HomeMy WebLinkAbout02-0640
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE DEPT.
280601 HARRISBURG, PA 17128-0601
OFFICIAL USE ONLY
REV -1500 INHERITANCE FILE NUMBER
TAX RETURN RESIDENT DECEDENT 21-02-0640
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NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Bowser, Jr., Harland E
DATE OF DEATH (MM-OO-YY)
6/25/2002
(IF APPLICABLE) SURVIVING SPOUSE'S NAME
Bowser, Lorie L
SOCIAL SECURITY NUMBER
175-66-3279
THIS MUST BE FILED IN DUPLICATE
WITH THE REGISTER OF WILLS
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-OO-YY)
12/31/1968
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1. Original Return 0 2. Supplemental Return
4. Limited Estate 0 4a. Future interest Compromise
6. Decedent Died Testate 0 7. Decedent had Living Trust
o 3. Remainder Return
o 5. Fed. Est. Tax Return Req'd
0_ 8. Total number of SDB's
9. l~g'tion Prooeeds Reed 10. Spousal Poverty Cred~ 11. Eleotlon to tax wi Seo. 9113(A)
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NAME. COMPLETE MAILING ADDRESS.
Patricia R. Brown
FIRM NAME.
TELEPHONE NUMBER
717 -249-3024
Patricia R. Brown, Esq.
10 W. Pomfret St.
Carlisle, PA 17013
,. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3.Closely Held COlJlOfation, Partnership or Sole-Prop.
4. Mortgages & Noles Reoeivahle (Schedule 0)
~ash' Bank Deposfts & Misc. Personal Prop~
6. Jointly OWned Property (Schedule F)
Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Propate Prop.
8. Total Gross Assets (Iotalllnes 1-7)
9. Funeral Expenses & Administration Costs (Sch H)
10. Debts of Decedent, Mortgage liabilities, & Liens
11 . Total Deductions (total lines 9& 1 0)
12. Net Value of Estate (line 8 minus line 11)
13. Charilahle and Governmenlal Bequests/Seo 9113 Trusts
for which an election to tax has not been made (13)
14. Net Value Subject 10 Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amnt of Line 14 taxable at the spousal rate,
or lransfers under Soo.9116(.)(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 taxabte at collateral rate
19. Tax Due
20 CHECK HERE If YOU ARE REQUESTING A.REFUND OF AN OVERPAYMENT
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$500.00
$0.00
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(7)
(9)
(10)
(8)
$6,679.83
$548.70
$500.00
(11)
(12)
$7,228.53
($6,728.53)
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ecedent's Comolete Address:
(STREET ADDRESS
245 Pine Grove Road
CITY STATE ZIP
Gardners PA 17324
Tax Payments and Credits:
1. Tax Due
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discounts
ilj
Total Credits (A+B+q
(2)
3. Interest/Penalty if applicable
O. Interest
E. Penalty
4
TotallnterestlPentalty (O+E)
If Line 2 is greClter than line 1 "* Une 3, enter the d(ffel"enOO ThiS is tt'\e OVERPAYMENT.
Check box on Page 1 Line 20 10 request a refund
(3)
(4)
5.
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax dUe.
(5)
(5A)
(5B)
$0.00
$0.00
$0.00
$0.00
a. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
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2.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN 'X' IN THE APPROPRIATE BLOCKS
Did decedent make a transfer and' yes
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a. retain the use Of income of the property transferred-
b. J(;l",in the right to designate who shan use the property transerred or Its income
c. retain a reversionary interest: or
d. retain the promise tor lite of either payments or care?
If death occurred after December 12, 19a2, did decedent transfer property within one _'Iear of death
without receivmg adequate consideration?
3
4.
