Deeds - 1/10/2001 - Wilbur L. Smither right-of-way donation statement for IRS - 01/10/2001[WMBUR L. SMITHER
STATEMENT ATTACHED TO AND MADE PART OF FORM 8283, PAGE 2
The real estate donated was a right-of-way to the City of Huntsville in 2001. The total
deeded acres were 3.99 acres, of which one-third (1.33 acres) was owned by Wilbur
Smither. Thus, the total deduction being taken is equal to $7,980, which is one-third of
the total appraised value of the property.
Form82A, Zev 16.98) Page 2
Name(s) shown on your income tax return Identifying number
WILBUR L. SMITHER & MARTHA M. SMITHER
Section B —Appraisal Summary — List in this section only items (or groups of similar items) for which you claimed a
deduction of more than $5,000 per item or group. Exception. Report contributions of certain publicly traded
securities only in Section A.
If you donated art, you may have to attach the complete appraisal. See the Note in Part I below.
Part I Information on Donated Property — To be completed by the taxpayer and/or appraiser.
4 Check type of property:
❑ Art* (contribution of $20,000 or more) ❑X Real Estate ❑ Gems/Jewelry ❑ Stamp Collections
❑ Art* (contribution of less than $20,000) ❑ Coin Collections ❑ Books ❑ Other
*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antique furniture, decorative arts, textiles, carpets, silver, rare manuscripts, historical
memorabilia, and other similar objects.
Note: ff your total art contribution deduction was $20,000 or more, yvu must attach a complete copy of the signed appraisal. See instructions.
5 (a) Description of donated property (if you need (b) If tangible property was donated, give a brief summary of the overall (c) Appraised fair
more space, attach a separate statement) physical condition at the time of the gift market value
A SEE ATTACHED STATEMENT RAW REAL ESTATE 7,980
B
C
D
a value of $500 or less. See instructions.
I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter
from Part I and describe the specific item. See instructions. 10 -
Signature
Signature of taxpayer (donor) ► Date ►
Part III I Declaration of Appraiser
1 declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married
to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during
my tax year for other persons.
Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I
am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore.
I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this appraisal summary may subject me to the penalty under
section 6701(a) (aiding and abetting the understatement of tax liability). I affirm that I have not been barred from presenting evidence or testimony by the Director of Practice.
Sign
Here I Signature ► Title ► Date of appraisal P. -
Business
Business address (including room or suite no.) I Identifying number
City or town, state, and ZIP code
Part IV I Donee Acknowledgment — To be completed by the charitable organization.
This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated
property as described in Section B, Part 1, above on ►
(Date)
Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B,
Part I (or any portion thereof) within 2 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and
give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.
Does the organization intend to use the property for an unrelated use? ............................... ► ❑ Yes ,M No
Name of charitable organization (donee) . I Employer identification number
street, and room or suite no.) I City or town, state, and ZIP code
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r_
Authorized snature/ _ _Iv,w /% 1 Title, 14 1 Date
STF
(d) Date acquired (e) How acquired (f) Donor's cost or
by donor (mo., yr.) by donor adjusted basis
(g) For bargain sales, enter
amount received
See instructions
(h) Amount claimed as a (i) Average trading price
deduction of securities
A
1976 GIFT UNKNOWN
7,980
B
C
-D
-
Part II
Taxpayer (Donor) Statement — List each item included in Part I above that the appraisal identifies as having
a value of $500 or less. See instructions.
I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter
from Part I and describe the specific item. See instructions. 10 -
Signature
Signature of taxpayer (donor) ► Date ►
Part III I Declaration of Appraiser
1 declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married
to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during
my tax year for other persons.
Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I
am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore.
I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this appraisal summary may subject me to the penalty under
section 6701(a) (aiding and abetting the understatement of tax liability). I affirm that I have not been barred from presenting evidence or testimony by the Director of Practice.
Sign
Here I Signature ► Title ► Date of appraisal P. -
Business
Business address (including room or suite no.) I Identifying number
City or town, state, and ZIP code
Part IV I Donee Acknowledgment — To be completed by the charitable organization.
This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated
property as described in Section B, Part 1, above on ►
(Date)
Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B,
Part I (or any portion thereof) within 2 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and
give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.
Does the organization intend to use the property for an unrelated use? ............................... ► ❑ Yes ,M No
Name of charitable organization (donee) . I Employer identification number
street, and room or suite no.) I City or town, state, and ZIP code
/2/2 054r�U� /5i'lI viLG!_ /X 77_
r_
Authorized snature/ _ _Iv,w /% 1 Title, 14 1 Date
STF