United States Department of Agriculture

Forest Service Eastern Region

626 E. Wisconsin Ave.

Milwaukee, WI 53202 (414)-937-0318

Date ??, 2026

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Dear Mr. / Ms. TBD, You have been entered into a contract with the State of West Virginia to prepare an appraisal of lands considered for a conservation easement in South Fork District, Hardy County, West Virginia. Do not deviate from these instructions unless I amend them for you in writing. Any deviation from written instructions in the appraisal will render it invalid. If additional information becomes available during the course of this assignment, which is not consistent with the information included in this task assignment, the assignment instructions may be revised.

Forest Service Appraisal Case File Tracking No.:

FLP23-4254-0526 South Fork Lost River Tract 2

Date: TBD, 2026

US Forest Service Review Appraiser Contact Information:

Angela M. Kwasny, MAI, AI-GRS Senior Review Appraiser/Region 9 U.S. Department of Agriculture Forest Service 626 E. Wisconsin Avenue Milwaukee, WI 53202 Cell Phone: (414) 937-0318 Email: angela.kwasny@usda.gov

The above stated Forest Service review appraiser is the point of contact for appraisal assignment instructions, pre-work, and communication regarding the assignment during the course of the appraisal and review. The Forest Service review appraiser needs to be contacted for a pre-work meeting to discuss basic specifications, appraisal instructions, and review procedures before beginning the assignment.

As the Appraiser, disclose any services performed in conjunction with the property immediately preceding accepting the assignment, as an appraiser or in any other capacity. The non-federal appraiser shall report any conflict of interest, any potential conflict of interest, or any situation which may be perceived to result in an appearance of a conflict of interest prior to accepting the appraisal assignment.

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Exhibit K - Appraisal Task Assignment Summary

TBD Page 2 of 18 South Fork Lost River Tract 2 - TAS Assignment Summary

Copies of the appraisal and any other valuation documentation or opinions of value shall be furnished to the Forest Service review appraiser. Copies of the appraisal, analyses, or opinions of value shall not be provided to the State until notification by the Forest Service reviewer that the appraisal has been reviewed and approved for Forest Service use. The property owner shall not be provided with appraisal data, analyses, opinions of value, or copies of the appraisal at any time during or after completion of the assignment.

Federal appraisals are subject to disclosure under the Freedom of Information Act (FOIA).

If you have any questions or comments as you conduct the analysis and prepare the report, please contact me at (414) 937-0318 or angela.kwasny@usda.gov

Sincerely, ANGELA M. KWASNY, MAI, AI-GRS

Senior Review Appraiser cc: John Rowe, West Virginia Forest Legacy Program Coordinator W. Crawford, Regional Appraiser, USFS L. Krause, Acting Regional Program Manager for the Forest Legacy Program

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Forest Legacy Program Appraisal Assignment Instructions TAS Assignment Summary

Project Identification Please include the following 6 sections on the cover and letter of transmittal verbatim.

Official Case Name and Number

South Fork Lost River Tract 2

Forest Service Case File Tracking No.:

FLP23-4254-0526

State West Virginia

Project Name South Fork Lost River Tract 2

FLP Grant Number #22-DG-11094200-048

Location (County, State) South Fork Lost River Tract 2 is 1,844.12 acres located in South Fork District, Hardy County, West Virginia. A Conservation Easement and Restriction (CER) is proposed for 1,843.51 acres of the 1,844.12 acres. Please refer to the map at the end of these instructions. The four designated improvement areas totaling 62.21 acres noted on the map are not eligible for enrollment in the Forest Legacy Program.

Overview The ownership of Cross Knob Sportsman Club, Inc., contains a total of approximately 1,844.12 acres referred to as South Fork Lost River Tract 2.

Per UASFLA 2.3.6.2 damages as such are not appraised.

