Estate of Carolyn J. Rogers - Page 18




                                       - 18 -                                         

         Richardson Timberland      2,505.60   2,505.60    2,505.60    2,505.60    2,648.36
         Sept. Lease                                                                  
         261 acres                                                                    
         Clarence L. Rogers         4,630.83   4,630.83    4,630.83    4,630.83    4,890.00
         Timberland - Sept. Lease                                                     
         489 acres                                                                    
         Clarence Rogers            4,305.00   4,305.00    4,305.00    4,305.00    4,548.60
         Timberland - Sept. Lease                                                     
         420 acres                                                                    

          The average annual gross cash rental from the five leased tracts            
          for the 5 years preceding decedent's death was $9.6964 per acre.            
               With respect to the five leased tracts that petitioner                 
          asserted were comparable to decedent’s lands which are specially            
          valued, the State and local real estate taxes paid for the 5                
          calendar years preceding decedent's death are as follows:                   
         1987         1988         1989       1990         1991                       
         Allen Timberland     $1,552.04    $1,552.04    $2,284.76  $2,284.76    $2,181.76
         March Lease                                                                  
         1665.28 acres                                                                
         Clarence L. Rogers      802.27       802.27     1,181.02   1,181.02     1,181.02
         Timberland                                                                   
         April Lease                                                                  
         860.8 acres                                                                  
         Richardson Timberland   264.58       264.65       264.65     264.68       265.34
         Sept. Lease                                                                  
         261 acres                                                                    
         Clarence L. Rogers      455.75       455.75       670.91     670.91       670.91
         Timberland                                                                   
         Sept. Lease                                                                  
         489 acres                                                                    
         Barnes Rogers           391.44       391.44       576.24     576.24       576.24
         Timberland                                                                   
         Sept. Lease                                                                  
         420 acres                                                                    









Page:  Previous  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  Next

Last modified: May 25, 2011