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REV-537 EX AFP 112-951 ~ 'NOTICE OF NONRESIDENT INHERITANCE
CO..II.W'AlIII III I',""",,,"IA ~ I TAX APPRAISEMENT, ALLOWANCE OR
~~:~:~.:,~' I~~I~'I~~:~'''''' .J ~ ,~ I' DISALLOWANCE OF DEDUCTIONS,
Oll'l. lO,"1 ... I AND ASSESSMENT OF TAX
IlAIUUSIIURC, 11A l":a-ObOI .,.t#' 1
,,_._. ",,-_-C-"'_"U.__'_ "7"'.- ',."'-",'___' t
ESTATE-OF- TROUT"-' JEAN 0
DATE OF DEATH 08-19-95
101
DATE
09-02-96
,-t-;.,--.o.....,'
9 99 i,:04Tii"-~M'';'"''
NON-RESIDENT ".
FILE NO.
DOMICILE
NOTt, TO INSURE PROPER CREon TO YOUR ACCOUNT, SUBMIT TilE UPPER PORTION OF 1Ins NonCE WITII YOUR TAX
PAYMENT, MAXE CIIECX PAYABLE TO "COMMONWEAL 111 OF PENNSYLVANIA"
JOANN N DVROFF ATTV
6TH FLR
165 N MERAMEC
CLAVTON MO 63105
REMIT PAYMENT TO:
DEPARTMENT OF REVENUE
OEPT, 280601
HARRISBURG. PA 17128-0601
~ A~ount Ro~lttod ~
CUT ALONG THIS LINE ... RETAIIi LOWER PORTION FOR YOUR RECORDS ....
iiEV:S3"rEX--AFP--m---9SY-NO:r-fcE-O"-NifNRESiiiEN'nNHEiifiANCE-TAX-APPRA-fsEiiEN;:~--ALI.OWANCE-ilii---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF TROUT JEAN 0 FILE NO. 99 96-0410 ACN 101
TAX COMPUTATION METHOD ELECTED: I X ) FLAT RATE I PRDPORTIDNATE
TAX RETURN WAS: I X) ACCEPTED AS FILED I I CIIANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN ,BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule A)
2. Stocks and Bands (Schedule OJ
3. Closely Held stock/Partnership Interest (Schedule C)
4. Hortg.gas/Not.s Racaivable ISchedule DJ
5. Cash/Bank Daposlts/Hisc. Parsonal Property (Schedule E)
&. Jointly Owned Property ISchedule f)
1. Transfers (Schedule G)
8. Total Assets
DATE
09-02-96
(1)
12)
13)
14)
ISJ
Ibl
17J
,00
,00
,00
,00
.00
.00
172.000.00
18)
172.000.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad~. Costs/Hisc. Expenses (Schedule H) (9) .00
10. DobhlHodgogo llabllltlos/llons ISchodulo II (10) 2.031,00
11, Totol Doductlon. (11 J 2 , 031 , 00
12, Not Voluo of To. Roturn U2J 169,969.00
13. Ch",'H.ble/GoYern~ental Bequesh (Schedule J) Ult). 00
14. Not Voluo of Estoto Subjoct to Ta. U4) 169 .969,00
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
15. A~ount of Line 14 at Spousal rate (15)
16. A~ount of Line 14 taxable at Line.l/Class A rate 11&)
17. A~ount of Line 14 ta.able at Collateral/Class B rate (17)
18. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
U8)
.00
10,198,00
,00
10,198,00
,00 X .00,
169,969.00 X. 06,
,00 X .15,
RECEIPT,
NUMBER
DISCOUNT 1'1
INTEREST I-I
AHDUNT PAID
05-16-96
AA129700
,00
10.198.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
10,198,00
,00
,00
,00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
I IF TDTAL DUE IS LESS TIIAN $1. NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU MAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
RESERVATION: [.tat.. of du.oonh d'llnSl on or t>.for. nacoeh.r IZ. 198Z u If "'lY futuro int.r..t In the ..tat. II
tran.ferred In pa..el.lan or enjov..nt to Cia.. B Icallat.r"l) baneflcl"ri.. of the doc.dont ,,'t.r tho ..piratlon of nny ..tat.
for Ilf. or for ya.r., the Coeeonwe.lth her.bv ..pr...ly r...rv.. tha right to appral.. and ...... tran.fer Inheritance Ta.e.
at the lawful Cia.. a (collateral I rat. on any .uch futuro inlero.t.
PURPOSE OF
NOTICE:
OIJECIIOHS:
ADMIN.
