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Aff - Kuehling, William Darrel_3/11/1999- ,. STATE OF INDIANA COUNTY OF GIBSON • ) ) SS: ) � �� �. �,..� �1 O �� 5�°�I -� '���'�1� AFFIDAVIT OF DFATH AND [NHF.RTTANC'F MAR i l 199g � / �Comes now the affiant, Diana Kay Kuefiling, and after first being duly�swom.upon her oath, states as follows: /` �4SJ� y����� ��DITOR 1. That your affiant is an adult female over the age of eighteen (18) years, competent to make this Affidavit and does so with personal knowledge of the averments contained herein. 2. That your �ant is the surviving "second childless spouse" of the decedent; William Darrel Kuehling, who died intestate a resident of Wabash County, Illinois, on February 19, 1998. 3. That your affiant is the former Diana Kay Perry and was married to the decedent, R'illiam Darrel Kuehling, in Mt. Carmel, Wabash County, Illinois, on the 29th day of b4azch, 1969. 4. That the decedent, William Da�rel Kuehling, was formerty married to the former Alice Mazcella Kling and their marriage was dissolved by Order of the Vanderburgh Superior Court, Evansville, Vanderburgh County, Indiana, on September 23, 1953, in that action entitled Alice Marcella Kuehling vs. William Darrel Kuehling, Cause No. G2582. 5. That the decedent is survived by the following heirs at law: a. Diana Kay Kuehling Surviving Secand Childless Spouse 102 N. Niarket Sveet Mt. Carmel, IL 62863 b. Katluyn Kay (Kuehling) Jaznes Adult Daughter Bom of the Marriage Between Decedent and Alice Lfazcella Kuehling 412 E. Sth Street Mt. Carmel, IL 62863 �* 99 - �03 s4» d t�ene Fu.�� RF��COi�TF�B�LL.�lIY oF A.O. t9`3.i` . AT e' �+ �. A.M. �'&� � �."�� J +i e C� ) / L P `�.' Nc,P (a) 6. That the decedeot died owning no personal property in the State of Indiana. Te -to Dr 5. ed a�as `� �ed Dr s �d � � �.`� '.li STATE OF INDIANA ) ) SS: COLTNTY OF GIBSON ) . �: � � • : � 1 • C Comes now the affiant, Diana Kay Kuehling, and afrer first being duly s�vom upon her oath, states as follo�vs: 1. That yow affiant is an adult female over the age of eiehteen (18) years, competent to make this Affidavit and does so �;�ith personal kno�vledge of the averments contained herein. 2. That your affiant is the surviving "second childless spouse" of the decedent, William Darrel Kuehling, who died intestate a resident of VJabash County, Illinois, on February 19, 1998. 3. That your affiant is the former Diana Kay Perry and �i�as married to the decedent, Nilliam Darrel Kuehline, in Mt. Carmel, Wabash County, Illinois, on the 29th day of Mazch, [L'I.S] 4. That the decedent, William Darrel Kuehline, was formedy married to the former Alice Mazcella Kling and their marriage „�as dissohred by Order of the Vanderburgh Superior Court, Evansville, Vanderburgh County, Indiana, on September 23, 1953, in that action entitled Alice Marcella Kuehling vs. William Darrel Kuehling, Cause I�'o. C-2�82. �. That the decedent is survived by the follo�ving heirs at law: a. Diana Kav Kuehling Surviving Second Childless Spouse � 102 N. Market Street ����� �4t. CarmeL IL 62863 MAR 1 1 1999 b. Kathryn Kay (Kuehling) James �% Adult Daughter Born of the Marriage Betw�een � J�\"` _ V_ 1 Decedent and Alice Mazcella Kuehlin ��" g Gie�o': C�UE4TY AUDITOR . 412 E. �th Street Mt. Carmel, IL 62863 6. That ihe decedent died o��ming no personal property in the State of Indiana. � • _.; C-..�s�rra.a ,.rnn�f`t,� i fr �� R.l.� i L� ✓ �� ... -. 