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HomeMy WebLinkAbout10-07-11 COMMONWEALTH OF PENNSYLVANIA ~, DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES Pennsylvania INHERITANCE 7AX DIVISION . PO BOX 280601 K~~"~OF NONRESIDENT INHERITANCE DEPARTMENT OF REVENUE i ._ _ AX APPRAISEMENT, ALLOWANCE OR REV-537 EX AFP c1z-1o) HARRISBURG PA 17128-oeol DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ~ ~~ 9 ~ ' ~ ~' 1 • ~ ' DATE 10-03-2011 / `-II ESTATE OF ODONNELL C~~~~~ ~~ JOAN N DATE OF DEATH 05-07-2009 ((~~ C~F''~r ~'~ ~ ~ ' FILE NUMBER THOMAS J ODONNEr~ h~~ ~ COUNTY 99 11-0427 J~1k~~ ,~.. a.J ~ ;a 66 CIRCLE COURT NON-RESIDENT~°~ a ACN 101 MISSION VIEJO CA 92692 APPEAL DATE: 12-02-2011 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: PA DEPARTMENT OF REVENUE P.O. BOX 280601 cur ALONE T_HIS_LINE HARRISBURG, PA 17128-0601 _ y-- RETAIN-LOWER PORTION FOR YOUR RECORDS E~ REV-537 EX AFP c12-10) NOTICE OF -----"-"------------------ _ NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ODONNELL JOAN N FILE N0. 99 11 -0427 eru i r,, TAX COMPUTATION METUnn ri r...~.. TAX RETURN WAS: c -~v~~L• ~x ~ FLAT RATE - LATE 10-03-2011 ACCEPTED AS FILED ~ ) PROPORTIONATE RESERVATION CONCERNING c~i T~~n,- c X) CHANGED SFF ATTwr„~.. APPRAISED VALUE OF RETURN•BASEDnONK ORIGINA E RETURRN E 1• Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property [Schedule F) 7. Transfers (Schedule G) B• Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H] 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12• Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax ^..n~u nui lCE cl) 290,000.00 NOTE: To insure proper c2) . 00 credit to your account C3) • 00 , submit the u pper Portio c4) .00 n of this form with your (5) • 00 tax payment. c6) .00 c7) .00 ca) 290,000.00 c9) .00 clo) .00 cll) . 00 c12) 290 000.00 c13) . 00 NOTE: If an reflec assessment was issued Previously, t figure lin c14) 290 000.00 ASSESSMENT OF s that include the total TAX: es of ALL 14, 15 and/or returns 16, 17, 18 and 19 will assess ed to date 15. Amount of Line 14 at Spousal rate . 16. Amount of Line 14 taxable at Lineal/Class A c15) •00 X 00 00 17. Amount of rate Line 14 at Sibling rate X16) 290 • 000.00 x 045 = • 13 050 1B• Amount of Line 14 taxable at Coll t X 12 = , .00 19. Principal rax c a eral/Class B rat Tax Due e (18) .00 X 15 _ .00 ITS: .oo AYM N DATE RECEIPT DIS C19) 13, 050 • 00 COUNT +) NUMBr~ 06-16-2011 CD014590 EREST/PEN PAID (-) AMOUNT PAID .00 12,756.15 INTEREST IS CHARGED FROM 06-17-2011 AT THE RATES APPLICABLE AS OUTLINED REVERSE SIDE OF THIS FORM TO 10-11-2011 ON THE TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. 12,756.15 293.85 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL DUE 650.94 ~ IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED 4.79 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV•1470 EX (01-10 ~ . ~ pennsylvania DEPARTMENT OF REVENUE BUREAU OFINDIVIDUALTAXES PO Box 280601 DECEDENT'S NAME O'DONNELL JOAN N EVIEWED BY 9911-0427 Elizabeth Bloom SCHEDULE H 101 EXPLANATION OF CHANGES ^aa.u~.rs~l me Schedule t0 ZerO. Section 9116(b)(2) of the Inheritance and Estate Tax Act of 1991 sets forth the of computation of Inheritance Tax in the estate of a nonresident decedent. method When the tax is calculated by the flat rate method, the only deductions allowed statute are any mortgages, liens or taxes that encumbered the Pennsylvania ro which were due and owing as of the