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HomeMy WebLinkAbout03-0738PETITION FOR GRANT OF LETTERS OF ADMINISTRATION Estate of Titus M.. Martin also known as N/A, Deceased Social Security No.: 205-32-6885 No. 21-03- To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitionere who is 18 years of age or older, applies for Letters of Administration on the estate of the above decedent. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 2069 Pine Road, Newville, Pennsylvania 17241 (Penn Township). Decedent, then 47 years of age, died September 23, 1982, at U.S. Route 11 at L.R. 21006, Southampton Township, Cumberland County, Pennsylvania. 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 Pennsylvania $ (If not domiciled in PA) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: Lot, Penn Township, Cumberland County, Pennsylvania. 5,000.00 Petitioner after a proper search has ascertained that decedent lef~ no Will and was survived by the following spouse (if any) and heirs: Name Relationship Anna R. Martin Wife Residence 2069 Pine Road, Newville, Pennsylvania 17241 THEREFORE, petitioner respectfully requests the Grant of Letters of Administration in the appropriate form to the undersigned. ....... Afma-R. M~rtln - - OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) ) SS COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent petitioner will well and truly administer the estate according to law. ! Anna M. Martin Signature(s) Sworn to or affirmed and subscribed before me this 8th day of September Dont~ M. Otto. DeputyrReg~tdr NO. 2 1- 03-738 Estate of TITUS M. MARTIN, Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW Septemb~r^9th ,2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that Anna R. Martin is entitled to Letters of Administration, and in accord with such finding, Letters of Administration are hereby granted to Anna R. Martin in the Estate of Titus M. Martin. FEES Probate, Letters, Etc ...... $ 25.00 Short Certificates (1) ..... $ 3.00 ~.JCl? ....... $ 10.00 $ TOTAL ~ $ 38.00 Donna Otto, Deputy Register bfWills Robert R. Black, Esquire (06267) 36 South Hanover Street Carlisle, PA 170,!3 (717) 243-3727 ";i~ Call Attorney Robert R.Black when letters are rely 243-3727 ARNING: It is illegal to alter this copy or to duplicate by photostat or photograph. H!0!5 1t2 60r,)M R~\' 2-78 COMMONWEALTH OF PENNSYLVANIA CERTIFICATEfF£F FOR THIs(lO( Ce,t pc, hoOk)S2 O0: DEPARTMENT OF HEALTH.-VITAL RECORDS ~O. 3 214365 LOCAL REGISTRAR.'S CERTiIqCATION ¢~ DEAI'II l{egBsL, r,d No ......................... Full Nam(;, of Deee.seO Titus M. Martin First }~,*sid~,ee R, D. ~ ~__ Neville C~erland~ Penna. ............... 5~;~ .......... ~TJJ;; ....................... ~laee of Sex ~ ........................ mtn, Date of Birth 2-26-~j~_ .Bh!hplace Penna. Ma.ital Status~arried So~i~d S,,eurity No 2--05-32-6885 Farmer Vet,!,ran's Serial No 3.'IEDICAL CERTIFICATE Part I. Death was caused by: hnmediate Cause (a) ,Cerebral Contusions Interval Between Onset and I)eath Due To fh~ Fractured Skull Due To (c) PART II. OTHER SIGNIFICANT CONDITIONS: contributing to death but not related to the immediate cause given in Part I (a) Accident, Suicide or Homicide Accidental How did injury occur Auto-Bicycle Accident Name and Title of Person Who Certified Cause of Death (3.,I.D., D.O., Coroner, M.E.) Michael L. Norris; Coroner Address Mechanicsburg~ Street City This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to thy~State Vital Records 9ffice~_0_}~manent filing. ¢ --~ocai-R/~strar of ~Vjt:l.,RecorO: %,~ District No. 210 N. Queengt. Sht~pensbur.~_ Pa. Street Address ~y, Borough, Township 9-27 -1982 Date Received by Local Registrar Date of Issue of This Certification 21-2003-738 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIBENT BECEBENT OFFICIAL USE ONLY FILE NUMBER 21 -03 738 Z O0 ~.m I- z ILl ¢3 Z 0 UJ 0 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Martin, Titus M. