HomeMy WebLinkAbout97-00229
PETITION t'OR I)ROBATE and GRANT 01<' LETTERS
M"I/1 DORM/I'I UlIFR', UI PPINI/Ii( 2-
' })mle of .J:!9K9t1JY.-l!.(;;Ji!')j,1l,!19(,)[ _ ._.. No, . pl"J- .lqq7 -.0 let,___
also know" Q,\' _____..~ _____ To:
_____.___.._.__..._..,. _ ._. Register 01 Wills lor thc
___________...__._._. _.,. __, /Jl'C'l'o.l'ed, County 01 QJmixlJ:JmJ9____,_,_, in Ihe
Sodal Security No, JJl.7.:;03:09!i9L._._____._...._ Commonwelllth 01 I'cnnsylvllnill
The pelltion of Ihc undersigned respecllully represenls thllt:
Your petltioner(s), who is/lire I R yellrs 01 age or oldcr IInthc exccULOL'. ____'___.._._'__,. named
in the lasl will of Ihe IIbovc decedent, dai':d ____CK:taber.21...__m_____....____.______, 19--91i-.
and eodlcll(x) dated ___OOlllL._..___.__._.__._. _ ._____ _.__.___._m_.__.__
(stUll' I'c!cVRnl drcl1mSllllll'US, c.il. rCllunc111lloll, dClIlh uf C'(CClllnr, elc,)
Dccendent WIIS domlcllcd lit dcalh In ,_CUmbe. rlru1d.______. co~ng;. ' Pennsylvania, with
1UlL_.last family or principal rcsidcncc al_.._J.9.J.Und:iJm;;LAvel'Ll.\.e ..1:9mh..g_~J1Pyne
(list slreet, number nnd mundpulilY)
Decendent, thcn--.lL___ ycars 01 agc, died __~rJL______, 19, 96 ,
at.__Jle.~\lillagfl lip" lth r"rA r.Anter.,....lD.>le.LlIllfllL'I'ownshiJ;l, Cumber] and Co.
Except ax follows, dcccdent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probute; was not the victim 01 II killing and was never adjudicated
Incompetent: ___..__.___
Dccendent at death owncd property with estimated valoes IIX follows:
(If domiciled In Pa,) All personal property t __, 5,000 _ 00
(If nol domiciled in Pa,) Personal property In Pennsylvania t
(If not domiciled In Pa,) Perwnal property In County $___~_
Value of real estate In Pennsylvania L_~Q.QQ.. 00
situated as follows: --10.1] Indiana Avenue, LernQyne,J>lI.J..2Q.U ____
WHEREFORE, pelitloncr(x) rexpeetfully request(s) the probate of the last will and codlcil(s)
presented herewith and the grant of letters testamentarY
(tc.~ll1l11elllary: administration ~:,I,n,: I\dmlnharallon d,h.noc.I,Il,)
theron,
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~'ppinqer
1/;11 Nnrth F'r()nt Htr_t
,Harrisbur9, PA J.11lO.--
OATH OF PERSONAL REPRESENTATIVE
COMMONWEAI.TH 011 I'ENNSYI.V ANIA } 88
COUNTY OF _JIAH113fl\L/I1\JJ'L '
The pelltioner(s) ahovc,namcd swear(s) or affirm(s) Ihal the sllllCl11enls In the foregoing petition arc
true and correct 10 the best 01 the knowledge and belie 1 of pelitloner(s) and thllt as person III represcn-
tlltivc(s) 01 the ahove deccdenl petliiollcr(x) will wed I all truly admlnlstcr Hl~ estlltc according 10 law,
Sworn to or afflrl11e~ 111l~1 subscribed _ ~,,1_~\Y ~~ ~
_ ~U~\fJ~~~~_:=_~=-:-~-, s -:-,J)I:a~~~ =---_=~~=_=~~=~~:~_ --, ==. l'
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,y g;. LEWIS ,RCRi.l'1 {r--..-----------.,- - -_____________ ~
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111 GlOftfn NIoMt (I,.\S', fIR!il, AND M1fllfl r INIIIA.lJ I"~ ~ bI" bklI;t 10 ~CIf1.Il. WOtOO
JU..' V'
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OHlt:IA.I. U~I ONI\,
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C S0<.11A1. S[CURlfYN\It.fltfl ()"1I OF IlI'^lIt
W K 7 -(I ) -~ ~ ~ 7 2 12 7 II ~ ~ (,
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W (n- AN'\.ICAAlE) Sl!RVlVlNO SflOU~l<S NAM!: ILAS1, fIItST. ANIl MlDOIIINIIIAI) SOCI"'S1:GlJRI1YNUldun
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IXI 1 OIIOIMI Return
o 4 Ilmllod Eslolo
00 6 Oocooonl Olod Tl191alo (AIlacllcopy~fWilI
o 9 Lltlgallon Proceeds Received
$$IlCTlON M!W:
N"ME
Jmncs R, Clippinp,cr
FIRM NAMI. III Appk...1
ll^ttorIllRll!
(l7/21/1~ 7
HilS RHIJRN Mllsr IIlllll'U IN /lUPIlCAII Willi 1111
REGISTER OF WilLS
03 RomalnoorHoMIl (d;DOflMllhPIIOl'tot.1.\)81l"'-
o 5 F aderal [:>llIle Tax Rolu!n HOQlIIlOrJ
L A T olal Numbef of Sale DepoSit Balms
o 11. Eiechon 10 tal< undEll Sur. 91 13(A) (,,"1<11 Sc/lOl
. 011 RIlO TO'
Harrisburl( PA 171111
I Real Eslalo ISchedulo A) (1) OfFICIAL USE ONLY
4 1I yll 1I 1I ,0 1I
2 Slocks and Bonds (Sehedulo B) 12) ~:)~;
3 Closoly Held CO/porshon, Partnership or Sole. Proprietorship (3)
4 Morlgogos 8 Noles Rece~able (Sehedulo Dj (4)
5 Cash, Rank Deposiis & Miscellaneous Personal Properly l..,l.'
Z (Schedulo E) (5)
0 6 Jo,"l~ OHnad Proper~ (Schedulo F) (6)
5 7 Inler.Vlvos Transfels & Miscellaneous Non.Probate Properly " ,
171
~ ISchadulo G or I)
B Tolel Gro" Assol, (Iolal Unes 1.'1) 7 7 ] .() 6
~
9 Funeral El<penses 8. AdminlslratlVEl Costs (Schedule H) (9) t 5 .15 0 4 li,S
W
IX: 10 Debls 01 Decodenl, Morlgage Uab,hlies, & Uens (Selledulel) (10) :;. j ~ 5 0 ,lI 0
11 T olal Daduellons Ilolal Unes 9 & 10) (II) 6 ,lI 5 4 . ~
.'
