HomeMy WebLinkAbout03-1042PETITION FOR PROBATE and GRANT OF LETTERS
Estate of /,, O2~e . · No.
also known as To:
Deceased.
Social Security No. ,,~ 0 7- 0 5"' ~el
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age. or older aa tl~.execut~;~,~
in the last will of the above decedent, dated
and codicil(s) dated
Register of Wills for the
County of Cumb~r] and _ in the
Commonwealth of Pennsylvania
named
, 19__
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in (3 d,, /7~,~(~ ~,a.9 County, Pennsylvania, with
h~' last family or principal residence at /0~. ~' ff .-'fe,~-(-~c'~'~,c.-~ ~ _
(list street, number and muncipality)
Decendent, then
at l~z~--~ ~' // ~4 c.T /l ,~D ~-f~'-~. ,~ ~ ~ ~T pt~T-~J~Z~O~O
Except as follows, decedent did not marry, was not d;vorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent 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:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters
t
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF' PERSONAL REPRESENTATIVE
~ . COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland
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 represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
~ Sworn to or affirmed and snbscribed
18th da of
( '} before me thi,$~x ..t ,t~ day of
Donna M. Otto,ls~ D~puG~, - Y Re~e-r
17-/ -11
No, 21 -~00':J-1042
Estate Of
ROSE FARRELL
,Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
Dec~nber 18th,
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated May ] ~'1-: 1Q7_R
described therein be admitted to probate and filed of record as the last will of
Rose Farre.] 1
and Letters m=~- =.~,-.~ ~- ~.
are hereby granted to Daniel A. Farrell
xlO 2002, in consideration of the petition on
FEES
Probate, Letters, Etc .......... $ 18.00
Short Certificates(6) .......... $ 18.00
Renunciation .. ~3. ~ .......... $. 5.00 -
x-Pages $ -0-
JCP Fee 1U. O0
TOTAL __ ~51 _[g~
Filed .~ .18t1%- -28(}3 ...........
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
Mailed Letters to~eRecu'to~ on 12/18/2003
REGISTER OF WILLS OF ~ COUNTY
OA~F SUBSCRIBIN~NESS
(each) a subsc't54~ witness to the will prese~~ g duly qualifiL~ccording to
law, depose(s)and s~at ~ . . pres~~
the testate, sign the s~d that ~ s~~_ '~~i~ss at~
~est of testat~ in h ~ence and f~ ~ce ~ eac~ther~in the p~sence of the ~
othe~ing witness(es)). ~ % ~
S~rn to or a~ed and subs~i~d befo~ ~ %
me this ~ day of ~ (Name) %
% _ . % (Address) %
21-2003-1042
REGISTER OF WILLS OF C%~nberland COUNTY
OATH OF NON-SUBSCRIBING WITNESS
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
They are familiar with the signature of Rose Farrell ,
codicil
testat rix, of (~.x~:~:x~c~~es to) the (will) presented herewith and
codicil
that they believesXthe signature on the will is in the handwriting of
Rose Farrell
to the best of their knowledge and belief.
Sworn to or affirmed and subscribed before ~., A._(~ '~/0- ~rzt-~4L~; ....
~.~r~e this Decl~B._~r /.d?t Q ~0~f3 ~'~I~ ,q ~ame) ~J~ ~~, ~./~ 70
(Address) / ~ Y4
RENUNCIATION
21-2003-1042
To the Register of Wills of ~)~ c~,~4'~-,~ ~4 -~ 1~
The undersigned --.~-'~J~d ~. ~'~'~'/-Z~ ~/)-,~ b'
!
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
County, Pennsylvania.
be issued to
WITNESS hand this day of ,20 .
(Signature)
(Address)
(Signature)
(Address) //7a-~.5~'-
(Signature)
(Address)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph, i~ .