ISTRAIIVE
CORRECTIONS:
DISCOUNT:
REFUND (CRI:
PENALTY:
INTEREST:
TO REHIT
PAYtU:NT:
To fulfill the requlre.ent. of Section ZltoO of the Inh.rllanca nnd E.tllt. lax Act, Act ZZ of 1991. (n P.S.
Section ZI/tOJ.
Any party In Intor..t not .atl.'i.d with the appralso..nt. allowanc. or dlsallowanc. of d.ductlons. or as....eont
of ta. (Including discount or Int.ra.tl as shown on thl. Notice .ust Object within sl.ty (60) day. of r.c.ipt of
thh Notlc..
.Obj.ctlon. aay ba .ade by:
..wrltten prot..t to the PA nopart.ont of Rav.nue, Board of App.al., nopt. Z810ZI, Harrisburg, PA 111l8.10ll, OR
..elactlng 10 have the .attar dat.r.ln.d at audit of the p.rsonal rapr.sontatlve, OR
"aPPlal to the Orphan.' Court of Dauphin County, Court 1I0u.e, ttarrhburg, PA 11101.
Factual error. dl.covered on thi. a.s.....nt .hould b. addre.s.d In writing to: PA D.part..nt of R.v.nue,
lureau of Individual Ta.e., ATIN: Po.t A..e....nt R.vlow Unit, D.pt. l80601. Harri.burg, PA 111l8.0601
Phone (111) 787.6505. S.. pagl 1 of the booklet "In.tructlons for Inheritance Ta. R.turn for a Nonr..ldent
D.c.dlnt" (REY.1116) for an ..planatlon of adelni.tratlv.lv corr.ctabl. .rrorl.
If any ta. due is paid within thr.. (1) eonthl after the d.c.d.nt's d.ath, a discount of flv. plrcent (5~J of
the ta. paid I_ allowed.
A r.fund of a ta. cr.dlt, which w.s not requ.st.d on tho Ta. R.turn, .ay b. r.qu..ted by co.pl.tlng an "Application
for R.fund of P.nnsYlv.nla Inh.rltance and Est.t. Ta." (RtV.l1111. Applications ar. .vallable at the Office
of the R.glster of Will., any of the Zl R.v.nu. DI.trict Offlc.. or fro. the nep.rt.ent', lto-hour .n.waring ..rvic.
nueber. for for.. ord.rlng: In Penn.ylvanl. 1.80a.36l.l0Sa, out.ld. P.nnsylv.nla and within local HarriSburg ar..
(717) 7B7.809ft. TDD' (117) 77Z.llSl (H.arlng lapalred OnlY1.
'h. 15~ ta. a.n..ty non.partlclpation penftlty I. coeput.d on the total of the t.x .nd Intere.t .......d, .nd not
paid be for. January 18, 1996. tho fir.t day aft.r the .nd of the ta. .'~e.ty p.rlod. Thl. non.partlclpatlon
pen.lty I. app.alabl. In thl la.. .ann.r and In the thl .a.. tlee periOd as you would app.al the ta. .nd Inter..t
that ha. b..n n.'e..e~ a. Indlcat.d ~n thl. notice.
Intare.t I. charged b.glnnlng with flr.t day of d.llnqu.ncy or nln. (91 .onth. and on. (I) day fro. the date of
d.ath to the date of p.y.ant. r.... which b.cae. delinquent before J~nuary I, 1981 b.ar Int.r..t .t the r.t. of
.Ix (6~) p.rcent per annu. c.lcul.t.d .t a dally rata of .000164. All t.... which bec... dellnqu.nt on nnd aft.r
January 1, 1981 will b.ar Intere.t at a rale which will vary fro. calendar ye.r to c.l.ndar y.ar with th.t r.te
.nnounced by the PA napart..nt of Revenu.. The .ppllcable Int.r..t r.ta. for 1981 through 1996 are:
Va.r Intare.t Rftte nally Inter.st F.ctor
Vallr Inter..t Rate Dally tnter.st Flletor
1987 .. .aOOlto7
1988.1991 11~ .oanol
1991 9;: .aOOlO
11)93.199/t 7i: .00019l
1995.1996 .% .000l/t7
19B1
19U
198to
1985
1986
hlnt.r..t
lO;:
If,;C
11;C
u;:
1a;C
I. calcul.t.d ..
.0005/t8
.000to38
.000301
.000156
_OOOl1fo
fallow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notice I.,u.d aftar the ta. baco.a. dellnqu.nt will reflact an Inter.st c.lculatlon to flftlan (15) dav.
bayond the d.t. of the ......a.nt. If paveent I. a.dl aftar thl Int.r..t co.putatlon data .hown on the
Hotlc., addltlon.1 Int.r.st au.t be c.lculated.
