HomeMy WebLinkAbout97-00999
,
I
I
j
I
I
I
I
I
I
I
I
i
\
PETITION Hm l'IUlIIA'n: 1I11d (;HANT 011 "ETTERS
1,:lIal., (~I M'E L.V IN (:,', ,,'I ~ NOLO ,~~ No. C;>, "':" Cl '"1 - qq'l
allO /':/1(/"'1/ as ~ 10:
. /)1'1'('(/.\('(1,
S(wial.\(,(,lIl'iIY No..1 ~(l - lli'~ 7 'z."J k.
Ih'I'.;""II,1 \1'111, 10'1/1<'
('o","y 01 ClIMIlJo:HLANll ill IIIl'
('Ollllllllll\\'l'ullh of Pl'llll~yl\'llniu
'I'he.' IWIllitHl ()j" IIH..' Ulldl'l'..iglll'd 1"l'\Ill'l'flllll,v ITpITWIII\ Illar:
VOllllll'lItiolll'I'(S). who i"'III't' II{ \'l'llI\ 01' UI-!l' {It oldcl 1I1I11H' (.',\L'l'UI<..\ l\' Ii,' ,
illlhl' I,,,, will 0111". al1<"\' ,le-n'd""I.o 'l'''''~ 2, I 14 ~ ( ,'is
lllld l'odkills) d'''I'd JJ 0 ~ G
l!llllled
.~__., 19.~..,~.__
- ___'U~~~.~_~_.
.. . ..~.__.__.__._-
(\lal(' 'l'klalll rlll'lIlll\lillIl\''', l'_)~. (l'lIllrlc'iatilll1, dl'dlh (11 l'\l'\'utnl, l'k.)
~_..._._--_..._~._,..-._.
1>l'<'l'IIdl'1I1 Wa, domkill'd al dl'ath ill 0. U\l11J~L:'~'-.I'1~/'V' t:;--
h~.J.S' lasl lamily 01 p,illl'il'al'l'sidefll'" al ./ 52-us . 9"R.Jl~'.
--Ey,.JDJ....1!+ ) Ii I'!.WjP De:-III.TctU p_ ) --1-:J-1
(11,,1 ~11('l'l. Ill/mill'! illld 1l1111l'."IP,llll.v)
/)l'eemknl.II"'1l .7 '+ ~ years of age. died ~ ~.- .'I_Jf2.EC. Tr-:[.-.1932--...
al .l';sz.." QtUUS.~RLO~I$'_R.QAPI _E:.NO/"fI'I~I'_I::'i:~__.l7eJ2-"S':
1:\l'l'PI (1\ !,pllo",,,, dl'l'l'drnl did nOllllarry, Will., 1101 divorccd and did not h,\\'c a child born or ftdoprcd
:~::.~;IIl~'I~~~,~::::"l'~~Di')J~ed~nr I'rObal~Wa~"0111~evielinl o~akilli~'~~"d.:V~IS Ilever adjudicated
Ikt\..'lldl'111 al dcalh 1.)\\'11I.'d properly with estimated vahll..... as follows:
(If domiciled ill Pa.) ^II per"""11 propl'r1Y L._'...5:.J C}CJcJ f!.9'
(11'1101 domidled ill P[I,) PL'r.-;OIHd property ill Pennsylvania $~..____.
(II 11<>1 dOllliciltd ill P.L) Pelsollal property ill COllllly $.~~~_,;=;;---__""".
ValLll' (1J' rl'~tll'\lall' ill PL'lllhylv\lllia $h'__'_'~O-.t_....aCI~__
silualed lh follow" ~HA(lH'D c=N.."t VV_?,m~./..o_M'5~~~.d!IJ~ (!. Cl, P A ~_.
-.~Hc.C'TC~_-'J:.I;,V~'j7r .J'cJ.1'."t:i2R-~. L<:-,.-fa_~~._~.~_______~_
('0111111', Pellllsy!valliu. willi
D. R-~ !>-GdE-J.OJ4.p,
-~-_._--_._--------
.---.-.---...- -- ...---....h~.__m._~__
II HtREHlRL. pelitlolll'r(<) respeeli\i1ly rl''1Uesl(s) Ihe probale of Ihe lasl 11'111 and codicil(s)
1,,'eS""I1'1IIi,'rewil h alld Ihe gralll of 1e1l"rs~~.:tE>~.zI4.1\1L""I\.L7 A~~...~_~___~_.___
I (ll'\lallll'lllUr~'; adll\illi,>!r<ttinll ~'.1.1I,; adminiSlrlllion d,h.n.('.I,Il.)
Ilwl\\lI,
.,
.~
c
u
.~ ~
u "
0:: ,~
.., (;
1:::''::
..-
- ~.
~.:l.
~ ':
;j,
:;)
.f~l7l~~J;.;,~
=m~~~-{_Q'J~, :1'~ '
~..f"\EI..k'L^Lf_fl:'!11l. L
.'1 D.NLi'll>A fj-Ll..RrJ~ .
--l1/VtLL.It" (l"L.J'LCl~_,
.~lf.1'tR'C(4A)Li1.Z.=.S.1~ r;..E(~
'ten.. ~I'll(cl~ I' HL1~C.N ~CJJ.f..l)
c.~NOI..,q'1 (>1'1 17025 '
- ..---......-----.-. --~.__._._-
---.---."....---. .--.-...----
OATH OF I'ERSONAL HF:PHESENTATlVE
('OMMONWEAI.TII 0... 1'l<:NNSnVANIA l tiS
('OliNn OFC.lJMBF&lAl:ilL ~.. J
TIll' PL'liliolll'H.<,J lIhoH'<iianwd :-,wl'ar(<.,) or affirl11(l.,) lliallhL' I.,fHIL'IllL'IlI\ illlhl' foregoing petition arc
II'lIL' Ilnd l'tHIl'l'llo I Ill' hl'''1 of 11t~. hllO\\kd!!l' and hL'lil'f of peliliOlll'r(s) and Ihal as pCI'sonul rcprcscn-
llltiwf'-l (If 1 Ill: 1Iho\\' lkl.\'d<'"1 pClili\\lIn(,I \\ill \\ell. a.'.HI.II'l..'I)'. 'Id.'."iniSIl'1 Ih,' l'SI/f a.l'l'\\.rding 10 lnw.
SW~lll.' I,' 01 '.'llil'Hl;.t alld '"h'lTihed f yy\~~l~(0GL.JQ';I~._~ ~
hl'leI Illv 1111'. j I dy~ 01 .~. ..~.. ~0.--.._.._.. ~
If))~i;t.:YL.:~~b;~.(''Lk .}r:;-:"i~~! 1 f?f~-r. c4..,., .;J4~;;c.:.:=== ~
( .." \ ' -' IV r"/l eM lI"gl</,,' . ~ .~ ..uu __u__..~_ 2
S- 'xl', .." ,j 'u
21-97-999
l'hi~ I', Itl U'llir~' Ih,1l rl1l' 1111<<11111.111,11\ hVll' j',l\t'll 1\ \"II<'idl' ,ll:lI\.d IlllHI ,Ii\ ;'il)',III," lllldlt;ltl' pi dl',llhdllh Iilnl \Vllh till' ,I',
[Ot,d 1{(,!_~litl,I'L rlli.' 'ldgln,d ..1'11111\.11(' \\,11111(' 1,\!\\.I!\il'd- iii Iht '-d,llt \'ILd I~l '11.1 I Ilfi, ,- Ill! 11dll1.1Ill'111 lilil,!'