However, the appraiser shall briefly explain any damages to the remainder property and allocate the difference in the value of the property before and after the acquisition between the value of the acquisition and the damages to the remainder. The appraiser should note the allocation is an accounting tabulation and not necessarily indicative of the appraisal method employed. If damages have been measured by a cost to cure, the appraiser must justify the cost to cure and demonstrate that the cost to cure is less than the damage would be if the cure was not undertaken.

A preliminary larger parcel has not been identified. As the appraiser, you will need to determine the larger parcel based upon those tracts of land that possess a unity of ownership and have the same or integrated highest and best use (UASFLA 4.3.3). According to information provided, Cross Knob

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Sportsman Club, Inc. owns no other property in the area. The

0.61 acres that are excluded from the conservation easement are presented within these instructions assuming they are part of the larger parcel; however, ultimately it is the appraiser’s determination whether those acres are part of the larger parcel. If the appraiser determines the 0.61 acres are not a part of the larger parcel, please contact the review appraiser and these instructions will be modified accordingly.

The proposed acquisition is a partial interest (conservation easement) acquisition of +/- 1,843.51 acres.

The remainder parcel is the same property described for the Cross Knob Sportsman Club, Inc. ownership subject to the proposed Conservation Easement and Restriction (CER) over 1,843.51 acres of the 1,844.12 acres of the property. Please note there are four designated improvement areas noted in the proposed Conservation Easement and Restriction (CER) that contain a total of 62.21 acres. The four designated improvement areas are not eligible for enrollment in the Forest Legacy Program (FLP) and will not be purchased with federal funding.

Subject Property Before Total Acres 1,844.12

Subject Property After

Total Acres 1,844.12 CER Easement 1,843.51 Unencumbered Acres 0.61 *Note there are 4 designated improvement areas that total 62.21 acres and are noted in the CER Easement but will not be acquired with federal funds and will need to be separately allocated.

The value conclusions should be stated as a unit value (dollars per acre in most cases) and a total property value. The report should also state the range of units (acreage in most cases) within which the unit of value would be valid. Note the FLP CE will encumber 1,843.51 acres however, the Designated Improvement Areas 1, 2, 3, and 4 will not be acquired with

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Federal Forest Legacy Program funds and will need to be separately allocated.

Client, Intended Users/Intended Use

Client Reference: Forest Service Manual Amendment No.

5400-2026-1 effective May 12, 2026. In the case of a Federal acquisition, the Forest Service is the Client as defined in section 5410.5. In the case of a State acquisition under the State grant option, the State is the entity implementing the Forest Legacy Program. For this reason, for appraisals involving Federal Financial Assistance grants to the State, both the Forest Service and the State lead agency for Forest Legacy will be the Client (as defined in section 5410.5).

The clients are the USDA Forest Service and the West Virginia Division of Forestry.

Attention: Angela M. Kwasny, MAI, AI-GRS USDA Forest Service, Senior Review Appraiser/Region 9

Intended Users The IRS is not an intended user of this appraisal. The property owner is not an intended user of this appraisal. Only the parties specifically identified below are authorized to rely upon the appraisal.

The intended users are the USDA Forest Service and the West Virginia Division of Forestry.

Intended Use The intended use of the appraisal is to assist the State of West Virginia Division of Forestry in applying for funding for the proposed acquisition from the Forest Legacy Program of the U.S. Forest Service.

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Professional Standards and Assignment Conditions

The appraisal is to be prepared in conformance with the Uniform Appraisal Standards for Federal Land Acquisitions (Interagency Land Acquisition Conference, 2016) (UASFLA), and the Uniform Standards for Professional Appraisal Practice (The Appraisal Foundation, current edition) (USPAP).

If any of the provisions of USPAP conflict with UASFLA, then the standards of UASFLA take precedence under the Jurisdictional Exception of USPAP.

Legal Description(s) Lengthy legal descriptions may be attached.

Before Acquisition Refer to the 02_ConservationEasement_LegalDescription file folder on box. The legal description for the larger ownership (+/- 1,844.12 acres) before acquisition is assumed to be the same as the legal description in the Legal Description Tract 2 word file however it would include the

0.61 acres (if those acres are determined to be part of the larger parcel). If you determine additional parcels are part of the larger parcel during your analysis, please contact the review appraiser to request additional legal descriptions of the other areas.