D.tach the top portion of thl. Notlc. and lub.lt with your payeent to PA D.part..nt of Revenu., at thl nddr.,.
.hown on the rever.. .Id..
-".ke check or .on.y order payabl. to: COtt"ONNEALTH OF PENNSYLVANIA
All pay..nt. r.c.lved ,hall be applied first to .nv Intar..t which .ay b. due with .ny r.ealndlr applied to tha t...
PURPOSE Of
NOTICE I
To fulfill the r.qulr...nt. a' S.ctlon ll~~ (b) of the Inherlt~nce and [.tate lax Act, Act lZ of 1~91.
(72 P.S. Section 21~~):
PAYPtENTI
~.tllch thfl tap portion of thlt ,..otl&... and .ubdt WIt!1 your ;Jlyeant to U,. Aagllhr of wllh prlntad on the
nva'" side.
.. Hak. chack or .on.y ord.r payllbl. tOI REGISTER OF HILLS, ADENT.
All pay..nts r.celv.d shall b. appll.d flr.t to any Intar..t which .lIY ba due with any r..alnd.r appll.d to the ta..
AEFUND (CAh
A rafund of a tax credIt ..y b. r.quested by coepletlng an "Application for Aafund of P.nnsYlvanla
Inheritance .nd Est,te 'a." (AEY.1313). Appllc.tlon. are avallabl. at the Offlc' of the Aaglster of wills,
any of the 23 Aavanu. Dl.trlct Offlcas or frol tha Dapart.ant's 24-hour answ.rlng .arvlcl nuebar. for for.s o;derlngl
In PannSYlvanla 1-IOO.36l-2050, out. Ida Pannsylvanla and within 10c.1 Harrisburg ara. (717) '.7.109~,
TOOl (111) 772.:252 (Hearing l.p,lr'd Only'.
OBJECTIONS I Any p.rty In Int.r..t not .,tl.flad with the ..e.....nt of tax as .hown on thl. not Ie. .ay obJact within
.I.ty (60) day. of r.c.lpt of thl_ Notlc. bYI
--written prot.st to the PA D.pert..nt 0' Aevenu., Bo.rd of App.al., O.pt. 2110ZI, Harrl.burg, PA 17121-1021, OR
--.Iectlng to have thl .att.r d.t.raln.d at audit of thl p.r.onal repr...ntatlv., OR
.aapp.al to the Orphan.' Court.
ADHIN.
ISTRATlVE
CORRECTIONS: Feetu_1 .rrors dl.cov.r.d on this ........nt .hould b. addr....d In writing tal PA D.part..nt 0' R.v.nu.,
Bur.au of Individual ,...., ATTN: Post A.......nt R.vl.w Unit, Dept. 210601, H.rrl.burg, PA 17121-0601,
Phone (717) 717.6~05. S.. page 3 of the bookl.t "In.tructlons for Inh.rltanc. Ta. A.turn for a R..ld.nt
O.c.d.nt" (REYaI501) for an ..planatlon of adelnl.tratlv.ly corr.ct.bl. .rrors.
PENALTY;
Th. 15~ t.. a~.sty non.partlclpatlon p.nalty I. cOlputad an the total of the tax and Int.r..t a......d, and not
paid b.for. January II, 1996, the flr.t day .ft.r the end of the ta. aan..ty periOd. This non"partlclpatlon
p.nalty I. appa.labl' In the .... .ann.r and In the the .a.. tl.. p.rlod as you would .pp.al the tax and Int.r..t
that has b.an a......d .. Indlc.t.d on thl. notlc..
INTEAEST:
For d.t.. of d~.lh on or aft.r 10.3.91, Pann.ylvanla E.t.l. Ta. ba..d on Ih. feder.1 Eslat. 1..
r.turn baco... d.llnquent at the e.plrallon of nln. (09) eonth. frol the data of dealh.
for dala. of d.ath prior to 10-3-91, P.nn.ylvanla [.Iate T.. ba..d on Ih. F.deral E.tal. Ta. r.turn
b.co... d.llnquent .1 the ..plratlon of .Ighta,n (18) .onth. fro. Ih. date of daath.