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 09/23/1982 I 02/26/1935 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) [] 1. Original Return E~ 2. Supplemental Return SOCIAL SECURITY NUMBER 205 - 32 - 6885 THIS RETURN MUST BE FILED IN DUP'*MCATE WITH THE REGISTER OF WILLS SOCIAL SEC~.J~'Y NUMBER ~'13. Remainder Retum (date o~ death ~ t~ 12-13-82) [--] 4. Limited Estate ~] 4a. Futura Interest Compromise (date o~dea~ a,e~ 12-12-82) I'~ 5. Federal Estate Tax Return Required [] 6. Decedent Dled mestate (^~ copy of wa) I~ 7. DecedentMaintainedaLivingTrust(Auac~copyofmm) 0 8. Total Number of Safe Deposit eoxes E~ 9. Litigation PmceedsReceived [] 10. SpousalPovertyCredit(date~deamt~,tv,~a~2-31-gla,dl.l~) [] 11. Electionto tax under Sec. g113(A)(mtec~sc~o) NAME COMPLETE MAILING ADDRESS Robert R. Black, E~_]ire P, obe~ R. Black, Esqllire FIRM NAME (~fAppkab~) Zand.is & Black I~q~dJ.s & BZack TELEPHONE NUMBER 36 South Banove~ S~eet (717) 243-3727 Ca~].isle, PA 17013 1. Real Estate (Schedule A) (1) 3,999.99 2. Stocks and Bonds (Schedule B) (2) 0. O0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00 4. Mortgages & Notes Receivable (Schedule D) (4) 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Pmporty (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) L.J Separate Billing Requested 7. Inter-V~os Transfers & Miscellaneous Non-Probato Pmpa~ (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Aclminislra§ve Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 0.00' 0.00 4,308.00 0.00 0.00 12. Net Value of Estate (Line 8 minus Une 11) 13. Charitable and Governmental Bequssts/Sec 9113 Trusts for which an election to tax has not bean made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) (11) (12). (13) (14) FFICIAL USE ONLY 3,999.99 4~308.00 0.00 0.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rote, or transfers under Sec. 9116 (a)(1.2) x .0 __ (15) 16. Amount of Line 14 taxable at lineal rate x .0 __ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral role x .15 (18) 19. Tax Due (19) 0.00 Decedent's Complete Address: STREET ADDRESS 2069 Pine Road C~TY Newvil le Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount ISTATE PA 3. Interest/Penalty if applicable D. IntereSt E. Penalty Total tntarest/Penalty ( D + E ) 4. If Une 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Une 1 + Line 3 is greater than Line 2, enter the d~erence. This is the TAX DUE. A. Enter the interest on the tax due. (1) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Total Credits (A + 8 + C ) (2) (3) (4) '(5) (5^) (58) 0.00 IzIP 17241 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property lmnsferred; .......................................................................................... [] [] b. retain the dght to designate who shall use the property Imnsferred or its income; ............................................ [] [] ~- retain a reversiona~'y interest; or .......................................................................................................................... [] [] d. receive the premise for life of either payments, benefits or cam? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate COnsideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? .............. [] [] 4. Did decedent own an Individual RelJrement Account, annuity, or other non-pmbata property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, Under peRn_m_'e$ of perjury, I declare that t have exa~;~,~ this return, including a,~u,~,ying schadules and slalemenis, and to the best of my knowledge and belief, it is line, con'ect and complete. Dedaralioa of p~oarer other than Itm personal representalive is based on ~ in[omal~on of which pmpemr has any ~e. