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HomeMy WebLinkAbout96-00411 ~, ,." ... " PETITION FOI~ PIWBATE ulld (;J{ANT OF I.ETTEHS ;)"\-9t,... 4Un._ ..__ " C /;\""(' (~,. .lH ry_ _ . at"" 1\""",,, as ~__ Kepl~cr Nil, '10: Ikn'lIwd, I{,~i,tel 01 Will, 1'01 Ihe t 'utlllly of Cumher ~a!!..d______ in the ('llIllI1I1Ul\\I,,'allh Ill' l'l,tlIPi,)'I\'ania S"dal S"l'IIrilY 8", .208,..2~:-2186_. rhl' Pl.tilion 01' Ihe 1IIHIl'I,i~ned Il"pel"ll'lIl1~ 11.'J1ll....Cllh Ihat: "'HI! pl'lilil1l1l'r~ who j, all' IS Yl'ill' nl al-!l' \H oldl.'billlll\t.:..l'\''\.'ULJ:U _+____________~_..+____ named ill thl'la...t will "I' Illl' al',"l' dl'l"l',knt. dall'd _ _ ScplclIl ~,r u,____~~y~_ __.___,._________, 11)- and ,odicill,) daled . N/A ___ __" .w. ____._.u_____________.___ 1,I,Il~' ,d~'\;lnl ~.i".1I111'1;111,~.'. l',~ 1,'lIl1lh'l,Il11'11 ~k;111i llll'\l'dlltll, l'Il:,) Cumberland 1>1.'1,'l'ndl'lIl \\a~ dnl11il'l1l'd atlkath ill _ _ ____('mulIY. Pl.'l1n!olyl\"ania, \",'ith h _ ~_E__ la~r lamil\' ~H prilh'Wal Tl....idclll.:C at '1-92a_-i;rincc.t~;L Ave; _Cam!,,!lil!. Ilu~uu~h,.., Au... _... .," O' n .. ..___n 111,1 '1ll'l'I, IHlmltt" ;tll.llllllll~IJI,dll\ J 1996 ----------. Ill'\.'l'IHh..'nl. tl1l.'lI ._~?. __. YI':~I"\ uf agl" dicd __ ~!ay 6~__._ al _ Puly Clln.i,c Hed.~cill l.ent"E. ... ... .."... .. 1"\l.:l'PI a... h,lh1\\'. dl'\.'l'lknl ~hl nOlll1any. \la... 1101 "i\or...:cJ ami did 1I0t ha\c a child born ur "dopted ~Ifll'r l'\I.'l"tlliOIl o\tJ'f,' \\ill ollerl.'d for prohalc: \\a' lIot thl' \"klil11 01 a killing amI \\,;1\ ne\'er adjudicatcd 1I1\.'OI1lPl.tl'llI: ______~__. -. ...-- ------ -. ----------- -------- ----------- Dl'l"l'lllklll at dcalh 0\\11l.'d P1t11ll'r1y \\ith l'~limatcd \allll" a... 1'0110\\': (If dmllld1l'd in Pa.) :\11 pl'l",onal proPI.'IlY (If nnt dl1lllidlcd in I'a,l Pcrl"onal propl'rty ill PI'I1I1,yl\ania (II Ill'l dOlllil"ilnl in POl,) 1'1'1"'I111al propl'ny in C"lIIl1Y \'allll' nf ll.all....lalc ill Pl'l1n'~ hania ,illlal..d a, 1"lhm,: _1928 Prince tun. Ave, ....Camp ,IiPI J'A,,___. S_. UnknuI'" S S-U'" S "_~"__'-'Knuwn -~------_.-------------------- \\ IILI{UllI{L. pClilioll,'rt'l 'ClI1CClllllly wllle'It') Ihe pwhale 01 Ihe la,l will alld codicil(,) prC'l.'lllcd hl'I"C\\llh and thl' grant of klll'r... lC~Ulm<::l:t51_ry_ ITl"I,llIWIl!,Il\, .h111l11\l'lr,tlIII11..:_I_;\,; adminl\tralitlll d.t'l,n.c.I.i1,) Ihl'HHI. ~ :-.,C::O:;:"., J. . Thelma L. l\ye ~"~. 1928 Princetun Ave, Camp iU,li PA 17011 \ l~}' ,::" ~ " i - .-- ------+-----.-- ------ . ---- ---------_.,----- OATH OF PEHSOl'iAL I{EPIU:SEl'iTATIVE CO\I\to\\\ I-::\I.TII OF I'E\:\SYI.\'A\IA cot \'n 01' Cumberlc nd I j" ,;,; I Ill' Pl'!llil\IIClb) alllnl' llall1nl '\"I.';t1(~lllt a!'lillnl') Ihal till' ...t;IICI11I.'1l1"'1lIIhl' lorrl!nillg pl'lilion an' lillI.' ,lIld I tl/i,,'l1 11'1111..' 111.....' \11 tl~l' ~1I!~'.\kd~l' allll bdid 1.11' Pl'litUHlt.,'It,) and Ihat a~ pl'r~llnal rl.'prc~cII. lilltH'I'.II'l 1111.' abO\l' dl.....l.lklll pl'li,ill:\\"'!I'. \\ill \\l'lI and II Illy admini"'ll'r thc l....lal'. al."l'mJing. tn law, d;:'C "" - j. Thelma L.-- }:)'C 1928 Pr'i,icctun Ave: -+- -----. ---.. Camp lIiU.!"L17.Q.lL.. _, ___ S.'''''''' '" '" allillll.l'll ;''td ,"!hl'jlbl.'d I hdoll' n\;.' lili, 'O'O . ..J..... dJ.\ "I' 9!.lalt, t,V~:~:;'~~]<-J/),~';L;~~"j~ /.5 _ IL} <jJ.,,0 %Y c. 'l.c.WlS !i,'e",,'1 l \.l. ~~ .... -- ------,,- ~ ~. ~ ... .. - .~ - \ f No. 21-9(;- 411 Eslule 01' Nary C. Kepner . Deceused DECREE OF PROnATE AND GH.ANT OF LETTERS AND NO\\' .~h is 22nd Jay_uJ:,l~!Y____._, I')~, in con,ide,,"ion of thc pctition on lhe reverse side hereof. sillisfat.:lory proof having heen pn:"Icn1cd hchnc me. IT IS DECI{EED that thc ill>lrlll11enl('l daleL _..?,c,l'tc!,!!>er_l..Q, _.1992 dcscribcd thcrcin bc adl1lillcd 10 prohale and filcd of rc~nrd '" the la,l willllf Nary C, Kepner and Lcllers testamentary arc hcrchy ~ranted In Thclma-I-._NYI;l-- ----~.__.__.-.- ..------.- --.----- \t17. ~" '- ' Ji/ JIHillM /', t-, ,(!w<~ /'/-1,' . a;tbC! (/ Rl'gi~lc' If WillI, . &f"t-f.- . Mary C. Lew1S () FEES Probatc. LCllcrs. EIC, ,,",'," $ 200.00_ Short Ccrtilicales(4l ,',',','" $ 12.00 I{enllncialion """""""" $ x-Pages (2) $ 6.00 JCP TOTAL .__ $. 5.00 Filcd ,May ,22,.,1996""""", ,~n.9.Q, Keith O. llrenneman 47077 "n()~NH ISUP' C1, t,l), No,) 44 H. Hain Street Hcchanicsburg 1'/\ 17055 "lJIl~I'SS (717)697-8528 PIIONF 00 c- '0 :I) ;:l'1l 01 :1J.T.J (\ n ,', , , , , " ~; -: t N ( N c :1.> ~' '0 (t", ;:. - " .j>, Called Attorney on 5-23-96. 21-96- 411 00 ~ :0:0 C(ii (1)lP, ;3 :;, ,,-'0 t.~' . ~ 1.