HomeMy WebLinkAbout04-0145PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
JOSEPH E. SHEAFFER
also known as
Social Security No.
162-22-3460
,deceases
No. 21-04-/~/t..~'''
To: Register of Wi/Is for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executor named in the Last Will of the above
decedent dated May 11, 1994 , and codicils dated none The Executor named none
~ died . Renunciation for Esther N. Knisely is attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 653 Hamilton Street, Carlisle Borou.qh
Decedent, then 99 years of age, died
Memorial Home, Carlisle, Pennsylvania
January 18 ,2004, at
the Sarah A. Todd
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
653 Hamilton Street, Carlisle Borouqh, Cumberland County
$46,000.00
$
$.
$89,000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s)
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
in
60 W~s.~.t pomfret Street
Carlisle, PA 17013
717-249-2353
3resented
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
SS
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, pet{tioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this /~-~2-/~' day of
February ,2004,
No. 21-04-
Estate of JOSEPH E. SHEAFFER , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, February /~7 ,2004, in consideration of the Petition on the reverse
side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
May 11, 1994 described therein be admitted to probate and filed of record as the
Last Will of Joseph E. Sheaffer ; and Letters Testamentary are hereby granted to
Roqer B. Irwin
FEES
Probate, Letters, Etc ........ $ 235.00
Short Certificates(-3- ) .... $ 9.00
Renunciation(s) ........... $ 5.00
JCP .................... $. 10.00
Other Will Paqes (-2-) .... $ 6.00
TOTAL: .... $ 265.00
Filed fg~..~./.'-,Z,.. '~,~.~. ........
_ IRWIN & McKNIGHT
Roqer B./l~n, Esquire (06282)
ATTORN~up. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
RENUNCIATION
In regard to the Estate of
To the Register of Wills of
JOSEPH E. SHEAFFER , deceased.
Cumberland County, Pennsylvania.
The undersigned daughter of the above decedent hereby renounces the
right to administer the estate and respectfully asks that Letters Testamentary be issued to
Roger B. Irwin
WITNESS my hand this >-c day of
pZ,~t~.,~ ,2004.
SIGNATURE ~/,/
Esther N. Knisely
653 Hamilton Street
Carlisle, PA 17013
ADDRESS
LAST WILL AND TESTAMENT
I, JOSEPH E. SllEAFFER, of the Borough of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniemly after my decease.
2. I authorize and empower my executrix to sell any realty owned by me at my death and
not specifically devised herein, at either public or private sale, and to give good and sufficient
deeds therefor, in fee simple, as I could do if living.
3. I give, devise and bequeath all of my estate of every nature and wherever situate to my
daughter, Esther N. Knisely.
4. I nominate and appoint Esther N. Knisely to be the executrix of this my Last Will and
Testament; she is to serve as such without bond. Should she die before my death, renounce or
refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and
appoint Roger B. Irwin, as substitute executor, also to serve as such without bond, with the same
powers as are given herein to my executrix.
5. I hereby suggest that my personal representative retain the services of Irwin, Irwin &
McKnight, as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this //' day of May,
1994.
O~EPH E. SItEAFI~R
Signed, sealed, published and declared by JOSEPH E. SI~i~AFFER, the testator above
named, as and for his Last Will and Testament, in the presence of us, who at his request, in his
presence and in the presence of each other have subscribed our names as witnesses hereto.
2
A CKNO WLEDGMENT AND AFFIDAVIT
WE, JOSEPH E. SHEAFFER, BETZI A. MORRISON and CHERYL L.
CLELAND, the testator and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator
signed and executed the instrument as his Last Will and that he had signed willingly, and that he
executed it as his free and voluntary act for the purpose herein expressed, and that each of the
witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the
best of their knowledge the testator was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERI~ND :
Subscribed, sworn to and acknowledged before me by JOSEPH E. SHEAFFER, the
testator herein, and subscribed and sworn to before me by BETZI A. MORRISON and
CHERYL L. CLELAND, witnesses, this /f" day of May, 1994.
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
JOSEPH E. SHEAFFER
JANUARY 18, 2004
21-04-0145
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on March 10, 2004 .
Name Address
Esther N. Kniselv
653 Hamilton Street, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none .
Date: 03/10/04
I~WI~ N__~JMcKNIGHT
Name Roger B. Irwin, Esquire
Address 60 West Pomfret Street
Capacity:
Carlisle, PA 17013
Telephone (717) 249-2353
X
__ Personal Representative
__ Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003687
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 162-22-3460
FILE NUMBER: 2104-01 45
DECEDENT NAME: SHEAFFER JOSEPH E
DATE OF PAYMENT: 03/17/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/18/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,826.63
~REMARKS:
!..