Remainder Estate The legal description for the remainder (+/- 1,844.12 acres) is assumed to be the same as the legal description in the Legal Description Tract 2 word file (however including the 0.61 acres). The portion of the subject property to be encumbered with the proposed CE is included in the supporting documents on box in the 02_Conservation Easement_Legal Description file folder within the Conservation Easement Exhibit A word file.

Interests (Estate) Appraised The interests (estate) to be appraised are the “as is” rights, title, and interests which the property owner can convey as of the effective date of value. Refer to the title, last deed, outstanding rights, recorded and unrecorded agreements, etc.

Refer to UASFLA, 1.2.6.1.

Before Acquisition All rights, title, and interest in and to the 1,844.12-acre +/-subject property acquired by the Cross Knob Sportsman Club, Inc., a West Virginia corporation, in Deed Book 127, Page 21, TBD Page 7 of 18 and Deed Book 233, Page 685 subject to the following outstanding rights, reservations, benefitting easements, and/or encumbrances (based upon the legal description and title evidence provided):

EX 1 – A Quitclaim Deed and Boundary Line Agreement by and between Cross Knob Sportsman Club, Inc., and Grover S.

Funkhouser, Jr., et al. dated September 25, 1995, and recorded in the Hardy County Clerk's Office in Deed Book 233, Page 685.

EX 2 – The right of use by others of the Old Capon Road, which is located on or near the northern boundary of the subject property owned by the Cross Knob Sportsman Club, Inc.

EX 3 – A right-of-way easement of indeterminate width conveyed to Jack R. Ours and George R. Ours, Jr., their heirs and assigns dated September 8, 1971, and recorded in the Hardy County Clerk's Office in Deed Book 126, Page 554, which provides a right of ingress and egress through a portion of the subject property from South Fork Road (WV Secondary Route 7) along the Old Capon Road to access land located north of the Cross Knob Sportsman Club, Inc. property. [Note:

The approximate location of this ROW easement is depicted on the accompanying Appraisal Task Assignment Map.]

EX 4 – A 30’ wide right-of-way easement conveyed to Jack R.

Ours and George R. Ours, Jr., their heirs and assigns dated September 8, 1971, and recorded in the Hardy County Clerk's Office in Deed Book 126, Page 554. Said easement provides the right of ingress and egress through the subject property to access adjacent land located north of the Cross Knob Sportsman Club, Inc. property. [Note: The approximate location of this ROW easement is depicted on the accompanying Appraisal Task Assignment Map.]

EX 5 – A non-exclusive right-of-way easement of indeterminate width conveyed to the Cross Knob Sportsman Club, Inc. in Deed Book 127, Page 21 that provides access from South Fork Road (WV Secondary Route 7), along the Old Capon Road through adjoining private and to the subject property. [Note: This is a benefitting easement in favor of Cross Knob Hunting Club, Inc. and the approximate location is

TBD Page 8 of 18 depicted on the accompanying Appraisal Task Assignment Map.]

EX 6 - A 30’ wide non-exclusive right-of-way easement conveyed to the Cross Knob Sportsman Club, Inc. in Deed Book 127, Page 21 that provides access from Howard's Lick Public Road (WV Secondary Road No. 12) to the subject property through adjoining private land. [Note: This is a benefitting easement in favor of Cross Knob Hunting Club, Inc. and the approximate location is depicted on the accompanying Appraisal Task Assignment Map.]

EX 7 – Unrecorded easements, leases, or agreements for utilities that may physically exist on the subject property, including but not limited to the following:

● Potomac Edison (Overhead electric distribution and service lines to structures located within the various cabin lots located inside and outside of Designated Improvement Areas 1 and 2).

