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HomeMy WebLinkAbout03-0555COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 171280601 REV-1500 INHERITANCE TAX RETURN ~LENUMeER RESIDENT DECEDENT , 21 i COUNTY CODE 5£3' O3 YEAR NUMBER ; DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER BLACKSMITH, AURELIA T. 192-16-1640 ~ DATE OF DEATH (MM-DD-YEAR) , DATE OF BIRTH (MM-DD-YEAR) ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE o 12/13/2002 I 12/01/1924 "' REGISTER OF WILLS C3 I~IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) t SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death pdor to 12-13-82) 11. 12. 13. 14. [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) -- [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9~113(A) (Attach Sch O) 12-31-91 and 1-1-95) ~HiS~$"E~t'I~N MUST BE GQ~LETED, ~ CO~D~C~ ~ ~O~iCt~ENTiA~ TAX'~ S~ ~E DiREC~ TOt NAME ]COMPLETE MAILING ADDRESS Ivo V. Otto III, Esquire FIRM NAME (if applicable) i Martson Deardorff Williams & Otto ' Ten East High Street ................ Carlisle, PA 17013 tTELEPHONE NUMBER 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 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) Total Deductions (total Lines 9 & 10) (1) Non~_j (2) 1,350.72' None None 2,167.04 None 9,281.05 10,855.61 180.84 (8) 12,798.81 (11) 11,036.45 Net Value of Estate (Line 8 minus Line 11 ) (12) 1,762.36 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,762.36 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x o00 (15) or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate x °045 (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) 1,762.36 79.31 19. Tax Due 79.31 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 505D South West Street ICI ~STATE pA IZ[P 17103 ~'" Carlisle I Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) If Line 2 is greater than Line I + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE 79.31 0.00 (3) ................. O-00 (4) (5) __ 79.3 1 (5A) ....... (5B) 79.31 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 right 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 "in trust for" or payable upon death bank account or security at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate 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 perjury, 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 _p_reparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATJ~RE OF PERSON RESPONSIBLE FOR FILING RETURN G/~,L. Blacksmit~ Jif. / ~ SIGNATURE OF PERSON RESPONSIBLE FOR FILINgS-TURN ADDRESS DATE 1215 Geor~:etown Circle Carlisle, P.~ 17013 ~//Tf/~ ADDRESS DATE SiGNATu~F PREPARER ~I-~R THAN REPRESENTATIVE ADDRESS ..... DATE Ivo V. Ottolll, E~ire~ ~ x ..... . .... Ien ~asr ~lgQ ~eet _ ~~~ C~lisle, PA 17013 Z/'/~Z For dates of dea~ on or aRer July 1, 1994 and before Janua~ 1, 1905, ~e ~x rote imposed on the net value of transfers to or for the use of ~e sumiving spouse is 3% [72 P.S. ~91~6 {a) 0.1) (i)]. For dates of death on or aRer Oanua~ ~, 1995, the ~ rote imposed on the net value of transfers to or for the use of the su~iving spouse is 0% [72 P.S. ~91 ~6 (a) (1.1) (ii)]. The s~t~s not exempta transfer to a su~ivinfl spouse from ~x, and the s~tuto~ requirements for disclosure of asse~ and filing a tax return am still applimble even if the su~ivino spouse is the only beneficial. For dates of death on or aRer July ~, 2000: The tax rote imposed on the net value of transfers from a debased child ~en~-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a steppamnt of ~e child is 0% [72 P.S. ~9~ 16 (a) {1.2)]. The tax rate imposed on the net value of transfers to or for the use of ~e de.dent's lineal beneficiaries is 4.5%, ex.pt as noted in 72 P.S. ~9116 a.2) [72 P.S. ~9~6 (a) 0)]. The tax rots imposed on the net value of transfers to or for ~e use of the de~dent's siblings is 12% [72 P.S. ~9116 {a) (1.3)]. A sibling is defined, under Section 9102, as an individual ~o has at least one parent in mmmon with ~e de.dent, whether by bl~d or adoption. COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF i FILE NUMBER BLACKSMITH, AURELIA T. 21 - 03 - All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 48 shares, MetLife Inc., Cusip # 59156R10 28.14 1,350.72 TOTAL (Also enter on line 2, Recapitulation) 1,350.72 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER BLACKSMITH, AURELIA T. ~ 21 - 03 - Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 2 3 4 5 6 7 Citizen's Bank, checking account # 6105598701 Cash on hand The Sentinel, refund Garnet Management, security deposit refund Elwood Gardens, rent