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Home My WebLink About03-0510BUR'EAU OF ~NDIVIDUAL TAXES [NHER[TANCE TAX DEPT. 280&01 HARRISBURG, PA 17125-0601 CONMONNEALTH OF PENNSYLVANTA DEPARTMENT OF REVENUE NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DXSALLONANCE OF DEDUCTIONS~ D ASSESSMENT OF TAX DAT E ESTATE OF 06-25-2005 CAPELLO AUDREY J DATE OF DEATH 10-25-2002 '--~/~'-~-/0 F~LE NUMBER 99 05-0515 C~ ~'~ NON- RESIDENT ~'d-~ THOMAS H CAPELLO ACN 25 APPALOOSA WAY ~:CF~, ~ I CARLISLE PA 17015 ,t/~¥)~i/;:: ~ lOl Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO= PA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE ~'- RETAIN LONER PORTION FOR YOUR RECORDS "~ REV-S57 EX AFP ¢01-05) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CAPELLO AUDREY J FILE NO. 99 05-0515 ACN 101 DATE 06-25-2005 TAX COMPUTATION METHOD ELECTED: Cx ~ FLAT RATE C ~ PROPORTIONATE TAX RETURN WAS: C X) ACCEPTED AS FILED C ~ CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON.' ORIGINAL RETURN 1. Real Estate CSchedule A) 2. Stocks and Bonds CSchedule B) $. Closely Held Stock/Partnership Interest CSchedule C) 4. Mortgages/Motes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property CSchedule 6. Jointly Owned Property CSchedule F) 7. Transfers CSchedule G) C7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS= 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) lO. Debts/Mortgage Liabilities/Liens CSchedule I) CIO) 11. Total Deductions 12. Net Value of Tax Return 15. Char/table/Governmental Bequests CSchedule J> Net Value of Estate Subject to Tax .oo .00 .00 .00 .00 126,667.00 .00 .00 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. C8) 126,667.00 .00 ([2) 126~667.00 els) .00 ct4) 126 ~667. O0 NOTE= ASSESSMENT OF TAX: 15. Amount of L/ne l~ at Spousal rate ClS) 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 17. Amount of L/ne 14 at Sibling rate C17) 18. Amount of Line lq taxable at Collateral/Class B rate C18~ 19. Principal Tax Due C19) TAX CREDITS: PAYMENT RECEIPT DISCOUNT AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-> 0~-28-2005 NRO0~66~ .00 5,700.00 If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. .00 x O0 = .00 126,667.00 x 045 = 5,700.00 .00 X 12 = .00 .00 x 15 = .00 5,700.00 IF PAID AFTER DATE INDICATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 5,700.00 I BALANCE OF TAX DUEI INTEREST AND PEN. I .00 TOTAL DUE I o 00 ¢ IF TOTAL DUE IS LESS THAN $]., NO PAYHENT TS REQUIRED. IF TOTAL DUE IS REFLECTED AS A **CREDIT** ¢CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION= Estates of decedents d~ing on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B Ccollateral) beneficiaries of the decedent after the expiration of 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 8 (collateral) rate on any such future interest. PURPOSE OF NOTICE= OBJECTIONS= ADMIN- IST~TIVE CORRECTIONS= DISCOUNT: REFUND CCR)= PENALTY INTEREST= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 9140)o Any party in interest not satisfied with the appraisement, allowance, 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. -Objections may be made by= --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101. 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. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1756) for an explanation of administratively correctable errors. If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (SX) of the tax paid is allowed. A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Mills, any of the 23 Revenue D/strict Offices or from the Department's 2~-hour answering service for forms ordering= 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs4 1-800-667-3020 (TT 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 with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (SX) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and 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 1982 through 2005 are= Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.....