decedent's date of death. by the p party ROW INHERITANCE TAX EXPLANATION OF CHANGES Page 1 r ~V-?502 EX+ (11-08) - - - _.. -. _ `~ ~ ~ Pennsylvania S '~ DEPARTMENT OF REVENUE CH EDULE A INHERITANCE TAx RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF JOAN N. O'DONNELL FILE NUMBER All real property owned solely or as a tenant In common must be re would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable k Ported at fair market value. Fair market value is defined as the price at which property Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. nowledge of the relevant facts. ITEM Attach a copy of the settlement sheet if the properly has been sold. NUMBER Include a copy of the deed showing decedent's interest ff owned as tenant in common. DESCRIPTION VALUE AT DATE 1. OF DEATH 2001 WEST TRINDLE ROAD, CARLISLE PA 17013 -APPRAISAL ATTACHED _. ,:: ,. _ 290,000.00 TOTAL (Also enter on Line 1, Recapitulation.) $ If more space is needed, insert additional sheets of the same size. 290,000.00 REAL ESTATE A R AL REPORT CONVENIENCE STORE WITH FUEL ISLAND 2001 WEST TRINDLE ROAD CARLISLE, PA 17013 "AS OF" November 18, 2010 PREPARED FOR Douglas G. Miller, Esquire Irwin and McKnight Law Office 60 West Pomfret Street Carlisle, PA 17013 PREPARED BY Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser Office File # 10-0306C S•w. Barrett Real Estate and Appraisal Services ~ 2001 W. Trindle Road, Carlisle I REAL ESTATE ASSESSMENT Land $ 67,950 Improvements Total 193 950 The current common level ratio in CumberGla d 0 value of $330,264.32. County is .793, indicating an implied market We are currently in a new reassessment period for the year 2010. T reassessed as follows: he property has been Land $113,300 Improvements 217100 Total $330,400 The county will be on a 100% implied market value for the 201 appraisal, the subject is over assessed. 0 tax year. Based on this SITE DESCRIPTION The subject is a 0.52 acre parcel of land. The site is irregular in sha a an The site has road frontage of 186.44 feet on Trindle Road and 177.46 f There is a minimal amount of green space. An aerial photo ra p d predominantly level. this report. eet on Valley Street. 9 ph is included in the addenda of SITE IMPROVEMENTS There are minimal site improvements. Approximately 80% of the site is a are no concrete curb cuts. There is grass coverage to the rear and side of the ' tree and shrub coverage to the rear of the site. sphalt covered. There site with some UTI~TI_ The subject currently is serviced by public water, sewer, and electric. Ga ' connected to site. There is also a well head to the rear of the site, which ap ears t s is available but not p o be inactive. FLOOD ZONE INFORMATION Your appraiser has examined flood maps that are available throe h th Management Agency. It was determined that this is anon flood zone distri 9 e Federal Emergency ct. $. W. BarTettReal Fcr-~re.._~ . ---rr~ ~<u ~erwces Page 11 ' 2001 W. Trindle Road, Carlisle i CERTIFICATION I certif y that, to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the re o and limiting conditions and is my personal, impartial, and unbiased profession opinions, and conclusions. P rted assumptions al analyses, • I have no present or prospective interest in the grope personal interest with respect to the parties involved. ~ that is the sub Jet of this report and no • I have no bias with respect to the roe 1 involved with this assignment. P P rty that is the