< ~ " 'J ;~-t '" i~, q 0 N :"\ N (: ~b p~ :.:> (. \0 in 0 :o~ .. - ;t>;:l. - ..,. LAST WILL AND TESTAMENT I, MARY C. KEPNER, of Camp Hill, Cumherlaud County, Pennsylvania, heing of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all fonner Wills or Codicils hy me made, I. I direct that all my just debls, funeml expenses, testamentary expenses and all inheritance taxes (whether such taxes may he payable hy my estale or by any recipient of any property) shall be paid from my residuary estate as ~oc:t as pr::ctic::b:c after my <lCCc.1SC and as par: of Ih(; administration of my estate, My Executrix shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give, devise and bcquc.1th all of my estate, both real and personal property to TIlELMA L. NYE. 3. I nominate, constitute and appoint TIlELMA L, NYE as Executrix of my estate. 4. I direct that my Executrix shall not be required to file a bond to secure the faithful perfonnance of her duties in any jurisdiction. 5. I authorize and empower my personal representative, in her sole "nrl absolute discretion, to purehase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lcase, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind fonning a part of my estate for such tenus and such prices as they may deem advisable; to borrow money for any plllpOses conneeted with the protection and preservation of my estate; to mortgage or pledge any real or personal property fonning a part of my estate or to join in or secure the partition of same; to tnt I( M,C.K. Page I of 3 Pages COMMONWEALm OF PENNSYLVANIA) SS, COUNTY OF CUMBERLAND ) I, Mary C, Kepner, Testatrix, whose name is signed to the allached or foregoing inslnllllent, having been duly qualified according 10 law, do hereby acknowledge that I signed and executed the instnllllent as my L1st Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed, e ~ Ma~pner SWC\n! or artinlled to and acknowledged "'~f(lre me by Mary C, Kepner, the Testaliix, this 10th day of September, 1992 " , /. ,c:, " f ,.... I) t. '/.. -} , " Notary Publi Nolana! Seal Conino L Myer.;, NolaJy Nf1c Ca~slt! fl<yo, CcmbCt1ard Ctu1Iy My Commr"soon E'Plos May 22. , (l95 t.~""w. PuMS,lwan;aAisc.o.abOn Of NcAancs COMMONWEALm OF PENNSYLVANIA) SS, COUNTY OF CUMBERLAND ) We, /,,{ //, .tJ" I. )/ )f~1 ';"10'/' .I/.,t ",{, ,.If I; /. (""of iI"'-' , ' the witnesses whose names are signed to the allached or foregoing instmment, being duly qualified according to law, do depose and say that we were present and saw Mary C, Kepner, the Testatrix, sign and execute the instmment as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will s witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or 10 rs of age, of sound mind and under no constraint or undue inOuen ): .- /1', J. ,-'J,- , ,-J) /' -~ I -..' Address / ''-., .. f ' ...../~ , ~- J 7}' '-/'t{ .-......t./ 'Address ~ (':<;.;- _";; "."1 ,{/", /:,.-::>:- (' " ' I ,a't....I( //.:.. /-/ro_".'~ Swon! or artinned to and subscribed before me this 10th day of September, 1992, " , (, . ,J, I"~ Notary Public I '/ J. 'j- ,-" Conine L~r<ll Seal Callos'" Bonl, (;"~ Pt.t6: MyCoot~E'l>"~MJV~ Ml.lIlller, p"""")~"'''''~ 0/"-ntiS Page 3 of 3 Pages CERTIFICATION OF NOTICE UNDER RULE 5.6(al Name of Decedent: Mary C. Kepner Date of Death: May 6, 1996 No. 1996-0411 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the orphans' Court Rules was served on or mailed to the following beneficiary of the above-captioned estate on or about May 28, 1996. Name Address I Thelma L. Nye I I I, Notice has now been Rule 5.6(a) except: 1928 Princeton Avenue Camp Hill, PA 17011 given to all persons entitled thereto under NONE. ~ Date: May 31, 1996 ;(' I i. I,/"'e. / '1- t UU-v-..-.--' Kelth o. Brenneman 44 West Main street Mechanicsburg, PA 17055-0318 (717) 697-8528 capacity: Personal Representative x counsel for personal representative 00 c:- :~ !T' '0 0' :p'if? ,,,:". II ( fi ~ - LAW OHICI:S SNELDAKER 8r BRENNEMAN (, " ,,-, ~- ~ ~ ~ 0 ~~, --- ... .;:. COMMONWEALTH Of PENNSYLVANIA COUNTY Of CUMBERLAND ss: TIlEUlA I.. NYE ,__ _ ____. u_ __ _____'_.__ ---- ..- ------ b.ing duly 6wort!.._ ...~.._ according to law, d.pos.s and ..ys thatHh. .l~__ll.!~ ..-. on . ,.._ .___.EKecutrlx.. 01 th. Estat. of u~}lary...c,_Kcpl1cr_._._._._...__.-- I.t. of __ llorough of Cnmp 11111 ..._ _. _, Cumb.rland County, P." decoas.d and th.t the within is an inventory m.do by .., . ". .. Thel,m~ ~~llY~.. __,.... ..