EX 8 – Rights of the shareholders of the Cross Knob Sportsman Club, Inc. in and to the 100 individual lots collectively contained in Designated Improvement Areas, 1, 2, 3, and 4, as shown in the Survey Plat recorded in Deed Book 131, Page 543 in the Hardy County Clerks’ office and in the Cross Knob Sportsman Club, Inc. “Special Shareholder Resolution” dated May 29, 1973.

Copies of the above referenced title exception deeds and a title opinion are available via box under the 01_Title folder. Please include comments within the appraisal report regarding whether each of these items has any impact on value.

Remainder Parcel: All rights, title, and interest in and to the 1,844.12-acre property owned by Cross Knob Sportsman Club, Inc., subject to the following outstanding rights, reservations, and/or encumbrances:

All the same as the Before Acquisition plus the following:

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EN1. Performance and compliance with the covenants, restrictions and conditions set forth in the Grant of Forest Legacy Conservation Easement, insured herein. (See Hypothetical Condition).

Copies of the above referenced title exception deeds and a title exception memo are available via box under the 01_Title folder. Please include comments within the appraisal report regarding whether each of these items has any impact on value. The designated improvement areas are not eligible for enrollment in the Forest Legacy Program and will not be purchased with Federal funding.

Hypothetical Conditions The appraisal must not include any hypothetical conditions not approved in writing in advance by the reviewer.

Include the following hypothetical condition in the after analysis:

1) The remainder property is encumbered with the proposed Forest Legacy conservation easement restriction as of the effective date of value.

Extraordinary Assumptions The appraisal must not include any extraordinary assumptions not approved in writing in advance by the reviewer.

Include the following extraordinary assumption verbatim in your report for both the before and after analysis:

1) The property is unaffected by hazardous material, and if found to be so affected, the property shall be cleaned up or the effect of the hazardous substances or petroleum products shall be remediated prior to conveyance.

Definition of Value “Market value is the amount in cash, or on terms reasonably equivalent to cash, for which in all probability the property would have sold on the effective date of value, after a reasonable exposure time on the open competitive market, from a willing and reasonably knowledgeable seller to a willing and reasonably knowledgeable buyer, with neither

TBD Page 10 of 18 acting under any compulsion to buy or sell, giving due consideration to all available economic uses of the property.” *

Note: The reader should note that this definition of market value, required by the Uniform Appraisal Standards for Federal Land Acquisitions, is not “linked” to a specific “exposure time” estimate as required by the Uniform Standards of Professional Appraisal Practice (USPAP, SR 1-2-c). Such estimates are inappropriate for, and should not be included in, appraisal reports prepared for federal land acquisitions under these standards (4.2.1.2, UASFLA, 2016).

This appraisal therefore invokes the Jurisdictional Exception Rule and does not include an opinion of reasonable exposure time.

*1.2.4, Uniform Appraisal Standards for Federal Land Acquisitions, (Interagency Land Acquisition Conference, 2016)

Larger Parcel The appraiser is ultimately responsible for the determination of the larger parcel. The information provided in this task assignment regarding ownership is intended to assist the appraiser in forming a preliminary understanding of the scope of the assignment. The appraiser should contact the reviewer to discuss the appraiser’s opinion of larger parcel early in the appraisal process.

The preliminary larger parcel has not been identified. As the appraiser you will need to determine the larger parcel based upon those tracts of land that possess a unity of ownership and have the same or integrated highest and best use (UASFLA 4.3.3).

Ownership Identify property held under the same ownership contiguous, in the nearby market area, or which should be considered in forming an opinion of larger parcel.

The owner is Cross Knob Sportsman Club, Inc. and is reported to own a total of 1,844.12 acres at this location. They own no other property in the area. As the appraiser, you should confirm whether they own any other properties that could be a part of the larger parcel during the appraisal process. A conservation easement is proposed for 1,843.51 acres of the

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1,844.12 acres. Please refer to the map at the end of these instructions for the location of the conservation easement.

Land/Acres 1,844.12 acres.

Location

South Fork Lost River Tract 2 is located in South Fork District, Hardy County, West Virginia.