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADb~ESS 2069 Pine Road, Newville, PA 17241 DATE 36 South Hanover S~arlisle, PA 17013 For dates of death on or alter Ju y 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of Imnsfers to or for the use of the survbing spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on Or after January 1, 1995, the tax rote imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 RS. §9116 (a) (1.1) (ii)] The statute does not exem~)t a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax tatum are still applicable even i the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rote imposedon the. net value of Iransfem from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal baneficiades is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §g116(a)(1)]. The tax rata imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. §9116(a)(1.3)]. A'sibling is defined, under Section 9102, as ar individual who has at least one parent in common wi~ the decedent, whelber by blood or adoption. Estate of Martin M. Titus File Number 21-03-738 Item Value at Date Number Description of 1. 1.111 acre lot of ground situate in Penn Township, Cumberland County, Pennsylvania, as recorded in Cumberland County Deed Book "F", Volume 32, Page 212. Sale price $5,000.00. See attached settlement sheet. $3,999.99 TOTAL (Also enter on line 1, Ree_~pitul~tion' $3,999.99 Estate of 1. Bo SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Titus M. Martin File Number 21-03-738 DESCRIPTION Funeral Expenses: Fogelsangcr-Bricker Funeral home, funeral bill Administrative Costs: Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid Attorney Feea, Landis & Black, estimated Family Exemption Anna R. Martin 2069 Pine Road Newville, PA 17241 Relationship of Claimant to Decedent: Wife Probate Fees, As advanced by Landis & Black Accountant's Fees Tax Return Preparer's Fees Reserve for Closing AMOUNT $1,055.00 $1,000.00 $2,000.00 $53.00 $0.00 $200.00 TOTAL (Also enter on line 9, Recapitulation) $4,308.00 SCHEDULE J BENEFICIARIES Estate of Number ~sM. Ma~n Name and Address of Person(s) Receiving Property TAXABLE DISTRIBUTIONS ~ outright spousal distributions) Anna R. MaRtin 2069 Pine Road Newville, PA 17241 SSN: 175-34-1535 File Number 21-03-738 Relationship to Decedent Do ~,A~t ~ id Wife EhrrER DOLLAR AM(X.a~S FOR DLRTR~BUTtONS SHOWN AeOVE ON UNES 15 THROUGH 17, AS A/~RO~RiATE, ON REV 1500 COVER SH~ Amount or Share of F+-'~:-_ Entire II. NON-TAXABLE DISTRIBUTIONS A. Spousal distnl~uflons under Section 9113 for which an election to lax is not being made. B. Charitable and Governmental Distributions TOTAL OF PART II - En~ef To~l Non-Taxable Distrf_~__'_a'~s. on Line 13 of REV 1500 Cover Shee;. WXLU~ S. D2~-~ELS SUMMARY SETTLEMENT SHEF.~ (Tuesday, May 18, 2004 @ 11:00 A.M.) ANNA R. MARTIN, Administratrix for the Estate of Titus M. Martin, Deceased, ~and DAVID S. MAKOWSKI and RAMONA A. MAKOWSKI, husband and wife, PROPERTY LOCATION~ ~ 1.111 Acres unimproved land, Penn Township~ Cumberland County, PA, Tax Parcel No. 31-12-0330-039 CONTRACT SALES PRICE: BUYER SELLER: BUY~R: BUYER: Z~aLPZOZ~L~Z~ $5,000.00 '03-'04 Sch (43 days) 36.16 '04 C/L/T (227 days) 40.83 Gross Amounts Due: '-' $5,076.99 Additional Sums Payable~ Realty Transfer Taxes 50.00 Recording Mtg. Sat. Piece Recording Deed -- Attorney Fees 38.50 _. 750.00 Total Sums Payable; $ 838.50 Cash from BUYER Cash to SELLER ~ SETTLEMENT AGENT: WILLIAM S. DANIELS, ES(~. $5,000.00 36.16 40.83 $5,076.99 50.00 27.00 $1,077.00 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Titus M. Martin Date of Death: September 23, 1982 Will No. 21-03-0738 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes [] No [] If the answer is NO, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: ao Did the personal representative file a final account with the Court? Yes [] No [] bo The separate Orphans' Court No. (if any) for the personal representative's account is: N/A Co do Date: October (fY , 2004 Did the personal representative state an account, i~ormally to the parties in interest? Yes [] No [] ~:'" Copies of receipts, releases, joinders and approvals of f&~inal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report, c~ Robert R. Black, Esq. 36 South Hanover Street Carlisle, Pennsylvania 17013 (717) 243-3727 Capacity: Personal Representative X Counsel for Personal Representative BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVZSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 ROBERT R BLACK ESQ LANDIS S BLACK 36 S HANOVER ST CARLISLE PA 17013 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRATSENENT, ALLONANCE OR DISALLONANCE ~F~TL,~ON$?