...... SEAL
CHECK# 020936
TOTAL AMOUNT PAID:
84,826.63
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX + (6~00)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. Z80601
HARRISBURG, PA 17128-0601
REV-1500
NHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Sheaffer Joseph E.
DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-DO-YEAR)
01/18/2004 08/19/1904
(IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
21-04-0145
COUNTYCODE YEAR NUMBER
SOCIAL SECURITY NUMBER
162-22-3460
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
4. Limited Estate · Future lnterest Compromise (date of death after12-1?-8Z)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~---~ 9. Litigation Proceeds Received [----]10. Spousal Poverty Credit
(date of death between 12-31-91 and 1 ~ 1-95)
NAME
Roger B. Irwin Esq.
FI RM NAM E (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
~717/249-2353
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 1Z-13-8Z)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLETE MNLING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
1. Real Estate (Schedule A) (1) 89,000.00
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3) No~e~
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 47,387.
(Schedule E)
6. Jointly'Owned Property (Schedule F) (6) None
[~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 8, 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
14.
No~
18,526.72
4,957.18
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(8)
(11)
(12)
(13)
(14)
OFFICIAL USE ONLY
136,387.48
23,483.90
112,903.58
112,903.58
SEE INSTRUCTIONS ON REVERSE SiDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX 1.2)
16, Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
112,903.58
X .0 0
X .0 45
X .12
X .15
(15)
(16)
(17)
(18)
(19)
0.00
5,080.66
0.00
0.00
5,080.66
Copyright (c) z000 form software only The Lackner Group, Inc,
Form REV- 1500 EX (Rev. 6- 00)
REV-1502 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Joseph E. Sheaffer SS#
SCHEDULE A
REAL ESTATE
162-22-3460
01/18/2004
FILENUMBER
21-04-0145
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable
knowledge of the relevant facts. Real property which is jointly-owned with ri~]ht of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1 89,000.00
653 Hamilton Street, Carlilse Borough, Cumb. Co. - appraisal
attached
TOTAL (Also enter on line 1, Recapitulation)
(If more space ~s needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
I$
89,000.00
Form REV-1502 EX (Rev. 1-97)
REV-1508 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Joseph E. Sheaffer SSf/ 162-22-3460 01/18/2004 21-04-0145
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2
3
4
M&T Bank, checking account
Wachovia Bank NA, certificate of deposit
Wachovia Bank NA - checking account
Wachovia Bank NA - checking account
TOTAL (Also enter on line 5, Recapitulation)
4,965.84
16,333.00
7,917.34
18,171.30
$ 47,387.48
(If more space m needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1508 EX (Rev. 1-97)
REV- 1511 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Joseph E. Sheaffer SS~/
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
162-22-3460 01/18/2004
FILE NUMBER
21-04-0145
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
4
FUNERAL EXPENSES:
Ewing Brothers Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Ro~er B o Irwin Esq,.
Social Security Number(s) / EIN Number of Personal Representative
Street Address 60 West ?omfret Street
City Carlisle . State PA Zip 17013
Year(s) Commission Paid: 2004
Attorney's Fees IRWIN & McKNIGHT
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Esther N. Knisely
Street Address 653 Hamilton Street
City Carlisle
Relationship of Claimant to Decedent daughter
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal estate notice
Register of Wills - filing fee
Steven W. Barrett Real Estate - appraisal fee
The Sentinel - Legal - estate notice
State PA Zip 17013
1,496.72
6,100.00
6,700.00
3,500.00
265.00
75.00
25.00
275.00
90.00
TOTAL (Also enter on line 9, Recapitulation) $ 18,526.72
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-151Z EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Joseph E. Sheaffer
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
SS# 162-22-3460 01/18/2004
FILE NUMBER
21-04-0145
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
Carlisle Regional Medical Center
Check #1443 written 01/14/04, cleared bank 01/20/04 - Pharmerica
Check #1444 written 01/14/04; cleared bank 01/23/04 - Paul Dalby,
DPM
Check #1442 written 01/14/04, cleared bank 01/21/04 - Spring Road
Family Practice
Paul D. Dalbey DPM
Pharmerica
Spring Road Family Practice
United Church of Christ Homes
TOTAL (Also enter on line 10, Recapitulation) $
AMOUNT
31.25
265.07
9.76
39.63
38.13
157.37
13.21
4,402.76
4,957.18
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1
REV- 1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Joseph E. Sheaffer SS~
NUMBER
II.
