Casita Realty and Property Management Co. is now offering the complete and thorough appraisal and registration of your property for the new luxury taxes being imposed on qualifying residential properties. This will be completed accurately and in full accordance within the guidelines and laws set forth by the Ministerio De Hacienda

Subject: Casita Realty Co. Appraisal & Tax Registration Nov 2009

Date: November 21, 2009

Offered Services: Appraisal & Registration for Luxury Homes

By Thomas Haydu, Broker Casita Realty Co. S.A

ID # 3-101-502-596

Legal Base: Act 8683 "Solidarity tax for Strengthening Housing Programs" published in La Gaceta 239, 10 December 2008, this in order to provide a better quality of life for poor families in Costa Rica. This applies from October 1, 2009 and is valid for 10 years.

This luxury tax applies to real estate residential use, occasional and / or recreational exceeding an appraisal in accordance with the guidelines set forth by the Ministerio De Hacienda, of over 100, 000,000 colones (approx. $ 177,000) for which, Casita Realty and Property Management Co. has completed the formal training process of appraisal and registration procedures given by the Ministry of Finance tax office and offers the following:

Services for verification and registration of your property based on the “Manual of Values per unit basis by type of construction" to determine that type of construction and other fixed installations with the permanent ISOPROVI Program, which makes the automatic calculation of depreciation value and the maps and calculated matrices for homogeneous zones. Values for the land, and tools provided by the Ministry of Finance available in Spanish on their website www.hacienda.go.cr

Casita Realty and Property Management Co. S.A. offers timely and accurate calculations compiled by our own professional staff, experienced builders and licensed engineer.

Documents needed: Catrastro Map, age of construction verification & also construction plans if available.

Fee for inspection, consultation with our staff of professionals, materials, data registration in the program and report ISOPROVI property value $ 150.00. If the property appraisal, in accordance with the Hacienda's guidelines, is below approx. $177,000, there is no need to register the property under this new tax law.

Our fees for inspection of property provides consultation with our professional staff, includes all materials, data registration in the Program ISOPROVI, land valuation, photo files, registration and payment facilities for the new taxes.

Our total fees for an appraised value over $177000 is:

• up to $250,000 …………. $325.
• From $250,000 to $300,000 $425
• From $300,000 to $500,000 $525
• From $500,000 to $750,000 $600
• Above $750000, please call for a quotation.

You will need the appraisal service completed, registered and filed with your tax payment by December 31, 2011 to avoid penalties.