Fee for this certificate, $2.00
P 9853153
No. ~ Date
HIOSA43 R~
PERMANENT
Bi.A(~K iNK
7'87
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
142~" December 4, 2003
White
'
~.. Daniel A. Farrell ~ ~tlll Rnm~,nnnt Av~ New Cl. umh~qrlend. PA 17070
MEDULLARY FAILURE
CARDIAC STANDSTILL
m. 050008~71. ,,,, 12[8[03
:Item 27) Tt~e M II~M
FRANK A. DELEO D.O.
._. 3400 DERRY ST HBG PA 17111
21-2003-1042
Name of Decedent:
Date of Death: /j. - ,:f- ,Zod)~¢
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:
/o
1. State whether administration of the estate is complete:
Yes% No I--I
2. I/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
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: ~
c. Did the personal representative state au account informally to the parties
in interest? Yes Z No' [-"]
Da~e:
c. Copies of receipts, releases, joinders aud approval of formal or
informal accounts may be filed with the Clerk of the. Orpb2n~' Court
aud may be attached to this r~ort. /~a_~7
Signature
Ad,ess
Telephone No.
CapaciU:~erson~ Representative
~ ~o~s¢l for person~ representative
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR
I"
Z
DJ
~ DATE OF DEATH )
DJ /¢- - '¢ - .oo 3
DJ
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
DATE Of BIRTH (MM-DD-YEAR)
/-/?-
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
,2.07 - o? -
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~1. Original Return
E~]4. Limited Estate
[~6. Decedent Bled Testate (A~ach copy of Will)
[~9. Litigation Proceeds Received
r~2. Supplemental Return
~]4a. Future Interest Compromise (date of death afle112-12-~2)
[~7. Decedent Maintained a Living Trust (A~ach copy of Trus~)
E~]l 0. Spousal Povedy Credit (date of death between 12-31-91 arid 1 1-95)
~]3. Remainder Return (date of death prior to 12-13-82)
r~5. Pederal Estate Tax Return Required
__ 8. Total Number of Sate Deposit Boxes
E~11. Election to tax under Sec. 9113(A) (Attach SC O)
FIRM NAME (If Applicable)
TELEPHONE NUMBER
COMPLETE MAILING ADDRESS
/7o7o
1. Real Estate (Schedule A) (1) --
2. Stocks and Bonds (Schedule 8) (2) ~
3. Closely Held Corporation, Padnership or Sole-Proprietorship (3) ~
4, Mortgages & Notes Receivable (Schedule D) (4) ~-' ~ ~,.
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) J_~)/ ~0~-¢~ , /~".O ? '
(Schedule E) ' :,
6. Jointly Owned Property (Schedule F) (6)
[~ Separata Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properb/ (T}
(Schedule G or L) ~
8. Total Gross Assets (total Lines 1-7)
9. FuneralExpenses&AdministrativeCosts(Schedule.) (9) ~,.~(~(~ ¢O
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) ~
11. Total Deductions (total Lines 9 & 10)
12, Net Value of Estate (Line 8 minus Line 11)
13, Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
(13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax ~
rate, or transfers under Sec, 9~16 (a)(1.2) -- x .0 __ (15}
16. Amount of Une14 taxable at linea, rata /J~i E~:)' 7¢ x .0~ (16)
17, Amount of Line 14 taxable at sibling rate .... x .12 (17)
18. Amount of Line 14 taxable at cdlateral rate .... x .15 (18)
19. Tax Due·, (19)
Decedent's Complete Address:
I / 70 7a-f' J
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
(1) ~
Total Credits (A + B + C ) (2) ~
3. Interest/Penalty if applicable
D. Interest
E. Penalty ~
Total Intarest/Penalty ( D + E ) (3)
4. IfLine2isgreatarthanLinel +Line3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4) ~
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5) ~
A. Enter the interest on the tax due.
(5A) ~
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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 No
a. retain the use or income of the property transferred; .......................................................................................... []
b. retain the dght 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 'n trust for' or payable upon death bank account or secun y a h s or her des h? .............. []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probata 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 pedury, 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
SIGNATI~ OF PE~RSO,~'~ESPONSI.BBLE~OR FILING R.ETJ,I~N
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
/70'7'o
DATE
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 ~n the net value of transfers to or for the use of the surviving spouse is 0% [72 RS. §9116 (a) {1.1) (ii)].