7. That the decedent did own at the time of his death ttie following described real estate and improvements located in Gibson County, Indiana, and more particulazly described as follows: Part of the East Half of the Southeast Quarter of Fraction Section 2, Township 1 South, Range 11 West; Also a part of the (Luke Decker Claim) in White River Towmship, Gibson County, Indiana, and further described as follows: The point of beginning found by measuring West from a 5/8" iron found at the Northeast Comer of the Southeast Quarter, Southeast Quarter, of said Fraction Section 2, a distance of 350.0 feet to a 5/8" iron found in place; thence South 46 degrees and 18 minutes West, 213A feet; thence South 39 degrees and �6 minutes East 20.05 feet to a sucker rod set at the point of beginning; thence continue south 39 degrees and 56 minutes East (magnetic) for 464.44 feet to a 5/8�' iron set in the fence line; thence South 44 degrees and 21 minutes West (magnetic) for 358.81 feet to a 5/8" iron set neaz a fence corner post; thence beaz North 51 degrees and 53 minutes West (magnetic) 476.13 feet to a 5/8 inch iron set and witnessed by a�/8" iron, North 51 degrees and 53 minutes West (magnetic) 20.03 feet; thence beaz North 41 degrees and 18 minutes East (magnetic) 90.08 feet to a 5/8" iron set and witnessed by a railroad spike set North 43 degrees and 42 minutes West, 20.0 feet; thence beaz North 46 degrees and 18 minutes East (magnetic) 368.13 feet to the point of beginning and containing 4.524 Acres, more or less. ALSO, Part of East Half of the Southeast Quarter of Fraction Section 2, To�vnship 1 South, Range 11 West; also designated as part of the (Lul:e Decker Claim) in White River To��nship, Gibson County, Indiana, and more particulazly described as follows: The point of beginning may be found by measuring West from a 5/8" iron at the Northeast comer of the Southeast Quarter, Southeast Quarter, of said Fraction Section 2, a distar�ce of 350. feet to a 5/8" iron found in place; thence South 46 degrees and 18 minutes West (magnetic beazing) 225.0 feet to a�/8" . iron found in place; thence continue South 46 degrees and 18 minutes West (magnetic bearing) 358.0 feet to a rail road spike set and witnessed by a 5/8" iron South 43 degrees and 42 minutes East 20 feet (magnetic bearing); thence beaz South 41 degrees and 18 minutes West (magnetic bearing) 92A feet to a 5/8" iron set and witnessed by a 5/8" iron, South 51 degrees and 53 minutes East, 20.03 feet; thence North 48 degrees and 42 minutes (magnetic) 112A feet, more or less, to the low water mazk of the Vl'hite River thence in a Northeasterly direction upstream along the low �vater mazk for 464.0 feet, more or less; thence South 43 degrees and 42 minutes East (magnetic) 160.0 feet, more or less, to the point of beginning and containing 137 Acres, more or less. TOGETHER VJITH, The non-exclusive right to use for access purposes certain private lanes particulazly described in a���arranty deed dated 10/20/7� from Luther Lynch and Betty Lynch, husband and ��fe, as grantors, to Ciazence J. Fisher and � • __ .................. ... �,ccu-rn-awer4-earam 0816, Office of the Recorder of Gibson County; Indiana.:��; -y. ;r: .r: -. :, EXCEPTING THEREFROM, Part of East Half of Southeast Quarter of Fractional Section 2, Town 1 South, Range 11 VVest, also designated as part of the Luke Decker Claim in White River Towmship, Gibson County, Indiana, and more particulazly described as follows: The place of beginning may be found by measuring west from a 5/8 inch solid iron at the northeast comer of the southeast quarter, of the southeast quarter of said fractional section, a distance of 350 feet to a 5/8 inch solid iron; thence south 46 degrees 18 minutes west for 521 feet to a 5/8 inch solid iron at the place of beginning; thence continuing south 46 degrees 18 minutes west for 62 feet to a 5/8 inch solid iron; thence south 41 degrees 18 minutes west for 92 feet to the southemmost comer; thence north 48 degrees 42 minutes ���est for a distance of 112 feet, more or less, to the low water mark of VJhite River; thence northeasrivardiy and upstream along the lo�v water mark for 162 feet, more or less; thence south 43 degrees 42 minutes east for 110 feet, more or less, to the place of beginning and containing 0390 acres, more or less. EXCEPTI,�TG THEREFROM, Part of the East Half of the Southeast Quarter Fractional Section 2, Township 1 South, Range 