Did decedent 0YIl1 an ''In truSt to(' Of payable upon death bank account or secunty athls Dr Mf death)
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a benefICiary disigoation?
no
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IF THe ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Declaration of preoarer other than the pe~ooal reor~ntative is ba$ed on all information of which oreDarel ha$ anv KoOW\edae
SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct
and complete
ADDRESS
DATE
SIGNAnJRE OF PREPARER OTHER THAN REPRESENTATIVE
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ADDRESS
10 West Pomfret Street, Carlisle, PA 17013
DATE '7- 7 - 2003
For date-sot death on or after July 1, 1004 and before January 1, 1995, the lax rate imposed on the net value ottransfers 10 or for the use of the- sUfViYing spoUSE' is 3% [72P,S, Sec_
9116(a)(1.1)(1}]
For dates of death on or after Januaxy 1. 1995, the tax fate imlJO~Qf\the net value cl tliln'<ifers to 01 tOI 'l'ne use of the su-rvM-ng spouse is O'ro 172 P.S_ St:!c_ 9116(a}(1,1)(1i)1
The statute does not exempt a transfer to a sUfVMng spouse- from tax, and the- Statl.itory requirements for disclosure of assets and filing a tal{ return are still applicable even if
lt1e surliving spouse is the-
onlybeneficiaf'j
For dates of death on or after Jyly 1, 2000
The tax rate imposed on the net value Of transrers from a deseased child twenty-one years of age or younger at death to or for the use of a naNr.i1 parent, an adoptive pan;nt.
or a stepparent of the child is 0% [72 PS_ Sec, 9116(a.}(1.2)]
The tax rate imposed on the nel value of transfers to or for the use of the decedenfs lineal beneficiaries is 4,5%, e~cept as noted in 72 PS_ See 9116(1,2) [72 P_S_ Sec9116(a)(1)
Ttletax r..tll'jmpQ5~ Qn ttl", nfrl:v...IIJ'iloftriln~l'itQ QflQrth'! 4.j~'" ofth"'''''ilc;edltnf~~i;llin9$ i'i 1~ [72 PS Sfoc911Q:(a)(1~] A $,lQling i..l;i~jned, under$'il-ction ilI102~
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individual who has at least one parent in common with the de<::ed:ent, whether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Harland E.Bowser,Jr.
(All property jointly-o\\oTled with Right of Survivorship must be disclosed on Schedule F)
ITEM DESCRIPTION
NUMBER
21-Q2-D640
VALUE AT DATE
OF DEATH
I FOR INFORMATIONAL PURPOSES:
Decedent's father, Harland E. Bowser, Sr., of 1722 Baltimore Street,
Dillsburg, PAl 70 19 is in possession of decedent's motorcycle and
several guns
To date, after repeated requests, Mr. Bowser, Sr. has refused to return
the motorcycle and guns to the Executrix (and surviving spouse) of the
estate, Lorie L. Yost Bowser.
2
OM Truck (1985)
r
$500.00
TOTAL <ilio online 5, R=pitu1ahon)
$500.00
SCHEDULE H
FUNERAL EXPENSES. ADMINISTRATIVE
COST~ AND MISCELLANEOUSEXPENSES
ESTATE OF
FILE NUMBER
Harland E. Bowser, Jr.
(All propt.'I1y joint1y~owned with Right of Survivorship must be disclosed on Schedule F)
21 ~02-0640
c.
ITEM DESCRIPTION AMOUNT
NUMBER
Funeral Expenses:
I Cocklin Funeral Home $5,486.20
2 Open/Close of grave $500.00
Administrative Costs:
I Personal Representive Commissions
Social Security Number of Personal Representative:
2 Attorney fees to Patricia R. Brm\1l $500.00
3 Family Exemption
Claimant Relationship:
Address of Cjaimanl at decedent's death:
Street: , -
City: Slale & Zip
4 . Probate Fees to Register of Wills $33.00
Miscellaneous Expenses:
I The Sentinel $77.63
2 The Cumberland Law Journal $75.00
3 P A State Police - copy of accident report $8.00
4
5
6
7
8
9
10
II
12
13
14
15
16
17
TOTAL (also on line 9, Recapitulation) $6.679.83
A.
