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HomeMy WebLinkAbout03-0449COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-I$00 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFIC)AL USE ONLY FILE NUMBER NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER F- Hoke, Grace, G 183 07 8916 ~ DATE Of DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE L~ 1/22/03 12/25/16 (g REGISTER OF WILLS uJ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [--~1. Original Return [-~4. Limited Estate [--~ 6. Decedent Died Testate (Attach copy of Will) ----19. Litigation Proceeds Received ]~]2. Supplemental Return [~4a. Future Interest Compromise (date of death after 12-12-82) ---]7. Decedent Maintained a Living Trust (A~tach copy of Trust) [~]10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [~13. Remainder Return (date of death prior to 12-13-82) J---] 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ---]11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME Andrew C. Sheely, Esquire FIRM NAME(IfAppti~ble) Andrew C. Sheely, Attorne' at Law TELEPHONE NUMBER (717)697-'7050 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) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Beductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. COMPLETEMAILINGADDRESS Andrew C. Sheely, Esquire 127 S. Market Street P.O. Box 95 Mechanicsburg, PA 17055 . ~ O~ F ~FFICIA~;I~.,E "~ 5~ ONLY 14. 9,860 '43 923.87 7~245.50 (8) 183,626.05 (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) (12) (13) (14) 10,784.30 Li9~,871.55 0 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) 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 rate x .15 (18) 19. Tax Due (19) MID PEi BANK www. rnidpennbank, com February 3, 2003 School Road 545 E. Grand Avenue Tower City PA ,17980 7-9 E MaI~- S~met Tremont PA ~7981 ($70) 695-3358 40~ Der~ Street HarrisSurg PA 17111 (717) 558-~1~4 Hallf~ ~hopping Plaza 3763 Petem Mtn Road Halifax'PA 17032 (717) 896-8258 1001 PetemM~ Roaa Dauphin PA '17018 (717) 921-8899 4622 Carlisle Pike Mechanicsb~ PA 17055 (717) 76!-2480 5~ Main Street Lyke~s PA 17048 (71~) 4~-7185 2615 N. ~nt Strum H~rrisbu~ PA 17110 (717) 233-7380 Andrew C. Sheely 127 South Market Street P.O. Box 95 Mechanicsburg, PA 17055 Re: Estate of Grace G. Hoke Date of Death: January 22, 2003 SSN: 183-07-8916 Dear Mr. Sheely: In response to your recent letter requesting information on the accounts of Grace G. Hoke, I have accumulated the necessary data below: Account #: 430355 - Checking Account Date Opened: February 7, 1973 Account Name: Grace G. Hoke Balance DOD: $1,847.73 Balance Accrued Interest DOD: $0.00 Total DOD Balance: $1,847.73 Joint Ownership Names: Grace G. Hoke Keith Hoke Date Joint Ownership Established: February 7, 1973 Account #~. Original Issue Date: January 15, 1993 Maturity Date: January 15, 2013 Account Name: Grace G. Hoke Balance DOD: $8,134.58 Balance Accrued Interest DOD: $6.10 Total DOD Balance: $8,140.68 Joint Ownership Name: N/A 301075728 - Certificate of Deposit -Burial Reserve Member FDIC Estate of Grace G. Hoke (Cont.) Account #: 306071559 - Certificate of Deposit - Burial Reserve Original Issue Date: January 22, 2001 Maturity Date: January 22, 2011 Account Name: Grace G. Hoke Balance DOD: $1,117.23 Balance Accrued Interest DOD: $0.17 Total DOD Balance: $1,117.40 Joint Ownership Name: N/A If you have any questions, please call me at 717-692-2133. Sincerely, Beverly S. Hand One Hundred Dollar,'and 35/100 Cents KEITH HOKE 404 BEACON STREET NEW CUMBERL~D PA 17070 PRESGWER~AN ~OME$. INC. ~"000 ],P. OG~' ,:o]&o?r=, &so~-'E ],ooo? ?t, ~tp.,. " EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF GRACE G. HOKE FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT Keith A. Hoke 404 Beacon Hill Rd. New Cumberland, PA 17070 Son JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOrNT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTERES' 