~ J~SESSMENT OF TAX DATE ESTATE OF '0~ JtJL 30 ~I'} -~'~ oF DEATH FILE NUHBER COUNTY 08-02-200R HARTIN 09-23-1982 21 03-0738 CUHBERLAND 101 REV-1;¢? EX AFP (01-03) TITUS H Aeoun'l: Rem'i ~'l:ed HAKE CHECK PAYABLE AND RENIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF HARTIN TITUS H FILE NO. Z1 03-0758 ACN 101 DATE 08-OZ-ZOOR TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~nership In~eres~ (Schedule C) ($) q. Nor~gages/No~as Receivable (Schedule D) 5. Cash/Bank Deposi~s/Nisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned PropBr~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa~s APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Adm. Cos~s/Misc. Expanses (Schedule H) (9) 10. Dab~s/Mor~gage Liabilities/Liens (Schedule I) (10) 11. To,al Deductions 12. Ne~ Value of Tax Re~urn 13. 14. Charitable/Governmental Bequests; Non-elec~ad 9113 Trusts (Schedule J) Na~ Value of Es~a~a Subjec~ ~o Tax 3,,999.99 O0 O0 O0 O0 O0 O0 (8) q,308. O0 .O0 NOTE: To insure proper credi~ ~o your account, submi~ ~ha upper por~ion of ~h~s form w~h your ~ax payment. NOTE: 3,999.99 ~F PA/D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 TOTAL DUE . O0 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS RE&)UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE .~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~\ reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of Line 14 a~ Spouse1 ra~e (15) .00 X O0 = 16. Amoun~ of L[na 14 ~axable a~ Lineal/Class A ra~e (16) .00 X O~ = 17. Amoun~ of Line 14 a~ Sibl/ng ra~e (17) .00 X O0 = 18. Amoun~ of Line 14 ~axable a~ Collateral/Class B ra~e (18) .00 X 1~ = 19. Principal Tax Due (19)= TAX CREDITS: PAYHENT RECE/PT DISCOUNT (+) DATE NUNBER INTEREST/PEN PAZD (-) .00 .00 .00 .00 (11) ~ .308.00 (12) 308.01- (13) . O0 (14) 308.01- .00 If an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 will RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 19BI -- 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 Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such future interest. To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Nills, any of the ZS Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-56Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-tOZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, er assessment of tax [including discount or interest) as shown on this Notice oust object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810gl, Harrisburg, PA 171ZS-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. 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 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decsdent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty ls computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the 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 delinquent before January 1, 198Z bear interest at the rate of six (BI) percent per annum calculated at a daily rate of .00016fi. All taxes which became delinquent on and after January 1, 198Z w111 bear interest at a rate ehich oil1 vary free calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOX .0005~8 ~'8-1991 117. .000501 ~ 9Z .o00gfi7 198I 167. .0001t8 199Z 97. .0002~7 ZOO2 67. ,000161 198q 117. ,000301 1995-199~ 77. .00019Z 200I 57. .000137 1985 1tZ .000156 1995-1998 97. . O00g~7 ZOOfi qT. .000110 1986 107. .O00Z7q 1999 77. .OO019Z 1987 IOZ . O00Z7~ ZOOO 7Z . O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DA'rL¥ INTEREST FACTOR --Any Notice issued after the tax becomes delinquent w111 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.