-, tho said Executrl~._ of the entire est.t. of said decedent, consisting of all the p.rsona' prop.rty and re.1 .state, except r..l .st.te ouhid. the Commonw.allh of Pennsylvania. .nd that the ligures opposit. each iI.m of th. Inventory r.pr.sent ii's f.ir v.lu. .s of the date of decedent's death, Sworn to and subscribed before me, ',' _r~~~ju~,n.__-.-'- E..cutor . Admlnhtl.tor February 1928 Princeton Avenue ---..,.-. ----------..--.-. Not~u:al Sa:.ll Patnoll J, T110fJ~.ofl, Nolmy PubtlC t.Io<;h:J.;";lrJf~ 0010, Cumbcrtsnd County My Commlsslcn E,piros Doc, 31, ,996 v....~Prf,..~...;jl;t,A~-.~d~ Cnmp III II . PA 17001 .--..-...-- -.---- Add,... O.te of O.ath -,----.. _.__._--~--_._._-----_._--- 6 ~y 1996 Day Month v.., INSTRUCTIONS I. An inventory must bo filed within three months alter appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional a..eh. 3. Additional sh.eh may b. attached as to personalty or r.ally 4. See Articl. IV, Fiduciaries Act of 1949, ..,; .: >- .<: '" w t.ll .. ~ ~ " ~ ~ .... ,,: " .. .: ..... w < '" .. ~ .: a.. .... u ..... 0 VI ~ 0 ~ ~ Cl ... 0 w "- "'I c '" .. "" I 0: W '" .. '" ~ l- X a.. ~I a.. c: .0 .... -' LL ::11 .,; ~ '" Z 0 0 I LL -' < '...' a.. i 0 :I: ..... W 0 < w U :I: I ,;. -< 0: '" > Z I , - 1 .<: Z 0 >oi ""' c oJ C ,,:, al ~ .... ci VI Z :;; 0 I Cl 0: "', U Z w < ~. ' u, ... ~ a.. 'tl c .. - ;: 0 ~ .ll 'tl -" ~ E - .! 0 .. ~ 0 -' U u: co Inventory ollhe real and personal eslate 01 ~I" ry c. Ke)1I1Cr -_.__._~~_.~--~----- deceased ---+--.-- __.. n._....__._ ... r" I REAL I;STA'm 1. All that certain property Improved wlth a resldentlnl dwelling conunonly known and numbered nH 1928 Princeton Avenue. Cllmp 11111. Pennsylvanln liS more Cully described In the deed recorded In Cumberland Connty Deed lIook "1\", Volume 14, Pllge 463, $80,000.00 TOTAL Rf~\L ESTATI;: I i$ 80,000 00 I i PERSONALTY I. Miscellaneous personal property: 2. Dauphin Deposit llank [, Trust Compnny checking account No. 0023527188: 3. Pennsylvania state income tnx rebnte: $ 1,420.00 31,499.23 369,00 TOTAL PERSONALTY: 33.288 23 RECAPITULATION TOTAL VALUE REAL ESTATE: TOTAL VALUE PERSONALTY: $ 80,000,00 33,288.23 TOTAL APPRAISED VALUE: $113,288.23 0) ... II ~l "- " " 'c. ("J I I., N ~ ,.., , Ld : i , .., r- ue..: 0- u..: P' ..1.) :; Gu (~. \ , { ;1 , 0) I ! ' 1-- __.J ~v Li LAW OFFICI:S SNELOAKER. BRENNEMAN 8: SPARE Nye in fee simple. ALL THE CERTAIN piece or parcel of land, situate in the Borough of Camp Hill, County of Cumberland, and state of Pennsylvania, bounded and described as follows: BEGINNING at a point on the northern line of Princeton Avenue at the dividing line between Lot Nos. 24 And 25 of the hereinafter mentioned Plan of Lots; thence in a northerly direction along said dividing line, one hundred fifty (150) feet to Lot No. 46 on said Plan; thence in an easterly direction along said Lot No. 46, fifty-two (52) feet to Lot No. 26 on said Plan; thence in a southerly direction along said Lot No. 26, one hundred forty-nine and eighty-six hundredths (149.86) feet to Princeton Avenue; thence in a westerly direction along the northern line of Princeton Avenue, sixty (60) feet to the place of BEGINNING. BEING Lot No. 25, Plan of College Park as recorded in the Cumberland County Recorder's Office in Plan Book No.4, Page 8. Thereon erected a single brick dwelling house known as 1928 Princeton Avenue. BEING the same premises which Frank F. Wilsbach and M. Rita Wilsbach, his wife, by their deed dated and recorded November 2, 1950 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book II Nil, Volume N , Page '{63 , granted and conveyed unto Richard Kepner and Mary C. Kepner, his wife. The said Richard Kepner died April 25, 1992, at which time title in the above premises vested by operation of law in his surviving spouse, Mary C. Kepner, decedent herein. IT IS FURTHER ORDERED AND DIRECTED that a certified copy of this Decree shall be recorded in the Office of the Recorder of Deeds for Cumberland County, Pennsylvania among the deeds recorded in said Office, said Decree to be indexed in the Grantor Index for Deeds against the Estate of Mary C. Kepner, Deceased and in the Grantee Index for Deeds to Thelma L. Nye, pursuant to -2- Section 3536 of the Decedents, Estates and Fiduciaries Code (20 Pa.C.s. S 3536). J. f I hereby certify that the residence and post office address of the within named Grantee is: 1928 princeton Avenue, Camp Hill, Pennsylvania 17011. }:{,~~1te,t41'L-- Attorney for Grantee N.T.s. LAW o,Flces SNELDAKER. BRENNEMAN 6: SPAR!: -3- "., ,n 0 ':::: <:0 ~ 2 Z Z '< ~ ~ :!'