2/7/73 Mid Penn Bank $1,847.73 ,~0% $023.87 Checking Account - #430355 Grace G. Hoke/Keith A. Hoke, Jt. Ten Joint Ownership Established: 2/7/73 TOTAL (Also enter on line 6, Recapitulation) $ $ 923.87 (If more space is needed, insert additional sheets of the same size) Main Office: 349 UniOn Street Mlllersbt~rg PA 17061 (717) 692-2133 (717) 896-3140 Office Locations: 2 E Main Street Eltzabethvllle PA 17023 (7171 362-8147 School Road Dalmatia PA 17017 (570) 758-2721 545 E Grand Avenue Tower City PA 17980 (717) 647-2157 7-9 E Main Street Tremont PA 17981 (570) 695-3358 4098 Derry Street Harrlsl3urg PA 17111 (717) 558-2144 Halifax Shoooing Plaza 3763 Peters Mtn Road Halifax PA 17032 (717) 896-8258 1001 Peters Mtn Road Dauphin PA 17018 (717) 921-8899 4622 Carlisle Pike Mechanicsburg P,~ 17055 (717) 761-2480 550 Main Street Lykens PA 17048 (717) 453.7185 2615 N. Front Street Harrisburg PA 17110 (717) 233-7380 We're Your Neighbors at MID PENN www. midpennbank, com February 3, 2003 Andrew C. Sheely 127 South Market Street P.O. Box 95 Mechanicsburg, PA 17055 Re: Estate of Grace G. Hoke Date of Death: January 22, 2003 SSN: 183-07-8916 Dear Mr. Sheely: In response to your recent letter requesting information on the accounts of Grace G. Hoke, I have accumulated the necessary data below: Account #: 430355 - Checking Account Date Opened: February 7, 1973 Account Name: Grace G. Hoke Balance DOD: $1,847.73 Balance Accrued Interest DOD: $0.00 Total DOD Balance: $1,847.73 Joint Ownership Names: Grace G. Hoke Keith Hoke Date Joint Ownership Established: February 7, 1973 Account #; 301075728 - Certificate of Deposit - Burial Reserve Original Issue Date: January 15, 1993 Maturity Date: January 15, 2013 Account Name: Grace G. Hoke Balance DOD: $8,134.58 Balance Accrued Interest DOD: $6.10 Total DOD Balance: $8,140.68 Joint Ownership Name: N/A Member FDIC . REV-1511EX * (t-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GRACE G. HOKE SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: 11; 5. 6. 7, DESCRIPTION REINHARD FUNERAL HOME ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) 404 BEACON SILL RD. Street Address City State Year(s) Commission Paid: AttomeyFees ANDREW C. SSEELY, ESQUIRE, PER AGREEMENT Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant KEITS A. SOKE, EXECUTOR i?C"C, Street Address c~ Relationship of Claimant to Decedent Probate Fees State Zip Accountant'sF~s T~RetumPreparefsFees REIMBURSEMENT TO KEITH A. HOKE, EXECUTOR - EXPENSES FOR TRAVEL, MILEAGE AND MISC. EXPENSES FILING FEES FOR INHERITANCE TAX RETURNS Reserves ~o conclude adminis%ration of Estate TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT $5,855.50 625.00 475.00 $ 75.00 15.00 200.00 $ $7,245.50 Reinhard Funeral Home, Inc. Michael J. Lucas, Supervisor malucas@epix, net 512 Market Street Millersburg, PA 17061 www. reinhardfuneralhome.com 717-692-2949 fax: 692-2315 Monday, January 27,2003 Keith Hoke 404 Beacon Hill Road New Cumberland, PA 17070 Dear Keith, Thank you for selecting our funeral home to provide services for your family during your bereavement. I hope that you found our services to be of the highest standards and that they met your needs and those of your family and friends. The following is a summary of the service charges as previously explained and provided in written form and herein indicated as PAID-IN-FULL. Grace G. Hoke SUMMARY OF EXPENSES TOTAL OF SERVICE RENDERED LESS: Total Payments LESS: Refund of Overpayment CURRENT BALANCE $5,855.50 9,261.82 3,406.32 $0.00 Keith, this shows the amount received from the bank less the total funeral expenses which includes the additional death certificates and the $74.00 for the newspaper notice. I will also contact you a little later concerning the doors. Thanks. If the~,are an,v questions or concerns that remain unanswered, please call me. SincetelY~.~,'.. / .~ ~ ," '~ ..