12 Net Value of Estate (line 8 minus Line 11) (12) ;1 ] 7 ,7 H ~ ~
13 Charitahlti and Governmental Bequosts/Sec 9113 Trusls for which an elscllon to lal< has 1'101 been (13)
mado (Schodule J) I ,
14 Nel Value Subjecllo Tax (Un. 12 nnnus Una 13) (14) ,I ] 7 .7 H . ~ 5
--
15 Amount of line 14laxabte X
Z at thespousalla)(falfl . , 0 liS)
0 See InstfUctlons on leverse Side for applicable pCfceniage
~ 16 Amounl of line 14 ta)(ablo ] 7 7 H ~ ~ X H 2 6 ]
~~ at60~lale 06 116)
17 Amount of Iino 14tEl)(ubie 15 1171
:E at 15% rate X
0
(J 18 Tax Due (IB) K .2 6 ]
19
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,
~ATE
"<,)'1 '1~~ __
DATE
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Char Ins J, DnHilrl, ill
3631 Norm ~ronl !\,,~tll
Hafflsburg, Pennsyl~ania 17110
Decedent's_ Complete Address:
STREET ADORESS
1011 Indiana AV~~~L___~,___
.---.---.
CITY
LClI10VIIC
.._.__._~--~...........-
J 'WE PA I liP
,j. 17043
._._~-~~~~-_.~-
Tax Payments and Credits:
1 Tax flue (Pe(J91 Line 18)
2. C'edltslPaym.nts
A. Spousel Poverty Cr.dil
B. Prior Payments
C. Discount
(1)_
3. Inter.sllPenelly II applicable
D. Interest
E, Penally
Total Credits (A + 8 + C) (2) _
T otallntereollPenelly ( D + E ) (3)
4, If line 21s !l'ealer than IIn. 1 + IIna 3, .oter the cIIfferenc., ThiS Is the OVERPAYMENT,
ChllCk box on Page 1 Une 19 to request a relund (4)
5. It Ilna 1 +lln. 3 Is !l'ealer than line 2, onter Ih. difference, This Is the TAX DUE, (5)
A, Enler the Inlerest on the tax du., (5A)
B. Enter the total of line 5 + 5A This Is the BALANCE DUE, (5B)
Make c''heck ~ble to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did dacedent make a transler and: Yas
a. retain the Use or Income of the property translerred; . .'... ....0
b. retain the right to designate who shall usa tha property transf.r,ed or Its Incoma; , ......... ,0
c. retain a raverslonary Interost; or. ..................,...........,,0
d. recelvathe p,omlse lor life of either payments, benefits or care? ..""... ...,........,.. ,....0
2. II death occurred on ur belore December 12, 1982, did decedent within two years
preceding death transler property without receiving adequate consideration? If death occurred
after Decembe, 12, 1982, did decedent transler property within one year 01 doath without
receiving adequate consideration? ... ,.." "'" ......,.,..,.....",.... ", ,., , ., "..., .............."" ...... ,.........0
3. Did decedent own an "In trust lor" or payable upon death bank eGcount or security
at his or har death? , ..0
4, Did decedent OWn an Indivlduel retirement account, annuity, or other non-probate proporty? .....0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPL.ETE SCliEDULE G AND FILE IT AS PART OF THE RETURN
8,263,11
No
I
~
m
72 p,S, ~9116 (a) (1.1) (i) provided lor the reduction 01 the tax rate imposed on the net value 01 translers to or lor the usa of the
surviving spouse from 6% to 3% lor dates of death on or alter July 1, 1994 and before January 1. 1995.
72 P,S. ~9116 (a) (1.1) (i1) provided lor the reduction of the rate imposed on the net value of transfers to or for the Lisa of the surviving
spouse Irom 3% to 0% lor datas 01 death on or alter January 1, 1995. The statule does not exempj. transler 10 a surviving spouse
from tax, and the statutory ,equl,aments for dlsclosu,e 01 assets and lillng a tax return are stili appilcable even If the surviving Spousa
Is the only baneficlary.
.
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,
i
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995 - Please answer the following question by placing an "x" In the
appropriate space.
Old the decedent create a trust ,?~mllar arrangement which la soley ler the surviving spouse's benellt lor his or her enllre
lifetime? Va. 0 No J2Sl
If you answered yes to the above question, the tax on the trust or similar arrangement Is postponed until the death 01 the second
spouso, at which time It will be lully taxable at the rate(s) applicable to the remalndel beneficlary(les) Enter the value oltha trust on
Schedule J, Part II, 111 orde, to 'emove It Irom the calculation of the tax due in this estate, You may wish to file Schedule 0 In order to
make the election available under Section 9113. II the election Is made, the trust or similar arrangement Is taxed in the estate of the
lirst decedent Spouse, the portion of the tru.t or similar arrangoment which benefits the surviving spouse Is taxad at the zero tax rate,
and the lemalnder Is taxed at the rate(s) applicable to the remainder beneflclary(ies). II you choose to make the olectlon, you must
allach Schedule 0 to a tlmaly-filed tax return, along with Schedule(.) K and/or M in order to show the apportionment of tho trust or
slmila, arrangement between the surviving spouse and the remaindar beneficlary(les).
"".....~."'"*
COMMONWfAl m or I'fNNSYlVANIA
INHERIT ANc!: 1 AX RIIIIRN
NfSllHfT IlfCf:OINT
ESTATE OF
CllpDln~ar Dorothv Z
Debts uf dec;ede~t be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A, FUNERAL EXPENSES:
Musselman Funeral Homo. Fuucral services
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FtLE NUMBER
AMOUNT
4.655,00
B, ADMINiStRATIVE COSTS:
1, PflI10tlel Representative's Commissions
N.me of Pe"onel Repre"nl.live (sl
Soc~1 SecUrity Number(s) I EIN Number of P.rson.1 Rep"s.nl.live(s)
Slrool Addre..
City
51.1. __ Zip
2,
3,
Year(s) Commission Paid
Allorney Fees
Family Exemption: (If ~cedenl's address is nollhe sarna as claimant's, QUach e)(planalion)
Claimanl_
Slreel Addres,
City 5101. Zip
Rel.lion'h~ of C~lmonllo D.cedenl
4, Prob1lle Fee, Register of Wills. Filing fee
5. Accountant's Fees
6, Tax Rfllurn Prepare~\l Fees
7, Real estato taxes during administration
8, House utilities during administration
9, Appraisal fees. real estate
JOO,OO
549.51
491.00
250,00
TOTAL (Also enter on line 9, Recapitulation) S
(II more apace Is needed, insert eddltionel sheets of tile same size)
5,504,51
""'Il'~""'''.
COMMONWE.\lTH OF PENNSYl VAN~
INIIERITANctO TAX RETURN
RESIlENT DECEDENT
ESTATE or
SCHEDULE J
BENEFICIARIES
FilE NUMBER
,7
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY 00 Nol list TruIlee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS (Inr.lude outright spoussl dlsbibutions)
1. James R. Clippinger Son
Mcchanicsburg, PA
2. Barbara Clippinger Lewis Daughter
Lcmoyne, PA
3. John R. Clippinger Son
York Haven, P A
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
....
II. NON.TAXABlE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
..