B
SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE LIABILITIES AND LIENS
ESTATE OF
FILE NUMBER
HarlandE. Bow5el.Jr.
21 "02-0640
ITEM
NUMBER
DESCRIPTION
AMOUNT
Supportarrearages.due Aclm;ns'mtrix (CourtjJf Common Pleas of
Cumberland County Docket No: 00190 S 2002)
$548.70
,-
TOTAL (also on line 10, Recapitulation)
$548.70
SCHEDULE J
BENEFJClARIES
ESTATE OF
FILE NUMBER
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE
NUMBER OF ESTATE
I Lorie L. Yost Bowser wife 100%
245 Pine Grove Road
Gardners. PA 17324
HarlandE. Bowser. Jr.
-21-02-1)640
,-
ITEM NAME AND ADDRESS OF BENEFICIARY
NUMBER
AMOUNT OR SHARE
OF ESTATE
B. Charitable and Governmental Bequests:
TOTAL CHARIT ABLE A..~D GOVERNMENTAL BEQUESTS (also ~nter on line 13, Recapitulation)
$0
Name of Decedent:
Date of Death:
Will No.
_STATUS REPORT UNDER RULE 6.12
Harland E. Bowser~"~ &
June 25, 2002
21-02-0640 Admin. No.
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. X 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 No X Filed Family Settlement
b. The separate Orphans' Court No. (if any) for the personal representative is:
Co
Did the personal representative state an account informally to the parties in
interest?
do
Yes X No
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
,2004
Patricia R. Brown, Esq.
10 West Pomfret Street
Carlisle, PA 17013
Phone: 717-249-3024
Capacity: Counsel for personal representatives
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
fr'':;:,
Estate of Bgwser Jr., Harland E.
also known as Howie Bowser
No. 21-02- uU.O
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
DeceasE/"
Social Security Nn.'.-l'15 -( flj!- v?') '7 l12B
The petition of the undersigned respectfully represents that:
Your petition (s), who is/are 18 years of age or older, appl ies
c PIZ0>
(d.h.n.; pen knle litc; dur;:lnle absentia; durante Jllin(l~i!:l[eJ
the above decedent.
for letters of administration
on the estate of
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
his last family or principal residence at 245 Pine Grove Road, Gardners PA.
Oist street., number, Twp. or Bora.) Die kinson Twp.
Decedent, then 33 years of age, died _ June 25 ,X9<: 2002
at
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:
Petitioner__ after a proper search ha_ ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name Relationship Residence
Lorie L. Yost Bowser Wife 245 Pine Grove Rd, G
Ch e 1 s ey D. Bowser Dau<<hter same
DFllton L. Bowser Son same
, -
ardners PA
17324
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF C.IIMRF.RI.AND
} 55
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(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law. 1
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Sworn to or
before me this
JULY'
affirmed and subscribed
1 6th day of
No. 2.1.02. lo"lO
Estate of HARLAND E. BOWSER, JR.
, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW JULY 16,2002 W 200?inconsiderationofthepetitionon
the reverse side hereof, satisfactory. proof having been presented before me,
IT IS DECREED that Lorle L. Yost tlowser
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to
Lorie L. Yost Bowser
in the estate of Harland E. Bowser.
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FEES
Letters of Administration $
Short Certificates( ).,.".,... $
Renunciation ,....,.......... $
jcp $
TOTAL _ $
Filed . J: ! ?,-,~~02.. .. , ..' A.D.
25.00
3.00
Patricia R. Brown 27474
AlTORNEY (Sup, Ct. LD, No.)
10 W. Pomfret St, Carlisle
ADDRESS
717-249-3024
PA 17013
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33.00
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called atty 7-16-2002
PHONE
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This is to certify that the information here given is correcdy copied from an original ce~tificate of death du~~ tlledwith me as
Local Registrar. The original certificate will be fOlwarded to the State Vital Records OffIce for permanent hllllg.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certiflcate, $2.00
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COMMONWE~LTH OF PENNSYLVANIA. DEPAR,.MEN" Of HEALTH. VI,.AL RECORDS
CERTIFICATE OF DEATH'
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Harland
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Date of Death:
HARLAND E. BOWSER, JR.