~/'/...'t ////?, Superviso~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ! DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Include unreimbursed medical expenses. FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT 1, Department of Public Welfare Class 3 and 6 Liens (see attached letter) TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) $183,626.05 183,626.05 ANDREW C SHEELY ESQUIRE 127 S MARKET ST P 0 BOX 95 MECHANICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 March 06, 2003 Re: GRACE HOKE CIS #: 830119689 SSN: 183-07-8916 Date of Death: 01/22/2003 Dear Mr. Sheely: Please be advised that the Department of Public Welfare maintains a claim in the amount of $183,626.05 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $26,763.65, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $156,862.40, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, Sharon E. Smith TPL Program Investigator 717-772-6397 717-772-6553 FAX Enclosure "~EV-1513 EX.+,'(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATEOF GRACE G. HOKE FILENUMBER 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) II. 1. KEITH A. HOKE 404 Beacon Hill Road New Cumberland, PA 17070 SON 100% of Rest, residue & remainder of estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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 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) LAST WILL AND TESTAMENT OF GRACE G. HOKE I, GRACE G. HO~tE, a resident of the Borough of Miltersburo, Dauphin County, Pe'ansyl'va. nia, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this instrument to be my Last Will and Testament, hereby revoking any and all wills by me at any time heretofore made. ITEM I: I d~rect my hereinafter named Executor to pay all my just debts, funeral expenses, adm.~.~istration ~.~.xpettses and funheritance, estate, succe~' ,~,olon or exo~so taxes~ ~'hioh I owe oP tna~ become due on accot'mt of my death, as sooa as may be conveuient after my decease. ITEM II: I give, devise and bequeath a].l the rest, residuc~ a~d remainder of my estate, bo i~ real,_ p~,~.~o~al" "'s- · or mixed[~ of wlx~'L;over nature and wheresoever situate which I may o~.,~n o'P have the --" .... dispose of at the time of my dece&se~ to my son, Helth A. Hoke of %59 Meadow Dr~ve~ Camp Hill, Pennsylvania. ITSM Iii: I hereby nominate, censt'ltute and appoint my sen, Keith A. Hoke, Executor of this my Last Will and Testament, with full power' ~_~ his discretion to do any and all things necessary' for the complete administration of my estate, with full power to sell at public or private sale and without order of court Guy real or personal property belo'aging to my estate, and to compound, com- promise or otherwise to settle or adjust any and all claims, cha-~'ges, debts and demands whatsoever against or in faw~r of my estate as fully as I could do if liv~ng. Grace G. Hoke IN WITNESS WHEREOF, I have hereunto set my hand a~d seal to this my Last Will a':~_d Testame~'~t this /~'day~ of February, A.D., ~_. Grace G. Hoke Signed, sealed, published aud declared by' the above-named Grace G. Hoke as and for her Last Will aud Testament, iu the prese:~ce of us, who at her request, iu her prese~ce at~d in the presence of each other, we believir~g her to be of sound atud disposing mind, memory and understandi, t'~g, have here~uto subscribed our r~ames as witnesses this /~day of February, 'I.D., 19'75. BUREAU OF INDIVIDUAL TAXES /NHERITANCE TAX DIVISION DEPTo 280601 HARRISBURG) PA 17128-0601 ANDREN C SHEELY ESQ 127 S HARKET ST PO BOX 95 .... r MECHANICSBURG PA 17055 '~., COMNON#EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSENENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTXONS AND ASSESSMENT OF TAX RE¥-1547 EX AFP (01-05) ~2~:~' ~ DATE 07-28-2005 ~- ESTATE OF HOKE DATE OF DEATH 01-22-2005 FILE NUMBER 21 05-0449 '03 JUL 2g ;:' ? ~I~NTY CUHBERLAND ACN 