11 West in White River Township, Gibson County, Indiana and further described as follo�vs: The point of beginning may be found by measuring west, from a 5/8 inch iron at the northeast comer of the southeast quarter, southeast quarter of said Section 2, Township 1 South, Range 1 I West, a distance of 350.0 Feet to a 5/8 inch iron; thence measure south 46 degrees 18 minutes west, 213A feet to a 5/8 inch iron; thence measure south .i9 degrees 56 minutes east, a distance of 484.49 feet; thence measure south 44 degrees 21 minutes west (magnetic), a distance of 298.81 feet to a 5/8 inch iron set at the true point of beginning; thence continue measuring south 49 degrees 21 minutes west, a distance of 60.0 feet to a 5/8 inch iron found; thence measure north 51 degrees 53 minutes west (magnetic) a distance of 476.13 feet to a corner post; thence measure north 41 degrees 18 minutes east, a distance of 90.08 feet to a 5/8 inch iron set; thence measure north 46 degrees 18 minutes east, a distance of 49.92 feet to a 5/8 inch iron set; thence measure south 43 degrees 30 minutes east, a distance of 476A feet to the point of beginning and containing 1.09 acres. Also w�ith said tract is a 20. feet and 16. feet easement for access and further described as follows: The above 1.09 tract includes the right to use a 20. feet wide access lane located immediately northwest of the above described tract and whose southeast edge continues north 46 degrees 18 minutes east, from the north comer of this tract a distance of 328.21 feet and there intersecting said 16 feet wide access easement w�hose description is attached. ALSO, EXCEPTING THEREFROM, Part of East Half of the Southeast Quarter of Fractional Section 2, Tou�nship 1 South, Range 11 West, also designated as part of the (Luke Decker Claim) in Thire River Towmship, Gibson County, Indiana, and more particulazly described as follows: The point of beginning may � � the Southeast Quarfer `of tlie Soutlie'ast Quartei of said Fiacti'onal'Section, a distarice�of 350.00 feet to a 5/8 inch solid iron; thence South 46 degees 18 minutes West 383.00 feet to a 5/8 inch solid iron at the place of beginning; thence continuing South 46 degrees 18 minutes West, 138.00 feet to a 5/8 inch solid iron, at the Southwestemmost point; thence North 43 degrees 42 minutes V✓est, 110 feet, more or less, to the low water mazk of White River; thence Northeasrivazdly and upstream along the low water mazk 142. feet, 8. That upon decedent's death, said real estate vested by the laws of intestacy in Diana Kay Kuehling - 1/3 life estate and Kathryn Kay (Kuehling) James - all remaining interest. 9. That the fair mazket value as of the date of death of ihe above described real estate is $12,600.00 as evidenced by the attached appraisal of Greg Burton Auction-Realt}�, denoted as Exhibit A. 10. That the gross value of the estate of the decedent, William Darrel Kuehling, as determined for the purposes of Federal Estate Ta�tes, �i�as less than the value required for the filing of a Federal Estate Tax Retum. As a consequence thereo£ the decedent's estate was not subject to Federal Estate Tax. 11. That the value of each heir at la�i�'s interest in decedent's estate, after the deduction for the spousal allowance provided for in I.C. 29-1-4-1 and the costs of administration did not exceed ihe deduction/exemption allo���able under Indiana law for a second childless spouse and an adult child and accordingly, no Indiana Inheritance Tax is due and o���ing. FURTHER AFFIANT SAYETH NOT. 1 .I i� _ � � , ,e, , �� � : JJ:�'.