- -:: <: " :::j :2 ~ ..J ~ :- >- ~ '" . - cJ c <: z Z , 1 Z '" ~ Z '< r u.J :-; .', c.. cJ Ii " ~ 0 ~ Ii ~ CO 0 ~ '- i: ,< ::.> . ~ <0 <: '" < ~ z <: :J: U u.J :? FIRST AND FINAL ACCOUNT OF THELMA L. NYE, EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF MARY C. KEPNER LATE OF THE BOROUGH OF CAMP HILL, CUMBERLAND COUNTY, PENNSYLVANIA THELMA L. NYE, Executrix and Accountant herein avers as follows: DATE OF DECEDENT'S DEATH: May 6, 1996 May 22, 1996 DATE LETTERS TESTAMENTARY ISSUED: DATE OF FILING OF CERTIFICATION PURSUANT TO RULE 5. 6 : June 11, 1996 LETTERS WERE ADVERTISED AS FOLLOWS: June 4, 11 and 18, 1996 The patriot-News Company: Cumberland Law Journal: June 7, 14 and 21, 1996 PERSONALTY - PRINCIPAL ACCOUNT DEBITS The Account charges herself with receipt of the Decedent's goods and chattels as more fully set forth in the Inventory and Appraisement filed in the Office of the Register of Wills for Cumberland county on February 12, 1997: $33,288.23 $33.288,23 TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS: PRINCIPAL CONVERSIONS INTO CASH NONE LAW O'FlCts SNELDAKER. BRENNEMAN Or: SPARe NONE , , I l f I I \ \ I PERSONALTY - INCOME ACCOUNT DEBITS The Accountant charges herself with receipt of the following items of income from personalty: C ec i ccou t No. 0023527188 - Dau hin De os it interest income from date of death to closing: $ 17.99 10,86 Refund, overpayment of medical bill: $ 28.85 TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS: PERSONALTY - INCOME ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from personalty income: NONE NONE REAL ESTATE - PRINCIPAL ACCOUNT DEBITS The Accountant charges herself with receipt of the Decedent's real estate as follows: ALL that property improved with a residential dwelling situate in the Borough of camp Hill, cumberland county, pennsylvania as more fully described in cumberland county Deed book "N", Volume 14, Page 463, commonly known as 1928 Princeton Avenue, Camp Hill, appraised value: $80.000.00 REAL ESTATE - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for payment of the following items from real estate principal: 41.69 18.44 LAW O,'ICE8 SNELDAKER, BRENNEMAN a SPARE: 06/14/96 06/14/96 Bell Atlantic - payment on account PP&l, - payment on account $ -3- , 06/14/96 06/14/96 06/14/96 06/14/96 06/18/96 08/01/96 08/02/96 08/02/96 08/02/96 08/02/96 08/02/96 08/31/96 08/31/96 08/31/96 08/31/96 08/31/96 09/03/96 09/03/96 02/17/96 - -. ......".... -.....-. UGI - payment on account Pa. American Water Co. - payment on account Suburban Cable - payment on account AT&T - payment on account Leon D. Gerlach, appraisal of real estate Ann M. Markley, Tax Collector - 1996-97 school taxes PP&L - payment on account UGI - payment on account Pa. American Water Co. - payment on account Suburban Cable - payment on account Bell Atlantic - payment on account PP&L - payment on account Suburban Cable - payment on account UGI - payment on account Bell Atlantic - payment on account Pa. American Water Co. - payment on account Waste Management of Pa. - payment on account Bell Atlantic - payment on account Ann Markley, Tax Collector - 1997 County/ Township taxes TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS: REAL ESTATE - INCOME ACCOUNT DEBITS The Accountant charges herself with receipt of the following income from real estate: NONE REAL ESTATE - INCOME ACCOUNT CREDITS The Accountant claims credit for payment of the following items from real estate income: NONE LAW OFFices SNELDAICER. BRENNEMAN & SPARE -4- 76.23 17.81 19.98 14.55 250.00 780.66 47.77 72.79 41. 43 19.98 16.08 13.60 21.96 19.47 12.52 7.84 35.88 5.84 304.30 $1. 838.82 NONE NONE ~"_...... LAW o,.,lces SNELDAKER. BRENNEMAN 8r: SPARE RECAPITULATION I. PERSONALTY A. PRINCIPAL ACCOUNT Debits $33,288.23 Credits 23.971.92 Balance $ 9,316.31 B. INCOME ACCOUNT Debits $ 28.85 Credits -0- Balance $ 28.85 C. NET BALANCE OF PERSONALTY: II. REAL ESTATE A. PRINCIPAL ACCOUNT Debits $80,000.00 Credits 1.838.82 Balance $78.161.18 B. INCOME ACCOUNT Debits $ -0- Credits -0- Balance $ -0- C. NET BALANCE OF REAL ESTATE: III. NET BALANCE OF ESTATE FOR DISTRIBUTION: -5- $9,345.16 $78.161.18 $87.506.34 COMMONWEALTH OF PENNSYLVANIA) COUNTY OF CUMBERLAND ss. THELMA L. NYE, being duly sworn according to laW deposes and says: that she is the ExecutriX and Accountant identified herein; that the foregoing Accounting is true and complete, that the attached list or schedule [*1 contains the names and addresses of all persons who have given notice of their claims, and whose claims remain unpaid; that the attached list or schedule [**1 contains the names of all persons interested in the distribution of said Estate; and that the facts set forth in the within Account are true and correct to the best of her knowledge, information and belief. .