The statute does not exemDt 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 if
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 parent,
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 beneficiades is 4.5%, except as noted in 72 RS. §9116(1.2) [72 P.S. §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 P.S. §9116{a)(1.3)]. A sibling is defined, under Section 9102, as an
iodividuai who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
~NHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONALPROPERTY
ESTATE OF FILE NUMBER
Include the proceeds of li~gatJon and the date the proceeds were received by the estate. All properly jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1,
,;Lo, ~-7/. ~2~
TOTAL (Also enter on line 5, Recapitulation) $ /4 ~)~-"'~' 7~:)
(If more space is needed, insert additional sheets of the same size)
ACCOUNT HO?:
ACCOUNT TYPE
H & T FZ~ST
I sTAiENENT pERi~ I p~GE
I ~L.03-*~.,,20~ I i Or 1
771
ESTATE OF ROSE FARRELL
DAN/EL A FARRELL.. EXEC
200 ROSEHONT AVE
NEM CUNItERLAND PA 17070-Z051
H~ PARX
ACCOUNT ACTI*V
BEG/NKI:NG BALANCE
$20~271.2:c
BALANCE
~20~ 271.2'5
FOR I~JESTI~IIS ABOUT YIXJ~
DO ~ HAV~ 'mI.~S-TIIAJI-fi~RFi~ C~ ~ A~ ~ SELF-~?
HIT'S ALTE~T~E ~ ~ A~ D~ FOR T~E:
- ~ ~ ~Y B~.
~ AVAZ~E ~ ~ ~ ~YLV~
BILL TO
Daniel A. Farrell
200 Rosemont Ava.
New Cumberland PA 17070
650 $. 28~h ~I~REET
PENBROOK, HARRISBURG, PA 17103
PHONE 233-t933
TIMOTHY I. DAILEY
Supervisor
04/16/04
INVOICE #
120404A
DESCRIPI~ON
For the Funeral Services of:. Rose M. Farrell
AMOUNT
SERVICES
Professional Services of Funeral Director & St~f.
Use of Facilities
Funeral Home Motor Vehicles
Subtotal Services
MERCHANDISE
18 Ga. Steel Casket -"LaSalle"
Evans Shade Gmveliner
Subtotal Merchandise
CASH ADVANCES
Clergy Honorarium
Soloist Honorarium
Organist Honorarium
5 Certified Copies ofthe Death Ceraflcate ~ $ 2.00/each
Cemetery Expense for Opening and Lining of Grove
Pakl Ne~,paper Noace
Floral Expense
Subtotal Cash Advances
ESTATE OF ROSE FARRELL
~c,,~ ~ 1007-~
313
I'otal
2,475.00
490.0O
435.00
1,235.0i
425.0C
1,660.0C
100.0(
50.0(
75.0(
10.0(
700.0(
174.4(
180.0(
1,289.4{
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 004318
FARRELL DANIEL A
200 ROSEMONT AVENUE
NEW CUMBERLAND, PA 17070
........ fold
ESTATE INFORMATION: SSN: 207-09-1422
FILE NUMBER: 2103- 1042
DECEDENT NAME: FARRELL ROSE
DATE OF PAYMENT: 08/30/2004
POSTMARK DATE: 08/30/2004
COUNTY:
DATE OF DEATH:
CUMBERLAND
12/04/2003
ACN
ASSESSMENT
CONTROL
NUMBER
101
AMOUNT
$628.05
REMARKS:
TOTAL AMOUNT PAID:
8628.05
CHECK# 1008
INITIALS: JA
SEAL RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDZVZDUAL TAXES
ZNHERTTAHCE TAX DTVZSZOH
DEPT. 280601
HARR/SDURG, PA 17128-0601
DANIEL A FARRELL
ZOO ROSEHONT AVE
NEW CUHBERLAND
COHNONWEALTH ~F PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT, ALLOHANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
'04
].7070
DATE 11-01-200~
ESTATE OF FARRELL
DATE OF DEATH 12-0~-2005
FZLE NUHBER 21 05-10~2
~ · COUNTY CUNBERLAND
215
ACN 101
Amoun~
ROSE H
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGZSTER OF WZLLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHER[TANCE TAX APPRAZSENENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF FARRELL ROSE HFZLE NO. 21 05-10~2 ACN 101 DATE 11-01-200~
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNING FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schmdulo B) (2)
$. Closely Held Stock~Partnership Znterest (Schedule C) ($)
q. Not,gages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Dmposits/Nisc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTZONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/Nisc. Expenses (Schedule H) (9)
10. Debts/Nortgage Liabilities/Liens (Schedule Z) (10)
11. To,al Deductions
12. Not Value of Tax Rm~urn
15.
