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HomeMy WebLinkAbout03-0111PETITION FOR GRANT OF LETTERS OF ADMINISTRATION Estate of ,.~1'~ ~. L/A~ No. also known as To: Deceased. Social Security No. a21- /9~ . /i t Register of Wills for the County of 0~9/Y]?~tE/.,/t-t,3~) Commonwealth of Pennsylvania in the The petition of the undersigned respectfully represents that: Your petitioner(s), who is/re.e-18 years of age or older, appll~-5~ for letters of administration on the estate of (d.b.n.; pendente lite; durante absentia; durante minoritate) the above decedent. Decendent was domiciled at death in 0...,D O3~L/4,G_/') County, Pennsylvania, with _ hi-~ lastfamilyorprincipalresidenceat q~-- /x,)(3~_ T/~- ?/ T-T ,~C 7' (list street, number and municipality) Decendent, then ,-~ years of age, died F-~'6E. LA ~ ~ ! ,1~ ~Oo ~, at Decendent at death owned property with estimated values as folllows: (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 Pennsylva.nia. situated as follows: ixr~3~c~c-l. I/;~ i~(e~ Ir~ q~ ~.-~o~,t.o ~ , ~:~ ' $ 2O00, O0 $ $ $ Petitioner after a proper search ha the following spouse (if any) and heirs: Name I ascertained that decedent left no will and was survived by Relationship Residence THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the appropriate form to the undersigned. /?-//9- OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF ~t~mt?~L~ ~,D 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. Sworn to or affirmed av_d subscribed before me this ~ T~/ .... day of / ~L~_~ /c~4,~.~ Register No. .O/- o~ -/// -- Estate of -~-'-O ~ ~3 L'~ L t ~.~ ~ , De~eased GRANT OF LETTERS OF ADMINISTRATION ~ AND NOW ~ b ~ L(0~f ~ ~? . l~ '200 3, in consideration of the petition on the reverse side hereof, satisfactory Eroof having been presented before me, IT IS DECREED that ~'/-/n~P~ ~ ~. L~A_)~ is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration are hereby granted to-Tr'~ in the estate of ~_-~'-0 tq k3 ,- .... Register o f Wills~<~)~/~:/ FEES Letters of Administration ..... Short Certificates( ) .......... $ Renunciation ................ $ $ /(~.~ ~'--~' TOTAL __ $ ~'/_~'/'D~' Filed LL.~.g~./.eL~ ..~. ..... A.D. PHONE RENUNCIATION In Re Estate of deceased. To the Register of Wills of (~.L~fY~ Ge ~Pl ~ fC~f) County, Pennsylvania. the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters be issued to WITNESS fYI3 handthis dayof /"~'6r',4c*t'Ul,ll~ZO0.~-~"- (Address) (Signature) (Address) (Signature) (Address) CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Date of Death: Will / 2_00 Admin. No. ~00~_~ --00/// To the Register: I certify that notice of (beneficial interest) estate administration 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 ~_~.4~tC7 I/~ Z. X30~ : Name Address Z~/o~I 0 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except -, ~ Capacity: __ Signature Address //~'o~ Telephone (~tt~ ~ Personal Representative Counsel for personal representative ',EV-1500 EX (6-00)  COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 Z Z o LLI o W n,, 0 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT Iqq% DECEDENTS NAME (LAST, FIRST, AND MIDD. L_,E INITIAL) DATE OF DEATH (MM-DD-YEAR) D,~.T.E OF BIRTH (MM-DD-YEAR) F~~,./ /, zoo~ /-¢__~,,4,/ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) "*[~ 1. Original Return [~]4. Limited Estate E~6. Decedent Died Testate (Attach copy of Will) r--] 9. Litigation Proceeds Received FIRM NAME (If Applicable)/t~ ~ ~ TELEPHONE NUMBER [~]2. Supplemental Return [~4a. Future Interest Compromise (date of death after 12-12-82) --]7. Decedent Maintained a Living Trust (Attach copy of Trust) E~10, Spousal Poverty Credit (date of death be~een 12-31-91 and 1-1-95) 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ~---] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) 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) 9. 10. 11. 12. 13. OFF:iCiAL USE ONL' FILE NUMBER ~!_ /_ O~ _O__o/~j_ COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [~] 3. Remainder Return (date of death prior to 12-13-82) E~5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes E~] 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS (8) y 7 / ?. ~-/ (11) I I (,¢,,~ Z, q o (12) -O-- (13) 14. SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(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 (14) x .0_ (15) x .0_ (16) x .12 (17) x .15 (18) (19) Decedent's Complete Address: STREET ADDRESS '"~0 ~ -~° L_ ! ~ ~ STATE Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits ( A + B + C ) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 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. (1) (2) (3) (4) (5) (SA) (5B) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 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 a. retain the use or income of the property transferred; .......................................................................................... [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] c. retain a reversionary interest; or .......................................................................................................................... [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] 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 security at his or her death? .............. [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate 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 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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN~.~SI~:~~TURN ADD~/~S~ ,r.---- SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)i The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paren' 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 beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 RS. §9116(a)(1)]. The tax rate 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 a~ individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER 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 pdce 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 right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH REV-I~O3 EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER ~o-/-a~ d /_,',~d. ~--/- Oz.