la.a. which blca.e d.llnqulnt before J.nu.ry 1. 1912 baar Int.r..t at the r.l. of .1. (6~) p.rc.nt p.r .nnua
calculal.d .t a dally r.le of .000I6~. All I..a.'whlch b.c... d.llnquant on or .flar January I, 1981 will b..r
Intar.it at a ral. which will vary fro. c.lendar y..r 10 c.l.ndar ya.r wllh Ihal rala announced by Ih. PA
D.part_anl of Revanua. Th. appllcabl. Inl.r..1 ral.. for 1911 Ihrough 1996 ar'l
V.ar Inlarnl Rata Dally Inlarllt F.ctor Yaar Int.rlll Rail Daily Int,'..1 Faclor
1912 lOX .0005~1 1917 .~ .OOOZU
1983 16~ .OOO~31 1911.1991 In .000101
1914 1l~ .000301 1991 .~ .000241
1985 In .0003S6 1993-1994 ,. .000192
1916 lOX .000Z7~ 1995'1996 .~ .000247
--Inter..t Is calculat.d .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NU"BER or DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Nolle. I..uad ,'ter Ih. taM b.co.a. dellnqu.nt will r.fl.ct an Inlare.t c.lcul.tlon 10 flfla.n CIS) d.y.
bayond Ih. date of the ........nt. If pay.enl i. ..d. .fllt the Inl.r..t co.pulallon dal. ,hown on Ih.
Notice, addillonal Inl.ra.t .u.t b. calcul.led.
.
AtV.IUO ."'Utll
Co
CtNU<JtWUllH
I..IOIU.CI
miDI.!
0' MflninUfU
UlCRlTUIlH
OleIOIH'
SCIIEDULE G J
TRANSFERS
PLUs[ PRINT OR TVPE
-=,===~----~-_. 'lIiE llUMUER
uun OF
JEAN DAVIS 'I'HOU'I'
TIll ICIltOUlI MUll II COlUlnlO .HO 11110 II !If( ANIW," TO ANI or TIll OUIIIIO,S OH IIf( llVlllI SIOI 01 IHI COY," IHIIT II III
ITEM DESCRIPTION OF PRONRTV EXClUSIOfl TOTAL VALUE DEC'O 8RbW;;rnt,~[
NUMBER ,"clu4. lIamI 01 thl tI.nl'''''. th,.. r.l.tionihip 10 dteld.nl. d.t... Ir.n.I." Dr ASSET '1\
INr, INTERES!
1 A condominium located in Cumberland
County, PA, known as "Water ford
Condominium"
Legal description attached 3000 l75,00( 100Y. 172,000
Appraisal attached
,
TOTAL (Also enler on line 1. Recapilul'lion) S 172,000
III fNIl" 'PIU """,4,d, l"lffl Ilfd.honll ihUII 01 II'M l'lt I
~
,.-
..1LQ....L!t.! '. ..
Bchnnl (ll- I ':Ilmb. Co., r..
, , "nrulll'! ,,,ll1nef.,l..
~1l;n!!:.!.i-l!.Amt.1 tIlr l~
~~.J"J(~'
Cumb en llIILCeL/le'. 11'.
'HIS DEEI1hoA 1V.'~1'.(,"4l..,
ClImb. eo. .... v I
I' "....llollto bnoIw..
ortl."'J " Mc.1, el'l' rI
tt,.I" I " ~.. ~, (""
Cum" Co. Olol. Co!. Aill.V ,d,
WATERFORD DEVELOPHENT PARTIIERBIIIP, II ponnnylvllnlll
90nllrlll pnrtnouhlp, with Itn prlnolplIl plnoo ot
buninou lit 400 lIorth Front straot, Wormlllynbur9,
Cumborlnnd County, ponn.ylvllnlll 11043 rhorolnntt~r
olllled "Ountor") ,
Iletn'eell
Millie IlIe -B. dllY ot l"i"tot'PY'
, 1991,
JEA" H. DAVIS (hnrlllnnttar oollod "Onntoo")
lVillleSselll, thllt nnid Gnntor, tor ond In connidllrntlon ot tho
.um of Two Hundred Thousllnd IInd 00/100 ($200,000.00) Dollllro
lllwful money ot thn United stlltsn ot AmsrlclI, unto It well IInd
truly pllid by nald Grllnteo lit IInd botoro tho oOll1ln9 nnd dollvnry
of theee prononte, receipt of which In hereby IIcknowladqed, hlln
qrllnted, bllrglllned, eold, 1I1lened, enfeofted, relellnod IInd
confirmed lind, by these presents, does grllnt, bllrgllln, sell,
allen, snfeoff, relellse IInd confirm unto the sllld Grllntee, her
helrn and IIssigns,
ALL THAT CERTAIN unit IInd the property known, named and
Identified In the Declaration referred to below as
"Wllterford Condominium" s1tullte In the Borouqh of
Wormloyeburq, cumberlllnd County, pennnylvnnill, which hlln
norotoforo boon eubmlttod co the provinlonn of tho
ponnnylvanill Uniform Condominium Act, 68 PII.C.S.A. SS 3101,
et soq. (the "Act"), by the racordlnq In the Cumborlllnd
county Rocordor of Doodn Office of II Declaration dllted
Februllry 28, 1990, recorded Hllrch " 1990, In Hlnc. Book
311, Paqe 436 (tho "Declllrlltlon"), IInd bolnq doslqnnted In
the Declaration IIn Unit No. 1140, which Unit Is more fully
described in the Declaration, together with II proportionate
undivided interest In the Cammon Elements (liS defined In the
Declllratlon) of 2.184t. Grllntor reserves the rlqht, In
IIccordance with the Declllrlltlon, to reduce IInd rellllocato
Grllntee's proportionate undivided Interest In the Cammon
Elements as provided in the Dnclarlltlon.
