 1 < ow THE LAW OFFICES OF JOSEPH D. BUCKLEY 1237 HOLLY PIKE CARLISLE,PA 17013 TELEPHONE (717) 249-2448 ;".._, , 1-' 'i I l: FAX (717) 249-4103 October 10, 2003 Commonwealth of Pennsylvania Department of Revenue Dept. 280601 Harrisburg, PA 17128-0601 Re: Estate of Kenneth J. Penner SS# 210-26-6691 To Whom It May Concern: Enclosed please find an original and one copy of REV -1500, Inheritance Tax Return Resident Decedent, for the above captioned estate along with the attached real estate appraisal report. If you have any questions please call the office. Thank you. Very sincerely yours, JDB/mzf Enclosures cc: Mary K. Penner CERTIFIED MAIL #700208600001 58452356 ... . .......... ~..".J __J C.! ~ , "';. <' ;\ ........., ", \, " ) / / ..../" 'J Q) l/) ::l o .r:. t ::l o o ~ c c;r l/) ::l 0" C =0(/)1'- ::;OQ).... >"Ol/) O_c::l<( :::;::0 mOo. O~-.r:. mQ)Q3t..!!: ii).o ::l tI E '0> E 0 =i: oQ)::lO<< Cla::O~C m .- C (Q :> "> (/) (/) Q) c:m?;S T"!" o (0 o \./~-/?- ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-15-2003 PENNER 06-16-2001 21 01-0987 CUMBERLAND 101 JOSEPH D BUCKLEY J D BUCKLEY LAW OFFICE 1237 HOLLY PIKE CARLISLE PA 1701'.3. Allount Renitted *' REV-15~7 EX AFP 101-05> KENNETH J MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4'-E3f-AFP--foY=o3Y-NoYicE--oF-YNHEifiTANCE-"-A'x-A-PPRA-isEi'-ENT~--AL1-oWAifcE-oR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF PENNER KENNETH J FILE NO. 21 01-0987 ACN 101 DATE 12-15-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets ( ) CHANGED (1) (2) (3) (4) (5) (6) (7) 14.444.45 .00 .00 .00 .00 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adn. Costs/Misc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) 1l0) 11 .645.31 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. 14.444.45 14.859 72 415.27- .00 415.27- NOTE: I~ an assessment was issued previOUSly, lines 14, IS and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ abb returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: DATE l+J INTEREST/PEN PAID (-) NUHBER . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 3.214.41 (11) (12) (13) (14) .00 X 00 = .00 .00 X 045 = .00 .00 X 12 = .00 .00 X 15 = .00 (19)= .00 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)