WARNING; Ills 1110110110 duplloillo \Ills OOPY by plwtl1!ltlll 01 pllolollrnpll.
No,
iiiiiii;ii/h;'Ij_,
. /'('''''~~\''\ IIfPI;""
,.,' "'~.' . ,1'. n \:
I~!.~~.~""~ ~~" .'V.1~.._'~
~ '. ,.,~,,'r .;,
\ ~"" '\ ,- ...~".I
'" 1( ~//
'''''-,f!~/fNl ~\ ~\"".,
WtN!1iJj!111J!1!!"
, ,) . ~'.IIJ (j ;
~ ~(l.w(..c.'~" ~ct'at. -vra)t/
l",_.j 1\1'1'\\11,11
. ,
h,t, IIII' lhl~ ,1'1I,ilk,II;', \.' Oil
4630315
,il "jj/C((J:~L:J/Tllf-l-
\l,l'l'l.';
,__~..._,.n_T~~'~___'<.'_~"__~7~~~_<
,,'IJI'AtHl
"
,,""WIINT
lI.~cMlIilI
';I.Il"IEw.l,l,tm
m-~ori'ifCi'lififif.~~-'-'---"'-"---~~'--'-'".--"-"~-'--"-'-" .----...... --.--..[:i(ii:l.iIiUiJliiN;Miii(i'I-----~tr~ f)f'...rlll~1.,-;I\', ""'"
H.lvln ~.___ _______~rnol~. _~___ ___ '~M<ll_,,<<_.<<<' 189-18-I~L_~_.~D.c.mb"r 9, 1997
1!~I'fHII VfW(f\IOAJ (lAlE0I811Hil [ hIIH,,~,A~f.,' I,., PLA{[n~f1PltlLl',,' 'I, '" ..,',;,!",:~I_.~'..!~"~'.:':':"-'_:~':'.t. - -....
IMnlhl P~tl t;o,~. Mol,'" oM ' r I " '" ,,' , ,.", I ,." ,,0S"I1.1., O/UE',
Au" 11192) II II II Ntllt>/>QII M Oo~., II
~,. n' I , Ham den Tw I.""", t'~(I"'I'''''''' IK.),o\ II.,,"" Hu.IO'....'" 1'"..,1
~..ouIHYOfDUlll .--- -(iiYij.:,fi- IWP?j)i...rtl--~ArllllHjl:l.lrlP.i~- -,,,-~,,;;-;., 1~ 7.~-."- -Is[j\C(PI~l(iHi~p..."'(;om(jij:fl-:r.l.cr-AM..~.nl"'u' l~.~"""
. II I - 1 . 1 '40 iI,j'j "Il III,.. ',,"' I;rl~"" ." '" ',1
(,umbut 1 nnd limp' 011 52:> Orru Hr1dgu Rd I I.no (\ !.l,ut',. "o"IQIIUh fl' Whi te
L{iU;['iiFiliiuwit7XCl/l'AllO/l J--- -.lilriof~"fi;-Itt,;;;-'ltlL!"'1m lw..~nl(I']I;lliVnl'll~-- ---oITu\f.iTsillllfAILi'>i"l- - --':;;;lir;I-'l!~;;;-- I- 1L-...:6UiMYi~t
1(l'~'II~i,;;;-;-;""i:;.u'':;i - - lJbMlr.llflf(JI1H$) ll"-".I'-' ,1'1 1""1 '1"'11 N.,.,,,,.,,...jw.~,....j l~I"""\O"..lor """I
Ol....ul<l'a". (jo,""',...."..'.,1 II kl . ""n,"IO'j.n"""")"j (;<>II'~ tI,,,,,,..I'I"',1
. f'.. 'n rJ, (" ""~'F Wi d d
~ru.en.te.r_____. m_ --.e..oll]tuct1on __ JL_ ______ !1._ __8 ___~_~ li.__~__Q~______.!L________
O€CtClfN1SlolAlllN(IAOllIUSSI'>4,""" I, ',.. '" III "01 {1(ftlll,,1 b
1 5 i j ~lrU'1 II..."," Pennsylvania tll ",~lYU"""""lI"".ln llampden -- _I"~
S2 Orr s Or dge Rd. 1l~,~":J~t" ~ , ~~. 'n~ I
.. Enola , ~a ~_!lliL_ _______ '---:~._~I~_ __ ....!!!-~~~__Cumborl1'-nd__-----.:.lO~.~~.- _..2.!!ll;,;h~,~'r\:,~~:I~~ ------ (~,..~"
f!\lIlEfU,.AM~II," ~l'.h"" 10>11 1ol(l11l~lr511.Mf.lf,'~ M..l" ~I,.."".""....,,")
OOMMONWEALTH OF PENNSYLVANIA I OIH'ARlMENT OF IiEALTlI . VITAL AECOflOS
CERTIFICATE OF DEATH
(Coroner)
rttU6 14~A4~ IJlll
~
~
.___~<<<___n_~___<<<_ <<<<<<__ , __.AUce.y,v_.MrOuJ.ce..__.___
l~forl"'M.r~jlolAIlINlllimif:~sl":;:;;l' u,,'~,.,, SI,,'" ['I,C,.lel
'<<<-~Ji~-_.' ..._.________ ~..402<<a~jkkj;hUr.kb_Rd~()"la>n P.. 17045.______
fl' fOf 1~~I'\l"ll~)" ~1,lCE m.1it.rr"sl1'(J~,Il.m.olr'm."'", C..motoIY I()CAI'(l/l:C:~.I'l'CO<lO
11 11,1 [.) M.'''' I"" ""., u,lJ<"o.~IJ<4
_____ .'''''... "'". '''~=::~I lL--Jk2~.!.3.:~~L---.---- "'--~t1ons Ch"rch__L~!l1.ter..L lJ< Enola , Pa,
Ofnm[!:,,-s~~ofll'tH5CJt.I I~.ssunt ll{C[~"f~lJMllffl II.M(MIIl'[)flllrSSOf,ACIl!lY
L,.,~ __<<<_~_._n__m_ _f.d:Q12li62.oL_-.~-- lli_j~er Ljl....:u.LJlaln-5 ,Joa..--l.1
pill ~~" oJ h...~:~I~::.~.::.~'.;';1"~:I~'~'~.~'J~~:'\~j~rt,..'..IOJt ,"'.... O<{u".~ ..I...,,,,,. .Io,..,,j p"o. "11.,1 ll.::(NSE NlJMB~1l ~'d~l~ 0., ~""I
e~rtyu...oriINl~
_~_. .-,l!!..~__-_^--~--rj'---.- n .~.---_....." ---._~"_.--~. ~bhCA'J(l'ifffii~Oi;AlE~'MI~ElVC ~Rl
::~:~:~=:~::~___,~._. ::r ~':I~O _ "p~:_.~__~__~~i.~..I:I;;~l;'~~~:~::_i~;i;.lql ~-~_~ ., ."_.._.___ It._~__ ~I ~ NO[]
n_ MlFlt r, Ir.., Ir..Oolt_'" ....... 0' CQmpl",o,.,."...h~h(.~...1'rwo ,~'I" (lo),,~ 01"" "" ,",~Io .;1 .,,,,OJ l~d, II co"U.- Q' "'1-""1''''1''''''. ,"''''' Q' I....' r.~.". -,#<~",nl" -~-,i,"-j.