~ Rate Factor Yea~ Rate Factor 1982 20~ .000548 1987 9~ .000247 1999 7~ .000192 1985 l&~ .000458 1988-199] 11~ .000501 2000 8~ .000219 1984 11~ .000301 1992 9~ .000247 2001 9X .000247 1985 13~ .000556 1995-1994 7~ .000192 2002 6~ .000164 1986 10~ .000274 1995-1998 9X .000247 2003 5~ .000157 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY 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 be calculated. TO REMIT PAYMENT= Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable to= PA Dep~rtmen~ o£ REVENUE DATE: COMMONWF, ALTH OF I~WNSYLVANI~ Afflcbnent REV-1737-5 EX + (9-00) ~ I ~ ~ ~ I SCHEDULE ,, PART I J 'COMMONWEALTH OF PENNSYLVANIA I J~"'~l M"I'Ly. a'~wu m INHERITANCE TAX RETURN I ........ ' --.....D PROPERI"~ J Part. i must include jointly-/owned re~l estate ~nd ta~gible'p~r$on~l properly located in Pennsylvania. Complete Pall 2. on reverme side i~¢,ude Ill olher joi~ll¥ held I~roperly whe~ever I~¢lted ONLY WHE~ TH.E, PROPORTIONATE METHOD OF TAX 00MPUTATION I$ ELEOTED. It ~ ls~el wis mlde joi~l withi~ o~e ~eir ot ~ d~d~l ~ ~ite ~t death, it must ~ re~o~ ~ ~dul~ ~. SURVIVING JOINT TENANT(S) NAME ADDRF$$ Co RELATIONSHIP TO DECEDENT LETTER DATE ITEM FOR JOINTMADE DESCRIPTION OF PROPERTY DATE OF DEATH % OF DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT Attach deed for joinlly-held real e~t~_~. VALUE OF ASSET INTEREST DECEDENT'S INTEREST ,. :Slzol _ '3 o, o..o '/a i t..[.; PART I TOTAL $ i.:z[,~ &6 '7 PART 2 TOTAL Proportionate Method Only from reverse side $ TOTAL (Also enter on line 6, Recapitulation) $ tional sheets of the same size) File N0. 85634-AS Parcel ID No. 21-05-0433-260 JJIt lelttllre, madethe20 day of March, 2002, tettneen PRUDENTIAL RESIDENTIAL SERVICES, LIMITED PARTNERSHIp, A DELAWARE LIMITED PARTNERSHIP acting by its General Partner~ PRUDENT/AL HOMES CORPORATION (hereinafter called the Granto~ ~HO~M.AS..W. CAPELLO and PATRICIA CAPELLO' husband and wife, as Tenants by ~a~nd~t~..!~p_ajd~ b,y the said .Grantees, at or before the sealing and ~lelivery he~,~;'¥r:Z:?-:-'-~' ~.[o? ~?, ......... - -,--~ ........ u sum, reteasea and contirmed, and by these presents does gr~, bargmn and sell, release and confirm unto the said' Grante%. ................ , ,.,u oy mese presents does grant, ALL THAT CERTAIN tract of land with the improvements thereon erected, situate in Middlesex Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows: BEGINNING at a point lying in the southern right of way line of Appaloosa Way, a 50 foot wide road, said point being a corner with Lot No. #24, as shown on the Final Subdivision Plan of The Ridings; thence with the line of Lot No. #24, South 14 degrees 44 minutes 15 seconds West, 350.54 feet to a point lying in the northern right of way line of Sherwood Drive, Township Road No. 503, a 50 foot wide road, and being a corner with Lot No. #24; thence continuing with said right of way line of Sherwood Drive, North 69 degrees 42 minutes 39 seconds West, 391.98 feet to a point; thence continuing 95.07 feet along the arc of a curve to the right having a radius of 4.975 feet, and a delta angle of 01 degree 05 minutes 42 seconds to a point; thence continuing North 68 degrees 36 minutes 57 seconds West, 196.29 feet to a point lying in the aforesaid right of way line of Sherwood Drive, and being a corner with Lot No. #22 on the aforementioned Plan; thence continuing with the line of said Lot No. #22, North 60 degrees 48 minutes 14 secOnds East, 568.78 feet to a point lying in the southern right of way line of Appaloosa Way, and being a corner with Lot No. #22; thence continuing with the said right of way line of Appaloosa Way, 301.50 feet along the arc of a curve to the left having a radius of 375 feet, and a delta angle of 46 degrees 03 minutes 59 seconds to the point and place of BEGINNING. BEING known as Lot No. #23 on the Final Subdivision Plan for The Ridings, and recorded