Access (Legal and Physical Access)

Legal and physical access to the subject property is from right of ways to Old Carpon Road and Howard’s Lick Road (County Route 12 a/k/a Lost River State Park Road). Please refer to the map at the end of these instructions and various surveys and title documents on box.

The appraiser is required to provide a complete description of legal and physical access to the property (i.e., Tract 1 is legally and physically accessible from XYZ road, a paved county road that is accessible year-round with a standard vehicle).

Oil, Gas, Mineral, Sand/Gravel Assets

No outstanding rights. No known assets. Refer to the SFLR 2 Easement Final 05-16-26 for details regarding the right to extract these resources.

Timber A timber cruise is not available. The appraiser is expected to determine the feasibility of timber production as part of the Highest and Best Use (HBU) analysis. If the HBU includes timber production, the appraiser shall inform the Review Appraiser and work with the State to procure a timber inventory or timber cruise under a separate contract.

In using this report, the appraiser cannot merely accept such consultant report as accurate, but rather must analyze such report and adopt them only if reasonable and adequately documented and supported (UASFLA 1.13).

Water Features No water features.

Other Features None noted.

Buildings and Site Improvements

The property has four designated improvement areas.

According to the Cross Knob Special Shareholders Resolution all shareholders were assured and guaranteed that they would

TBD Page 12 of 18 be assigned for their exclusive use, benefit and enjoyment, a lot or parcel of real estate containing not less than ½ acre nor more than one acre for each share of stock owned from the 1,844.12 acres of real estate owned by the corporation. A copy of the Cross Knob Special Shareholders Resolution will be provided. The following are a few key points to highlight.

Each share of stock issued and unissued is assigned a lot by numbers one to 100. The lots remain the property of the corporation and the corporation pays all real estate taxes. All improvements placed upon the lots by the shareholders shall be considered personal property of the shareholder to whom the lot was assigned. Any such improvement shall remain personal property not withstanding that fact that the same may be attached to the real estate; that owner of said personal property shall have the right to remove same at any time.

According to property representatives 22 of the 100 lots have cabins.

Approaches to Value All appropriate approaches to value shall be considered in the appraisal.

Acquisition The proposed acquisition is a partial interest acquisition of conservation easement rights to encumber 1,843.51 acres of the larger parcel (1,844.12 acres). Please refer to the SLFR 2 EASEMENT FINAL 05-15-26 pdf within the 02_Conservation Easement_Legal Description file folder on box for the conservation easement restrictions as well as the location of the proposed easement. Note the FLP CE will encumber 1,843.51 acres however, the Designated Improvement Areas 1, 2, 3, and 4 will not be acquired with Federal Forest Legacy Program funds and will need to be

Remainder Property Description

The remainder property is physically the same as described for the Before Acquisition; 1,844.12 acres with 1,843.51 acres encumbered with a conservation easement and 0.61 acres unencumbered. The improvement areas are not eligible for enrollment in the Forest Legacy Program and will not be purchased with federal funding and will need to be

Land/Acres 1,844.12 acres.

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Location Same Access (Legal and Physical

Access) Same

Oil, Gas, Mineral, Sand/Gravel Assets

Same

Timber Same Water Features Same Other Features Same

Buildings and Site Improvements

Same as described for the Before Acquisition.

Approaches to Value All appropriate approaches to value shall be considered in the appraisal.

Contact Information

State Forest Legacy Program Coordinator Contact

Information

John Rowe Forest Legacy Program Coordinator West Virginia Division of Forestry 7 Players Club Dr.

Charleston, WV 25311 304-545-6063 John.P.Rowe@wv.gov

NGO (Third Party Facilitator) Contact Information

N/A

Owner or Representative Contact Information and

Phone Number

Will be provided upon award of the contract

Pre-work, Appraisal Inspection, Report Format and Delivery

Pre-Work Meeting A pre-work meeting is required for this assignment. The appraiser is required to contact the Forest Service Review Appraiser to arrange a pre-work meeting, either by phone or in person during a field inspection.