llll~"'; 0("4 '.''''''''I.'~ ".. ...Iffllll>tl....n
i"""IO""""'"
i
i
I
I
Olh"Ii9">I"""'("""Iol_(O'~'<lJ<Jt.,,,,,to'-lIh,!IuI
"",u",""",lnlt>.""'''''l;''lI'lo''Ii/''.,,",''''flTr
o~~ tl!~!Y~ " ~:O!,~~!'!I!T ~I' I~ I;' I' Y IlI..HllIHC
DtJE 1011~1''i 'COIj"lq"ll~.( (~I
..
olJi:,i)I(~ ";ACl,,;:.i (j,iltii:i:"(~;-
, ~
.(0)i:iol.-i.-i~-.;i:(fl.;i(il(r~:i:--ijjl
. n
"""";;m'" .",,,""""""'0' [""'"'''''' ""~,",,'"
PIIVOOlolE01 _IlAlIl(PI'~)flTO M.II 1"I'lWI)
~~~t~~" 0# LAIJSf. '111"'01)4. 110"''''.... I I
[I A".lonl ( 1 P''''''ntI'''"'''U''"'' [ I HI .lilt,_M,.
"-I ~~, ( 1 5,,,,,'10 [ 1 (~ol<l,,"'~JtI.'m<>l<l (J ~~~~~O:;:NI~~:'Y/I~IMm.I.'"\ "...1 1a<IOtJott>tl
11;0 INI_._~___ IL__.__~__._~___.-_J.!!...._~--.___n
tl~J~;~~tr:a~I;:.M:'j~N II~.,,,-..,, , ...,'.1 ,< 'V' ..,w d "",11, ~I',", ". 'I ,-, .." ,;0. .,,,...,, 1 "-".'" ..~.I "".111' .."I ,""I ',~"'IIH" .. II
t.1Il1 "'I II..y ~N1.""', ""1/1 "'""I.tlN.... 10 IN ~1loOlol.f 1M ....nNf .. I~I'"
lIl,lEOf INJIJRV
1~1J'\YA1""."" [&CRIIlt~lCWlk.lIIM(ICC"RI\ED
",.t-J Hul)
Hi... _______ m. -- ~-~----
IOCAllONl&'''' U,I~"" 'i'....1
( 1 ~1<m;ij'IJ~ Coroner
~~i.rsi~'lfi~~:;I' .. ---j[).(H: ~jQ-,:jtfiiik;,,~I.1.l;-"~T---~
[ ) lli ,____ ,._._________ ,,_ ,,_ u..!!~5;_9.tlW~LIQ.JJ22.I_
N.Iti~ AIlI)l('t)fllS801"fll!lOllWH(1rO~tf'llnDcAtJSl Of (>fAlH
'''lllIC&l''A''~.RlC(MlONI'' 111""';"III~Olf'llnr Ml,'hllCI I.. Norrl~, Corunor
Oll.........ttl.lltI'ftlNllon.nlllllt'ln~..l!..lrttn..n"'yopll\ron. ....ulllt':~"rrt<lIlIMllml.lI.I..I....~~I..lldclutloIM u<tM(tlt"" iii 40~) Fill rWII y Ill' i va
11.'"'_..11.1...... .. ,..,..".. '" ". . ..""" ,,- ..,., ".,., "...", ,-,....,,,... '"'n ~luclHlnl(;!Ihurg, l'a'41~O))
M.t:~:;:'::2~'~c1::_~:, ~~~-ii:~-- - ------~:I~,I~!;/~L~- :~:'~'~;\j;~~--;"Lli,z-_-
.PflOIIO\ltlClNOlNOC"lTInlN<l'HYfI(HANlf1,,".....I."'I'''..'....'<l,1d.,~..''',.."r""I"",,,''''''''~'JII'1
T.........I Ifill, ~N1""'."''''~llU'''' IIIN I..... IMII,.1Id ~I. .1Id''''I<I....c.....c.ltnd "'.~...., MI...... ,
~ r&
-
~
~
\l ~
.
'x fol
,~ ~
~::i
<3'q~~
"
I
II cannot agree on distribution, then I order and direct that the
I remaIning contonts of my residence be sold and the proceeds
I therefrom become a part of the residue of my estate.
ITEM 7: With regard to my residence situate in Hampden
II Township, I order a.nd direct that my son, MELVIN E. ARNOLD, JR.,
Ii and my daughter, PATRICIA ANN SINGER, may purchase the residence
I,
d
Ii provided payment is at fair market value. It is my desire and
II
'I direction that each of these two children agree to distribution of
Imy residence between themselves and in the event that they cannot
II agree on distribution, then I order and direct that the residence
II
Ibe sold and the proceeds therefrom become a part of the residue
I of my estate.
I ITEM 8: With regard to my cabin, which is situate on 9.75
I acres of land in Hoctor 'rownship, Potter County, Pennsylvania, I
I order and direct that my son, MELVIN E. ARNOLD, JR., and my
!daughter, PATRICIA ~1 SINGER, may purchase the residence and
\ contents thereof, provided payment is at fair market value. It
lis my desire and direction that each of these two children agree
to distribution of my residence between themselves and in the
'event that they cannot agree on distribution, then I order and
direct that the residence and contents be sold and the proceeds
therefrom become a part of the residue of my estate.
ITEM 9: I direct that my body be buried between my two
I wives, the late ALICE L. ARNOLD and the late EVELYN MAE ARNOLD.
My two wives have predeceased me and they are buried in the Ceme-
tery at St. Paul's Luthetan Church, Wertzville Road, Cumberland
County, Pennsylvania.
ITEM 10: I devise and bequeath the residue of my estate to
my three (3) children, MELVIN E. ARNOLD, JR., PATRICIA ANN SINGER,
and SUZANNE KAY KULP. However, I direct that in the distribution
of my estate, the share of my son, MELVIN E. ARNOLD, JR., shall
be charged with an advancement in the sum of Twelve Thousand
, ,
, .
,
I
I
I
COMMONWEALTH OF PENNSYLVANIA )
) ss:
CO\1N'l.'Y OF CUMBERLAND )
\ We, MELVIN E. ARNOLD, SR., _ \-ie~..~ r. C'ot~ and
I~)I\O(\O e.. .:s~"''''E ~~e/\~E.. ,the Testator and the witnesses,
1\ respectively, whose names are signed to the attached or foregoing
Ii
Ii instrument, being first duly swm:.n, do horeby declare to t.he
1\ undersigned authority that the Testator signed and executed the
Ii instnuuent as his Last Will and that he had signed willingly and
I
II that he executed it as his free and voluntary act for the purposes
Itherein expressed, and that each of the witnesses, in the presence
I
, .
!' and hear~ng of the Testator signed the Will as witness and that to
the best of his or her knowledge the Testator was at that time
eighteen (18) years of age or older, of sound mind and under no
\constraint or undue influence.
tj)1. '~...~r7 C2""...d.A.- I
elvin E. Arnold; Sr. '
f)& G~ _AM \
witnes~ M
f)~E~\
witness I
!
1\ ~J l\
II Subscribed, sworn to and acknowledged before me ~- 'YI\.
II '
II G,.