SCHEDULE J
BENEFICIARIES
162 - 22 - 3460 01/18/2004
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
Esther N. Knisely
653 Hamilton Street
Carlisle, PA 17013
FILE NUMBER
21-04-0145
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
Daughter
remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A, SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
$ 0.00
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
LAST 14,TLL AND TESTA3/IENT
I, JOSEPH E. SHEAFFER, of the Borough of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my executrix to sell any realty owned by me at my death and
not specifically devised herein, at either public or private sale, and to give good and sufficient
deeds therefor, in fee simple, as I could do if living.
3. I give, devise and bequeath all of my estate of every nature and wherever situate to my
daughter, Esther N. Knisely.
4. I nominate and appoint Esther N. Knisely to be the executrix of this my Last Will and
Testament; she is to serve as such without bond. Should she die before my death, renounce or
refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and
appoint Roger B. Irwin, as substitute executor, also to serve as such without bond, with the same
powers as are given herein to my executrix.
5. I hereby suggest that my personal representative retain the services of Irwin, Irwin &
McKnight, as attorneys in the settlement of my estate.
IN WITNESS WI-~REOF, I have hereunto set my hand and seal this //~ day of May,
1994.
JOSEPH E. SHEAFlCER
Signed, sealed, published and declared by JOSEPH E. SHEAFFER, the testator above
named, as and for his Last Will and Testament, in the presence of us, who at his request, in his
presence and in the presence of each other have subscribed our names as witnesses hereto.
, /z~ f' ..~
A CKNO WLEDGMENTAND AFFIDA FIT
WE, JOSEPH E. SHEAFFER, BETZI A. MORRISON and CHERYL L.
CLELAND, the testator and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator
signed and executed the instrument as his Last Will and that he had signed willingly, and that he
executed it as his free and voluntary act for the purpose herein expressed, and that each Of the
witnesses, in the presence and bearing'of the testator, signed the Will as a witness and that to the
best of their knowledge the testator was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF C~.,MB-,'RL. AND :
Subscribed, sworn to and acknowledged before me by JOSEPH E. SHEAFFER, the
testator herein, and subscribed and sworn to before me by BETZI A. MORRISON and
CHERYL L. CLELAND, witnesses, this /~" day of May, 1994.
:' Noiary Public
,., ~'8, I~n. Ilo'tar,/~
I
S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES
File No. 04-0061
APPRAISAL OF
LOCATED AT:
653 Hamilton Street
Carlisle, PA 17013
FOR:
Irwin & McKnight
60 West Pomfret Street
Carlisle, PA 17013
BORROWER:
SHEAFFER, Joseph (Estate)
AS OF:
01/1812004
BY:
Stan A. Skowronek
Certified Residential Appraiser
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717;243-6646 AND FAX 717-243-8627
S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES
File No 04-0061
02/10/2004
Irwin & McKnlght
60 West Pomfret Street
Carlisle, PA 17013
File Number: 04-0061
Dear Attorney Irwin:
In accordance with your request,
have personally inspected and appraised the real property at:
653 Hamilton Street
Carlisle, PA 17013
The purpose of this appraisal is to estimate the market value of the subject property, as improved.
The property rights appraised are the fee simple interest in the site and improvements,
In my opinion, the esiimated maiket value of the property as of January 18, 2004 is:
$89,000
Eighty-Nine Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final estimate of value, descriptive photographs, limiting conditions and appropriate certifications.
Respectfully submitted,
Start A. Skowronek
Certified Residential Appraiser
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
SUMMARY APPRAISAL REPORT
Pro~ert¥ Description UNIFORM RESIDENTIAL APPRAISAL REPORT F e Nc 04-0061
I Prc,?~v Address 653 Hamilton Street City Carlisle S a e PA Zi~d_e 17013
·Legal De,;crib]ion Deed BooF~-2~a~je 430 Coun;~-F~-J~r an~
I~;s~;~r~$arce~No 06-20-1800-047' TaxYear 03/04 ~E T~xes3 I 364.00 SpecmlAsse%manls$ N/~
~'~~~~-'~te) Curre,t Owner Same Oc-upant' [~ 0 ....I~ ~
~ H.i~uomooa or ~rolect Na~ Borough of Carlisle Map Reference 20-1800 Census T ac 0120.00
Sale Price ~ N/A Date of Sale N/A Description and $ amount of loan chafes/concessions to be raid by seller N/A
ILend~ient-l~in & McKniBht Address 60 West Pomfret Street~ Carlisle~ PA 17013
i;~7 ~ ~ow.o.~
Address 128 North Hanover Street. Carlisle~ PA 17013
Locaucn !_] Urban [~ Suburban ~ Rural Predominant I Single family housing I Present land use % i Land use change~m
Built up ._._~r Over 75% FX~ 25-75% ~ Under 25% occupancy ~FRICE~(o,:0~AGEr,~s~ J n ~ J'~
~ O e family 75 ~ i~ Not mmkely J~ Likely
Propedyvalues ~ I ..... sing ~ Stable ~ Declining ~ Tenant , 120 High 60 Mult~fam~y --~ T~
~,ketln~i~ ~ Under3~s. ~ 3-6mos, ~ver6mos. ~ ~ vac,r,(cv~5%,j 95 : 40 ~,Vaca.t ',
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and character/si/cs: Subject is bounded on the no~h by Hillcrest Dr~ on the east by Cava~_Rd, on the south
by High St and on the west by Wag~oners Gap Rd.