-' 1 ~e-' !2 XL\",- Thelma L. Nye (EXecutrix and Accountant) sworn to and subscribed before me this ,:30 lj.. day of september, 1997. ~tl) ~.\d/uJ1~J Notary ublic Nolarlal SOOI PaIJ1CIll J. TIm"",on. NoInl'/ publlC ~",l>JIO Born. cumllorlanll County My eommtS.o;!on ExplrRS [loC. 31. \ ooe ~(f""tn f\')f't"e"""""" (yIrlJli~r_" Nrl~" LAW O,F1CI:D SNELDAKER. BRENNEMAN 8: SPARe R[V.ISOO EX. 17q", ... ~ :ac~cn ..,,,,.. ........, ",00 ..,,,,-, ...... ... ox .~ "'z ...... "'Q a:z 8~ (,- fOR DATlS Of DIATH Ann ,'/31191 CHICK HIRI If A SPOUSAL POVIRTY CRlDIT IS CLAIMID [J flU NUMBlR J!./. (I) I I '", "" tI,~., 1/ fl<,' ,rl\' , I ..... . (1(// COMMONWEAltH Of PfNN~YlVANIA OfPAII.TM(NT Of REV[NUE OEPT 280601 HAIUlISBURG, PI. 11128,0601 ;J / ,-/. Ie I '/ - _J INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) i i 1 ~ z ... Q ... .., ... o OICIOINI"S NAME IlA!lI. ftll!!T. AND M!DOLl 1r41f1"'U Kepner, NOlI' SOCIAL SECUIlII, NUMIU OA11 Of BIRTtl 21 COUNTY COOE._ 9(, YEAR 1.11 NUMBER DlCIDHtl'!!COMPLIH "'COIII!!!! I ()28 PI' Illt'l.t ull l\v<.'lltle Camp 11111. I'A I 7r.ll) I Co...", ClImher I ilnd ",MoutH 111((1...[0 (!Ill It~!lUUCT10N!!1 DAn 01 mATtl 5/6/96 03 D~. I _8. Remainder Return liar dot., of death priar 10 12.13.821 Federal E"al' TOA Return Required Talal Number 01 Safe Depo,it Bo.... 208-21,-2186 1" ""I'CUII! \l.ihlW'Nu ,.auu' NA"'I (1,1." I'HI ,1.'.0 "",(l0\1 "..I.Atl 'II/A o 2. C 40. Supplemental Return COMPlln MAIliNG "'OOIlUS !./, ,~. }lain Strcl't ~Iechanl cshnq;, I'A 17055 80.000.00 33.299.09 9.064.1,0 (8 I 113.299.09 9.914.49 1111 (12) (131 (141 103.384.60 x._c X .06 = X .15 = 15.507.69 (181 15.507.69 (191 15.M,8.70 (201 38.99 121) (21AI 121B) 38.99 ---- NAM! Keith O. IIrenneman. Es Illre IUHHON! NUMBUI 717 697-8528 z o ;:: :5 ::> ~ a: ox .., ... a: 1. Real Eltale (Schedule A) 11 ) 2, Slacks and Band. ISchedule B) (21 3. Clalely Held Slack/Partnership InlorOlt (Schedule q ( 31 4. Mortgages and Not" Receivable (Schedule D) ( 4 1 S. Calh. Bonk Depolitl & Mi5tellaneoul Perlonol Property ( 5 1 (Schedule EI 6, Jointly Owned P,aporty (Schedule f) ( 6) 7. Tranl'e" (Schedule GllSchedule l) (71 8. Total Gran Ane" (total line' 1.7) 9. Funeral Expensel, Administrati...e Cost" Mi5tellaneous 19) Expenses (Sch.dule HI 10. Deb... Marrgage llabilitlOl. lien. ISchedule II (101 11. Total Oeductions (tolallines 9 & 101 12. N.t Volu. of Estale (line 8 minus line 11) 13. Charitable and Go...ernmental Bequests (Schedule J) 14. Net Value Subj.ct to Tax (tine 12 minulline 13) 15. Spousal Tronsf.,. (for dotel of death aher 6.30.94) See Instructions for Applicabl. Percenlag. on Re....n. (15) Sid.. (Includ. ...alues from Sch.dule K or Schedule M.) 16. Amount of line 14 tax obI. 01 6% rote (161 (Include yalues from Schedul. K or Sch.dule M.) 17. Amount of line 14 IOAabl. at 15% rate (171 (Includ. ...alues from Schedule K or Sch.dule M.I 1 B. Principal lor; due (Add tax from lines 1 S, 16 and 17.1 19. Cr.dill Spousal Poverty Credit Prior Paymentl + 11..732.10 + 850.09 103.384.60 DiiCount 736.60 Inlere\t z o :i ~ ::> ... ~ c .., )( ox ~ 20. If Line 19 is gr.ater than line lB, ent.r the difference on line 20. This is the OVERPAYMENT. m 0 .II:r.r.1~II'U,.I..[OI'.'II,."I'I.I'JiIIlI~.'.l'Itn":'r.I':1....l.ltl.....(,U.l~l.~..r.1I1 21. If line 18 is grealer than line 19, enler the difference on line 21. This i\ the TAX DUE. A, Ent.r th. inlerest on the balance due on tin. 21 A. B. Enter Ihe total of line 21 and 21 A on line 21 B, Thil is the BALANCE DUE. Make Check Payabll 10: Rlgll'" of WllIs, Agent ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ..(..( ~nder penalties of perjury, I declare that I ha...e lJIlamin.d this return, including occompanying schedules and ,'talemflnll, and 10 the bfllt of my ~nawledg' and beliel. It i\ true, correct and complete. I declare ,hot all real estate has been rflportfld at true market ...alue. D.c1aratlon of preparer other than the p.nonal representati...e it based on 011 information of which pre parer hos any knowledge. SIGN~UIlf. O~..fl.UON IlUPON!!IBl! fOR filiNG RETURN ADORE!!S DAn -" -'\'\00, -f 14. ~ bttidll.lX 1928 I'rlncetun ,\ve.. Cam) 11111. 1'.\ 17001 ;/1.:'/</7 "O:;lNAt !