\\and subscribed and sworn to before me by
\ and ~\t) ~. .s\,\"~f'S?e"lliZ.... ,witnesses, this
II
II /~ A,\~
II
, by MELVIN E. ARNOLD, SR., the Testator,
~'€-",~T". CDi~t
:21 ~.t,
day of
, 19'&5.
1\
Ii
jO., lY\. c...-~~
Notary public '
limN IA GRlfllHI. Nolary publld
((llllp nil\, (lIll;Lcllilnc! Co., PlI.
Mt ~,L "i,.i. IU,I Lt.[)\({Js April 18, 1988
~
,:
I,IG \7
:: L :{j{}
GI'
f"\--'_
~"I\j('
."
l ~ F
, '-
:--+ ~ .
...... =: m
....
., ~ . = ~
I
~ a s ~ 8 ~
o ~ E i .
~ ...... II
-+-+ ~ !II . ~ ~ II It
tn ~ 1'4 t:
..
~ ..
~ ; ~ ~ ~ ;::
~
~ i:Il 0 ~ :l: !:
i=it & ~ 15
,_d
j-'-
. ,,,.
21~97~999
..
~..".,
*
I S -,~ I C) - I ?>
'OR OATIS 0' DIA'" AfTlR .
" A SPOUSAL
POYINn CRIDIT II CLAIMID
iKiNUMIlR ______u____n.m
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
COMMONWEALTH OF PENNSnYA.NIA
OEF'ARfMENl m REVF,t~Uf
",",~.__~.~...._~~~~~~~6,J~~.!21~B.o6o, .. ,,'_,____ _ __1___..
-- oarDw'FfNAMf (lAst fIRST, AND MIClOI! INltl"l)
21
cQy.t:lTgODE
97
YEAR
....,.. ,.._._...~
. v._'_ ..____~ _______._0_._._..____.__
.--------.----..
oeCEOENI'$ COMPlH! AOOl[$5'-
.____:..---.:~,~.it:...~
390.1 Market street
_____ CilmP. ill 1 1 ,~~~:l2QjJ.:oA.2 ?:1-
(1) JQ2LQ.oO.o.~_____..___
I 2 I _.._N.olli>___.______
13 ) __.uut'!.on!2._______. ,
(41 _ No~~_________u
I 5 I ~A.,-U2....D.o__u___
"'I
(6) ___Rone.______
I 7 ) ___.None.___._________.__
181181,732,0.0.
i [>..RfiQ1"DJc~Vin.ELf<r.--.-u..-..-r.---..-----.------ 1525 OrtS Bridge Road
M'O_(~~'~(~~~~~;:1 L. __._G~~f~f;~7__r..-- o~_~~~.;'~:HlL C!~~~~~_~~~~rl:~~~______________
.____~__. :'~='::':..'~"~_~:~'".M"'~\: ."""HO """ ''"''''''..__ \O:~I"CI:Y:"M."_____i~OU"':"'I:D_:ff_':\'~:'~:,,:__________
w eX I Original Return [OJ 2. SupplemftnlOI R,eturn [: 3, Remainder Rllturn
lilC; (I) (for dales of death prlor 10 12.13.82)
~lig 04. limited (swle lJ 40. Fulvi8 Int.rell Comprami.e LJ 5. F.d.rol enole Tolt Return Required
%:J-' Ifar 00'1' of delllh after 12-12.82)
c.:J)tCD eX 6 O'I':.d.nl Died T<<ulale [] 7, Oe'tdent Maintained 0 li....ing TrUll __8, Total Number of Safe Deposit BOMe,
c IAlloch copy 01 Willi IAlloch copy 01 l,u,')
._-~---_. ALL CORRESPONDENCE AND CONFiDENTIAL TAX INFORMATION SHOUa,D BE DIRECTED TO:
rh ~ NAM! COMPUTE M,A,ILlNO ADOlle!5
...ill
I'" Lisa Marie Coyne, Esquire
82 T!lfPHONe NUMRER .--~,-----.._..--~-- ._-_.~-------
71.7 ) _.1.ll::.0A.6.4
z
5!
5
::l
~
..
::!
1. Real Estale If,ch,dul, Al
2. Stock. and Bond, ISchodule 81
3, Closely Held Slo(k/Parlne"hip If1I.n~IIS(hedule q
4. Mor/gages and NOllS ReceIvable (Schedule 01
5. Cnsh, aank Deposl" & Miscellaneous Personal Praperl~/
(Schedule E)
6. Joinlly Owned Properly (Schedule F)
7. 'ranlle" ISchedule OllSchedule l)
8. Tolol Orou Au." (tala I Lines 1.7)
9. Funeral Expon..s, Adminlslrativ. Cash, Miscellaneous
Expenses 15chedule HI
10. Debts, Morlgagttliabilitl.s, liens (Schedul. I)
11. T 0101 Deductlons 110101 Lints 9 & 101
12. Nel Value of e'I'l'e (line a minus line 111
13. Charitable and Governmental 8.qulS" (Schlldule Jl
14, Nel_Value Subleclta Tax tUn. 12 minu' line 131
15, Spousal Transfen lfor dates of dealk after 6.~O.94)
S.. Instruclions fo~ Applicable Percentage on Rlver.e
Sid., (Include volu" from Sch.dull K or Schedule M.l
16. Amo~,"1 of line 14 laxlible 01 6% role
(Include ...alues from Schedule K or Schedule M.l
17. Amount of line 14 laxoble 01 15% roll
Ilnclude valulS from Schedule K or Schedule M.l
18. Principal lOX duelAdd lall.lrom Un" 15, 16 and 17,)
19. Credits Spou,al Po....rty Credit Prior Poymenll
+ 10,8o.o.~_
191 .29, 832 ._80
110) __L.312. 71
(11) -1h.L1.5.51 --
(12) 15o.,586.4L___
113) None
(1411<;0,';11" 4Cf
None
i
~
l-
f
.
'"
..
S
115)
(16)150,586.49
)(._-
____' .06. __..9-,035.19
None
117) __.___________, .15.
Discount
+...568.42
In/erest
(18) __~..L 0. 3 5. li.______
(19) _JJ..t.ill. 42
1201 __-.1.....1lL_u..._____
20. If line 1 Ii greater Ihan line 18, Inler Ih. diUerlncl on Line 20. Thi. i. Ihl OVERPAYMENT.
1211
(2IA)
(2IB)
21. If Line 18 is greater than Une 19, enler Ih. difference on line 21 Thi, i. Ihe TAX DUE.
A. Enler Ihe Inlerllt on the balance due on line 21A.
6 Enter the 10101 of Unl 21 and 21A on line 216. This is Ihe BALANCE DUE.
Make Check Payabll to: AIglltl' of Willi, Aglnt _
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH <It( <It(
Under perloWe, of perl~rYI I declore that I have ellamined this feturn, including accompanying tchedulll and "al.menls, and to Ihe beu of my knowledge and belie(
111$ Irue, correct and complete. I declare Ihal all real IIlole has been reporled 01 true markEtI value. Declarolion of preparef other Ihon Ihe personal repr..enlati.... i\
based on alllnfurmotlon of hieh preparer tll'n any knowledg..
iiON:7' O'iffiON"i:~ Ilf~:' ""~O ""UON ") :~ID'h-:~~ (It (L.L 'LdJ/ ~ ie' ilL.!, --- D~~j-;, / / Z-~~ -
".OTHEll; ~~, fiN,....,I..., 4. DAns" I' '-'- . - .,-~ L: /"-- 1/)". ttlf ( , I
__ _C.;.....",::{....,_=)I?/t/ !.'i.~i:.c:~~--..1;A <7 If. r.?L (" - z (, q ,
"-----.-------
~ CLAUDE ~~,Y,!~~~~ ^~,~~~OCIATES ~~.