Factors that affect the marketability of the properties in [he neighborhood (proximily to employment and amenitm~, employment stability, appeal to market, ate )
There are no adverse factors to affect marketabilit~f subject. Diverse stable employment and all sup~oding amenities are
within easy driving distance. SMSA 3240
Market condilions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demandh, uppty, and marketing time
- - ouch as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, otc):
!_Property sales records and MLS statistics show a steady, moderate increase in property values over the past year. Avera_g_e___
marketing_time of 80-100 days shows a .qood balance of supply and demand. Few sales and financing concessions are
needed in the neighborhood.
IDescribe common elements and recreational facilities: N/A
Project Information for PUBs (If applicable). - ls the developer/builder in conlrol of the Home Owners' Assoc at/on (HCA)? ~_] YES ~ NO
Approximate total number of units in tile subject project N/A Approximate total number o~ units for sale in the subject project N/A
Dimensions S_ee legal~description J
Sitearea .19 Acre mil CornerLot L] Yes E~ No
Specific zoning classification and description R-2 Medium Density Residential
Zoning compJi .... j~] Legal El Legal ..... form~ng(Orsndfathered use) ~] Illegal [~ No zoning
host & best ..... improved: [~ P ..... t use ~ Otb ..... (explain)
Utilities Public Olher j Off-site Improvements Type PublicP e
Electricity ~ Street Macadam ~ ~t
Gas ~ Propane (Cook) j Curb/gutter Concrete
Waler ~ Sidewalk Concrete
Sanitarysewer ~ Streetlights None
Sierra .....~ I Alley To rear
Comments (apparenl adverse easements, encroachments, special assessments, slide areas, illegal or ~egal nonconforming zoning, use,
}arent adverse easements~ encroachments or other adverse conditions.
Topography Basically Level
Size T_j/Jaical for area
Shape Rectanqular
Drainage ~oears adequate
View Residential/Commercial
Landscaping Aw:,rage
Driveway Surface N/A
Apparent easements None Apparent
FEMA Special Flood HazanJ Area ~ Yes [~ No
FEMA Zone C Map Date 02/03/1982
FEMA Map No 425382 000lB
There are no
·No of Units I j Foundation Conc~ Block ! Slab None I AreaSq. Ft. 1080 Rod
--· No. of Stories __1 m~ Exterior Wa;IsBrick ,I Cr~S~ __~ / % Finished 0%~-0/~---__ 1 ~=,,,.~r~;';"
IType(Bet/Att) Detached q RoofSudace Asphalt ~ B ...... t Full Ceiling Open Jois~ Walls *
I Design(StYle) ~J Gutters&Dwnspts. ~I~minum I Su~Pu~ J W~lls Conc BIk~ Foor* -~
B Existing;Proposed ~] WindowType Wood Frame Damp .... ~;Obs. - Floor Concrete ] No*e
~ Age(Yrs.) 4g - ] Stor~Scr .... ~es ~ Seltl .... t None Obs. J OulsideEn[w ~~ .......
~ Effect~e A~e(Yrs) 15-20 j Manufadured H .... No ~ Infester on None Obs. q B/lcD - ~*R Fac~Unk-
~OOMS_ ~ Foyer ~ bvln~ Dining ~ Kitchen ~ Den F~i~yRmJ R.o.R~, e~d ..... I ~8~th~ I L~u~d,~ Oh~¢ ~ Ar.~SqF
~ Basen~nt { J / I f ~ I ~ --; j ~ i --
Finished area above ~rade contains: 5 Rooms: 3 Bedroo~ ts); ' Bath(s~ 1~080 S~uare Fee( cf Gross L~ n~ Are~
~ iNTERIOR Malerials/Cond~ionHEATING KITCHEN EQUIP. A~IC AMENITIES J CAR STOP. GE
~ Floors Hrdwd/CrptNinyl Type HWBB Refrigerator ~ None ~ ]Freplace(s)¢ ~ None ~
~alls ~r~all Fuel ~ iRange/Oven~ Sla,rs ~ Patio - ~ /Garage
~ Tri~Finish Wood CondO/charD Disposal ~ Ur0pSlair ~ 1o~o* - ~ i Attached
I~,,hFIoor Vinyl I COOUNG ~ Dishwasher ~ Scuttle ~ 'Porch -- - ~ ~ Detached ----
IBath WainscotDr~all J Central None Fan/Hood ~ Floor ~ F .... -- ' ~ Built-In --
I D .... Hollow Core I Other ~ J Mi ....... ~ Healed ' ~ Pool- ~ Ic,,pon
I Average Condition [ Cond~bnN/A ] Washer/Dr~er ~ Finished ~ Stoo~ ~,~] ! Drf .... ?