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II . ENTER TOTAL NON.TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEE $
(If more spaca Is needed, Insert additional sheets of the same size)
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Ifllo No. 7.0003R.11 pago #21
Summary Report
UNIFORM RESIDENTIAL APPRAISAL REPORT FII.No. 7.0603R.1
.l'fQJlJlJ)'Ai!QlliL 19~1lndlana /l,yenue CIIy Lemoyne ~ lip CDdo 17043
J.lgl!lImrtill.on ellle .att~ched deed County Cumberland
Aism~r'if'8Ice\ NP..12. 21 0267 017A Tax Yo~r 1996 RL Ta"s S 1,439.00 Special Assessmonts I 0.00
Borrower NA "urrent Owner Doroth CII In er Om an' 1>:' Owner i Tenant I Vacanl
ro e rl his e ralsad Fee Slm Ie Leasehold Pro e tT e PUD ncondomlnlum LlO A onl'/ HOA NA Mo
Nllgnb.Q!lloQQ prProject N~me Lemoyne Borough Map Relerence 12 21 0267 017A Cenlus Tracl1 06.SMSA3240
.Sale Pit>! $ NA Oale 01 Sale NA Oescrlpllon and $ amount 01 loan ch~roes/cunc8sslons to be p~ld by seller NA
.~'nQ8r/CI!ent JamesClipplnger,l:sq. Address Caldwell snd Kearns, 3631 North Front Street, Harrisburg, PA 17110
ooralser Georlle C. Clauser, SRA Address 3920 Msrket Street Cam Hili PA 17011
Location [I Urban l>\I Suburban rr Rurel I Prlldomln.nl PRr8l' am y o~~rlg j' P".anltlnd lilt 1\
Buill up [i Over 75% [><J 25-75% : I Under 25% o,oup.r"y SIOOOI (yrs) One lamlly BO
Growth ratl [I Rapid t:!<J Stable I I Slow I IXJ Owner as Low 1 J 2.4 I~mlly 5
Property valu", i Ilncreoslng [><J Steble I I Declining I ] Tenant .,~,~P High 1 OR~. Mulll.famlly 5 Tu:
Demand/supply t:!<J Shortage I Iln balance i lOver supply [><J Vacant (0.5%1 Mh.U PredomlnantL.;::!!: Commercial 5
.MIl.f!\el!!1] ~me LJ Under 3mos.t>SIH .11101. U Over6 moS, U Vec.(cverS%) 150.. 25 I vacant 5
Nolo: RaCI and the rlolal compotltlon 0' Ihe neighborhood Iro no' Ippr.11I1 flotO'I.
Nelghborhoo,j boundanes and characteristics: The subject nelghbQrhood consists of Lel110yne Borough snd surrounding mlrnlclpalllles I~
th.ll..n9rt.hea.stern area of CUl11berland .Gounty, PA.
Factors iIlat aHect iIla marketabllWj 01 iIle proportles In the pelghborhood (proximity 10 I.mployment apd amenllles, employment stability, appeal to market. elc.l:
ItlllP.rQlle[ly.beJngvaluesllsIOg~te9 aloml th.e north.slcle9f Ind!enaAvanue In the residential area known as Lemoyne Borough.
ShQPplng,sQhools_andcnurghlls al.e loca1edwlthlnn31111i~s oflhenelghborhood. FuHselVlce shopping Itavallabla at Camp Hili
and.QapjtaIJ::lty ~al,ls apJlrQ~lm~t~y 5 m.1I~s, Publlg,~chQQI.stud~otfl.att,end the Wesl Shore SChoQI District. Employment centers
.!!rn..1Qf;a.t~dln_ Harrisb~rgLCa_mp_t~llI, Yorll. alld Mechenlcsburg.
George Clauser
L."~u..ch.ng'
[>1 Nor likely ! IlIkely
]In plOcess
_u_. .____ ____" __"
Markel cond~ons In tha subject neighborhood (Including support lor the loove conclusions related 10 Ihe trend 01 property values, demand/eupply, and marketing lime
.. such as dala on competitive properties lor sale In iIle neighborhood, descrlpllon of the prevalence 01 sales and financing concessions, etc.):
MJlrkatcOOclltlQrls..1n the.5u!:>Jegt.nalgh!>QrhQ9_d~ra WMIQera9.I11..Qclllfa!ely acttye with ,IQW I))Qr.t.gage InJereo.trates.belng the
llrllT1aryQe!aIY5!.Q.ala51n_faca!J!W.Jlsk]lllily~been..mQclsralely@ctl',ls. flpPlOxlme!ely.5JJousefl.of vmrlousstyles are for sale
wl.thlo.fimUs]l. ancLareJnsoffiPJlUUon.....l!l1ths_syJllll.ct. IYP!caL1lnanQIDgfOlJesld.llnllal properties Includas 60%,loan, 1-3 points,
7.7.5'/0 1110rtga9a1nlarll.s\ra.taUQl.\JP t01QYJla~. _.__u
ProJectlnfo"nollon for PUD. (II applicable) - - Is the developertbulldar In control ollha Home Owners' Assoclallon IHOA)? Yes
Appro~male lolal number 01 un~s In iIle subject project .__..,NfI.__ Appro~rnalo total number 01 units lor selo In rhe subject proJecr
Oescrtbo com(11on elements and recreallopallecll~lee: NA
Dimensions 135.41 X 100 X 129.95 X 104 _ Topography Avarage
S~e area j~:~~".9i:~[~C;@j"--::':':'==_=~=.::=.~'Corner'Loll)<JYes' [TNo Size AVarage
SpecHlc zoning classlflcallon and doscrlptionS.R S\1!1!!.r\1.a.o_BJlfl.!den!Ifl.L." .. _ Shape ![reg~lar
Zoning compliance [:o<J Legal lJ Legal nonconlormlng (Grandlaillered use) [J Illegal No zoning Dralnageflverage
J!Jghoi1& ~st u.suslmvid;j:>7,J EI~ill.lI1~u _.O.Qttr!LYs!.(e!!l!liIoL. ...... n View bytli'age
UIIIIII" Public other Off-.II.lmprov.rn.nl. Type Public Private Landscaping ~oQcl..
Eleclrlc~ i><J ..._..._.._.._ Streel .MaCacl~I11.....___.._.u [;;<:J [] Driveway Surtace _
Gas i><J .....,.__.___.. Curb/gutter __..___._._.__._... [J lJ Apparenteasernents.QLrllC:'Qrdqnly
We.ter t:XJ......_._.__. Sidewalk _.___.._._ ___._ [J I] FEMA Special Flood Hazord Area 1.1 Yes i><J No
Sanitary sewer [;><1...__..__._.._ Streelllghls lnc'!!OQ.escenL.__. __ t81 [0] fEMA Zone _Q._..__... Map Date J21417~
.SmmUIl'ilr ... _ J81..___._._.._. ..MI1'..__.._._____._.______.C1._..C.l._ .ftMA.MlpJJ.L4f.Q~61._.P..QQ1~ ... '.