~RIPAIlEIl OTHEIl HAN R!PIl!UNI"tlV! "DORU!! o,n , -t,t,t...t'-_ 44 \~. }Iain Street, }:cchanicshuq.'" PA 17055 :l1'~/97 . Act #48 of 1994 provldel for the reduction of the tax ratel imposed on the net value of transferl to or for the UI. of the spous.. Th. ratel as prelcrlb.d by the statute will be: . 3% (.03) will b. appllcabl. for eltates Df decedents dying on or after 7/1/94 and before 111196 . 2% (.02) will be applicable for estotes of decedents dying on or after 1/1/96 and before 1/1/97 . 1 % (.01) will b. applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98 . Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS. YES NO 1. Did decedent make 0 transfer and: o. retain the use or income of the property transferred, ....................................................... x b. retain the right to designate who shall use the property transferred or its income, ............... x x t. .. c. re aln a reversionary Interest; or ....................................................................,.............. d. receive the promise for life of either payments, benefits or care? .............,..................,...... x 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ..... ......, ....,........'...,........,....,.. ,.,...",................'..,................',..,... x 3. Did decedent own an 'in trust for' bank account at his or her death?..................................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. '.' "1 0\ I,l) (., . . .~. N ~ ;"" :~J "c.; J: 1- .-" ,,) ~ GO 11\1-1)011.. IUTI '*' SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Plea,e Print or T e FILE NUMBER 21-96411 COMMONWfAlTH Of '[NNSYlVANIA IHHllnANCI fAX InUIN IlSlOIHr DlelDINl ESTATE OF Hllry C. Kepner (All prop.rty 10ln,lv.own,d with the Right 0' Survl'lOnhlp mUlt b, dllClol.d on Sch.dul. F) N~~~ER DESCRIPTION VALUE AT DATE OF DEATH 1. Dauphin DepuHlt llnnk & Trust Cumpnny checking account No. 0023527188 $31.499.23 2. Hlscellaneuus furniture. furnishings nnd persunnl pruperty 1.420.00 3. Refund credit on nccuunt nt Tristnll AssucIateH 10.86 4. Pennsylvania state income tax rebnte 369.00 , I f TOTAL (AI sa enter an line 5, Recapitulatian) 533.299.09 (Attach additional BVJ" )( II" ,hee" if more 'pace i, needed.) II'W.III'".I"" 'i':l~~ ~br COMMONWU,lftt O' PfNN$TlVANIA INl'lflllTAHCf ToU _UUtU aUtDlNT OlClOUH SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCEllANEOUS EXPENSES PI.as. Print or T p. 21-9(, 1.11 Hary C. Kepner B. 4. C. 1. 2. 3. 4. 5. 6. 7. 8. D!SCRIPTION AMOUNT A. Funeral ExpenlOll ITEM NUMBER 1. Husselman Funera Illume. I ilL'. $4.918.00 1. Admlnlstratlv. Com: Personol Representative Commissions N I A Social Security Number 01 ""nonol Roprosentotive: Veor Commissions paid 2. Attorney fue. to Snelbaker, Brenneman Eo Spare. 1'. C. 2.500.00 3. family Exemption Ooimant Relationship Add",.. of Claimant at docedent'. death Slreo' Add",.. City State Zlp Code Probate Foes tu Register of IV! 11 ~. Cumberl"nd Cou nty 223.00 Mlscelloneou. Exp.ns.s: Advertlse letters - Cumberland Law .Journal 60.00 Advertise letters - The Patriut News Cu. 63.40 Chuck E. llrkker. Auctioneer - apprnisal fee. personalty 50.00 Leun D. Gerlach. Appraiser - real estate 250.00 Reserve for filing accuunt. accuuntant fees "nd miscellaneous expenses: 1.000.00 TOTAL (Also en'or on line 9. Recapitulation) S 9.064.40 (If more space Is n..ded, in.ort additional sheets of same ,I...) LAST WILL AND TESTAMENT I, MARY C. KEPNER, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and dcclare this to be my Last Will and Testament, hereby revoking any and all fonner Wills or Codicils by me made. l. I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any propeny) shall be ~:tid from my residu:lr'j esl:1te as soen as p~ctiCllb:e after my CCCc:lSC and as par. of the administration of my estate. My Executrix shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other propeny not passing under this Will. 2. I give, devise and bequeath all of my estate, both real and personal property to TIIELMA L.NYE. 3. I nominate, constitute and appoint 1HELMA L. NYE as Executrix of my estate. 4. I direct that my Executrix shall not be required to me a bond to secure the faithful perfonnanee of her duties in any jurisdiction. 