JUNE 25, 2002
Name of Decedent:
Will No.
Admin. No.
21-02-0640
To the Reg is ter :
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of the;above-captioned estate on
Name Address
Lorie L. Yost Bowser 245 Pine Grove Road. Gardn"rs PA 17324
Dalton L. Bowser 245 Pine Grove Road. Gardn"rs PA 17324
Chelsey D. Bowser 245 Pine Grove Road, Gardners PA 17324
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except N/A
Da te : 1 /0 3 /0 2-
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'{]I~ '-K ~
Signature
Name
Patricia R. Brown
Address 10 West Pomfret Street
Carlisle PA 17013
Telephone (717)
249-3024
Capacity:
Personal Representative
x
Counsel for personal
representative
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
January 3, 2003
Telephone
(717) 787-3930
FAX (717) 772-0412
Patricia R.Brown, Esq.
10 West Pomfret St.
Carlisle, Pa.17013
Re: Estate of Harland E. Bower Jr.
File Number 2102-0640
Dear Ms Brown:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before September 25,2003. Because
Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional
extension(s) will be granted that would exceed the maximum time permitted.
Sincerely, . .
<~?l? . .... f .
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I", Jeffrey Hollenbush, Supervisor
Document Processing Unit
Inheritance Tax Division
1"')-'7$- <J
~ BUREAU OF INDIVIDUAL
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
TAXES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
PATRICIA R BROWN
lOW POMFRET ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUIITY
ACN
09-22-2003
BOWSER JR
06-25-2002
21 02-0640
CUMBERLAND
101
*'
REV-1541 EX AFP (Ol-O~)
HARLAND
E
PA 17013
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO CDURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
----------------------------------------------------------------------------------------------------------------
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOWSER JR HARLAND E FILE NO. 21 02-0640 ACN 101 DATE 09-22-2003
TAX RETURN WAS: (X> ACCEPTED AS FILED
CHANGED
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of alh returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
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)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
4. Mortgages/Notes Receivable (Schedule D) (4)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
.00
.00
.00
.00
500.00
.00
.00
8.
Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
6,679.83
548.70
(9)
ClO)
11.
12.
13.
14.
Total Deductions
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
NOTE:
16. Amount of Line 14
17. Amount of Line 14
14
Cl5) .00 X 00
(16) .00 X 045 =
Cl7) .00 X 12
Cl8) .00 X 15
(19)=
18. Amount of Line
taxable at Lineal/Class A rate
at Sibling rate
taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS.
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
(8)
500.00
(11)
Cl2)
(13)
(14)
7.??R J;~
6,728.53-
.00
6,728.53-
.00
.00
.00
.00
.00
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION; Estates of decedents dying on or before December 12, 1982 -- 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.
PURPOSE OF
NOTICE;
To fulfill the require~ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9l40).
PAYMENT:
Detach the top portion of this Notice and subMit with your p8ywent to the Register of Wills printed on the reverse side.
--Make check or ~oney order payable to; REGISTER OF MILLS.. AGENT
REFUND (CR):
A refund of a tax credit, which was not requested on the Tax Return, lIIay be requested by co.pleting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24~hour
answering service for forms ordering: 1-800~362~2050; services for taxpayers with special hearing and I or
speaking needs: 1~800-447.3020 CTT only}.
OBJECTIONS; Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as 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. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
~~appeal to the Orphans' Court.
ADHIN~
ISTRATIVE
CORRECTIONS:
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 1712B-0601
Phone (717l 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.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5X) discount of
the tax paid is allowed.