N~ G ~ ,~~ 2009 LINC~~~~~'~EI~~:l~'~~~~:~(2 PA 17011 ~ '---,
~V ~ \ \\V 717-761-2763 OCT I b I.
I
7~~/
, iU"
._J~
Name: Estate of Melvin E. A.z:-nold, Se Jan. 9, 1996
Address: 1525 Orr's Bridge Road, Camp Hill, PA 17011
Type Structure: Single family dwelling
Lot size 96.625 x 249.375 Construction: Existing X Proposed
Living units 1 Constrtlctlon Stone/brick/frame Stories 1 Age 60 yrs
Basement 75%-=--dirt floor -- -
First Floor: LR X DR K X BR 3-'Closets 4 Bat~6ther 1575 sq---rt"
Second Floor: LR-DR-K-BR-Closets --Bath --.Other
Third Floor: LR-DR-K-BR-""'Closets-Bath-Other
TYPE OF PLUMBING: (aIBathroomsemi-modern -
(b) Kitchen semi-modern
Interior: Walls - Plaster Dry X . Other ---
Floors Wooden Woodwork Paintea---Natural Fireplace 1 - LR
Basement: Foundation Block Floor Dirt Excavated 75 %
Heating: Type Hot water Fuel Oil Air Condo None
Water Heater Domertlc Water Softener None Laundry tubs No
Roof: Type Asph. shingle Condition Good Gutters/downspouts YeS--
MISCELLANEOUS: Insulation Partial Storms 100 % Screens 100 %
Condition: (a) Exterior GOOcr-InterTCi"r F.air Remaining life 35 yrs
Garage: Construction Block Roof~h. ShIngle No. of cars 2
Size 21.5 x 24 Type of doors Overnead Driveway Stone
Other buildings:
UTILITIES: Water Well Sewer No SeptIc tank Yes Size Unknown
Electric PP&L Gas Cable TV Yes ---
Street Improvements: Paving Mac Walks;No---~7GutterNo Alley No
Taxes: Current General Special assessmentS-- ----
Comment: Neighborhood trend Sim. But sur!ounded by developements
Type structures Similar Condl tion Good Age Similar
Any area detrimental influences: Busy road in front of house
This property could rent for $ 750.00 per month
The marketability of this property is Good
Extras: Breezeway - eat-in kitchen
Recommended necessary repairs and possible costs:
Concrete basement floor $ 5,000.00
House wiring updates 2,500.00
Painting 2,000.00
Repair floor at addition add-on 1,000.00
Estimated Value Prior To Repairs.
Estimated Value After Repairs . .
. . .. . . $ 79/000.00
. . .. . . . $ 89.000.00
W ~G~ \<. ~"_'\4"-'
Wilton K. Chapman, CAGA
. _po, ,. ....-~._.' ...,....~_... -"_~'~A"',__,_";,..___._..."__.",,,,,,.._......... -'---'~
Stevens Real Estate IB
' , .
slfIa S I L" A 'I REALTOR
,If'" 19'/'5 ~#~ a es - IstzngS - ppra/sa s
~. 'T POST OPFlCE BOX 94
"';;!.\....~,...e:....1 GAINES, PA 16921
-- ~ " 'Co TeLEPHONE: 1m) 4.lS-4S#
January J I, 1998
Mr. Mt:lvin E. Arnold, Jf
40 Magara Road
Enola. Pennsylvania 17025
. Re: Real Estate Appraisal
Property: Melvin E. Arnold, Sr. Estate
Location: Hector Twp., Potter Co., Pa.
Dear Mr. Arnold:
As per your request, I have made an inspection, an analysis and appraisal of the above referenced
property. My inspection was made 011 January 24, 1997 in the presence of Melvin E. Arnold, Jr.; Co-
Executor of the estate of Mel\;n E. Arnold, Sr.
The purpose of the appraisal is to estimate the fair market value of the subject property for the
settlement of the estate of Melvin E. Arnold, Sr., who died on December 09, 1997. The estimate of
value is as of the date of death. The property is appraised in fee simple title.
Market value is understood to be the most probable price a property should bring in a competitive
and open market under all conditions requisite to a fair sale, the buyer and seller, each acting
prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this
definition is the consummation ofa sale as ofa specified date and the passing of title from seller to
buyer under conditions whereby: (I) buyer and seiler are typically motivated; (2) both parties are well
. informed, or well advised, and each acting in what he considers his own best interest; (3) a reasonable
time is allowed for exposure in the open market; (4) payment is made in terms of cash in U. S. dollars
or in terms of financial arrangements comparable thereto; and (5) the price represents the normal
consideration for the property sold unaffected by special or creative financing or sales concessions
granted by anyone associated with the sale.
The subject property is situated in Hector Township, Potter County, Pennsylvania. It is a
seasonal/recreational propeny, primarily used for hunting, fishing and ~s a week"end/vacation retreat.
The general area of the subject consists of open and wooded rolling, mountaintop lands. Uses in the
area range from single family, year round residential property; to seasonal recreational properties; to
dailylbeefcallle larming. Potter County is situated in northern Pennsylvania and borders. New York
State on its north. Putter County borders Tioga County on tht: east; McKean County on the west
Page 2
Arnold, Melvin E., Sr. Estate Appraisal
and Lycoming, Clinton and Cameron Counties on the south. A great portion of Potter County is
owned by the Commonwealth of Pennsylvania in Susquehannock State Forest; Pennsylvania State
Game Lands and Pennsylvania State Park Lands The county has been nicknamed "God's Country"
because of Its pristine beauty. h is cOmprised of beautiful mature woodlands with typical
Pennsylvania species of trees; rulling, high open fields, and excellent fresh water fishing streams. It
has become a Mecca for outdoor enthusiasts, including hunters, fishermen, snowmobilers, hikers and
other outdoor enthusiasts.
The subject is in Hector Township which is situated in the north easterly portion of the county. The
subject property consists of two parcels. The first is a 3.024 acre vacant parcel of land, recorded in
Potter County Deed Book V olurne 200 at page 792 and the second is a 6 acre parcel ofland with a
one stolY frame hunting camp on it. The camp' is named "Our Bucko" and the property is recorded
in Potter County Deed Book Volume 182 at page 107. A copy of each of the deeds is included in
this report for the reader's convenience. For ta'(ation purposes the 3.024 acre parcel has an assessed
value 01'$45000 and the 1997/98 real estate ta'(es on that parcel total $59.98, It has been identified
as Potter County Assessment Parcel #13.3.32.5. The other parcel has an assessed value of
$4,450.00 and the 1997/98 real estate taxes on that parcel total $593.18. That parcel is identified as
Potter County Assessment Parcel # 13.3.30, A copy of the assessment records for buth property are
included in this report.
The property is situated on the northeasterly side of Legislative Route 52039, a two lane, dirt and
gravel two lane, township maintained roadway, and is situated just west of Hector Corners cross
roads. The land is level to gently rolling, partially wooded and panially open. The view from the
camp is a long view over high open fields. There is well water, and electric to the camp, There is
no sewage treatment system which allows for indoor water supply under pressure. There is an "out.
house" or privy. The from of the land is open field and behind the camp it is wooded.