5. I authorize and empower my personal representlltive, in her sole nnel absolute discreticn. to purehase or otherwise acquire and retain any investments of which I die seized or any real or personal propeny of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind fonning a part of my estate for such tenns and such prices as they may deem advisable; to borrow money for any pllrposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property fonning a part of my estate or to join in or secure the partition of same: 10 m e, /( M,C,K. Page I of 3 Pages COMMONWEALTII OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, Mary C. Kepner, Testatrix, whose name is signed to the attached or foregoinl; instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ ~(! / Mary C. epner SWClm or affinned to and acknowledged bef~re me by Mary C. Kepner, the Testatrix, this 10th day of September, 1992 ~ r-' L.. 1_.fC.~) ',', ,,. . -,. /')2." .t/.~4 . / Notary Pub . Nclarial SeeI CaTroL. ~t-b3yN*: Ca/lISIe Boro, obdl.lId CcutY My ConmsSIOI1 Elrpros May 22. '005 MemOOI. f'oms'/l,;naAs&C1""""1 01 Nola/106 COMMONWEALTII OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND ) We, ;t...., '/, .....J) If:, 17')t:, .~~..~ "'/1 ..1..Ji....( .::-:,:(, ..:...4-'~ I) /. l::'I"'-u:.!/'~ the witnesses whose names are signed to the attached or foregoing instrument~ being duly qualified according to law, do depose and say that we were present and saw Mary C. Kepner, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or 0 of age, of sound mind and under no constraint or undue influe ..,; E ~'.l"" -.-. _.J' Address . / -, 'J " ',' ,.1 ~ , , ," . I :: ,.J~ / ~ I 7'7' ~i r.....V .....Address . C,::t.-S- 4,,, d. M~".'L-J;, / . , . , La"", "."l rrl- /"'/CI.; Sworn or affinned to and subscribed before me this 10th day of September, 1992. / I .. .I, .;, '."/ i '/),' -J- .-... Notary Public ..' ~Seal Calnl L. Mvets. NolaIy F\ttc l:.1nsJe Boro. ClJITOoI\ard Cro1lV My Commoss.on E.p/u!: May 22, 1!l9s M"n..,., PemsylvanaAssoaaDon 01 NcAar.es Page 3 of 3 Pages DNO.AA 146585 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX ~~ 11\l11621l1....) ACN ASSESSMENT r:'I CONTROL ~ NUMBER AMOUNT RECEIVED FROM: a BRENNEMAN KEITH 0 44 W MAIN STREET 101 ..I.., 132.10 MECHANICSBURG, PA 17055 ESTATE INFORMATION: ~ filE NUMBER ~ 21-1996-01111 1:1 NAME OF DECEDENT (LAST) ~ KEPNER MAR V C II DATE Of PAYMENT B POSTMARK DATE COUNTY SSN 208-211-218b (FIRST) (Mil CUMBERLAND DATE OF DEATH fa TOTAL AMOUN.LPAID $14,732.10 SK REMARKS / , ' , ... THELMA L NVE c/o KEITH 0 BRENNEMAN ESO CHECK II 017 . \. . 'j' .' / . I ( I RECEIVED BY :", '.' ;'1.,.') / . $lGNAtURE SEAL ., './.t' :.~' .. REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS 'OtDHflf- ; , _. -- ~.- .--- - ."- -- --- ---" - , , - --" --- -~-- --.- --- ._" ---- - -- -.. .._ I ~~ '- ....---.~.""'- F#~ "1:. . . /S-/ily. ~) BUREAU OF INDIVIDUAL IAXES INIUIUUHCl lU DIVISltl"l DUll. ..601>01 IlAWIUSBUWC. pA 11';'6-01101 COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE ('. 'I. .... ~ ,4~ '''(; . ':\i.... ,{...J '.1:6' ..f.....~,l,,~\. If, ~.~.~ ....;'\ f. ";.-;.;:;,.;.;.' ';,t\ .4,.rl~~'h..l:~.~ NOllCE DF INIlERIIANCE TAX APPRAISEMENT. ALLDWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX 1I.,lhl U ,I' l:1 '" 04-21-97 KEPtlER 05-06-96 21 96-0411 CUMBERLAtlD 101 MARY C KEITH 0 BREtltlEMAtl ESQ 44 W MAW ST MECHAtlICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN t--~-~.";'!.'t Re.nl \led MAKE CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ifEV:i54'nX-"FP-nI3:97Y-NOiiCE--oF-YNHERiiANCE-YAX-WPRAiSEiiENr-;-"L'LoiiANCE-OR-------------- --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KEPNER MARY C FILE NO. 21 96-0411 ACN 101 DATE 04-21-97 TAX RETURN WAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.te (Schedule A) tl) 2. stocks and Bonds (Schedule B) (2) 3. CloselY Held stock/PartnershiP Interest (Schedule C) 131 4. Hortgages/Hotes Receivable (Schedule 0) (41 S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Properly (Schedule Fl (6) 7. Transfers (Schedule G) (7) 8. Total Assets CIlANGED HOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 80.000,00 ,00 .00 .00 33.299,09 .00 ,00 (8) 113.299 ,09 9.064,40 850,09 111) (12) (13) 1141 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. nebts/Hortgage Liabilities/Liens (Schedule 1) C10) 11. Total Deductions 12. Het Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Het Value of Estate Subject to Tax q.Q14 49 103.384.60 .00 103.384.60 If an assessment was issued previouslY. lines 14. 