+-;:.t:.: ••�✓i::Su: • • COUNTY OF GIBSON , . ) .. , � Before me, a Notary Public in and for said County and State, personally appeared Diana Kay Kuehling, who acknowledged the execution of the foregoing Affidavit of Death and Inheritance, and who, having been duly swom, stated that any representations iherein contained are true. �'VITNESS my hand and I�'otarial Seal this /� day of January, 1999. /�� /�� Q /��/�-_ BARBARA KOLB, I�'otary Public Resident of Gibson County, N My Commission Expires: January 15, 2008 THIS INSTRUMENT PREPARED BY STEVEN L. VJI-IITEHEAD, ATTORI�?EY AT LA\'�', 111 NORTH HART STREET, PRINCETON, INDIANA, 47670, (812) 386-�040. � n �J The purpose"ofthis app aik'-al,�is to'` stablich a esiimated m"�� a ket value o ce`rta`in real """' `' -• , -.,�--�- �s�� C ;-�a---_, �:�� � . _ _ estate described he?ein as�of l;l'30_98-33nti,, �,�1 �� tr� �.i�.t�,r7zet�3� Fx'�.�: �S:c This report is prepared to furnish a guide as to the sales price that the subject property should command ife�cposed on the open market on the above mentioned date. DEFINITION OF ESTiMATED MAR1iET VALUE Estimated market value as used herein is considered to be "the highest price in terms of money, �vhich a propem� �aili bring if exposed for sale on the open market allo���ino a reasonable time to tind a purchaser �+�ho will buV ��'ith knowled�e ofi all the uses to �ahich it may be adapted or for ���hich is is capable ofbein� used, each acting prudently ���ith knowledge and �;�ithout undue stirnulus." HIUHEST AND BEST USE: It is the appraisers opinion that the highest and Uest use ofthe suhject property as of 1 1- 30-98 �vas S1I�GLE FAh4ILY ftES1DEi�'CE PROPERTY. Highest and best use is that for which a property may be legallv utilized and �vhich ��-ould yield the greatest remm to the property o�vner, as of�the above date. EXH I BIT A � After careful'consid at on of'all fa� following value 6as been arrived at. � The land is along the river and floods at certain times of the year. Tt also has a problem of access, having to �o through dirt and gravel roads and at times may be shut oti� completely from the main county road. The residence is in need of some repair, showing leaks along the roof line. There is a detached garage ���ith an enclosed �rch type area attached to it and it is in fair condition. The additional d�aelling is in ��en' poor shape and of little use. Therefore a total value of S 1�,600 has been set on all properties combined. Thc land value set at SZ�00 Thc bldes. valuc at S 12.600 Using the comparahle method, d�+�ellin� comp.�2 is more closely related to the d�+•ellings �vith an adjustmcnt of= 53100 made for the diffcrence in squarc footage. Thc land comp. .'-'1 wasjustitied as being the most closely related in value. Gre� Burton � �� �� hL� '.y ,/". y�.�,. �� ';.'1. r. Yc rr ' � :u: . ifiG'6 �+ `q'��� �`�: 'F','�. .�S"•� •t �lPh�'r � � ,�: _, . , R� 1 BozJ155=C"_-•;�:.: :.., - . -. - , :, °-• Patoka, in. " - , = a :°' `..' ' � , s COMPARABLE �1 Location: �18 Garfietd Ave., Princeton, In. Type of PropertV: i 50x1=40 lot, 4 rooms, 2 bedrooms, 1 bath, wood frame construction, 93 vears old, 7S� sq. ft. living area, �fa, 1 car det. garage SellingPrice: S16>00.00 Date: 7-97 Buyer: Hed�es Seller: Moody COMPARABLE � 2 Location: � 10 W. Glendale, Princeton, 1n. T��pe of Property: 160s 14� lot, 4 rooms, 2 Uedrooms, 1 bath, 1 car detached garage, front porch, rear deck, =430 sq. ft. livin� area, 71 ��ears old. Selling Price: 54�00 Date: 1197 BuYer: Priestly Seller: Robards COi�tPARABLE =3 Location: Parkview Estates, Princeton, in. Type of PropertY: rented lot, 4 rooms, 2 bedrooms, 1 Uath, vard barn, Carport, central air., 2�4 vears old, 76S sq. R. Selling Price: 5>j00.00 Date: 8-97 Buver: Lofton Seller: �'�%iliiams � u � s in ,.:%._, Y ,�Decker,Loc'1��4'1�Ac '`�v3x ` _. _ COivTPARABLE �1 Location: Pt. Loc 107 Tl s R 10�v Type of Property: Fann Land, level �v/some hilly (l0ac.), total acres sold 103, 40 ac. tillahle, �0 ac. wooded, good access, most floods. Selling Price: 5606.00 per acre. Date: 8-96 Buyer: Lvnch Seller. Rone�� Heirs CONiPARABLE � 2 Location: Pt ��� 1/3 sw 1!4 Sec 34 Tls R10��� Type of Property: Pasture and wooded acreage, SOac total ���ith 40zc tillahle, poor access to property. 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