Comments (apparent adverse easements, encroachmente, special assessments, slide areas, Illegal or legal nonconlormlpg zoning use, elc.); . l.ot~.rjQrJQt e>nJhe
north. ~[Q.~.QfJn.c1j!!!l~A',I!!.n1!e In LemQY.!JJlJlorQ\1gh,j,andsefl.p!!Jg. exhjQ!!fI..ll_n..~bunQ!!n~oJ !)1ature..shruR~.@<i p!!!Qti!]gs, Size
Clbtal~ed from tax card - La al attached Is ani for 1 track with house and does not Include tract to the east.
GENER~L OESCRIPTlON EXTERIOR DESCRIPTION FOUNDATION BASEMENT
No. of Units O_ne .. Foundation .G.olJClate..!21.0.Q. Slab .0_ Area Sq. Ft. .~~.9_.
No. 01 Slorles 1..5 . Extertor Walls ~rkJsj\l!tmJ!JlL Crawl Space .9_. _ % FlnlshedQ
Type (Del/All.) Pet!l.c:hAd _ Rool Surtace Af!.phalUlhlng Basement 7.1.'10..._ __ _ Ceiling Qp,eQ . . .'
Design (Style)CapIl.Gocl.. Gutiere & Dwnspls. flluml/'1!!Il1_.. .. Sump Pump No. .. Walls GOn..9re!el3!
Fyjsting/Proposed .E_xlstlnL. Window Type PQu.!?l!l_tlung.. Dampness NQ eylde.nc,ll Floor (joncre!ll
Age (Yrs.) ~O__. ~torm/Screens .11g.reen5.._m SeWement N..Q_ejllcle.nctl Outside Entry No_
Effective A e rs. 15 Manufactured House No Inlestatlo No evidence
ROOMS FQyer _JIYI~L...lIlnL~g..._KII~n....D!.~. larniiyRJl1.Rlg,Rrn, .6IQrOQil1.S . II' B~lhs LaufiQryQther
t::~rt= ._~ ~ ~~ 1~.d".. ~~..--~1' ~111part!!!IL}, ~.' Storage
nlshed erea aboy, rade contalps: 9 ooms' 2 Bath s . 2 174 S uara Feel 01 Gross lIvln Area
Matertals/Cond~on HEATING KITCHEN EOUIP. ATTIC AMENITIES CAR STORAGE:
tlWgGP,I)li!]__...'IY.. Type ..11!s!!m...jRelrlgeretor [] Non, t><J Flreplace(,) /I. . [] None 1)<1
Plaster A.vg Fuel ,Gas. ._ IR,nge/Ov.n txJ I Sral" I; Pallo IJ i Garaoe
Wood Ayg .. QOnQIIIQn.. bVJlrage Disposal I,: I Orop Stair [; Deck OverDR [><J Attached
Bath Floor Vinyl ...I\.',Ig... COOLING Olshwasher 01 Scuttle i J Porch IJ Delached
Balh Wainscot Ceptral . NQl1e Fan/Hood N Floor !] Fence .. I '1 Bullt.ln
Doors VVoodflygm.. Other Microwave iJ Healed I I Pool.. nn I] Carport
Kitchen FI: Hdw Av Condition ,Wes er D er ,. finished I I'- Drlvawa Macadam
Addlllonalleatures (special energy eHlclenlltems, olc.): DVlelllngl!l.ln.n~d Qfg,osl11etlc palntlng,spOI],llp!!!cll.mentoLcJlrpetlng, and updating
of kitchen. ,_.._."_ ..n.. _ un..
Condlllon 01 the Improvemenls, depreciation (physical, luncllonal, and e~ernall. repairs needed, qual~ 01 construction, remodeling/additions, ;I~.:" Subject Is a
brick andflluml!JUm9!!Pe OQ.c1 !l!yI!llnav~!!gecQndlllo.ow!th !!!lUQ porch end~ deck_oVtlr the family room. Physical.
depreclatlQn due.toa9aaodc9nclltlon. FuncllQnal. semi-modern kltchenanq lacks garage. Extermil- no adverse locatlonal
fea1uresnotEl,d..._ n . _ - -.. -
Adver" environmental cpnd~ons (such es, but nolllmlled to, hazarduus wastes, loxlc substances, etc.) present In the'lmprovemenl,. on the site. or In tho
Immediate vicinity otthe sublecl property.: None,kncwn .appralAer Is not qualified to detect such substances. Termite and raeJon
certifications sllgQested. House may contain lead base paint.
Frodrli, Mac Form 70 6/93 PAGE 1 OF 2
No NA
NA
INSULATION
Rool
Ceiling
Walls
Floor
None
Unknown
. flvg
A~g
Avg
11
~
1><
t<
I ~
I;
Area Sq. Ft
960
1,344
830
# 01 cars
Fannie Mae Form 1004 6/03
Form UA2 - "TOTAL 2000 I"r Windows" appraisal soltwa/8 hy, la rnod" Inc. - '-BOO.ALAMOOE
~ .
[File No, 7~OQQ3R'1jPage "'31
Summary Report
UNIFORM RESIDENTIAL APPRAISAL REPORT fll.No. 7.0603R.1
= $ 45,000 Gommente on Cost Approach (stich ae. souiCe"OiCost estimate, site value,
square fool calculation and for HUD. VA ond FmHA, the estimated remaining
ecunomlc IIf, of the property): Source of Costs.. Marshall
Valuation Service and Local Contractors.
141,310
11,520
ESTIMATED SITE VALUE
ESTIMATED REPRODUCTION COSf.NEW.OF IMPROVEMENTS:
Ow.lllng.~,IHSq FI. @$ 6".09 c $
0(;0 Sq. fl. @$. 1;!.00 _
-
Gftr&g'/Carport Sq. II. @$
Tutal Estlmated Cost New
Lm Physl,:e!
Depreclatlon 45,8401
D.preclated Velue 01 Improvements
'Ae.le" Value 01 Site Improvementa
INDICATED VALUE BY COST APPROACH
ITEM SUIlJECT
1031 Indiana Avenue
MruIL l.tlmoynlil .
Pro~mlty [,SuhJect B ", '
iate!Pnce .. .. $
Etlwg!Qss living Are, $.
Oata endlor Inspection
Y8rtJlc11~nS.QIII~I.
VAI.UIMl~~I/.II'N.IS.. OESCRIPTIOII
SRles or Rnancing Conventional
.Q.QnQmII!IlL__.. .P.Qt.tJ2.
JWIQlsi.~[[!mL _ . '" 11/1JiLo(;.
.lli!l!2n ,.,........__mmAV!![~g~__ .. __ Equ~!.__
klmi!QldlfliSlmple .. r.!l.t1jI.lmpltl .. ... rJl.!l. ~!mpl!l
.sItL.____ 1~.!.QL31~. lot@rLQL.
YlIlY. ._,.,.__.__.. Av~L@9L__ .E;qU.!lL..
1InImunQ.AJIP..!!L.__.Q@Ptl...C.9.Q.__ n .f.StQry
!ll!BlIIY_QLConslfV.IIQiL .Av~r.@9!L.. __._ .!;.qu@!__
.API__.... liL. ___ JJi....