15 and/Dr 1&, 17 and 18 will reflect figures that include the tDta1 Df ALL returns assessed to date. ASSESSMENT OF TAX: 1S. Anount of Line 14 16. Amount of Line 14 17. Amount of Line 14 18. Principal Tax Due NOTE: .00 X .00: .00 X .06: 103.3B4,60 X.15: (18) .00 ,00 15.507.69 15.507,69 at Spousal taxable at taxable at rate Lineal/Class A rate Collateral/Class 8 rate I1S) 11&) (17) TAX CREDITS: PAYMEHT DATE 08-02-96 02-12-97 AMOUNT PAID DISCDUHT 1'1 IHTEREST/PEH PAID Co) 715.37 .00 RECEIPT NUM8ER Al\146585 Al\185166 14.732,10 38.99 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 15.546,46 38,71eR .00 38.71CR . IF PAID AFTER DATE IHDICATED. SEE REVERSE FOR CALCULATION DF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS TIlAH $1. NO PAYMEHT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU MAY 8E DUE A REFUHD, SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS,) If) :..> ("-J ,~ : ,;,. -1..- l.!:: ~:. , .:) ~ '30 RESERVATION I Eltate. 0' decedents dying on or b.for. Dec..be, 12, 1982 ~. If any future Int.ro.t In the 8.tate I. transf.rred In pOI..sllon or enJoy..nt to Cia.. a (collateral) beneflclarl.. of the decedent after the 8Mplratlon of any ..tat. for 11'. or for y..r., the Co..onw.alth her.by ..pr.s,lv r..ervo. the right to appraise and .,.e.. tranlf.r Inheritance Ta... at the lawful Cl... a Ceollat.ral) rat. on any such future Inter..t. PURPOSE OF NOTICE I To fulfill the requlr...nt. of Section Zl~D of the Inheritance and Estet. 'ax Act, Act 21 of 1995. (7l P.S. Sectlon 91itO), PAYMENT; Detach the top portion of thl. Hotle. and sub_It with your pay..nt to the Reglst.r of Will, printed on the rlver.e .ide. uHah ch.ck or .on.y ordu payabll tOI REGISTER OF MILLS, AGENT REfUND (CA): A rlfund of . ta. cradit, which w.. not r.qul.tld on tha T.. Return, .ay be reque.t.d by cOlpl.ting an "Application for R.fund of P.nn.ylvani. Inh.rltanca and Est.ta Ta." (REY-llll). Appllc.tion. ara avallabi. at the Dffica of thl R.gi.t.r of Wills, any of the 21 R.~enue DI.trlct Offlc.s, or by c.lllng tha .peclal 24-hour an.w.rlng service nueb.rs for for.s ord.rlng: In P.nn.ylvanla 1-100-162-2050, outsldl penn'Ylvanla and within local HarriSburg .rea (717) 717-10~4, TOOl (717) 772-2252 (Hearing I.p.lred Only'. OIJECTIONS: Any party In Int.ra.t not ..tl.flld with the .ppr.I....nt, allowanc. or dlsallow.nc. of d.ductlon., or ........nt of t.. (Including dl.count or Intere.t) a. shown on this Hotlce .u.t obJ.ct within .i.ty (60) day. of racelpt of this Notice by: --wrltt.n prot..t to the PA O.part..nt of Rlv,nu., loard of ApPlals, n.pt. 211021, HarriSburg, PA --,lectlon to h.v. thl .att.r d.ter.ln.d at audit of the account of the personal represent.Uv., a-app.al to the Orph.n." Court. 17121-1021, DR DR ADHIN ISTRATIVt: CORRECTIONS: Factual .rrors disco~u,d on this ........nt .hould be addn..,d In writing to: PA D.part.ent of R'~lnul, Bur.au of Individual Ta..., ATTN: po.t As..s...nt R.vl.w Unit, Oept. 210601, Harrllburg, PA 17121-0601 Phone (717) 717-6505. SI' page 5 of thl bookl.t "In.tructlonl for Inhlrlt.nCI T.. Raturn for. R..ld.nt O.c.dlnt" (REY-IS0l, for an I.pl.natlon of adllnl.tr.tlvlly corrlctabl. Irror.. DISCOUNT: If any t.. dul Is paid within thrll (1' cal.ndar .onth. .ft.r the dlc.d.nt'. dlath, . flvl p.rc.nt (5X) dl.count of thl t.. p.ld I. allowld. PENALTY I Tha 15X t.. aanl.ty non-participation p.n.lty 1. co.put.d on the tot.l of the tax .nd Intlre.t .......d, and not paid bafor. January II, 1~96, thl flr.t d.y aftar thl .nd of thl t.. a.n..ty p.rlod. This non-participation plnalty I. apPlalabl. In the sa.. .anner and In thl tha sa'l tl.. periOd .. you would appeal thl ta. .nd Int.r..t that h.. bl.n a,.e"ld a. Indlcatad on this not leI. INTEREST: Intlr.st I. chargld beginning with flr.t day of dlllnqulncy, or nln. (~, .onths and on. (I' day fro. the data of d.ath, to the date of pay..nt. Ta... which b.ca.a dallnquent baforl January 1, 1912 b.ar Int.r.st at the rat. of sl. (6~) parc.nt p.r annUl calculat.d .t a dally rat I of .000164. All t..a. which bac... dallnqu.nt on and after January 1, 198Z will b.ar int.r..t at a rate which will vary fro. cal.ndar yaar to cal.ndar yaar with that rata announced by the PA n.p.rt.ant of R.venu.. Th. appllcabl, Int.rest rat.. for 1912 through 1991 ar.: '!!!! Inter..t Rat. Dally Int.rut FActor !!!! Intar..t Rat. Dally Intlr..t Factor 1982 zaX .000541 1981 9X .000241 1913 16:< .000418 1911-1991 U:C .000301 1984 1U .000301 1992 9X .000247 1915 llX .000U6 199]-1994 7X .000192 1916 10:< .000214 1995-1997 9X .000241 .-Int.rut is calculat.d .. follows: INTEREST = BALANCE OF TAX UNPAID X NUnSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlc. I..ued aftar the tax baco..s dellnqu.nt will r.flect an Int.r..t calculation to flftlln (15) day. bayond tha data of the a,s"I..nt. .f pay'lnt Is .ad. aftar the Int.r..t co~tatlon data .hown on the Notlc., additional Int.r..t lust b. c.lculat.d.