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HomeMy WebLinkAbout03-0425COHMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~LJ~EAU OF INDIVIDUAL TAXES DE~T. 280601 HAI~ZSBURG, PA 17128-0601 RE¥-G~S EX AFP C09-OD) ZNPORMATZON NOTICE AND TAXPAYER RESPONSE F'rLE NO. 21-O.~q~ ACN 03118692 DATE 05-1q-2005 ~e(~:. ~ :' · '~ EST. OF CATHERINE BOYTIM S.S. NO. 171-2q-3799 DATE OF DEATH 05-10-2001 '03 I RY 22 : OUNTY CUMBERLAND MICHELLE M SNELL 456 n~uuw ~,R I~c~,r, : .; CAI4-,P III'',.,. TYPE OF ACCOUNT F-~SAVZNGS [~-]CHECKINO [~]TRUST F']CERTIF. RE~IT PAYMENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the information 11stod below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you foal this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-85Z7. COMPLETE PART ! BELOW ~ ~ a SEE REVERSE STDE FOR FZLTNG AND PAYMENT ZNSTRUCTTONS Accoun~ No. 51qOOO6q31 Data 01-01-1972 Established Accoun~ Balance 392.67 Percen~ Taxable X 16.667 Aaoun~ Subjec~ ~o Tax 65.q5 Tax R,*. X ~/~,g.'~ ParanOia1 Tax Due ~,_.~ To insure proper credit to your account, two (Z) copies of this notice .ust accompany your payment to the Register of #i[Zs. Make check payable to: "Register of Wills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 51 discount of the tax due. Any inheritance tax duo will become delinquent nine (9) months after the date of death. T~XPAYER RESPONSE PART CHECK ONE BLOCK ONLY PART TAX L/NE A. ~ The above information and tax due is correct. 1. You may choose to remit payment to tho Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you may check box 'A" and return this notice to the Register of Hills and an official assessment will be issued by the PA Department of Revenue. B. ~Tho above asset has been or wil! ba reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedant's representative. C. ~Tha above information is incorrect and/or debts and deductions ware paid by you. You must complete PART [~and/or PART ['~balow. Zf you indicate a diffaren~ ~ax ra~e, please s~a~e your rela~ionship ~o decaden~: RETURN -COMPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS 1. Da~a Established 2. Accoun~ Balance 2 3. Parcen~ Taxable 3 ~ q. Aeoun~ Subjac~ ~o Tax q 5. Dab~s and Deductions 5 - 6. A.oun~ Taxable 6 7. Tax Re~a 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTZONS CLAZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, I declare ~ha~ ~he fac~s z have reported above ara ~rue, corrac~ and complete ~o ~ha bes~ of ay knowledge and belief. HOME (-~/'7) ~_~Z}'-~ TAXPAYER SZGNATURE TELEPHONE NUMBER DATE' GENERAL INFORHATION 1, FAILURE TO RESPOND WILL RESULT ZN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decodent's date of death. 3. A joint account is taxable even though the docedent's name was added as a matter of convenience. 4. Accounts (including those held bet#eon husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death ara not taxable. 6. Accounts hold by a decedent "in trust for" another or others ara taxable fuZZy. REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information end computation in the notice ara correct and deductions ara not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit thom with your check for the amount of tax to the Register of Rills of the county indicated. Tho PA Department of Revenue will issue an official assessment (Form REV-IS48 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - [f the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by tho decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of IndividuaZ Taxes, Oopt 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to tho Register of Rills of the county indicated. Tho PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of ~ills. TAX RETURN - PART Z - TAX COHPUTATION lINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/IZ/&Z: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of tho value of the account or the number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, tho $1,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to tho date of death. 3, Tho percent of the account that is taxable for each survivor is determined as follows: A, The percent taxable for joint assets established more than one year prior to the decodent's death: I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE JOINT ORNERS SURVIVING JOINT ONHERS Example: A joint asset registered in the name of the decedent and two other persons. i DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decodent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in tho name of tho decedent and two other persons and established within one year of death by tho decedent. Z DIVIDED BY Z (SURVIVORS) = .SO X leg = SOl (TAXABLE FOR EACH SURVIVOR) Tho amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by tho percent taxable (line 5. Enter the toter of tho debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting tho debts and deductions (linm 5) from the amount subject to tax (line 4). 7. Enter tho appropriate tax rate (Zinc 73 as determined below. Da~e of Death Spouse Lineal Sibling Collateral 07/01/9o~ ~o 12/$1/9q SZ 6Z 15Z 01/01/;)5 i:o 06/30/00 07. 67. 157. 1.57. 07/01/00 ~o presen~ OX ~.