The major improvement is a one story frame canlp type structure on a concrete block crawl space
foundation. The camp's dimensions are 24' x 31' and consists of two rooms; a bunk room and a
second room which serves as a combination of kitChen/dining/living room. There is a covered fi'ame
porch which wraps around the front and side, Heating is via space heaters and a wood burning stove!
There is a chemical toilet in a small room off the bunk-room. The camp is well maintained and of
average construction materials.
The camp is in a very desirable area and would be popular with prospective purchasers, The main
drawback is the lack of a septic system which would allow for indoor plumbing and bathrooms. A
perc test for on-site sewage treatment system would have to be completed to ascertain whether or
not the propelty could have a sewage system installed. Without the knowledge of whether or not the
property would perc for a septic system means that the market value of the property must be
discounted from what it would sell for if it did haye a sewage system permit available or with a
sewage treatment system already installed. In arriving at a final estimate of value, [ have reviewed
sales of camp type properties in the general area of the subject I was able, through IvIT.S data to find
several properties that have many similarities to the subject property. I will outline those sales for
the readers of this report. Please note that I will state whtlther or not the comparable sa.le property
Page 4
Arnold, Melvin E. Sr. Estate Appraisal
Sale #3.
Address
Legisli1tive Route 52026, Loucks Mills, Hector Twp. Potter Co.
Pa.
13-02-07
520,000.00
06/20/97
Assmnt #:
Sale Price:
Date of Sale:
Description: This is a one story concrete block camp on concrete pad. Situated on a .50 acre lot
on a paved legislative road. There are 2 rooms on the first floor with a very low head room loft area
above the kitchen which was used for sleeping children. You could not stand up in that area and was
accessed via a straight ladder going along the outside wall. Heating is via space heaters. There was
a kitchen/living room combination and a bedroom. There is a shower and sink in the camp, although
there is no septic system which is illegal ;f it were inspected. There is also a chemical toilet in the
camp. There is a privy and a spring water supply. Physical differences I have given consideration
to is that this is a y, acre lot, the subject is a 9 acre lot; the subject has a drilled well water supply, this
has a shared water supply, the subject has a drilled well water supply. Both properties have space
heaters, the subject has a wood stove. This property has 560 square feet of floor space, the subject
has 744 square feet. Concrete block construction is not as desirable as wood construction.
Based on this sale I have estimated the market value of the subject property to be 527,500.00.
The three sales above are the moSt similar to the subject property All are seasonal/recreational use
properties used as hunting camps and week end retreats. All of these properties do not have septic
systems, neither does the subject property. A prospective purchaser would consider all of these
properties if they were looking for a hunting camp in the general area.
The indication of market value, via the sales comparison approach, is $28,000.00
The sales comparison approach to value is the most reliable indicator of market value for this type
of property. I have not completed the Income Approach to Value for the subject as I could tind no
data in my investigation of SImilar type properties that have been recently sold that are income
producing properties, with which to complete an income approach. I have not completed a Cost
Approach to Value because the amount of depreciation would be too subjective due to the fact of the
rough finish of the interior and the amount of depreciation necessary to assign for lack of septic
system and the lack of knowledge as to whether that would be a curable or incurable factor. That
can only be determined through the property testing through the proper sewage enforcement
agencies.
I have therefore only completed the Sales Comparison Approach to Value. Again. ( believe that is
the most reliable method of achieving an accurate indication of value for the subject property. The
data was abundant and reliable. My experience in appraisal of this type of property is more than
adequate and ( believe the Sales Comparison Approach most closely reflects the mood of the market
and the detinition of market value herein.
'1.... ,""' or To
M
21-.97-0999
........ """
SCHEDULE E
CASH, lANK DEPOSITS AND
MISCIl.LANEOUS
PERSONAL PROPERTY
.
=....p~'\~,;!,lr...
. iiiiiiiI"__
ARNOI,D, Melvin E. 9:.
CAlI...... ~..r---~...... ........I~.I._~ ....~...,....,.
mM
MUM.n
DISCl/mON
1. Pennsylvania central Federal Credit Union
Savings Account No. 17896-011
2. Mellon Bank ~hecking Account No. 142-107-2388
3. ~lGllon Bank Money Market Acco\lnt No.
885-001-7404
4. Proceeds from sale of Personal Property at
Estate Auction (Bricker's Auction)
5. Two Collectors Clocks
6. Miscellaneous Shotguns
7. 1982 Cadillac E1Dorado (Poor Condition)
8. 1978 Ford Bronco (Poor Condition)
9. 1981 Ford Ranger
10. Richey Trailer
11. 1940 (approximately) Dodge Pickup.. Po6r
Condition
lAIIoIIo ___ .~. . n" ..... w - _ I. """.1
.126-
.
YAWl AT
DAn 0' DWH
$ 524.63
22,974.89
44,553.73
3,173.75
200.00
1,255.00
600.00
,
500.00
350.00
100.00
500.00
.--
.....-.--~~ ~ ...-.-.....------... ~..,._..__...-'
.----- ..._-----._~-----,
,
s ~ ~ ....
.18 a ~ ."0
...
" !
~ ....
.., j.'
'iilQ Q\ ~
CIO
=i g M
..,..
1'1; If'I
a ~
.~ I
18 .... \0
QC! l"-
- ~
..l 0 ....
~ .j ..,
!~
CIO S;
.:.4 0
'. ~ '"
:ol; If'I ~
~"
~) a ! ~
.ot:.
i
...
/~
8
~ l
s::::
i - 0
;;:; ~
~ 1 1.
~ ~'
I .~ ~
~
< ::=
CIO ~
00
M
~ I
]j ....
.... ~
N
~ 00
.... 00
. d_" ..
'M SP<<n'SMDI'S C(),'NECflQf
711 Harrllburv Pika
DlIIsburg, PA 1701;
PhOlle ,
M PA rI\IC/A S /A) ~K:It:..
Oat.
p../17
432-214'7
1S.2.J
;,,"/
Addr...J1lt A-t/e-';" ~rl
City ~I.lA
Slat. __ Dr. We. _
QUAN.
DESCRIPTION
PRICE
AMOUNT
....
. I ~ tA
'to -
,...
I ~4A, .sIN' It.
. Z.l.~ IlrJ -
~"r -
~L 175"
Ji"7 #AC- ?-/P
1:1..[ -
u.. /.J( IJ() -
I/Itl"tI~ -1 Vtf t. /.It!
Al.l. CLAIMS AND RETURNED GOOOS MUST BE ACCOMPANIED BY THIS BILl.
ReaalvadBy Ad ~
"':'"""11'''1 · 1 SCHEDULE I 1
COMMa""""" 01 """"'WI" DEBTS OF DECEDENT,
'~'~:::=~~'::~\'" . ~ORT~AGE LIABILITIES AN~ LIENS Pleaa. Print or Tvp.
~~ ~~~
ARNOLD, Melvin E. Sr. 21-97-0999
---_.'-~"
ITIM
NUMIIR
DESCRIPTION
AMOUNT
"--'
$ 97.48
231 .31
165.00
148.25
20.44
19.84
10.07
328.32
292.00
1.
Bell Atlantic
2.
PP & L
3.
Trash & Sewer
4.
