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Home My WebLink About07-05-11COMMONWEALTH OF PENNSYLVANIA ,rD~PA"R•T~ENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION NOTIC IQ 4 Po sox 2so6o1 ~ , F N:ONRESI:DEN~'~ INHERITANCE HARRISBURG PA 1 7128-0601 TAX AhPR'3~~9~~~~ `ALLOWANCE OR .DISALLOWANCE OF 1~EDUCTIONS, .,. ;, ; ,~ aMD ASSESSMENT OF TAX "' ~, , " DAT ,..ti pennsy(vania ~r ~, DEPARTMENT OF REVENUE REV-537 EX AFP C12-10) ~ 06-27-2011 ESTATE OF (,'~~'~;,~ ~~, MUMMA BARBARA M Q~~7~FY~~, ~,~,`:; DATE OF DEATH 0 7 -17 - 2010 ~,{~f~,,/~:~~~r:,; ~{+~~ ~.~~'~~'ILE NUMBER 99 11- 0250 IVO V OTTO `'' ''~~~' 1:~,_; UNTY ~~' ~~ NON-RESIDENT 10 E HIGH ST ACN 101 CARLISLE PA 17013 APPEAL DATE: 08-26-2011 (See reverse side under Objections Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: PA DEPARTMENT OF REVENUE P.O. BOX 280601 CUT ALONG T_HIS_LINE HARRISBURG, PA 17128-0601 _ ---~_ - RETAIN -LOWER PORTION FOR YOUR RECORDS ~ REV-537 EX AFP C12-10) NOTI ---------------------- CE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWA DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MUMMA NCE OR BARBARA M FILE N0. 99 11-0250 TAX COMPUTATION METHOD ELECTED: C X) FLAT RATE ACN 1 O 1 DATE 06-27-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) PROPORTIONATE RESERVATION CONCERNING FUTURE INTEREST ~ ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL REETURRN E 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) C1) 960,572.00 NOTE: To insure proper 3. Closely Held Stock/Partnership Interest (Schedule C) C2) '0 0 credit to 4. Mortgages/Notes Receivable (Schedule D) Your account, C3) • 00 submit the u Peer portion 5. Cash/Bank Deposits/Misc. Personal Pro ert C4) •0 0 P y (Schedule E) of this form with your 6. Jointly Owned Property (Schedule F) C5) 22,400.00 tax payment. 7. Transfers (Schedule G) C6) •0 0 $• Total Assets C7) .0 0 APPROVED DEDUCTIONS AND EXEMPTIONS: ~$) 982,972.00 9. Funeral Expenses/Adm. Costs/Misc. 10. Debts/Mortgage Liabilities/Liens (Schedule I)chedule H) C9) .00 11. Total Reductions C10) .0 0 12. Net Value of Tax Return C11) 13. Charitable/Governmental Bequests [Schedule J) •0 0 c12) 982, 972.00 14. Net Value of Estate Subject to Tax C13) .00 NOTE: If an assessment was issued C14) 982 972.00 reflect figures that includepthe1tota1~of1A_ returnsaassor 16, ASSESSMENT OF TAX: 17~ 18 and 19 will essed to datp_ 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18• Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due AX CREDITS: PAYMENT RECEIPT DATE NUMBER DISCOUNT C+) 04-14-2011 INTEREST/PEN PAID C-) NR014192 Ob-20-2011 SBADJUST •00 .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE C FOR CALCULATION OF ADDITIONAL INTEREST. C15) • 00 X 00 = C16) 982, 972.00 x 045 = • 00 44,233.74 C17) • 00 x 12 .00 Cla) • 00 x 15 = . 00 C19) 44, 233.74 AMOUNT PAID 44,233.71 .03 TOTAL TAX CREDIT BALANCE OF TAX DUE 44,233.74 INTEREST AND PEN, •00 TOTAL DUE •00 IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED, •O 0 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 71 28-060 1 RECEIVFn FRnnn. PENNSYLVANIA INHERITANCE AND ESTATE 1"Ax OFFICIAL RECEIPT No. NR014192 Lisa Mumma Morgan 1140 N Ocean Blvd Gulf Stream, FL 33483 ESTATE INFORMATION FILE NUMBER 99 11-0250 NAME OF DECEDENT (LAST) Mumma DATE OF PAYMENT POSTMARK DATE COUNTY Non-Resident DATE OF DEATH REMARKS (FIRST) Barbara 4/20/2011 4/14/2011 7/17/2010 (MI) M ACN ASSESSMENT CONTROL NUMBER 101 AMOUNT 44,233,71 TOTAL AMOUNT PAID $44,233 71 RECEIVED BY John M. Riedman SEAL COMMONWEgL~-~.,~ OF PENNSYLVANIA DEPARTMENT OF REVENUE Register REU-1737-2 EX + (6-08! `~ ~ pennsylvania~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTeTC nr ` ~ SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA •.~•.. yr l~'IMA BARBARA McKIMMIE FILE NUMBER Part 1 must include au rani .,.,..._~_ _ ~.. ,. 2. 