Estate of Rebecca A. Wineman - Page 9




                                        - 9 -                                         

          the north side of Highway 166 between Temettate Ridge and                   
          Twitchell Reservoir.  On the valuation date, the property carried           
          approximately 50 cows.                                                      
               Decedent owned 50 percent of parcel 6, which was a squarish,           
          648-acre property situated immediately west of Temettate Ridge              
          and parcel 5.  The easternmost corner of parcel 6 adjoined the              
          westernmost corner of parcel 5, but the properties did not                  
          otherwise share a common boundary.  On the valuation date, the              
          property carried 20-25 cows.                                                
               Decedent owned 100 percent of parcel 9, which was a                    
          rectangular parcel of 90 acres, situated directly northwest of              
          parcel 6.  The longer side of the rectangle (the southeast                  
          boundary) was also the northwest boundary of parcel 6.  The                 
          record does not reflect parcel 9's carrying capacity as of the              
          valuation date.                                                             
               Decedent owned 100 percent of parcel 10, a triangular parcel           
          created by the realignment of Highway 166, which severed Parcel             
          10 from other Wineman properties.  Parcel 10 is bisected by two             
          ravines.  At 7 acres, it is below the minimum parcel size allowed           
          by local zoning.  Thus, it would be valuable only to a                      
          neighboring landowner wishing to expand his acreage.                        
               Average annual precipitation on the properties ranged from             
          14 to 18 inches.  With the exception of only a few acres, the               
          soil composition and steep slopes made the properties unsuitable            





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Last modified: May 25, 2011