refund Comcast Cable, refund Met Life, dividend replacement check TOTAL (Also enter on Line 5, Recapitulation) 886.11 248.00 14.10 545.00 453.03 9.21 11.59 2,167.04 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF BLACKSMITH, AURELIA T. FILE NUMBER 21 - 03 - ITEM NUMBER This schedule must be completed and filed if the answer to any of questions I through 4 on page 2 is yes. DESCRIPTION OF PROPERTY their relationship to decedent and the date of transfer.. ?.A,T, .E_O_F._D.E_A_T_H_ Include the name of the transferee, IIVALUI- UI- Attach a copy of the deed for real estate. Citizen's Bank Account # 6142-326114, Aurelia T. Blacksmith, ITF, Edmund S. Blacksmith (Son), opened 08/21/1998 Citizen's Bank Account # 6146-312339, Aurelia T. Blacksmith, ITF, John M. Blacksmith (Son), opened, 10/20/1988 Citizen's Bank Account # 6146-708224, Aurelia T. Blacksmith, ITF, Gary L. Blacksmith, Jr. (Son), opened 02/16/1988 2,196.92 5,058.40 % OF DECD'S INTEREST 100% EXCLUSION i ( F APPLICABLE) 100% 2,025.731 100% Note: Administration expenses m excess of estate assets were paid from above assets TAXABLE VALUE 2,196.92 5,058.4O 2,025.73 TOTAL (Also enter on line 7, Recapitulation) 9,281.05 COMMONWF. ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEH FUNERAl_EXPENSES& ~TNE COSTS ESTATE OF FILE NUMBER BLACKSMITH, AURELIA T. 21 - 03 - Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT ITEM NUMBER A. 1 2 3 4 B. 1. FUNERAL EXPENSES: Hoffman Roth Funeral Home Hillside Cemetery, interment Hillside Cemetary, grave marker inscription Talmore at Oak Terrace, funeral reception Georges' Flowers See attached continuation schedule ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees State Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, filing fee, Inheritance Tax Return EVP, stock valuation report Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 7,082.50 1,279.00 509.00 727.98 45.58 200.00 895.00 15.00 1.55 100.00 10,855.61 Schedule H Funeral Expenses, continued Valerie Loster, funeral expenses Romanian Orthodox Church, funeral service $100.00 $100.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~H ESTATE OF :FILE NUMBER BLACKSMITH, AURELIA T. 21 - 03 - 3 Reserved for miscellaneous expenses 100.00 Page 2 of Schedule H REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF BLACKSMITH, ALTRELIA T. FILE NUMBER 21 - 03 - NUMBER I. 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Note: Percentages based on percentage of funds held in trust for each beneficiary Edmund S. Blacksmith 222 South Guadalupe Ave. Unit # 4 Redondo Beach, CA 90277 RELATIONSHIP TO DECEDENT Do Not Mst Trustee(s) Son AMOUNT OR SHARE OF ESTATE 124% estate residue John M. Blacksmith 321 York Road Carlisle, PA 17013 Gary L. Blacksmith, Jr. 1215 Georgetown Circle Carlisle, PA 17013 Son 154% estate residue Son 122% estate residue Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shee II. i NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT ~BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE COMMONWEAL~'I OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF BLACKSMITH, AURELIA T. , FILE NUMBER 21 - 03 - Include unreimbumed medical expenses. ITEM NUMBER DESCRIPTION Outstanding checks at DOD, Citizen's Bank account # 6105598703 Sprint, final bill PPL, final bill TOTAL (Also enter on Line 10, Recapitulation) AMOUNT i501o0 8.01 22.83 180.84 CITIZENS BANK Account Number 6 ! 05598703 Account Title AURELIA T BLACKSMITH Date Opened 1/1/1981 Account Type Checking Principal Balance as of DOD $886.11 Account Balance as of DOD $886.11 CITIZENS BANK Account Number Account Title 6142-326114 Account Type Principal Balance as of DOD AURELIA T BLACKSMITH ITF EDMUND S BLACKSMITH $2196.7 Interest from Last Posting to DOD $0.22 Account Balance as of DOD $2196.92 YTD Interest to DOD $5.04 Date Opened 8/21/1998 Savings CITIZENS BANK Account Number 6146-312339 Account Title AURELIA T BLACKSMITH ITF JOHN M BLACKSMITH Date Opened 10/20/1988 Time Deposits Account Type Principal Balance as of DOD Interest from Last Posting to DOD $5039.14 $19.26 Account Balance as of DOD $5058.40 YTD Interest to DOD $233.19 CITIZENS BANK Account Number Account Title 6146-708224 Account Type Principal Balance as of DOD AURELIA T BLACKSMITH ITF GARY L BLACKSMITH JR $2019.29 Interest from Last Posting to DOD $6.44 Account Balance as of DOD $2025.73 YTD Interest to DOD $67.22 Date Opened 2/16/1988 Time Deposits 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 NO. REV-1162 EX(11-96) CD 002780 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 192-16-1640 FILE NUMBER: 2103-0555 DECEDENT NAME: BLACKSMITH AURELIA T DATE OF PAYMENT: 07/08/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/13/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $79.31 TOTAL AMOUNT PAID: $79.31 REMARKS: IVO V OTTO III ESQ SEAL CHECK//2O8 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS · _ ~" BUREAU OF ~NDTV/DUAL TAXES INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17128-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX IVO V OTTO MARTSON ETAL 10 E HISH ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER :COUNTY ACN PA 1701~'~'!'