sub~ect of this report or to the parties • My engagement in this assignment was not contingent upon develo in predetermined results. P g or reporting • My compensation for completing this assignment is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the amount of value opinion, the attainment of a stipulated result, or the occurrence development or event directly related to the intended use of this a client, the ppraisal. of a subsequent • The reported analyses, opinions, and conclusions were developed, and this r prepared, in conformity with the Uniform Standards of Professional Appraisal Practice eport has been • I have made a' personal inspection of the ro e No one provided significant real roe P ~ that is the subject of this report. • P P rty a certification. ppraisal assistance to the person signing this • The reported analyses, opinions, and conclusions were develo ed prepared, in conformity with the requirements of the Code of Professionial rEth cshas been Standards of Professional Appraisal Practice of the Appraisal Institute and Ameri Appraisers. and the can Society of • The use of this report is subject to the requirements of the Appraisal Institute Society of Appraisers relating to review by its duly authorized representatives. and American • As of the date of this report, Steven W. Barrett has completed the continuing educa of the Appraisal Institute and American Society of Appraisers. fion programs • All contingent and limiting conditions are contained herein (imposed b assignment or by the undersigned affecting the analyses, opinions and conclusions the report). Y the terms of the contained in • All conclusions and opinions concerning the real estate that are set forth in the were prepared by the a indicated as "Review Appra ser°. No changes of anyetempn the a n rasa appraisal report anyone other than the a PPraisal report, unless unauthorized change. ppraiser, and appraiser shall have no respons bility fob an ade by y such S• W. BARRETT REAL ESTATE & APPRAISAL SERVICES J'- `~ L ~~ Steven W. Barrett, SRPA, SRA, qgq ~~" ~ S - ad/p PA State Certified General Appraiser Date GA-000298-L S. W. Barrett Real Estate and Appraisal Services Page 24 I ti ---ter. . ~. 't s.'~`s u''roal°w...~s r..,; .~ .r ~coc. ~. ~ ~ t +~ 0. ~ . ,' L thousaozd Wins h of ourdoTyt otss +p+dred •sevent~sixf (1976) ~ in the year " i ' ~' B~'WIrlEN ROBERT P. NEUHAUSER of Emmitsbur , hli DARCEY, JR., of Fafifield, Adams Coun arylaad, and FRANK B, -_. k ~ for Carlisle Joint Venture "A„ ~'• Pennsylvania, Trustees I .parties of the first part, { ~ ~ •-~ {; pe i { °~ Grantors , .I ~ THOMAS J. O'DONNELL and JOAN N. O`DONNELL, husband and r~. wife, of 4123 Wisconsin Avenue, N. W„ Washington, D. C., 20016, ~' Parties of the second part, 4~j R { .f 4~ i ~ . B ,f Wl'TN,E'SSL'TS that Grantos s " , ~ twxsfderation, of S' three • ~ ($f3, Q00.00~ ~•3'' Thousand-------------:,--- i ~ ------------------------------------------ ---- paid, t r ~ soeipt whsreof is hereby aalanowk _"'---------Dollars, . sv the said dyed, the said 9raxtors do hareby pram and aonv to fie, their heirs and assigns, as tenants by the entireties. ,, ~1 ALL that pertain lat or piece of ground situate in South Middleton Township, Cumberland Courrty, Pe~sylvania, and described according to a plan and Survey . ~; thereof made by D, F. Z;affenaperger, .dated Janu ary 9, 1961 as•follows, to wit; BE4Z1VN11VG at a pin in the bed of Trindle Road, L.R. #305, (50 