!LonqltjQlL__ _ . !lver~gtlm. ..,_ SUQll.rlor .
Above Grado IotiL:D~.rmi:.Dalhs JolliL~6Q[!ns:...a.il!\s;
Room Count 9 :.5: 2 ,9: 5 : 2.5 :
11loSelMngA!R _____jJi{Sq,El: _=.),~Miq:fL:
Basament & Finished Storage Storage :
B9QlI!t6.!LQw~G[ado ._ Par!L~Lfl&Q_Rm.. u~__..
f.vn>~Qn!I~ULltL. .AV~1'Jl9L .., . ,.. _!;ql!~.L .__~ J;g~~I..
HI!JLng/Cn9!!ng _ -G.~s!~.I!l.!lfTL_..GJ\sitiNc:~ -5 000 Oil/Hot Water
I-"-I!PYltl~rnnUtims lfT~YJ~ti.QO..n .EgUJIJ ... -~'~~[;,ci:lJ~I' .".....,.
Jl8r!lliL!L8.rp9.~.... ...1'!Q.n~.~.____ .2.Yl?erlor_._ ....--"_~,OQ.Q. Equal_.
Porch, Patio, Oeck, Deck Superior -2,000 Superior
ruwSQI(i), !lL ...__ ......m.....___._... .__~___ '''_...;._n...~ ......_ ___...
EIDUl'QQI,.8tQ,. ...._ NA.__.m_____!.;g!i.I!L__.:...____.. I;.quill.
w
Functlotlal
10,00p[
- $
Extemel
152,e30
Estlmeted remaining econon}lcllfe of the dwelling Is 40
years.
=$
=$
-$
55,649
06,981
4,000
145,981
=
QOMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
608 Hilltop Drive 931 Ohio Avenue 510 Indiana Avenue
New. Cumberland Lemoyne Lemllyne
. .' 2 mlleG .5 mile .5 mile
Nt, ~lllfl\1f;i:f~ ~l 'rilljlliiBl~~~'~: ~tmiil'ij:ii'~~~;g ~l '[lilE%i~'~~l ~~'2lmjjx!!~)~}~ ~l' ~,;lli11~~llj;i
CPML & Court House CPML & Court House CPML & Court House
+(-I! Adjust
DESCRIPTION : + (-)$ Adjust.
Conventional
RQM 7
3/3197
f:qu~L
... E~e SimplE,
+ [i,OOQl;ql,lsl
E;qu~1
;!s!QJL,
.E.:.qY!11n__
.... ___ _:J.O.
-.10,OO_Ql;qu@[
'[Qle[ :Bdrms;_6alW.
ei_A,..:..f.&n'
_f,oOOJQJt :.
Storage
DESCRIPTION
Conventional
[)9_M: 26:1.
2/1(;197
Equ~l.
fee~lrnple
EOquel
$up~rlor
LaloN
J;qu~1
40
$up~r.l9r
19tal : BdLI11[: B,ths;
..1,000 _13.3..;2:
n.+.MaJL__1)l46SgIt.:
Storage '
+ ('-)5 Mj",!.
-,
-2,000
...---- )----
.. ,10,QOO
.1,000
.....+.MQQ
+4,56Q
Equj\1
QjI!l-iotWater
EOqual
$lJperlOL .
Superior
-6,000
-2,000
-2,000
I;qu'!L_
~~~;'~~d:~~~P~ '-':~-)===~:"1~':~~ ,;II~~I~i\il!$ '~;7:::!;t*il!~111~1j. '1::':::
Commepls on Sales Comparison (Including the subject property's compatibility to tho neighborhood, elc.):.E:ale.~.usll.clwllrllIllJIJtl.ll~OnablyusIr1111I1lr~tylll~
dwelllOi/!jn the same O.!l.lghborhood an.!Ls.Y!Jjllgt to reasonablv slmllaLlImllDltlE\!LAcIJ!-t~tm.llJ)\swere.j>aStl~LQIJ_l1lgrKlILe)<\r1l9!l.olL
@!lg!QrJu.qgmllol. Thll.!Ocl19.atedya!Y.!l.[lIDflE!.9!].tbllllb.o'v.lI.grldeXIEl.f1Q.s_ fr.o.m$J~J,800 t.o $1<1,4,460. Thtllnd Icatlls!. market value
ISe.s.tlffiE!tllQ .!oP!llessJh@D.tbtljJ!1P.~LlIOclQLth.!l.Y~JueH!!JrJ~ ~lJd_!1L$J36,OOQwltb greatest weight onSE!le #2. . Sales uSlld were
_IIlJl10QE!ltl_QJ!l.thlllJl,lest Sh.Q[e..S..9hool..Q[sl[l.cL__~. n . ..".', .._
ITEM
--_.......~_.------
Date, Price and Data
Source, for prior sales
J'!i[I)I!Ll'!8Iof ,ppr,Ls~L u____ '_.,.__..,_. n _u. .. _.
Analysis of any currollt agreement of sale, option, or listing (If subject pruperty and analysis 01 any prior sales of sublect and comparables wilhln une year ollhe date 01 anp"lsal:
Ih.!l.ll.uQJElc:tProPllltyls'@DOWOllLQQ.Cl,lplllcLc:epe CoqQwelllng wlthQo.~tre~t parking. No prior saleswllhln one year.
....slJBJ~fT.. m_ u.~OMPAI1.^B~.ENO I
Not Applicable Not Applicable
COMPARABI.E NO.2
__ .". n____ _______.
Not Applicable
COMPA.~ABLE NO.3
Not App!lcable
__ ____._n_._____. __~_~..,.___._____.__
INDICATEO VALUE BY SALES COMPARISON APPROACH $ .
INDICATED VALue BY INCOME APPROACH ~ Appllcablel Estimated Market Rent $ NA.. Mo. x Gross Rent Mulli 1101 NA = S
111ls appraisal Is made u 'as Is' subJect to the repairs, alterations, Inspecllons or conditions listed below sublect to completion per plans & speclflcallons,
Condnlons of Appraisal S.uQJegUQ.sallsflllctory fermlte and radon c.ertificatlol1s, wllh appraised value based on clear test resulls.
J;!~ltl..of 'iIIlJl!.e.:J~LW~?; [)_\lle.olJospe<;!lgn 6/30/9L.
Rnal Reconciliation: In..sufflclef!U!1.@lktl!Jj.!l\lIlwaSlllv~.Ilable to process the.llJcome6Jlproach. The CQst.l\pproach Is conslciered and
.ys.e.C!~.i!.IIl~Qb.lIckJQI'Jhls.lIpm@ls'lILan.Si.lypicallysetsthe uPPlIrllmlt ofy~!ue The Sales ComparlsonApprollCh Is deemed most
rellaQ!lI~,!oqg!Vf:lrlgrtl.@ttlstw~.IgbJ, u. _
The purpose of this appraisal Is to estimate the market value of the real property that Is the subject of this repo,l, based on the above conditions and the certification, contingent
end IIntltlng conditions, and market value definition thai ere stated In the attached Freddie Mac Form 439/~NMA form 10D4B (Revised ).