2a. 2b. 2c. 2d. 2e. -~• r~ ~~~~ ~y uwnea oy the decedent individually or as a tenant in common w'th another pa ies si us in ennsylvania. Property jointly-owned with right of survivorship should be ' reported at fair market value, which is defined as the price at which pro a N,o ~( ), having its willing seller, neither being compelled to buy or sell and both disclosed on Schedule F. All real estate must be ITEM hav ni g real onable knowled be of thn a wilting buyer and a 1MBER 9 e relevant facts. Real Estate located at 599 No. 12th St., Lemoyne BoroluN C Tax Parcel No. 12-20-1856-037. ~' wnberland Co., known as VALUE AT DATE OF DEATH (See attached Appraisal) 900,000.00 1.2212% interest in atenancy-in-common identified as 1Vlumma Rea the following properties: lty Associates I consisting of Tax Pazcel No. 63-024-099, located at 2750 Paxton Street, Swatara T Appraised value: $1,900,000. (See attached) ~'P•~ Dauphin Co. 23,203.00 Tax Parcel Nos. 63-024-102 & 112, located at 1801 & 1833 UPS Dauphin Co. Appraised value: $205,000.00. (See attached) Drive, Swataza Twp., 2,503.00 Tax Parcel No. 63-024-068, located at 2700 Paxton Street, Swataza T Appraised value: $150,000. (See attached) ~'P•, Dauphin Co. 1,832.00 Tax Parcel No. 63-024-007, located at 2550 Paxton Street, Swataza T Appraised value: $750,000.00. (See attached) v'P•, Dauphin Co. 9,159.00 Tax Parcel No. 56-011-063, located off of East Grandview Rd., So. Hano Appraised value: $80,000.00. (See attached) ver Twp, Dauphin Co. 2f. Tax Parcel No. 56-016-003, located on Hoernerstown Rd. So Appraised value: $300,000.00. (See attached) • Hanover Twp., Dauphin Co. 2g• Tax Parcel No. 56-016-004, located on Grand Appraised value: $1,225,000.00. (See atta,ched)eW Rd.., So. Hanover Twp, Dauphin Co. 2h. Tax Parcel No. 56-016-005, located on the west side of Gran ' Dauphin Co. Appraised value: $100,000.00. (See attached) dvrew Rd., So Hanover Twp., 2i. Tax Parcel No. 56-016-008, located on Hoernerstown Rd. So Appraised value: $5,000.00. (See attached) • Hanover Twp., Dauphin Co 21• Tax Parcel No. 56-016-011, located at Hoernersto Dauphin Co. Appraised value: $90,000.00. (See attached) Hollow Ln., So. Hanover Twp., ''-k• Tax Parcel No. 56-016-93, located off Grandview Rd., So. H Appraised value: $75,000.00. (See attached) anover Twp., Dauphin Co. ~1• Tax Parcel No. 56-016-100, located on the east side of Grandvi Dauphin Co. Appraised value: $80,000.00. (See attached) ew Rd., So. Hanover Twp., PART 1 TOTAL PART 2 TOTAL rom reverse side.) TOTAL ral~~ o~+~... <<r more space is needed, use additional sheets of paper of the'same size) 977.00 3,664.00 14,960.00 1,221.00 61.00 1, 099.00 916.00 977.00 960,572.00 960,- 5-- 7_ 2.0~ REV-1737-4 EX + (g_08) _ - _ - ~~ w Pennsylvania DEPARTM SCHEDULE E, PART 1 ENT OF REVENUE MISCELLANEOUS INHERITANCE TAX RETURN NONRESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF ~MMA BARBARA McK1MMIE FILE NUMBER Part 1 must include au ~,.,,,:~.:_ ___ ~„ ,. ewe ry, furniture, paintings, etc. All props -~-• •~~~~~ NC: sonar property having its situs in Pennsylvania. Examples of tangible personal ro e rty jointly-owned with the right of survivorship must be disclosed o p p ~ are Complete Part 2 on reverse sideONLYwhen the proportionate ITEM method of tax computation is electedchedule F. NUMBER ~ • Personal property See attached appraisal DESCRIPTION VALUE AT DATE OF DEATH 22,400.00 PART 1 TOTAL PART Z TOTAL (From reverse side.) TOTAL (Also enter on Line 5, Recapitulation.) (If more space is needed, use additional sheets of paper of the same siz e) 400.00 22 400.00 ~ r ~PRAIS co ~ SERVICES mmercial and Industrial ~ ~C' Real Estate December 8, 2010 The Estate of Barbara McK. Mumma Care of Mr. No V. Otto III Manson Law Offices 10 East High Street Carlisle, Pennsylvania 17013 Re: Summary Appraisal Report 599 North 12 Street Lemoyne Borough Cumberland, Pennsylvania Walters Appraisal Services, Inc. File #10-2092 Dear Mr. Otto: We have inspected and appraised the above referenced pro e a "Summary Appraisal Report." We have estimated the retroP ~i t your request. The report format is a of the subject prope p P ve market value of the leased fee interest ~'• Our most recent ins ection of the subject property was on Nove We have considered location, condition, size zonin tuber 17, 2010. comparable properties, the uses for which the ro eg, marketing time, functional utility, sales of other pertinent data. Market data is used to develop the salesdc mid be employed, operating costs, acid to value. parison approach and income approach It is our opinion, and we certify, the