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AlID
FURTIlER, the Grllntor, pursullnt to the Declllratlon, does
hereby assign to the above-dsscribed Unit No. 1140, Parking
Space No.8, sltullte in the nubsurface parklnq qllraqe IIn
shown an the Plats and Plans-Site Plan.
BEING psrt of the same premises which W. R. Keeley and Ann
R. Keeley, his wife, by deed datsd October 1, 19B1, recorded
In Cumberlsnd county'Deod hook Y, Volume J2, ~age ~B5,
granted and conveyed unto Crestwood summit Partnership, now
Watorford Development Pllrtnership, Grantor heroin.
UNDER AND SUBJECT to any and all restrictive covenants,
covenllntn, conditions, rastrlctlons; rights-of-WilY,
ellsemonts and a9reemonts of record, Includln9, but not
limited to, FInlll SUbdivision Plan of 8.505 Acra Trllct of
Lllnd, dllted March 22, 19B4, revised April 10, 1984, recorded
In cumberland county Pllln Book 45, paqe 70; Flnlll
Resubdlvlnion plan for Crestwood summit Partnership, dated
Novombor 19, 19B7, revised December 2, 19B1, recorded In
Cumberland County Plan Book 54, Page 104; Final Land
Development plan for Waterford Development pnrtnershlp,
dated July 18, 19B9, recorded In Cumberlllnd County Plan Book
"
DPpU'35 lAtE ~B2
.
~
.
60, pago 15/ and plata and Plans-site plan recorded in
cumberland county plan Dook 60, Page 35.
Tho Grantee, for and on behalf of tho Grantee, acknowledges
that the Grantee has received, no later than fifteen (15)
dayn prior to thin ccnveyance, a full and ccmp1ete pUblic
Ofrering statement rcr said condominium and, therefore,
waive eny and sll rights undnr Section 3406(C) of the Act.
Toge/her with all ntreets, ways, water, water courses, rights,
libertiee, privileges, hereditaments and appurtenances whatacevnr
thnreto belonging or in eny winn apperteining, and the reveraionn
end ramDlnders, rante, inauaa and profl ta thereof, end ell of the
eatete, right, title, interent, property, oleim end demand
whatsoevsr of said ar"ntor, in lew, equity or otherwina,
howsoever, of, in end to the same and avery part tharaof.
To llave a/lll to 1I0ld the aald Unit, tha henditamenta and praminea
hareby granted or mentioned and intanded ao to be with the
appurtenancea unto the aaid Granten, hnr hnirs and assigns, to
and for the proper uen and behoof of ssid Grantee, her heirs and
essigns, forever.
And 8aid Grantor, fcr itself and its succnssors and assigns,
dons, by these presents, ccvenant, grant and agree to and with
the oaid Grantne, hnr heir8 and assigns, that it, thn Bald
Grantcr and its succnsscrs and annigns, all and 8ingu1ar
hnrnditamnnt8 and praminas hnrninbnfora dencribnd and grantnd, or
mnntionnd and intendnd no to bn, with thn appurtnnancas, unto
said Grantne, hnr hnira and asaignn, against the said Grantor,
its auccnsnors and asnigns, and againnt nvery other peraon or
per80ns whomsoever lawfully claiming or to claim the samn or any
part thereof, by, from or under them and any of them, shall and
will, eubject to the aforeeaid, SPECIALLY WARRANT AND DEFEND.
In Wi/ness Whereof, Grantor, by its duly authorized partner, has
caused this deed to be executed the day and year first above .
writtnn.
"
ATl'ESTI
Water ford Develcpment partnernhip,
by Remlyn, Inc., its Managing
General Partner
AI<<,- ~, L
(Asst.) secretary
DYI ~n'l. ) ~ flm. f:j(~ ,
(V ce) pres nnt T
(CORPORllTE SEAL)
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