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAl. PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 1.2/27/96
(WHICN IS T,HE DA OF INSPEC,TlON, A N...D, Tfj\EFF~TI"VV .,EE.. OOA" TE OF,',TH.IS RcPORDTO BE ',' $ 1<lO,O,QQ~n, " __.
~~~~~::eR' . (:\.J!@..,V\lL~ ~1~~:t~~~SOAYAPPRAISER(ONLYIFREQUIREDI:u_ [] Old II0idNot
N!m~GeQrg(L. JausJl ~RI\_ ---. u ~- I!!ffii Inspect Property
Q~w.flepQLtSJgnedJuly 9,1!lJl.7 Dat~R~PQrt Slgnod
St,te Q~rliIIQ,lIon /I GA:. OP023.3-!-.SI,te PA StntoCm1mQallon#
Dr State lIcenso /I SIale Or Stato license /I
Freddie Mac Form 70 6/93 PAGE 2 OF 2
Form UA2 - 'lOTAL 2000 for Windows" appraisal softWaro by a I, mode, Inc. - 1.BOO.ALAMODE
140,000
Slate
Stata
Fannie Mae Form 1004 0-93
07-15-1998
CLIPPINGER
12-27-1996
21 97-0229
CUMBERLAND
101
E.-__=:~=~-~~:=:.d=J
MAKE CHECK PAYABLE AND nEMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
iii',1=is'47",iif-AFP"[(IF9'ri-iicii''icniii-YriHEifiTAHcE'Tliin-ppiiA"isEHENi'-,--,\i:.i.-owANc.inili-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
DOROTHY Z FILE NO. 21 97-0229 ACN 1111
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHl!RIlAHCE TAl( DIVISION
DEPT, Z89601
HARRISBURG, PA 11126-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, AUUWANcE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JAMES R CLIPPINGER
3631 N FRONT ST
HARRISBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACM
PA 17110
ESTATE OF CLIPPINGER
TAX RETURN WAS I (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE R'EVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1.. Rod E.tat. (So""OOl. A) ll)
2. Stocks and Bonds (Schedule B) (2)
3. Clocaly n.ld stook/r.rtnership Interest (Schedul. C) (3)
4. Hortgag.s/Not., Roo.lv.ble (Schedule D) (4)
S. C..h/Bank Daptlsits/Hisc. P.r~on.l Property fSoh.dul. E) (5)
6. Jolntl)f Ownttd Property (Schedule F) ((.)
7. Tranllfars (Schedul. Q) (7)
8. Tota! A...t.
) CHANGED
*'
UV'I~H fW .,. (f~'''1
DOROTHY
Z
DATE 07-15-1998
140.000..:..lliL
.00
,00
. QO.
? .975.!!.!L
79B.06
.00
(8) _.143,773.06
If an assassRlunt was issued pf'eviously. lines 14, 15 and/or 16. 17 and 18 will
reflect figures thet include the total of 611 returns assessed to date.
ASSESSMENT OF TAX:
n. AMOunt of LilMi 14 at Spou."l rate US)
16. A.ount of I.ine 14 taxablll .t Lineal/Clas, A rate Db}
17. A.aunt of Line 14 texable at Coll.teral/Cla$s 0 rete (17)
18. Principal Tax Due
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Fune~.l E)(p~s.s/Ad.. Costs/Hisc. Expanses (Sohedula H)
10. hbh/HctrtgltQfl Liabilitias/Liens (Schedule Il
11. T.t.l Dltduotl.n.
12. Nat Value of Tax R.turn
13. ChtlrHabla/Govarm.ent.l 8aq\lfIIst.j Non"alactad 9113 Trust. (Schadula J)
14. Net Value of Estftt. Subject to Tax
(9)
1l0)
5,504.51
550.00
(11)
(12)
(5)
(4)
NOTE:
.00 X,OO.
137,718.55 x.06.
~fix .15t
'1 ~ ulj,
TAX CREDITS I
PAYMENT RECEIPT i-'-IiiSCOlJNT 1-;)-
DATE NUHBER C'"M'''_''' ,-,
..-.,-,-... .......,- ---:- - :..
BALANCE OF UNPAID INTEREST/PENALTY AS OF 04-01-1998
AMOUNT PAID
8,263.11'
n'
'.,
______-------X:....i
TOTAL TAX CREDIT
BALANCE OF TAX DUE
- .
INTEREST AND PEN.
TOTAL DUE
B,263.11
.00
---.-.
377 . 5B
377 . 58
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
NOTE: To in.ur'. proper
oradit to your account,
.ub.it the upp~r portion
of this for.. Id th your
tax pa,y..nt.
6 . n~4.!iL
137, 71B. 5.5
.00
137,718~~
.00
8,263.11
~ .00
:~, 263.11
\ 'f
( IF TOTAL DUE IS LESS THAN fl, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YCU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.,
~-''''''-_''''''f'l"-.."-,,,,-.
RESERVATIQHI E.t.t.. of deo~nt. dyIng on or b.fore Deoe~r 12, 1982 -- 14 any futur. Intlre~t In the I.tete 1. trIM.flrrad
1n po..e..inn or .njo~-.nt to CIa.. B (aollot.raIl blnafiol.rl.. of the dlGldant tft.r the IHPir.tion of any ..t.ta for
lift or for y..r., the C~nw..1th hlrlby IKpra"Iy rl..r...e. the riuht to Ipprftl.e end ...... tran,far Inheritance T'Ka~
.t the lawful CI... B IcoUetaral) rllt, on any suoh f'Utur. lnteralit,
PURPOSE: OF
HOTICEI
To fulfIll the r.qulroa$nts of Sactlon 2140 of the Inherit_nee .nd Estet. Tlx Aot, Aot 21 ~f 1995. (72 P.S.
Slation 9140),
PAVMENTl
D.tllClh the top portion of thh NoUnl und SUbMit with your pal/.llmt to the RlIlghhr of Wills printed or. thtil r.ver.. .1M.
uNlike check or lonov ordar ptyab1e to: rn::9ISTER OF MILLS, AGENT
REFUND ICRh
A '-II fund of 1I ttlK credit, whIoh was not rlilqulIsted on the- Tall: RI/turn, .flY bll roqullhtd bl/ co~htJnA an "Appl!cetion
for R.fund of Penn.ylv"nh~ lnhlr Hanctl alld f.stl!ltG 1'1)(" (REV-nI3J. Appl ioations IIrll IIvailnbll at the Offlc/il
of the. Fflahter of Wills, any of t..... 23 Rovo"ue Distriot Offl,cu, or by C1dlina tho .pooh..) 24-hnur
Bnlwerlng ..rvicll I'tUIIbers for toras or'dllring: In P."nsylvonhl 1~800-362-20!iO, outside Ponnnlvenla and
IoItthln local Harrhburg ar*a (717) 787-8094, TDDl! OIl) 772-2:252 OIOIH'loO I.paJred Oniy}.