PENALTY;
The 15X tax amnesty non.participation penalty is computed on the total of the tax and interest assessed, and not
paid before January IB, 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:
Interest is charged beginning with first day of delinquencY, or nine (9) 1I0nths and one (I) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1. 19B2 bear interest at the rate of
six (&X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January I, 19B2 will bear interest at a rate which will vary frolll calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 19B2 through 2003 arB:
Interest Daily Interest Daily Interest
~ ~ Year Rate Factor Year ~
Daily
Factor
~
19B2 20X .000548 1987 '" .000247 1999 7% .000192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 11% .000301 1992 '" .000247 2001 '" .000247
1985 13% .000356 1993~1994 7% .000192 2002 6% .000164
19B6 10% .000274 1995~1998 9% .000247 2003 5% .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT 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 .ust be calculated.
f ~
FAMILY SETTLEMENT AND FINAL RELEASE
IN
ESTATE OF HARLAND E. BOWSER, JR.
c-;
(File No. 21-02-0640) ~ "
~__
KNOW ALL MEN BY THESE PRESENTS, that ~ ~-`
WHEREAS, Harland E. Bowser, Jr., late of Gardners, Cumberland County, Penlvania, deceased,
died intestate on June 25, 2002;
WHEREAS, letters of administration on the estate of the said decedent were duly issued by the
Register of Wills of Cumberland County, Pennsylvania, to Lorie L. Yost Bowser, Adminstratrix, hereinafter
called personal representative;
WHEREAS, the said personal representative has gathered the probate assets of the estate of the said
decedent and the said assets consist of only personal property; to a total value of $500.00, as set forth in
Exhibit A, which is a statement of account of the said personal representative, and which is attached hereto
and made a part hereof, and marked Exhibit A;
WHEREAS, the debts and deductions amount to $7,228.53, leaving no balance for distribution, also
asset forth in the statement of the said personal representative, which is attached hereto and marked Exhibit
A;
WHEREAS, the following is a list of all known unpaid creditors, said creditors having been informed
by letter of the insolvency of the estate, and the amount of their claims, which will not be paid due to said
insolvency:
Name
Amount
Court of Common Pleas of Cumberland County (support arrears) $ 548.70
NOW, THEREFORE, KNOW YE, that I, Lorie L. Yost Bowser, being the wife of the said decedent,
and being that person entitled to inherit under the intestate laws of Pennsylvania, do hereby each of us,
acknowledge that due to the insolvency of the estate, there are no funds for distribution;
Page 1 of 3
1
AND, I do hereby stipulate that in order to avoid the expense and time involved in the filing of a
formal account and schedule of distribution, I each agree that no filing of an account is necessary.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this / 8 ~ day of
iT`~ ~ , 2004.
Witness:
(SEAL)
t,1 '
LORIE L. YOS OWSER
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS.
p~ f~
On this, the ~a day of , 2004, before me, a notary public, the undersigned
officer, personally appeared Lorie .Yost Bowser (known to me or satisfactorily proven) to be the person
whose name is subscribed to the within instrument, and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~~~ ,
Notary Public
SEAL
A8N B. SENSENICH, NOTARY P""1.1
CARLISLE BORO. CUMBERLAh~ ;".':;':;aT
MY MMISSI011~ EXPIRES MAV + ^ ° 7
Page 2 of 3
1 ~~
EXHIBIT "A"
STATEMENT OF ACCOUNT
OF
LORIE L. YOST BOWSER Adminstratrix
ASSETS:
1. Personal Property:
GM truck (1985)
$ 500.00
TOTAL ASSETS $ 500,00
DEBTS and DEDUCTIONS:
1. Deductions:
Funeral Expenses $ 5,986.20
Administrative Costs $ 693.63
Total Deductions $ 6,679.83
2. Debts:
Court of Common Pleas of Cumberland County, PA $ 548.70
(support arrears)
Total Debts $ 548.70
TOTAL DEBTS and DEDUCTIONS $548,70
Balance for Distribution to Heirs: None
($6,728.53)
HEIRS: Lorie L. Yost Bowser
Page 3 of 3