! . 08-18-2005 BLACKSMITH 12-15-2002 21 03-0555 CUMBERLAND 101 Amount Remitted REV-I$4? EX AFP CDI-OS) AURELIA T HAKE CHECK PAYABLE AND REM'rT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17013 CUT ALONG THZS LINE ~ RETA'rN LONER PORT'rON FOR YOUR RECORDS *~ REV-1547 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRAZSEMENT, ALLONANCE OR BZSALLONANCE OF DEDUCT'rONS AND ASSESSMENT OF TAX ESTATE OF BLACKSMTTH AURELTA T FILE NO. 21 03-0555 'ACN 101 DATE 08-18-2003 TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERN?NG FUTURE INTEREST - SEE REVERS=. APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Rmml Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) S. Closely Held Stock/Partnership Interest (Schedule C) ($) fi. Mortgages/Notes Receivable (Schedule D) (fi) $. Cash/Bank Deposits/Misc. 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 Expansas/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liab/litios/Lians (Schedule I) (10) 11. Total Deductions 1/350.72 .00 2/167.0q .00 .00 NOTE: To /nsura proper credit to your account, submit the upper portion .00 of this form with your tax payment. 9/281.05 (8) 10,855.61 12. 13. lq. NOTE: 180.8q (11) Nat Value of Tax Return (12) Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Nat Value of Estate Subject to Tax (lq) Zf an assessment was issued previously, 11nee 14, 15 and/or 16, 17, 12,798.81 reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of L/nm lq at Spousal rata 16. Amount of Line lq taxable at L/noal/Class A rata 17. Amount of Line lq at Sibling rata lB. Amount of Line lfi taxable at Collateral/Class B rata 19. Princ~ )al Tax Due ;AX CREDZTS: PAYMENT RECETPT DT~COUNT (+J DATE NUMBER INTEREST/PEN PAID (-) 07-08-2003 CD002780 . O0 IF PAID AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ll.03&.q5 1,762.36 .00 1,762.36 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 79.31 AMOUNT PATD 79.31 .00 .00 .00 (15) .00 x 00 = .00 (16) 1,762.36 x 0q5= 79.31 (~7) .00 x 12 = .00 (lB) .00 X 15 = .00 (19)= 79 18 and 19 will RESERVATION: Estates of decedents dying on or before December 11, 1961 -- 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 Coeaon#aalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR}: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act ~ of Z000. (72 P.S. Section 9lqO). Detach the top portion of this Notice end submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF N/LLS, AGENT 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-ISIS). Applications ara available at the Office of the Register of Hills, any of the 13 Revenue District Offices, ar by calling the special Z4-hour answering service for forms ordering: 1-800-S62-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-5020 (TT only}. Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest} es shown on this Notice must object within sixty (60} days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZ1, Harrisburg, PA 17118-1011, 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 ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviee Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sam 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 (5) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, end 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 end interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (93 months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent an and after January 1, 1981 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 1981 through ZOOS ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.~r Rate Factor Year Rate Factor 1981 ZOZ .000548 1987 91 . O00147 1999 71 . O0019Z 1985 16Z .OOO4S8 1988-1991 llZ .OOOSO1 ZOO0 81 .OOOZ19 1984 117. .000301 1991 9Z .000247 2001 97. .0002q7 1985 ISZ .000556 1995-1994 77. .000192 2002 6Z .000164 1986 lOZ .000Z74 1995-1998 92 .O00Zq7 ZOOS 5Z .000157 --interest is calculated as folloes: TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNiiUENT X DA/LY TNTEREST 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.