I Av~i~n;l;~r;s(special .... gy efficient it ..... to.): Front and rear covered stoops. 10x 12 shed considered pers~onal property (no
CcndJlonofthermprovemens depreca on uhysca uno cna andexena re air needed nuaht¢ofcon trucho em ~m rove
ents are In average condition with no physical or functional inadequacies apparent. '
IAdverse environmental conditions (such os, but nat limited to hazardous wastes, toxic substances, otc) present in the improvements, on the silo or in the
I~mmediate vicinity of the subject property' Nb adverse environmental conditions are apparent/disclosed.
Valuation Section
SUMMARY APPRAISAL REPORT
UNIFORM RESIDENTIAL APPRAISAL REPORT
File Nc. 04-0061
ESTIMATED SITE VALUE
ESTIMATED REFRODUDTrON COST-NEW OF IMPROVEMENTS
Dwelhng _ 1,080 Sq. FI @ $ 65.00 = $ 70,200
Bsmt. 1080 Sq Fl @ $ 13.00 = 14,040
S toop_s 1.000
GaragelCarpod None Sq Ft. @ $ · 0
To~ai Eshmated Cost New ........ = $ ____ 85,240
Less Physical Functional External Est Remambg Econ Life: -15
DepreciaTion $15,000 , $0 $0 = $ 1~,000
.................. = $ 22~000 Comments on Cos1 ~,ppreacn ,such as source of cost eot male
.alle Value souare foot calculation and Ocr b _D. VA arlJ Fmkl~. the
estlmaled remarnlng economic hfe of the crc[ eru/
Cost new from Marshall Swift Valuation Service
Handbook and local cost anal~'sis Land value from
Market Data Comparison. Depr_eciation based on age life~
observed condition and Market Data Analysis.
Estimated Remainin(] Economic Life is 40-45 years
925 W. North Street 1811 Willow Road
Carlisle Carlisle
Depreciated Value of Improvements .............. = $ 70~240
"As-~s" Value of S~te Improvements ................. = $ 3tO00
INDICATED VALUE BY COST APPROACH ........ = $ 95~200 J J
ITEM I SUBJECT COMPARABLE NO I COMPARABLE NO 2 COMPAPABLE NO 3
653 Hamilton Street 512 D~-treet
Address Carlisle Car s e
Proxi_mity to Subject I ::' ' '. %.~ MI W
0.46 VII SW 1.1 MI NNE
Sales Price $
Price/Gross Lk/~ea $ 0.00
Data and/or Inspection
Verification Sources Crthse Rec.
VALUE ADJUSTMENTS DESCRIPTION
Sates or Financing
Concessions
Date of Sale/Time
Location
Lea~hdd,f'ee S~e Fee Simple
View
~_~gn and Appeal
Quality of Construdion
_A~?
Condition
Above Grade
Room Count 20
Gross Living] Area
Basement & Finished
Rooms Below Grade
Functional Utility
Heating/CoDlin9
Energy Ef~cient llems
Gara_ge/Carpod
Porch Patio. Deck.
Fireplace(st
Fence, Pool, etc.
INet Adj. (total)
l Adjusted Sale,3 Price
._o1 Comparable
Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ):
$90,000. These are the best salescomparables known to be available.