OaJECTIOHSl
Anl/ party in inhrllllt not f1athfied wJth the IlIPpre1se.vnt, lI11owan08 or dhallowllncll of dOductians, or .ssonHnt
of till< (including dhoount or Inhll'astl 8G shown on thls Nr.tJCil tIlUlit objlot within lIi1<ty (60) days of receipt of
thh Notice bYl
~~wrJttln proto.t to the PA tl"f'llIrhlent of Rovonuo, Board of APtlOlllh, nopt. 261021, liarrhburg, flA 17128-1021, OR
M.'olootlon to have tho .atter d/iltloll'wJnad ot f1udit of the account of thil personal l'OPI'GlOntatlva, OR
~-applllJl to \ha Orphans' Caurt.
ADtUH
ISTRATIVE
CORRECTICJir4S1
F'aotual fwrors l1hoovor/ild (In thh anusltllnt shQuld be addreSlUld In wr ItJnD tOI f1A Depart.ont of Revenu.,
liureflU of Individual Tl!ll<u, AnN: Post Anuslllont Revi8w Unit, De"t. 280601, IllIrrisburu, PA 171ZtlM0601
PtlQne (717) 781~6S0S. S/ilO pago 5 of th8 booklet "Instructions fur InhArJtallce TilX Return fOf I!l Re.ldftnt
nocedent.. (REV-IS011 for ..n "xplallation of adlllinlstr8t1v~ly oorreo'.oblo IIrrors.
DISCOUNT:
If any tax dUI h Pllld wlttdn three C\) Clllll)lldnr- lII"nths ufhr lhfil decodent's elonth, II fJVA paroillnt (5:0 dhoount of
thll hlK p81d is allowed.
PENAL TV I
Thill Hi% tax awnesty nllllMfl8rtlclpatJon penaJt)l' h ooaputed on tho total of thlt tal< IInd Jnterut lIIS1illuod, and not
Plllld beforo .Ianulllrl/ 18, 1996, tho f ir's~ tla:.' IIIftflr the end of tho tIIx 8llne5t~ period. Thls non-'partlolpatlon
perl-lIlty b app'ltlttbll1 In the sallo lIIa-nner 8nd in tho tho salle thUt period 8~ you woullll IIppoal the tnl< and inter..t
that hall been OUflUfilt.I 85 Indlcfltld on thh noUOI!.
ltnERESTI
Intorut hi charged bag Inning wJth first c1I1Y of delinqufinCl/, or nlnlil 191 .onth~ and "nil (11 dRy frOM tho date af
~lIth, to the datil of paYllllnt. T8xls which beo_e delInquent before January I, 1982 bur Jnterest at the rate of
.iI< (61.) percent VAr ItflflUll clllculat/ild ftt "daJI)l' rate of .000164. All tlSl<lI' whJch beclI.o delinquent on Bnd lifter
January 1, 19112' will b.ar internt at a rAte wldch will vurl/ froll cnllu\dar Yur ta clIlIIndar yeur with that rRte
nnnounoed by thta Pit lIepart.ent af R8vllnue, Tho oppllcltbll/ interllst rntAIl for 1982 through 1996 IIrfll
'!!!r Int.rut Rate lJ81ly lntorest rootor :!!!! Interut Rat/il !!.lIlly Intflrest "nctor
19a~ 2(11. .00054& 1'981 11% ,000241
19113 16% .0004'}8 1988-199l Ili: .000301
1984 111. .000301 .\992 9% .000;?47
1985 13% .000356 1993"1994 7f. .000192
1986 IOi: .onOZ74 1995-1996 9i: .000247
.~Int.rl.t is Cl81t1ulllttad ., folloWGI
INTEREST = BALANCE or TAX UNPAID X NUNBER or DAVS DELINQUENT X DAILY INTEREST rACTOR
--An)l' NoticI iuued .ftl,. tho tal< baoolll"" deUnqufoht will roflect Itn lnbrut ctloulatJan to flftHn US) days
beyond the data of thfl nU/fIlS..nt. If pl!ly..nt is .adll nftflr the Interelt co.putatlon dat8 shown on the
Hotice, addltionltl inte,'e.t IIIU,:t ba cltlcuhlted,
PAM"TI
DltlOh tl\tl top porUOh of thh HoUoI Ind IUbIIIt with vour Plvnnt ... PIvllbla to thl neIM end Iddr...
printed on the revar.. .tde.
If PESlDENT DECEDENT .... _ or """"V o.der ..vobl. to, REGISTER OF WILLS, AGENT,
If HON-llEeIDENT DECEIlEHT .... .hook .r .....y .rde. ...oblo t., CONltONWEALTH OF PENNSVLVANIA.
REFUND (CA): A refund of II b)( cr-'lt, Nhloh wa. not r.quert.d on the Till< R.turn, .'V be r.qullted bv oOllpleUna In
"AppUo.Uon for Rafund of Plnn.ylvllnl.. Inherltllrla. POd Eltet. TI'II<" (A!V"UI3). APPl1oetlon. ara a.,.Utlbl. .t
the Offlol of the Raglst.r of NIIA., any of thl 23 R.y.nu. OI.trJot Offio.. Dr froe thl o.p.rt-.nt'. 24~hour
.".wvrlng ..rylo. n~r. for for.. or.rlngl In Penn.vlYllnhl 1-800-362-2050, outl1dt Penn.ylvDMJ.
IOd within loaal Herti.burg ar.. (717) 767-a094, TOOl 17171 772~225Z IH..rina IIP.lrld only).
Rf.PlV TO:
QUIIUon. rlg.rdlna IIrror. flontalMd on this MtlClI .hould ba .ddr....d tOI PA Otpartlllnt of RaylnUl, lutlau
of Individual Ta)(8rj, ""HI P"Rt A.....II.,t Rlyll., Unit, Dtopt. 2&0601, Harrisburg, PA 17126-0601, phone
(7.\7) 7a7~61i05.
DISCOUNT I
If any tWit< due II peJd within thr.. C\) c_ilndar .onth. lifter the decedent'. d8ath, I flye plrcent ~5:()dhooullt
of thlr hI< Plld hAllowed.
PENAL TV I
The 15X tll< .-ne.t~ ~n-p.rtloipatlon Plnalty J. oo~ut.d cn the total of thl tlX and interl.t .......d, and not
paid blfor. Jenu.r~ 16, J996, thl fAr.t dRY after the .nd cf thl tll< sana.ty period.