Field Inspection and Notice The appraiser is required to conduct a detailed field inspection of the subject property, and to inspect all comparable sales, mailto:John.P.Rowe@wv.gov

TBD Page 14 of 18 unless directed otherwise in writing. The appraiser is instructed to provide reasonable notice of the field inspection to the landowner and/or representative and to the FS Reviewer with an invitation to attend.

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Written Instructions and Supplementary Information:

The appraisal must include a copy of all written appraisal instructions, including this task assignment.

The addenda should also include last deeds, title information, copy of the proposed conservation easement, and any consultant reports relied upon.

Delivery of Appraisals/Number of

Copies/PDF

The appraiser shall provide the complete, signed appraisal to the Forest Service reviewer for the initial review. PDF copies are acceptable. “Draft” or unsigned appraisals will not be accepted for review. Revisions, corrections, clarification may be requested. After the Forest Service reviewer has notified the appraiser that the appraisal (with any revisions) has been approved, the appraiser shall ensure that the Forest Service has an electronic copy in PDF format of the final approved report.

The State will require additional copies; please refer to the contract for State requirements.

The contract appraiser shall not provide any appraisal work product to the Intended Users until notified that the appraisal has been approved for Agency use and/or until authorized to do so by the Forest Service reviewer.

Format Specifications The appraiser shall ensure that the Forest Service an electronic copy in PDF format of the final approved report.

Qualifications and State-Certification

The appraisal should include qualifications, a copy of the appraiser’s state certification, and verification of completion of a Uniform Standards for Federal Land Acquisitions appraisal course sponsored by a professional appraisal organization.

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Information Available/Provided to Appraiser

The appraiser is requested to contact the review appraiser if it is determined that additional information is required to provide a credible and well supported appraisal.

Legal Descriptions Before Acquisition: The legal description for the larger ownership (+/- 1,844.12 acres) is assumed to be the same as the legal description in the Legal Description Tract 2 word file however it would include the 0.61 acres (if the appraiser determines the larger parcel to include the 0.61 acres). If you determine additional parcels are part of the larger parcel during your analysis, please contact the review appraiser to request additional legal descriptions of the other areas.

Remainder Estate The legal description for the remainder (+/- 1,844.12 acres) is assumed to be the same as the legal description in the Legal Description Tract 2 word file however it would include the

0.61 acres (if the appraiser determines the larger parcel to include the 0.61 acres). The portion of the subject property to be encumbered with the proposed FLP CE is included in the supporting documents on box in the 02_Conservation Easement_Legal Description file folder within the Conservation Easement Exhibit A word file. Note the FLP CE will encumber 1,843.51 acres of 1,844.12 acres.

Survey Please refer to the 08_MapSurveyGIS file folder on box for a map of the areas to be encumbered with the FLP conservation easement.

Appraisal Maps (GIS, etc.) Refer to 08_MapSurveyGIS file folder on box.

Refer to 12_Additional Information file folder on box.

Title Report/Deeds Refer to 01_Title file folder on box. Title Report, Source of Title Deeds, Reference Documents, Club Bylaws, and other supporting documents.

Current Contracts for Sale, Marketing Information, Listing Information

None known other than for the proposed conservation easement through the Forest Legacy Program; The appraiser is required to confirm and analyze this info per USPAP and

UASFLA.

Copy of Proposed Conservation Easement

Refer to SFLR Tract 2 Easement Final 5-15-26 file within the 02_Conservation Easement_Legal Description file folder on box for the conservation easement restrictions.

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Timber Cruise/Inventory and Timber Valuation Report

A timber cruise is not available. The appraiser is expected to make a determination of the feasibility of timber production as part of the Highest and Best Use (HBU) analysis. If the HBU includes timber production, the appraiser shall inform the Review Appraiser and work with the State to procure a timber inventory or timber cruise under a separate contract.

In using this report, the appraiser cannot merely accept such consultant report as accurate, but rather must analyze such report and adopt them only if reasonable and adequately documented and supported (UASFLA 1.13).

Sub-consultant Reports None.

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