89,0001 . $ 97.500J $ 90.000
$ 84.76 ¢: ;' ' $ 89.29 ~ $ 80.21 Z~
AppData/Courthse MLS/Courthouse Records MLS/Courthouse Records
DESCRIPTION t +(-/$Adj,Jstmer4 DESCRIPTION t *(-~SAul~tm,~, DESCRIPTION
None, Conv None, FHA : Unknown
DOM 2 DOM 11 ', DOM 9
~/A ':. ::..: · 06~06~2003 ', 04/23/2003 ; 09/15/2003
Suburban Suburban ,, Suburban ; Suburban
FDe Simple : Fee Simple Fee Sir~
.19 Ac/Avg .21 Ac/Avg : 1.31 Ac/Avg ', 1.48 Ac/Av~
Resid/Comm Residential Residential Residential
Ranch/Aw Ranch/Aw [ Ranch/Avg : Ranch/Avg
Average Average ~ Average Average
49 Yrs 41 Yrs 38 Yrs , 43 Yrs
Average ~ Average Average ' ~ Average
5: 3; 1.00 5;1,3:005 1.0~ 6: 3; 1.cci 5: 3: 1.00
!.~080 sq Ft. Sq. Ft. ; ' 0 1,092 SqR. ', 0 1,1~2 Sq. Ft 0
Full Bsmt/ None 3,000 Full Bsmt/ ', None 3,000
Unfinished , Unfinished
Average ~ Aver~ Average ' Average
HW DB/None ~ FHNCA ' -3,000 EBB/None ' FH~Nnne
T~ical Typical ; Typical , Typical
None None None ~ 1 Car Garage -3.000
Stoops J Patios/ : -3,000 Deck/FloridRm/ ', -7,500 Patio -1,000
1 Fireplace ; 1 Fireplace ;
None None ' I None . None
', 'r
~;?:';':?:: :? "~':IM, ~.- :s 3,000 ~+ ~. ~s 7,soo L]+ ~-'~ %000
'.: ;:::-: ;':: ~.;': ':?' ~r~¢ 10~1 Y. ;: Gr~s: 7.7% :.~ 'Dr~s: 7.8~ -
: : . ::::: ~:;:.:;. ~i" 44% :':;:S 8~,000 ,~:::-~f%:: S 90,000 H.~: 4;i% ,'S
Indicated range of value is $86,000 to
ITEM t SUBJECT I COMPARABLE NO. 1 J COMPARABLE NO. 2 I COMPARABLE NO. 3
Date, Price and Data 07/18/1961 ] j
Source for pn°r sales $1.00 None None None
w~hin ?ar of apprabal Courthouse t Courthouse Courthouse Courthouse
Analysis of any curren agreemen of sale. option, or listing of the subject properly and analysis of any pi'Dr sales of sublect and comparables within one fear of the date ~f appraisal:
No prior sales within the past 36 months. Comparables have not transferred within the past 12 months.
INDICATED VALUE BY SALES COMPARISON APPROACH ............................................. $ 89,000
· INDICATED VALUE BY I?~COME APPROACH ¢fApplicable) Estimated Market Rent $ N/A /Mo x Gros~ Rent Multiplbr NIA : $ N/A
This appraisal is made ~ "acts" ~ subjecttotherepa~.alleralions, inspechonsorconditionslistedbelow ~J subjec oc~rrpelonperplansandspec~cations,
ConditionsofAppraisat: The property has been appraised in current condition. This appraisal is for client onl~ nontransferable. See
attached addendum.
Final Reconc,~iation: Cost and Market Ana!ysis consistent_~ s_~oports the estimated market value, GRM analysis was found
)riate for this analysis. Greatest weight is applied to the Market Data Analysis. Supportin,q file information
substantiates these estimates.
The purpose of this appramai is to estimate the market value of the real pro~certy that is Ifie subject of this roped, based an the above conditions and the ced,Clc~hon, contingent
and iii[ling conditions, and market value definition that are stated in the attached Freddie Mac Form 439iFannie Mae Form 1004B (Rewsed 6~93 ).
I(WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF T441S.,REPORT. AS OF 01/16/2004
(WHIG H IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THiS REPORT) T,Q~E $ ' 89,000 }__ '"") .
APPRAISER~--'-'.. ""'~ (C'_-\ / \/ SUI~EI~iSORY APPRAISER ~,0i.~Ly j~ REQUIRED~/..J ·
Name Start A. Skowronek Name Steven W. Barrett.,~SR_P~A,__SRA Inspec~ Property
DaieRepodSigned 02/1012004 DateRepertSi~ned 02/1012004
State Cerfificalion # RL-O01572-L State PA State Cedificalion # GA-000298-L Slate PA
Or State License #
rre,~l~*M~cr~ r0 sea Certified Residential
Appraiser
State Or State License # RB-026921-A Stale PA
PAGE2 OF 2 Certified General Appraiser ~,,~,~ua,~¢~,, ~cc;~ ~a
Steven W. Barrett R.E. Appr. Svc.