in Cumberland County Plan Book 66, Page119. BEING Parcel No. 21-05-0433-260 BEING the same premises which Timothy J. Morrison and Tonya A. Morrison, husband and wife by Deed Dated 8/23/01 and Recorded 9/10/01 in the Office of the Recorder of Deeds of Cumberland County in Deed Book 248 Page 1593 granted and conveyed unto Edward W. Scannell, III. & Alison B. Scannell, in fee. AND BEING the same premises which Edward W. Scannell, III & Alison B. Scannell, by Deed dated March 18, 2002 being simultaneously recorded In the Office of the Recorder of Deeds of Cumberland County Granted and conveyed unto Prudential Residential Services, Limited Partnership a Delaware Limited Partnership acting by its General Partner, Prudential Homes Corporation, in fee. Toget0er tuitO all and singular the buildings and improvements, ways, streets, alleys, driveways, passages, waters, water-courses, fights, liberties, privileges, hereditaments and appurtenances, whatsoever unto the hereby granted premises belonging, or in anywise appertaining, and the reversions and remainders, rents, issues, and profits thereof; and all the estate, right, title, interest, property, claim and demand whatsoever of it, the said grantor, as well at law as in equity, of, in and to the same. T0 0a e and to 0o1[ the said lot or piece of ground described above, with the buildings and improvements thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the said Grantees, their heirs and assigns, to and for the only proper use and behoof of the said Grantees, their heirs and assigns, forever. ~ This deed is being delivered to Grantees on April 5, 2002 and is effective as to grantees as of this date, not the date of its execution or acknowledgment. And the said Grantor(s), for ( herself, bissell, theirselves ) and ( her, his, their) heirs, executors and administrators, does, by these presents, covenant, grant and agree, to and with the said Grantee(s), ( her, his, their)heirs and assigns, that ( she, he, they) the said Grantor(s), and ( her, his, their ) heirs, all and singular the hereditaments and premises herein described and granted, or mentioned and intended so to be, with the appurtenances, unto the said Grantee, ( her, his, their) heirs and assigns, against ( her, his, their ), the said Grantor(s), and ( her, his, their ) heirs, and against all and every other person and persons whosoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, it, or any of them, shall and will Warrant and Forever Defend. /N WITNESS WHEREOF, the part of the first part has hereunto set her hand and seal. Dated the day and year first above written. PRUDENTIAL RESH)ENTIAL SERVICES, LIMITED PARTNERSHIP, A DELAWARE LIMITED PARTNERSHIP BY: PRUDENTIAL HOMES CORPORATION ITS GENERAL PARTNER STATE OF corrm o ON .T~IS, the "~J " th~ ...... a ~ ~ouc xor me ~e or -- - , undersigned Officer, ~rsonall a . ............ ?~ ofPR~E~ HO~S CO~~ON, ~e ~le gene~ , ~o~m t m 5~VICES, L~D P~~~ ~ n ............. ~ofPR~E~ .... ,~ uo ~, ~t~ me zorcgo~g ~ment for the p ~s ~e~in -_~ ~, -~ ,,u -~suc, ~mg con~a~. Nota~lic The address of the above-named Grantee is: I Certify this to be recorded. In Cumberland County PA Record and return to: ADMIRAL SEARCH & A~TRACT CORP. 312 EXTON COMMONS EXTON, PA 19341-2449 (~10) 524-1917 Page_~ of 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR004664 RECEIVED FROM: THOMAS W CAPELLO 25 APPALOOSA WAY CARLISLE PA 17013 ESTATE INFORMATION I FILE NUMBER 99 03-0313 NAME OF DECEDENT (LAST) (FIRST) (MI) CAPELLO AUDREY J DATE OF PAYMENT 4/30/2003 POSTMARK DATE 4/2812003 COUNTY Non-Resident DATE OF DEATH 10/25/2002 REMARKS NJ ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY AMOUNT 5,700.00 $5,700.00 John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register Commonwealth of PennsTlv~d~ Department of RevenUe Bureau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 MS MARY C LEWIS REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013