Quantum Imaging Therapeutic.Assoc.
5.
Moffit Pease & Lim Assoc.
6.
Grossman & Cohn Assoc.
7.
Daily Eye Assoc.
Cardiovascular Surgical
8.
9.
Holy Spirit Hospital
\\
TOTAL (Also enl., on line 10, Recopllulollon)
(If more .pace IJ needed, In~.rt additional sh.ofJ of ~am. size,)
$1,312.71
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
/:rl) /q/-3>
BUREAU Of INDIVIDUAl TAltES
t..tERllAMCr: tAM DIIJlS10H
OEPT, ~.0601
H.RRlSaUAO, pA 17126.0601
NOTlCE OF INHERITANCE TAK
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
Of DEDUCTlOl4S AND ASSESSMENT or TAM
12-28'"1998
ARNOLD
12-09-1997
21 97-0999
CUMBERlAND
101
E~=- AMO~~=~~~~=~~:~_ U\
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOP. YOUR RECORDS ....
iiiV': ii47-ix -Apji -filii :9'-niilYici:" -OF -ytiili:"lii TAHti-TAiC APjiiiA'i siMENT-; -At LowAHci- 'OR------- - -- - -' - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
MElVIN E FILE NO. 21 97-0999 ACN 101
DATE
EBTATI OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
If .n ......ment was issued previou.lY, line. 14, 15 .nd/or 1&, 17 and 18 will
reflect figure. that include the total of abh returns .sse.s.d to date.
ASSESSMENT OF TAXI
1&. AMount of Line 14 .t Spousal rat.
16. AMount of Line 14 t.~.bl. at Lin..1/Class A rat.
11. A~unt of Llne 14 taxable ~t collateral/Cll'S 8 rat.
18. Principal T8X Dua
TAX CREDITS I
PAYMENT
DUE
03-09-1998
LISA MARIE COYNE ESQ
3901 MARKET S1
CAMP HILL
PA 17011
ESTATE OF ARNOLD
TAK RETURN WAS I I X I ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
--
APPRAISED VALUE OF RETURN BASED ONI ORIGINAl RETURN
1. Ra.l Estate (Schedule Al
2. Stooks ond Bonds (Schedule B)
3. Closely Held stock/Partnership Interest (Schedull C)
4. Hortgagee/Notea Recaivabla (Schedula D)
s. Caah/Sank Deposita/Hilc. Perlonal Property lSohldule El
6. JointlY Owned Property (Schedule f)
7. Tran,fers (Schedule QJ
B. Tote1 Ass.t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral EMpensea/Ad~. Costa/Hiec. EMP.nses (Schldule Hl
10. oebta/Hortgag. Liabiliti.s/liens (Schedule Xl
11. Totll Deductions
12. Het Value of TIM Return
13. Choriteb1e/GOVern.ente1 Bequestsl Ncn-electsd 9113 Trusts
14. Net Velue of E.teto Subject to Te'
NOTE I
RECEIPT
NUMBER
AA269831
DISCOUNT 1+1
INTEREST /PEN PAlO I-I
---- 451.76
--
I ) CHANGED
\1) 107 .000.00
(2)_- .00
(31 . 00
(4) .00
(51 74.732.00
(6) .00
(7) .00
181
(9)
\10)
29,832.80
1.312.71
111 1
(121
(13)
114 )
('J
*
. If PAID AfTER DATE INDICATED, SEE REVERSE
fOR CALCULATION OF ADDITIONAL INTEREST.
I If TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REqUIRED.
IF TOTAL DUE IS REfLEC1'ED AS A "CREDIT" ICR), YDU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FOR" fOR INSTRUCTIONS. I
ISchedu1e J)
UV-1141 u." ct'.I1'
MElVIN
E
DATE 12-28"1998
HOTEl To inaure proper
or.~it to your Icoount,
eubMit the upper portion
of thla forM with ~our
tax Ply...nt,
181, 732~
-
:\1 .141i iiI
150,586.49
.00
150,586.49
\151__
\161
\17)
.00 K .00. .00
150,586.49 K .06.-- 9,035.19
.00 K .15. .00
- -
(lB) 9,035.19
.-~--------
AHOUNT PAID
-----10 ,ffi~
,._--~------
TOTAL TAX CREDIT
----..---
BALANC! OF TAX DUE
INTEREST AND PEN.
-
TOTAL DUE
-----.-
--
11,251. 76
2,216.57CR
---'-
.00
2,216.57CR
RE~ERYATtOHI
_OllE Of
M01lCEI
PAVMENT,
REFUND (CA) I
oaJEtTIoMS I
ADHIN
ISTRATIYE
CORRECT IONS I
DISCOUHTI
PEHAll'f'1
INTEREST I
: ,[
,.
.--,\
E.to... of ~...donh ~,In. .n ., b.f.,. 0.0....' 12, ..&2 -- 11 on, fU'uro Into,... In .h. ...... 10 .,...f....d
In p......I... '0' .nlo,..n. .. CI... B ('011010,'.11 h...flolorl.. of .h. cleo.d.n. afl.' .h. o.pl,otlon of .n' ....t. fo'
Ilf. 0' fo, ,..... .h. COMMonw..llh h.,.h' .'1',...1, ro'.".' 'ha ,I.h' '0 ..p,ol.o .nd ...... .,.n.f.' 1nh.,lIono. r....
ftt the 18Mful Clftlis B (collnteral) rate on "nY such future internt.
To fulfill the requlre..nts of section ?140 of tha Inherltanoe Bnd Esta\e Tal< Ao\, At\ ZI of lCJ1J5. (np.S.
Sect Ion 9140),
D....h 'ho '0" "o,tlo" of 'hl, H.tlo. 0"" ,uh.l. with ,ou' "0'..'" '0 .ho R..I..., of Wllh prln',. on .h. ,...,.. dcle.
uHBke check or .oney ordor pev"ble to I REGISTER OF' IULl.S, AGENT
A ,.fu". of . '0' 0,..1t, whl.h w.. no' ,.qu.,". n" .0.. Ia. R.'u'''' .., h. ,.q".".~ b' .0.p,.tI". ." .Appllo.tlon
for Refund of PennSylvBnlfl Inh.ritance Bnd Estato lal<" IREy~n13). APpllc8t1011s 8re aVllllabla et thft otftca
of the Raglster of WUls, BnY of the ?3 ,",avanue Illstdot OfficIIS, or by cnlUllg the specIal 24-hour
8o'Madna .endce nUMbar' for forMS ordering I In f10nnsylvsnitl 1-800<~b2-Z0S0, outsIde P,mnlv)yllnla and
w!thl" 10c81 Harrisburg 8ra.. (717) 767-1l09't, TOUI (71'1) 772.22~? otanring 1Ilpalr.d Only).
An, p...tv In Inlo'''' no' ..tI,fI.d with .h. .ppro'....n., .110w.no. 0" ~h.llowonc. of ~.du.tlon., 0' ........n.
of 'OK "noludln. .I,oounl n, In..ru" .. ,hown 0" thl, Hotlc. .u,' ohJ.o' wlthl" .1.Iv '6" .." of roo. II" of
thh Hot lce by:
--wrltt.n 1"0'''' to .0.. PA "1'.""'" of .."n".. 8n.,d of '1'1'.01.. D."I. 281"1. H.,rI.bu,., pA 11128-1021. OR
-R.hcUon to hove tha lIatter detendned nt Iludlt of the il<lcrlunt of the personal repr...ntttUIIO, OR
.-appa.l to the Orphans' Court.