FLOORPLAN
Borrower: SHEAFFER, Jos_eph (Est_a_te)
?r~p_e_rty Address: 653 Hamilton Street
C [__tt yl.' Carlisle
File No.: 04-0061
Case No.:
State: PA _2~'.17013
Lender: Irwin & McKni,cjht
Bedroom Bedroom
Bedroom~~
Living
Kitchen
Sketch by Apex IV WindowsTM
AREA CALCULATIONS SUMMARY
Code Description Size Totals
I GLA1 FirSt Floor 1080.0010 .080. 0010
P/P Covered Stoop 60. 0000
Covered Stoop 50.0000 110.0000
TOTAL LIVABLE (rounded) 1050
LIVING AREA BREAKDOWN
Breakdown SubtOtals
Pirst Floor
!
27.00 x 40.00 k080.0010
1 Area Total (rounded) 1080
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-2:43-8627
M&T Bank
499 Mitchell Street, Millsboro, DE 19966
February. 5, 2004
Law Offices
Irwin & McKnight
West Pomfret Professional Building
60 West Pomfret Street
Carhsle, PA 17013-3222
Estate of Joseph Sheaffer
Date of Death: January 18, 2004
Social Security Number: 162-22-3460
Dear Mr. IriSh:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with this bank the following accounts.
Account Type ........................... Checking Account
Account Number. ...................... 77345673
Ownership (Names oj~ .............. Joseph Sheaffer
Opening Date ........................... 06/28/76
Balance on Date of Deatlz .... . ..... $4,965.46
Accrued Interest $ O. 38
Total. ...................................... $4,965.84
Sincerely,
Ch~lene W~on, Records M~agement
1-888-502-4349
Wachovia Bank N.A.
Balance Confirmation Services
P O Box 40028
Roanoke, VA 24022-7313
Reference ID: 815165
February 4, 2004
IRWIN & MCKNIGHT
60 WEST POMFRET STREET
CARLISLE, PA 17013-3222
SUBJECT:
Verification / Confirmation of Account and Balance Information provided for:
Customer: JOSEPH E SHEAFFER (SSN# 162-22-3460)
Date of Death: January 18, '2004
Account Account
Type Number
CERTIFICATE OF DEPOSIT 247412054060226
LEGAL TITLE: JOSEPH SHEAFFER
Deposit Account Information
Date of Death Average Date Maturity Interest
Balance Balance* Opened Date Rate
Accrued YTD Date
Interest Interest Paid Closed
$15,871.56 6/12/1986 7/12/2005
$461.44 $0.00
CERTIFICATE OF DEPOSIT 247412061417486
LEGAL TITLE: JOSEPH SHEAFFER
CLOSING BALANCE: $64824.52
12/18/2000
6/23/2003
CHECKiNG 1010072343506
LEGAL TITLE: JOSEPH SHEAFFER
$7,917.10 5/23/2003
$O.24 $O.66
CHECKiNG 1010072343519
LEGAL TITLE:JOSEPH SHEAFFER
$18,168.32 5/23/2003
$2.98 $13.72
SAVINGS 3083380030060
LEGAL TITLE: JOSEPH SHEAFFER
POA - ESTHER N. KNISLEY
CLOSING BALANCE: $234.71
1/1/I976
5/23/2003
* Due to system limitations, we can only provide a twelve month average balance on depository accounts.
No Safe Deposit Box lbund for customer.
Reference ID: 815165
* Date of death balance does not include accrued interest.
* If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were
riod.
( /Julia Sorrells
~ Servicenter Associate
Phone: (540)563-7323
abs; tb
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Roger B. Irwin, Esquire,
being duly sworn according fo law, deposes and says that he is the Executor
of the Estate of Joseph E. Sheaffer
late of the _.B_o_rpugh .of _Carlis_l~e_ , Cumberland County, Pa., deceased and that the
within is an inventory made by Roger B. Irwi.n, Esquire .... the said Executor
of the enflre estate of said decedent, consJsflng of all the personal property and real estate, except real estate oufslde
the Commonwealth of Pennsylvania, and fhaf the figures opposlfe each item of the Inventory represent ~f's fair value
es of the date of decedenf's death.
Sworn
and subscribed before me,
Jacqueline L. Dfawb~bgh, Notary Public
Cadisle Bo~o, Cumberland County
My Commission Expires Aug. 14, 2007
Roger B. ~w)n, Executor
60 West Pbarfret Street
Carlisle, PA 17013-3222
Address
Member, pennsylvania Association Of Not, des
Date of Death 18 01 2004
Day Month Year
See Article IV, Fiduciaries Act of 1949.
INSTRUCTIONS
I. An inventory must be filed wlfh;n three months after appo;ntment of personal repres~q~t~ive.
2. A supplement inventory must be filed within thirty days of discovery of additional
3. Additional sheets may be attached as to personalty or realty
4.