101 Amount GRACE G MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGTSTER OF ~TLLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17013 CUT ALONG THIS LINE I~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTTCE OF ZNHERTTANCE TAX APPRA/SEMENT, ALLO#ANCE OR D~SALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HOKE GRACE GF~LE NO. 21 05-0~9 ACN 101 DATE 07-28-2005 TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED 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) $. Closely Held Stock/Partnership Interest (Schedule C) ($) fi. Mortgages/Notes Receivable (Schedule D) E. Cash/Bank Depos~ts/M~sc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ad.. Costs/M/sc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilltles/Liens (Schedule 1) (10) 11. Total Deductions 12. Ne~ Value of Tax Return 9~860.~$ 925.87 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form w/th your ~ax payment. .00 (8) 7,2~5.50 1:5. 1~. NOTE: ASSESSMENT OF TAX: 15. Amount of Line 1~ at Spousal rata 16. Amount of L/ne 1~ taxable at Lineal/Class A rata 17. Amoun* of L/ne 1~ at Sibling rata 18. Aeoun~ of LLnm 1~ taxable at Collateral/Class B rata 19. Pr/nclpal Tax Due TAX CREDTTS: PAYmeNT RE~CEIPT DTSC~UNT (+) DATE NUMBER /NTEREST/PEN PAID (-) 183,626.05 (11) (12) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Nat Value of Estate Subject to Tax (lq) Tf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL /NTEREST. (15) .00 X O0 = (16) .00 X 0~5 = (17) . O0 x 12 = (18) .00 x 15 = (19)= 10,78~.$0 AMOUNT PAID 190.871.66 180,087.25- .00 180,087.25- TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 18 and 19 wlll ( IF TOTAL DUE 1S LESS THAN $1, MO PAYMENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CRED/T" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR XNSTRUCTIONS.) .00 .00 .00 .00 .00 .00 .00 .00 .00 RESERVATION: Estates of decadents dying on or before December IZ, 1DmZ -- if any future interest in the estate is transferred in possession or enjoylent to Class B (collateral) beneficiaries of the decedent after the expiration cf any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADH/N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side. --Make check or money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1315). Applications ara available at the Office of the Register of Hills, any of the 13 Revenue District Offices, or by calling the special Z4-hour enamoring service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shomn on this Notice must object within sixty (60) days of receipt of this Notice by: --eritten protest to the PA Daparteent of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171za-ioz1, 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 eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviae Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sea 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 decadent's death, a five percent (51) discount of the tax paid is allowed. The 15X 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 ties period as you mould appeal the tax end interest that has been assessed as indicated on this notice. interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) day free the date of death, to the date of payment. Taxes mhich becaee delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after January l, 1981 will bear interest at a rate xhich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 1981 ZOZ .000548 1987 91 .000247 1999 71 .000191 1983 161 .000438 1988-1991 llZ .000301 2000 81 .000219 1984 111 .000301 1992 91 .000147 2001 91 .000247 1985 131 .000~56 199~-1994 71 .OO019Z ZOOZ 61 .000164 1986 101 .000274 1995-1998 91 .000147 Z003 51 .0D0157 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPAXD X NUMBER OF DAYS DELINQUENT X DAXLY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice, additional interest must ba caLcuLated.