1~.
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Not Value of Estate Subject ~o Tax
20~$06.16
.00
.00 NOTE: To insure proper
.00 credit to your account,
.00 submit tho upper port/on
.00 of th/s form with your
tax payment.
(8) 20,306.16
.00
.00
NOTE:
(11) 6. S6,.9. ~0
(12) 15,956.76
(15) . O0
(1~) 1:5,956.76
Zf an assessnent Nas issued previously, lines 1~, 15 and/or 16, 17,
reflect ~lgures that include the total of ALL returns assessed to date.
18 and 19 #ill
ASSESSNENT OF TAX:
1.6. Amount( of Line 1~ at Spousal rate
16. Amount of Line 1~+ taxable at Lineal/Class A rate
17. Amount of Line lq et Sibling ra~o
18. Amoun~c of Line 1~ taxable et Collateral/Class B rate
19. Principal Tax Due
TAX CREDZTS:
PAYIqENT RECETpT D/SCOUNT
DATE NUNBER /NTEREST/PEN PAZD (-)
08-$0-200~ CDOOr*$18 . O0
(15), .00 x O0 = .00
(16) 1:3,956.76 x 0~5= 628.05
(17) . O0 X 12 = .00
(lB) .00 x 15 = .00
(19)= 628.05
ZF PAID AFTER DATE INDZCATED~ SEE REVERSE
FOR CALCULATZON OF ADD/T~ONAL ~NTEREST.
AHOUNT PAZD
628.05
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
628.05
.00
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~UZRED.
[F TOTAL DUE 1S REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SZDE OF THIS FORN FOR /NSTRUCTZONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
ODJECTIONS:
ABNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying an 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 appralse and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rata on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of NJlls printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS) AGENT
A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of Nills) any of the 23 Revenue District Offices) or by calling the special 24-hour
ansaering service for fores ordering: 1-600-362-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraisement, alloaance, 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:
--arittan protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, 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.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unitj Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 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.
If any tax due is paid aithin three (3) calendar months after the dacadent's death, a five percent (52) 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 time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith first day of delinquency) or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes ahich became delinquent before January l, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent an and after
January 1, 1982 ail1 bear interest at a rate which wiII vary from calendar year to calendar year aith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ ZOZ .000548 ~'8-1991 112 .000301
1983 162 .000438 1992 92 .000247
1984 llZ .000301 1993-1994 7Z .000192
1985 132 .000356 1995-1998 92 .000247
1986 102 .000274 1999 7Z .000192
1987 102 .000274 ZOO0 7Z .OOOlgZ
--Interest is calculated as follows:
I'NTEREST = BALANCE OF TAX UNPATD
Interest Daily
Year Rate Factor
~ 9z .oooz47
2002 62 .000164
2003 52 .000137
2004 4Z .O00llO
X NUNBER OF DAYS DELINQUENT 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 sheen on the
Notice, additional interest must be calculated.