~Z~ 12X 15Z xThe tax rate imposed on the net value of transfers from a dec younger et death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes eZZ children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at Least one parent in common with the decedent, whether by or adoption. The "Collateral" class of heirs includes mil other beneficiaries. CLAIHED DEDUCTIONS PART $ - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as follows: A. You legally arm responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of tho decedent and can ~urnish proof of payment. C. Debts being claimed must bo itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may bm requested by tho PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU QF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0O2598 SNELL MICHELLE M 978 LIMEKILN ROAD NEW CUMBERLAND, PA 17070 ........ fold ESTATE INFORMATION: SSN: 171124-3799 FILE NUMBER: 2103-0425 DECEDENT NAME: BOYTIM CATHERINE DATE OF PAYMENT: 05/22/2003 POSTMARK DATE: 05/21/2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/10/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03118692 $2.95 REMARKS: MICHELLE M SNELL TOTAL AMOUNT PAID: $2.95 SEAL CHECK# 1818 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COWHONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE BUREAU OF ZNDZVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-lS4$ EX AFP (09-00) MICHAEL BOYTIM q$6 MEADOW DR CAMP HILL '03 22 / ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. 21 --03-/)~ ACN 05118691 DATE 05-1q-2005 EST. OF CATHERINE BOYTIM S.S. NO. 171-2q-5799 DATE OF DEATH 05-10-2001 0:41 COUNTY CUMBERLAND TYPE OF ACCOUNT ~-ISAVZNOS I'~ICHECKZNG [-~TRUST []CERTZF. REMIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PNC BANK has provided the Department with the inforsation listed below which has been used in calculating the potentiat tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. Tf you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return Jt to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-85Z7. COMPLETE PART I BELOW ~ ~ ~ SEE REVERSE SZDE FOR FZLZNG AND PAYMENT ZNSTRUCTIONS Account No. 51qOOO6q$1 Date 01-01-1972 To insure proper credit to your account, two Established (Z) copies of this notice must accompany your Account Balance 592.67 payment to the Register of Wills. Wake check payable to: "Register of Wills, Agent". Percent Taxable X 16. 667 Amount Subject to Tax 65. q5 NOTE: If tax payments are made within three (3) months of the decadent's date of death, Tax Rata X . O0 you may deduct a 52 discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due . O0 nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LTNE A. []The above information and tax due is correct. [. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to tho Register of Wil~s and an official assessment wil! be issued by the PA Oeparteant of Revenue. B. [] The above asset has been or wil! be reported and tax paid with the Pennsylvania Inheritance Tax return to bo fired by the dacedant's representative. C. []The above information is incorrect and/or debts and deductions were paid by you. You must complota PART [] and/or PART []below. relationship to decadent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS [. Date Established 2. Account Balance 2 $. Percent Taxable $ ~ q. Amount Subject to Tax q S. Debts and Deductions S - 6. Amount Taxable 6 7. Tax Rata 7 ~ 8. Tax Due 8 PART DATE PAID DE]ITS AND DEDUCTZONS CLAZMEn PAYEE DESCRIPTION AMOUNT PAID J I TOTAL (Enter on Line S of Tax Computation) Under penalties of perjury, I declare that fha facts Z have reported above ara true, correct and complete to the bast of ey knowledge and belief. HOME (T/~) ) T~PAVER-SZ6~E TELEPHONE NUMBER GENERAL INFORMATION 1. FAILURE TO RESPOND #1LL RESULT ~N AN OFFICIAL TAX ASSESSMENT mith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account is taxable even though the decadent's name ems added as a matter of convenience. 4. Accounts (including those held betmeen husband and mile) mhich the decedent put in joint names mithin one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING iNSTRUCTiONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are nat being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign tmo copies and submit thai with your check for the amount of tax to the Register of Rills of the county indicated. The PA Department of Revenue will issue an official assessment [Form REV-Z548 EX) upon receipt of the return from the Register of Hills. 2. BLOCK B - If the asset specified on this notice has been or mill be reported and tax paid with the Pennsylvania inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return ta the PA Department of Revenue, Bureau of Individual Taxes, Dept lB0601, Harrisburg, PA 17128-060l in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and according to the instructions belam. Sign tmo copies and submit thee eith your check for the amount of tax payable to the Register of Rills of the countY indicated. The PA Department of Revenue will issue an official assessment [Form REV-lS4B EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z TAX COHPUTAT[ON LINE 1. Enter thm date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/Ii/BI: Accounts mhich the decedent put in joint names mithin one (1) year of death are taxable fully as transfers. However, there is an exclusion nat to exceed $3,0DB per transferee regardless af the value of the