- o0/// All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. , qzq Ca/ ~ef reuo/v~p~ //¢. oo /3 ~0. O0 ~0o, oO ~S-o. oo ~qoo.oo (Also enter on line 2, Recapitulation) TOTAL (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER ESTATEOF~'-'O~ E LIl/k.)C,~ ~1-03- CO//[ Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT 1. 5. 6. 7. 2. 7. /0. FUNER~,L EXPENSES: ,~tac ,LOT' ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Secudty Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees 0 Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation) /[J//~. Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees 0 Iq~'"l. O O 'ZJ5. q? IS-~9 · o o /~0 · O© 5-g . O0 ~.~0 "-'?o,0 0 TOTAL (Also enter on line 9, Recapitulation) $ ~'~ 9 [' O- q6 (if more space is needed, insert additional sheets of the same size) REV-1512 EX * (~97) ~~l~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF ~)"OH~ ~- Lit/~::> FILE NUMBER D.,/- 0,5 -00/// Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION / ) ) ~ /3/ ¢,/-t L C O E */) TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT /32. 6 -7 ,_/~ z./. ~2_ 3~'- oo doo. oo /~ 7~o0 /08-. oo ~/~o. oo 35o ,ab 3?7.00 Z')r/, REV-1513 EX+ (9-00) ,' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] I 1. II 1. /~ F~.~z~o,~ LQ~4, ~ Ro'-c./4~c L ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 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) STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Will No.: Admin. No.: oqO9.3 -- t~O/// 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. Sk~ w~.,hether administration of the estate is complete: Yes ~ No [--1 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: go Did the personal representative file a final account with the Court? Yes _ No"~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the person la~presentative state an account informally to the parties in interest? Yes ~ No [-] Date: Co Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signature ~ ~ Name Address Telephone No. Capacity.'X'x~ Personal Representative I--] Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG) PA 17128-0601 THOHAS S LING 182 FREEDOH LN OSTERBURG PA 1,6667 CONHONWEALTH OF PENNSYLVAN/A DEPARTHENT OF REVENUE NOT/CE OF ZNHER/TANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH F/LE NUHBER COUNTY ACN 12-29-2005 LING 02-01-2005 21 05-0111 CUHBERLAND 101 Aeoun~: ReeL~:*ed REV-lggi7 EX &FP Col-ns) JOHN E HAKE CHECK PAYABLE AND REHTT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THTS LINE ~ RETATN LOWER PORTTON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOT/CE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF LING JOHN E FILE NO. 21 03-0111 ACN 101 DATE 12-29-2003 TAX RETURN #AS: (X) ACCEPTED AS F/LED ( } CHANGED RESERVATION CONCERNTNO 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) $. Close/y Held S~ock/Par~nership Zn~eres~ (Schedule C) ($) q. Mortgages/No,es ReceLvable (Schedule D) (q) 5. Cash/Bank DeposL~s/Misc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Ads. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liab/Zi~ies/Lisns (Schedule 1) (10) 11. To,al Deductions 12. Ne* Value of Tax Re*urn 4~666 67 O0 O0 O0 q;295 25 O0 O0 (8) 2,910.96 NOTE: To /nsure proper cred/~ ~o your account, subei~ ~he upper por~/on of ~h/s fore wi~h your ~ex payment. 15. lq. NOTE: 8,961.92 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . O0 x O0 = . O0 · 00 x 045= .00 . O0 x 12 = . O0 · O0 x 15 = . O0 (19}= . O0 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ASSESSHENT OF TAX: 15. Aaoun~ of L/ne lq a~: Spousal ra~e (15) 16. Aeoun~ of L/ne lq ~axabZe e~ Lineal/Class A ra~e (16) 17. Amount: of Line lq a~ S/bl/ng ra~a (17) 18. Amoun'l: of L/ne lq ~axable a~ CoZla~eral/Class B ra~e (18) 19. Pr/nc/)al Tax Due .°°I .00 .00 .00 IF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR), YOU MAY BE DUE A REFUND· SEE REVERSE SIDE OF THI~S FORM FOR INSTRUCTIONS.) ( TF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REI~UTRED. CharL~cable/Governeen~al Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 Ne~ Value of Es~:a~e Sub.iec~ ~:o Tax (lq) 2,666.98- zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 wil1 reflect figures that include the total of ALL returns assessed to date. 8a717.9q (12) 11.628-90 (~2) 2,666.98- RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession er enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Comeonaealth hereby expressly rmsarves the right to appraise and assess transfer Inheritance Texas at the lamful Class B (collateral) rets an any such future interest. PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- 1STRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit ,ith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, Nhich mas not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV=13IS). Applications ara available at the Office of the Register of Wills, any of the Z$ Revenue District Offices, or by calling the special Z4-hour anseering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs= 1-800-447-30Z0 (TT only). Any party in interest not satisfied eith the appraisement, allowance, or disallomance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (603 days of receipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17128-lOZ1, OR --election to have the matter determined at audit of the account of the pmrsunal 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 Revise Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for m Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedant's death, a five percent (SX) discount of the tax paid is alloeed. The 15Z 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 the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa 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 ehich became delinquent before January 1, 19aZ bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 Nil1 bear interest at a rate which mill vary from calendar year to calendar year Nith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea__r Rate Factor 1982 ZOZ .000548 1987 9Z .000Z47 1999 7X .00019Z 1983 16X .000438 1988-1991 llZ .000301 ZOO0 8Z .O00Z19 1984 llZ .OOO301 199Z 92 .000Z47 ZOO1 9Z .000Z47 1985 132 .000356 1993-1994 72 .O0019Z ZOO2 6Z .000164 1986 IOZ .000Z74 1995-199D 9Z .000247 ZOO3 5Z .0001~7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN{~UENT X DALLY 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 bo calculated.