?
g
O "'
~U ,, .~
,,,
Z O m
-- ~ Z
,,,
BUREAU OF INDIVIDUAL TAXES
ZHHER/TANCE TAX DIV/STON
DEPT. 180601
HARRISBURG, PA 1711B-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
ROGER B IRWIN
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE
PA 17013
DATE 05-03-2004
ESTATE OF SHEAFFER
DATE OF DEATH 01-18-2004
FILE NUMBER 21 04-0145
COUNTY CUMBERLAND
ACH 101
Amount Ree'i tted
JOSEPH E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS
REV-X547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT; ALLOWANCE OR DISALLOWANCE OF DEDUCTXONS AND ASSESSMENT OF TAX
ESTATE OF SHEAFFER JOSEPH E FILE NO. 21 04-0145 ACN 101 DATE TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Daposlts/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expansas/Adm. Costs/Hisc. Expenses (Schedula H) (9)
10. Debts/Hortgage Liabilities/Liens (Schedule Z) (10)
11. Total Daductions
12. Net Value of Tax Return
89z000.00
.00
.00
.00
47z387
.00
.0O
(8)
18,526.72
NOTE: To insure proper
cred/t to your account,
submit the upper port/on
of this form wLth your
tax payment.
15.
1~.
NOTE:
136,387.48
4,957.18
(11) Z3.~83.90
(12) 112,903.58
.00
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13)
Net Value of Estate Subject to Tax (1~} 112,90:5.58
Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~111
reflect figures that include the total of ALL returns assessed to date.
AMOUNT PAID
4,826.63
5,080.66
.00
(15) .00 X O0 = .00
(16) 112,903:'58':x 045.: ~:, 080.66
(18) ~0 x 15 = .00
(:L~: 5,080.66
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
ASSESSMENT OF TAX:
15. Amount of L/ne lq at Spousal rate
16. Amoun~ of L~ne 1~ taxabla a~ Lineal/Class A rate
17. Amount of Line lq at Sibling rate
18. Amount of Lina 1~ taxable at Collataral/Class B rate
19. Principal Tax Due
TAX CREDITS:
RECEXPI DISCOUNT
NUMBER INTEREST/PEN PAID (-)
CD005687 254.03
3-17-2004
( ZF TOTAL DUE IS LESS THAN 01, NO PAYMENT IS REQUZRED.
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on ar before December 12, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonmaalth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collataraZ) rate on any such future interest.
To fulfill the requirements of Section 21qO af tho Inheritance and Estate Tax Act, Act 23 of Z000. (72 P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side.
--Make check or money order payable to: REGISTER OF MILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131:5). Applications are available at the Office
of the Register of Mills, any of the 2:5 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-:561-ZOS0~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3010 ITT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) es shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 261011, Harrisburg, PA 17118-1011,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (:5) calendar months after the decedent's death, a five percent (5Z) discount of
the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of thm tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became deXinquent before January 1, 1982 bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .OOOlBq. AIl taxes which became delinquent on and after
January 1, 1981 will bear interest et a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2004 ara:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ ZOZ .000548 ~)~-1991 111 .000301
1983 167. .000438 1991 9;: .000247
1984 117. .000:501 1993-1994 77. .000192
1985 137. .000:556 1995-1998 97. .000247
1986 107. .000274 1999 77. .000191
1987 107. .000Z74 ZODO 77. . O00ZeZ
--Interest is calculated es follows:
INTEREST = BALANCE OF TAX UNPATD
Interest Daily
Year Rate Factor
~ 97. .000247
2002 67. .000164
200:5 57. .000137
ZOO4 47. .000110
X NUNBER OF DAYS DBLZNIIUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/16/2005
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
RE: Estate of SHEAFFER JOSEPH E
File Number: 2004-00145
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS I COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent1s death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
1/18/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
11 ~A ~~. .IL-! /J
III.' ,g,,{7fil"!' h~
W~ It ",'?dA.l_P;V{fi;;tbv /f v
Gt'E!NDA FAR..l\TER STRASBAtJGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
\\}~
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
JOSEPH E. SHEAFFER
Date of Death:
JANUARY 18,2004
No. 21-04-0145
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: ~ Yes _ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Date:
12/21/05
,,/7/1 ,. ,/7 r(!"
, I/?/'>~
Signature /
,
IRWIN & McKNIGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, P A 17013
City, State, Zip
(717) 249-2353
Telephone Number
C:l
I'
x
Personal Representative
Counsel for Personal Representative
C".,!
Capacity:
t ~'_;
{t