account or the number of accounts held. If a double asterisk [N~) appears before your first name in the address portion of this notice, the $5,D6~ exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. $. The percent of the account that is taxable for each survivor is determined as folloms: A. The percent taxable for joint assets established more than one year prior to the decedant's death: 1 DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT D#NERS SURV/VINO JOINT OHNERS Example: A joint asset registered in the name of the decedent and tmo other persons. I DIVIDED BY 5 [JOINT OHNERS) DIVIDED BY Z [SURVIVORS) = .167 K 100 = 16.7Z [TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created eithin one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 PERCENT TAXABLE O#NERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and tmo ether persons and established within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 5). 5. Enter the total of the debts and deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined belam. Date of Death Spouse 07/01/94 to 12/31/94 3X 6X 01/01/95 to 06/30/00 OX 6X 157. 167. 07/01/00 to present OX 4.$Xa 127. 157. __~ younger at xThm tax rate imposed on th~ death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children mhether or not they have been adopted by others, adopted children and step children. "'Lineal descendents" includes all children of the natural parents and their descendants, whether or not they have been adopted by others, adopted descendents and their descendants end step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood ar adoption. The "Collateral" class of heirs includes al1 other beneficiaries. CLAZHED DEDUCTIONS - PART $ - DESTS AND DEDUCTIONS CLAZHED Allowable debts and deductions ere determined as folloms: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. :× ~ DUREAU OF INDIVIDUAL TAXES IHHERTTANCE TAX DTVZSZON DEPT. 280601 HARRTSBURG, PA 17118-0601 NICHELLE H SNELL 978 LIMEKILN RD NEW CUHBERLAND COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF XNHERXTANCE TAX APPRA~SEHENT. ALLOHANCE OR D/SALLO#ANCE OF DEDUCTXONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS '03 JUL 2] PA REV-1Sq8 EX AFP C01-0S) DATE 07-21-2003 ESTATE OF BOYTIM CATHERINE DATE OF DEATH 05-10-2001 ~ZLE NUNBER 11 03-04Z5 'C~OUNTY CUMBERLAND SSN/DC 171-2q-3799 ACN 03118692 I Amoun~ Rem/~ed I HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-1548 EX AFP C01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOINTLY HELD OR TRUST ASSETS DATE 07-21-2003 ESTATE OF BOYTIH CATHERINE DATE OF DEATH 05-10-Z001 COUNTY CUMBERLAND FILE NO. 21 03-0q25 S.S/D.C. NO. 171-2~-3799 ACN 03118692 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 51~0006~31 TYPE OF ACCOUNT= ( ) SAVINGS ¢~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-01-1971 Account Balance 392.67 Percent Taxable X 0.166 Amoun~ Sub~ec~ ~o Tax 65.R5 Debts and Deductions - .00 Taxable Amoun~ 65.q5 Tax Ra~e X .~5 Tax Due 2.95 NOTE: TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AHOUNT PAID 05-21-2003 CD002598 . O0 2.95 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 2.95 .00 .21 .21 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL ~NTEREST. ( ZF TOTAL DUE KS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCT/ONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Saction ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 91qO). PAYMENT: Detach the top portion of this Notice end submit aith your payment to the Register of #ills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CRY: A refund of a tax credit, which ams not requested on the tax return, may bo requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available et the Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special Zq-hour answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-qq7-3OZO (TT only). OBJECTIONS: Any party in interest not satisfied aith the appraisement, allowance, or disalloaanca of deductions or assessment of tax (including discount or interest) as sheen on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: 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. ZB0601, Harrisburg, PA 171Z8-0601 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 (3) calendar months after the decadent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the totaI of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation panaZty is appealable in tho 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 (13 day from the date of death, to the date of payment. Taxes which became deXinquent before January 1, 19BZ bear interest at the rate of six (6g) percent per annum caXcuXated at a daily rate of .000164. A11 taxes which became delinquent on or after January 1, 1982 will bear interest at 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 ZOOS are: Interest DaiXy Interest gaily Interest DaiXy Year Rate Factor Yaa___r Rate Factor Yaa__r Rate Factor 1982 ZOZ .0005q8 1987 9X .O00Zq7 1999 7Z .OO019Z 1983 16Z .OOOq3B 1988-1991 11Z .000301 ZOO0 8Z .000Z19 1984 llZ .000301 1992 9X .000Z47 ZOOX 9Z .O00Zq7 1985 13Z .000356 1993-199q 7Z .00019Z ZOOZ 6Z .00016~ 1986 102 .O00Z7q 1995-1998 92 .000247 ZOOS 5Z .000137 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DA/LY TNTEREST 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.