JH'(ERfST I
lnt.r8.t i. chargld baglnnlng with flrlt dRY of delinquency, or nine (9) eooth. and one (1) dey frOll the data of
d..th, to the dati of PIYlwnt. T,I<I. Nhloh b.c~ d8llnquent blfor. Janullry 1, 1982 blar Int.r..t .t thl rata of
,ht (6X) perc.nt pllr WlnUI clllcul.t.d It . dallv rlt. of .000164. All tl)(e, .....lfJh b.e... dellnqutlnt o'n end ,fter
Jlnullry 1, 1912 will blar Jnter,.t at . rete which will yary frOll callnd.r Ylar to "alenetat' y.ar with that rat.
lMounoad by thl PA Dlpartunt of RlY""''', lh. ItPp!Jolllbht Intere.t r.t.. for 1'182 throl~ 1996 Itll
Vaer Intlr..t Alita Dallv Intor..t Faetor
V..r
Inter..t Rltl
Del1v Inter..t Pactor
1962 20:< .000S46 19&7 9X .0002:47
1983 16;( .0004" 1986~1991 11~ .000301
l'lft IU .000501 199' 91 .000247
1915 lS~ .000356 1993-1994 7Yo .000192
1986 10;( .000274 1995.1996 9X .000247
--Jntera.t I, calcul,ted .. follow, 1
INT~REST . IALA"C~ ijF TAX UNPAID X NU"B~R OF DAYS DELINQU~NT X OAILY INTEREBT FACTeR
--Any Notioel hlued aft.r the tilt< blcOIIU dlllnqulnt will rlflect 10 Inter.,t ctlcul.tlon to flft.." (5) ny,
b.yon(( the data of the ....n..nt. If ply..nt hi IlId. aftlr the Il'lt.r..t COllPutfltlon chili .hown on thl
HoUel, addltlonllll int.,...t aUlt be allculated.
((/(//{.; /()
BUREAU OF INDIVIDUAL TAKES
INtERlTANCE YAK DIVISION
Df.PT. ZlSD6Dl
HAARISIURG. PA 171Z'-~601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
')
C
'*
_IV-Imu ii" 1II."1
1\1,
'(1._'
,il'} /3
DATE 11-16-1998
ESTATE OF CLIPPINGER DOROTHY 1.
DATE OF DEATH 12-27-1996
FILE NUMBER 21 97-0229
, .1 COUNTY CUMBERLAND
ACN 101
l~ A.~t R..lttod J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
JAMES R CLIPPINGER
3631 N FRONT ST
HARRISBURG PA 171i~,
Llll
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HOTEl To insure proper oredit to your account, subMit the upv-r po~tlon of this for. with your tftX paYRent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ....
j(iV: ii.ij;'-i:x-"FP--i iii-:97r----'.ii.-- INHER i Yliiicif-TAXus'fA"fEHiftiT - ifF" - AC-CciiJiW-.ii.m --, ______'n - - - - --
ESTATE OF CUPPINGER DOROTHY Z FILE NO. 21 9"-0229 ACN 1111 DATE 11-16-1998
THIS STATEHENT IS PROVIDED TO ADVISE OF TltE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOlIN IHOII
IS A SUHHARY OF THE PRINCIPAL TAK DIlE, APPLICATION eF ALL PAYHENTS, TIlE CURRENT IALANCE, AND, IF APPLICAILE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 10-02-1998
PRINCIPAL TAX DUE, .
8,263.11
PAYMENTS (TAX CREDITS),
PAYMENT RECE I PT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-31-1998 AA269905 ,00 8,263,11
07-27 -1998 AA296477 337.58- 337.58
10-02-1998 AA296736 40.00- 40,00
TOTAL TAX CREDIT
BALANCE OF TAX DUI
INTEREST AND PEN.
8,263,11
.00
,00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN fI,
ND PAYHENT IS REllLIIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YOU HAY IE DUE A REFUND. SEE REVER~E SIDE OF THIS FORH FOR INSTRUCTIONS. I
TOTAL DUE
.00
PAv.:NlI
....t'lClh tM top portion of thh tNtlo. Md .ublIJt with ~oUr paynnt MIdt payable to the "... WId Mkfr...
printed on tne ".Vlrn .Ide.
u If RESIDENT DECEDENt ... check or eney order payabl. tOI REGISTER OF WILLS, AGENT.
-- If NOfriI.RESIDENT DECEDENT .eke chtek or ~y order p.~IlbI. tOI COfI1OHNEALTH OF PENNSYLVANIA.
REFUND (CAb A r.ftftt of a teK oroua, whioh wa. not r.qua.t.d on the TII< Return, lIay b. reque.tlKl by cOllplet1no an
RAppIJcatiOh for Refund of Pennsylvania Inheritance ~ Estat. T81<" (REV-lS13). Applloatlon. .r. .vall~le It
tht Offlca of the R~lst'r of Will., an~ of the Z3 RQvenua OJ.trJot DffJoa8 or frQI the Dtptrtttntt. 2~whour
eRlNerJng .ervlo. nutber8 for for.. orderJnal In PennsYlvania 1-800~362.20S0, out. Ide Pennsylvania
end wl~,ln local Hlrr..burg ar.a (717) 787~e094, TOOt (717) 772~22&2 (H.arlng 1Mpalrtd only).
REPLV TOI
QuI.tion. regarding errors oontalned on thl. notic. .hould b. addr....d tOI PI. Dep.rt~nt nf R.venue, Burttu
of JndlvldUal TeKe., ATT"l Po.t As......nt R.vl... Unit, Dept. 2&0601, Harrl.burg, PI. 17126.0601, phone
(117) 7'7-6505.
DISCOUNT I
Jf any ta~ due J. paid within thr.e (3) colendar tonths aft.r the decedent', doath, a flv. perclnt (5~) dlsoount
of the tex "eld is allowed.
PENAl TV I
The 15~ tll< _,..ty non~participation penalty 1& co.puted on the total of the tax and Inter."t alD...ed, tnd not
paid before Jlln\.MIry 18, 19'96, the flrat day IIlft.r the end of the tax "118.t~ perIod.
INTEREST I
Intore.t Is ctMrged beglnnina with flrat day of delinquency, or nine (9') .onth. end one (1) day frOll the deb cf
death, to the data of paylent. Taxe. whloh bee... dclllllquent btforo January 1, 198Z bear inter.at at the rate of
.lx (6%) p.roent par ennua oa1culated .t . dally rata of .000164. All taxaa whloh bee... delinquent on and after
JftnUMry 1, 1982 will baar Intere.t at a rat_ whloh will vary fr~ oalenOnr ~.ar to calendar y.ar with that rat.
~td by the PI. Deplllrt-.nt of Revenue. The applioable 1nter..t rate. for 1982 through 1998 aral
V"ar Inter..t Rat. Dally Intereat Factor Vaa,' Inter..t Rat. Dally Intere.t Factor
1981 20Y. .000548 1967 9X .000247
198:5 16X .0(10458 1988-1991 11i:: .000301
1984 11X .000301 1992 9Y. .000Z~7
198& 13% .000356 1993-1994 7X .000192
1986 lOX .000Z74 1995-1998 9Y. .000Z47
~-Int.ra.t I. ~alculat.d a. follow'l
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X D6ILY INTEREST FACTOW
-~Any Notice i.sued after the tax b.ootl& delinquent will reflect an Intare.t caloulatlon to fifteen (IS) dayS
beyond the date of the a.......nt. If pay.ant 11 .ade ftfter the Intarast c~tatlon data shown on the
Notice, additional Int.r..t .ust be caloulated.