Feetu.l errarSi dlsooverad on this BI98s..ant should bo llddl'8Ssed In writing tOI PA Oep8rtll8nt of Revenue,
lur.au of Individual T8)(8s, ATTNI Post Asseu..nt R.view Unit, D.pt. ?1l06111, lIarrhburll, PA 17HS-0601
phone (717) 767-6!iOS, S.. page 5 of tho hooklet "Instructions for Inherl\an09 Tal< Return for" Redd.nt
lIeold.nt" (REV-ISOl) for an 8xpll'lnation of ad.lInlstraUv.h (lorrochble 8"rors.
If .n' ... ~u. .. p.ld wl'hln ,0.,.' I3l 0.1.".0" .onth' ."... .h. ~.o...n'" d.o'h, . "" ~.'o.n' "%1 ~'.ooun' of
the tal< P81d Is ollowed,
'h. \S% 'OK .""..tv non-p.,tlolp.tlon ponolt, ,. 'o."u'.~ 0" .0.. '0'0' of .h. "x .nd Intor..' ........, on~ no'
pold b.f.,. .I.nuor, 18, 1"6, .h. fI,,' ~., .flor ,h. .nd of .0.. tax o.n..t, po,lo~. 'hi. non-p.,tlolpotlon
p.n.It' I. ..p..I.hl. In .h. .... .."n'" .nd In Ih. .0.. .... tI.. p.rlo. .. ,ou wo"tel '1'1'..1 .0.. ..x .n. In'or..'
that h8' be.n ....,..d as Indl<;at8d on thh notic..
In'.,''' 10 ..h.,..d "..Innln. with fI,.' do' of d.ll"qu.no,. or "Ino lO) .on'h' '''~ on. l\) .0' fro' .0.. ~... of
cIe.'h, '0 .h. ~olo of po,..nl. 'o.u whloh h..... ~.lln8u.". h.foro Jonun" I. "&2 b.." Into'..' .. .0.. ..... of
lib. 161.1 perIJ8nt p.r annulII calculated 8t a dRilY rl'lh of .0001M. All tIlX.S which beCIUle d.Unquent on and aUtr
Jooullry 1, IIlJ&? will bear lnterest at n r8t" which will VIII'\' f!,olll culandar year to oalflndar Yllar with that rtlte
announo.d by the ItA D8partlf8nt of Ravenua, 1ho applicable inhrast rater, for 19ft? through 1999 are'
'!!!! lnt.rest Rata UllUy Interest factor X!!!" lntarast Rate lIaih Illternt Factor
-
19&2 20% .00054fl )l)88~lcJ91 H% ,006~01
19&3 161. .aOO'I~8 1"92 9% .000247
1984 H% .000lDl IIJ93-191J4 1% .000191,
1985 }!.% ,000~!'.6 1 IJII5 " 19IJ8 III. .000247
19~6 10% .00tlZ74 IIJIJIJ n .00Ol'J2
1981 IJI. ,000247
-~Inter8lt is caleul8t.d 8. follOitIl:
INTEREST ~ BALANCE Of TAX UNPAID X NUNBER Of DAYS DELINQUENT X bAILY INTEREST fACTOR
-~AnY Hotlc8 l"~I.d after th~ tft)( baeo.es delln"uant will rflflod lln Interest calc::ulllUon to flftaen OS} d8Y.
beyond the din. of the M......n\, If payeant lfi Ilrlde rlfte, the Int.re.t COIl'lUttttlon dflte shown 011 the
MoUe., 8dd1tlonal Int.re.t lIult be cftlOul_tad.
p~'tlEIIT,
o.ttlOtl the top portion of thh NoUCG Met tiublllt with !lour pay..nt .ad_ p."abl. to the RaM IIOd addr..'
pr Anted tM1 the rev,,-" ,1ch.
If RESIDENT DECEDENT .ok_ oh4tck or .oney order pflyablCl t01 REGISTER Of WILLS, AGENT.
If NON-RESIDENT DECEDENT .1Ik. check or ~y order payablll tOI CO"HONWEAlTH OF PENNSYLVANIA.
REFUND (CAli A refund of . tax cradit, which NIS not raqu..tld on the lax Raturn, .ay be requested by c~pl.tlng an
"Appl1011Uon for Refund of Pannaylvlftnla InherltencI and E.tate Tax" (REV-Ul3). Appllclltlonl nt. aYIUabl. .t
h OffiCI of thtl RIlIht.r of N11l1, any of the 21 Rlvlnu. Dhtrlot OffICI' or frOll the Dap.rt..nt'l 2/tMholJr
~....rlng ..tvl01 ~Mt. for for.s ordering: In Pennlylvania 1-800-~62.2050, outside ptnnlylvlKlll
end wUhln local n.rrlsburg .r.a (717) 787-8094, TDDIl (717) 772-,252 (Hoerlng l.pairad only).
REPlV fOI Queltiont regarding orrOrl' cOfltftinod on this roUee shDuld b8 IIddru..d to: PA D.partHnt of R.".nue, aur.au
of Individual laMI', ATlNI Poat "..u...."t R."i... Unit, Dlpt. 2&il60l, tlarrllburg, PA 17128-0601. phone
(717) 717-6505.
DISCOUNT I
If .oy taM due is paId ~Ithln thr.e (5) cal.ndar ~nthfi eftar the decadant's dlllth. II fiva parcant (5;:) discount
af the taM paid it allowed.
PENALTV,
Tt~ ISi: taM .-na.ty non-p.rticipatlon pan.lty I. eo.putad on the total of the taM and intlra.t ......ed, and not
paJd bafora January 16, 1996, the fir.t day .ftar the and of the tax ..natty peri~.
INTEREST 1
Intara.t h charged baglnnlng ..lth flrat day of d.lInquancy, or nine (9) .onths and one (1) d.y frOll the data of
..th. to the date of p.y.ant. Tax.' which b.e... dellnquaflt b.fore January 1, 198? beat Interest at the rate of
.b (6iO parc.nt p.r annuli. oalculat.d at . daUy rate of .000164. All t.M" which becU. dallnquent on and aftar
JanuarY 1, 1962 will ba.r intere.t at a rat. which will vary trol cal.~ar Y.llr to callndar y.ar with that ruta
announcad by the PA Dapart..nt of R.".n'.... Thfl applicable Intar.st r.tal for 1962 through 1999 ar.l
V..' Intara.t Rata Dally Int.rest Factor V.ar Interast Rate D.lly lnt.rult Faa tor
1912 2fli~ .000548 1988K1991 11Y. .000301
1985 16X .000458 1992 'IX .000247
I.... lli( .0003001 1993-1994 n .000192
1985 UX .0005S6 1995-1998 9% .000247
1916 lOX .OD027~ 1""" ]X .000192
1981 9X .000247
w-lntar.,t II calculatad IS tollOWI'
INTEREST c BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FAt'TOR
w.Any Motlce iuu.d after the tax bloou. delinquent will r.nlot In int.r..t <<I.lcul.tic,," to flftMn (lS) day,
~YOfKJ the dlte of the ........nt. If pay..nt II .ade aft.r the Intarl.t c~t.tlon date .hown on the
MoUe.. ~Itional Intar..t MU.t be calculated.