retrospective market value of property, as of July 17, 2010, is: the leased fee interest in the subject NINE HUNDRED THOUSAND ($900,000) DOLLARS This letter does not make up a complete appraisal report. The acc pages plus addenda, follows this letter. Please note the assumptionsnand yang report, which comprises 64 to 11. We have personally prepared the analysis and formed the o in' limiting conditions on pages 10 significant professional assistance from any other person. p ions presented in this report without This appraisal is written in conformity with the Codes of Ethics the Appraisal Institute and the Uniform Standards of Professions and Standards of Professional Practice of (LTSPAP). We have taken steps to comply with the competenc 1 Practice of the Appraisal Practice appraisal problem and deciding that we have the knowledge and exverion of USPAP by identi competently. Jeffrey L. Walters is currently state-certifi Ong the p ence to complete the assignment Commonwealth of Pennsylvania and professional qualifi at ons f eneral Appraiser" by the ollow this report. 601 NORTg FRONT STREET HARRISBURG, pENNSYL~r~ • Tel (71'234-0540 • ( A 17101 Fax 71'901-0541 . ~ S~n'IARY OF IMPORTANT FACTS AND CONCL USIONS, continued Purpose of the Appraisal: The interest of the subject roe pip°se of this appraisal is to estimate the market value of the leas ~ P P rty. We have developed the final value conclusion based ed fee of sales of comparable commercial property, leases and c urrent vacancy rates in the ar aour market data Intended Use: The use of this appraisal is to help in estate tax planning. Intended User: The intended user of this appraisal re ort ' P is The Estate of Barbara McK. Mumma. Zoning: The property is located in the "A-p" Apartment-O ffice District. Highest and Best Use: The highest and best use of the sub' outlet. The highest and best use of the subject prope as im ct pro Perty as vacant is an office or retail rt3' proved is a small office or branch bank. Assessment and Taxes: The total assessment of the sub'ec ~ t property is as follows: Total Land Assessment ..................... Total Im r ................................................. p ovement Assessment """"'••••••••••••••••••••• ..................$163,780 Total Asse .............. ............................ ssment: "" .................... ............................ 277 870 ........................ ......................... ............................. $441,650 e assessment is allocated as follows: Component County (Cumberland C Munici al Le ounty).....,,,..,.• Mills P moyne Borough) ...................... ............... ............0.002579 chool..... ................................ .............................................. .................................................... 0.002500 Total Mills ..... ............................ .................................. ........................ ........................ 0.0_ 1_ 0= ........................................... ................................... 0.015689 e annual tax liability calculates to $6,929 ($441,650 x 0.015689 commercial buildings in the neighborhood. )and a ppears consistent with other The current assessment is based on an equalization rate of property of $556,479 ($441,650 x 1.26%), We regard the Cumberl 126%. This suggests a value of the subject with other tax levying jurisdictions in the region Burin the and County tax rate to be consistent assessed value to be an indication of the subject prope y-S marke period. We have not relied upon the value. The subject property is encumbered by a triple net land lea the tenant. se, all real estate taxes are the responsibili of Property History; According to Cumberland Coun Mumma owns the subject roe ty Real Estate Tax Assessment records, Barbara ~ P P rty. We have taken the legal description from the most re McK. deed between Barbara McK. Mumma & Lisa M. Mor an recorded in Cumberland County Courthouse as Deed Booted Barbara McK. M Gently recorded recorded sale price of $1.00. A co k 0033G, Page 00396 onmMarCh131e1988as report. PY of the legal description is included in the addenda of this a ~ for a ppraisal WALTERS ~PRAISAL SERVICES, INC. File #10-2092 5