feet wide), said ., r point of beginning being at the intersection oP the title in said bed of Trindle Road with 'the Westerly right-of-way Zinc of ysIIey street and, being located the distance m of Nine Hundred (900) Feet From 'the intersection oP the SoutherI rf ht-of- I of Trindle Road with the Eester~y right-of-w y g wa3' line • said point of beginning (1) south 45 degrees 03minutes Westtp0 a HundredeSeventy- seven and Fo rty-six Hundredths (177, 4B) feet to a pin; thence (2) North 77 degrees I I5 minutes West, E' h •' 'g t9'-mneand Sixty-one Hundredths (89, 6I) feet to.a post; thence (3) North 12 degrees 45 mfntrtea East, One I3undred k,~, (150) feet to a pin in the title line of Trindle Road; thence {4) ,South 77 degrees 15 minutes East, One Hundred Eighty-four and Forty-fpm. gundredtha (184, 44) Peet along the same to the first mentioned point and place of BEGINNING, BE1NG'one-half of Lot No. 22 and all of Lots Nos. 23 24 a ;, ~~~ of CarIisie Manor Extension, as recorded in plan Book 3~ ~ and 25 of Section D erected a store building, ,Page 99, and having. thereon i BEING a portion of the premises which f September 28, 1973 and recorded October 4~1973Cin tphe Office of the Recorder of Deeds in and for Cumberland Gounty at Carlisle, Pennsylvania, in Deed Book "J", Yol. 25, Page 500; granted and conveyed to Robert p, N D~'cey, Jr., who by Declaration of Trust recorded in saidd Records g pp MisceiZaneona Record Book 208, page 532, hold the same as Trustees for the ~ benefit of Carlisle Joint~jV/eh~tfu~r~e "A", Grantors herein, ~ .. farmhi of ~~"~!; ;~~,,,,~,~ . o, DOMMO AC7 ¢ r ~ NWE E Cumb. Cro., Ps.. ~ EPARTMEN]' OF REVpNU ~N. SYLVgNIA ~ ._ . ' ~ ~ ~ ~, RFAItY ti _.. _. + I X P.,.1 &taN Tr.n,f.r Tar tdANSFFA .~ ~ p.n ~ .s-~` , ,4n1. G,?o °~ • o ux ruK~••rc ~ $ 3 p Q Q - cwn(r. c.. ,t. co~ ~ . Re.urct ~ . .~~. eoa(~26 Face 72.8 z .i`~ `26/2010 2:58:04 PM CUMBERLAND COUNTY Inst.# 197601929 -Page 1 of 2 . , ~ B ND the~aid pr~ttpga hereby covenant and agree. that .they will warrant enerall the arty hereby conveyed. ga~ W Mmeo n ~ °X'xpae N ~qed .~/O~ . ip IN L6'ITNE'SS g'HE'REQF, said graentora have hersaptto set their 'hand a and sea18 the day and year firet above wrlttsn, ~twea, b:°i~ ..y paw.nn ~ (C~..~.Y pl!j't.~a~~_ /~ ~ "` i~` ~"""` °i Robert P: Neuhauser Truate~ `~rd ~. .....-........... ._~._..__..~..._...~ w B. Dax'cey, Jr., stee We, the undersigned, being all bP the persona interested in Carlisle Joint Ventare A ,hereby eonsentto and appravo~y~th~ aonvey~oe. r v r. I do hereby certftp that the precise residence and complete poet office address o! the 'within Grantees is 4129 Wisconsin Aveu/n~e,~ NSW. , Washington, D. • C. ~ 20016. Attorney for the rantees ---" State of Pennsylvania ~ . Corcnty of Cumberland }ss' Ou this, the ,~„ .,~,1~ day of ) \ _ ~ . the uncle ~"""-' ,1876 ,before me, +~igned a,~icer, psrsona-ly app~.~ Robert P. Neuhavser and Freak B. Darcey, Jr., Trustees Por CarIisie•Joint Venture "A", kno+an to me (or satisfactorily proven) to bs the persons whose ~+ea are subscn'bsd to the :within. iH.strty~,t, and ackrwwledged that , t~ y executed the same for the purposes therein Contained, ,lN WITNESS H'$.8?2EOF, I hererpitq set my hand and oflloial seat . ++a,y ham AdW, a.~w.n„w~~""(:1~.--/.~~~~~~fG¢~R"`~3'~ rr co»nm4,7°n ~..~-,_'~" !s, te~d2-.__,,,r~~ ;#fL.,~,;;; ~ x ~~ ` ^ `V • . • 800KJp 2S PACE . 7~,$ :av;. 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