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Home My WebLink About09-17-04COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE, PLAINTIFF VS. ESTATE OF LEWIS HEIGES, DECEASED: ESTATE OF IRA HEIGES, DECEASED ESTATE OF SUSAN HEIGES, DECEASED: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW FILE NO.: 2142-1041 RF'T.~'2~C~ FOR VALUE RECEIVED, the property hereinafter described is hereby released from the lien, payment, operation and collectibility of any and all succession, estate, or inheritance taxes, including direct, transfer and collateral inheritance taxes, now due or that may hereafter become due the Common~iaealth- of Pennsylvania from the Estate of Lewis Heiges, deceased, the Estate of Ira Heiges, deceased; and the Estate of Susan He•iges, deceased. All of the decedents were residents of Cumberland County. ALL THAT CERTAIN TRACT OF WOODLAND situated in Monroe Township, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at stones on line of lands of Henry Bowman heirs, thence along said land and land of and land of G. B Strock North sixty-eight and three-fourth degrees East one hundred and sixty-six perches to stone; thence South twenty-seven and one- fourth degrees East, twenty-seven and five-tenth perches to stone; thence South sixty-eight, and three-fourth degrees West; one hundred and sixty-four perches to stone; thence North twenty-nine and one-half degrees West, twenty-nine perches to stones at the place of beginning. Containing TWENTY EIGHT ACRES AND ONE HUNDRED AND EIGHT PERCHES. It being the same tract of land designated as NO. Two, which was conveyed by the Clerk of the Orphans' Court of Cumberland Count, by deed dated November 22nd, 1899, and recorded in the Recorder's Office in and for said Cumberland Count in Deed Book "Z", Vo1.5, page 432, to Anr_ie L. Stambaugh, the present grantor, as be reference to said deed will more fully and at large appear. AND IT IS FURTHER AGREED that the Commonwealth will not look to the above described premises, or any part thereof, for payment of any part of the principal and interest owed by the above captioned estate, now or hereafter to become due, or in any way disturb, put to charge or damage, the present. or any future owner or owners, occupier or occupiers of the said above described premises or any part or portion thereof, for or by reason of the said judgment or any matter, cause or thing, thence accruing or to arise; provided that nothing herein contained shall affect any judgment or its legal validity so far as respects all other lands and tenements of the said estate which are not herein expressly released therefrom. This release of lien is given pursuant to the authority vested in the Secretary of Revenue by Sections 809, 810 and 811 of the Inheritance and Estate Tax Act of 1961, Act of June i5, 1961 (P.L. 373, No. 207) 72 P.S. ~ 2485-809-811}; the Act of December 13, 1992 (P.L. 1086, No. 255) (72 Pa.C.S. ~ 1775); the Act of December 13, 1982, (P.L. 1086, No. 225) (72 Pa.C.S. § 1775) and the Act of August 4, 1991 (P.L. 97, No. 22) (72 P.S. § 9175). 2 IN WITNESS WHEREOF, these presents have been duly executed this ~ % day of ~.~-~r ;,;,z-~` 2004 ,~ COMMONWEALTH OF PENNSYLVANIA BY : c, ~~ Joseph Breen Deputy Secretary for Taxation Department of Revenue Attest: ~. /~~ 3 ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF DAUPHIN On this ,~~ day of C~,~~~-~' ~--~~ 2004, before me, a Notary Public in and for the county and state aforesaid, personally appeared Honorable Joseph G. Breen, Deputy Secretary for Taxation, Department of P~ever~ae, of the Commonwealth of Pennsylvania, known to me to be the person whose name is subscribed to the above release, and acknowledge that, being authorized to do so, he executed the foregoing release for the purpose therein contained by signing on behalf of the Commonwealth of Pennsylvania. WHEREOF, I have hereunto set my hand and official seal this ~4 ~,4 .,:~ ? day of ~: .z-~-_ 2004. c~ /~~~~ Z Jose G. Breen Deputy Secretary for Taxation Department of Revenue Sw to me ,yt~h-~' s 3 ~ day of ~~.~' ;..t L~ ~.-~/ ~ 2004 . :_~~..h otary Public My Commission Expires: NOTARWL SEAL CHRISTINE A. STAHL Notary Public CITY OF HARRISBURG,DAUPHIN COUNTY AAy Commission Expires Jan 28, 2006 OFF,CF 'F CHIEF COUNSEL DEPT. 281061 ~RISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE August 26, 2004 Brian C. Linsenbach, Esq. Schrack & Linsenbach 124 West Harrisburg Street P.O. Box 310 Dillsburg, PA 17019-0310 Re: Estate of Lewis Heiqes, et al Inheritance Tax Release of Lien Dear Mr. Jones: PHONE: 717 787-1382 FAX: 717 772-1459 KENNETH D. HENDERSON DIRECT DIAL: (717) 783-3673 khenderson@state.pa.us 'Reference is made to your letter dated August 17, 2004, to the Department of Revenue's Office of Chief Counsel and our telephone discussion this morning with respect to the ~bove-referenced matter. Your letter requests that the Revenue Department provide you with a release of lien related to a parcel of property once owned by Lewis Heiges, who died in 1925. As we discussed, the Revenue Department routinely issues inheritance tax releases of liens but does not do so prior to the receipt of adequate consideration. In accordance with its standard policy, the Office of Chief Counsel will recommend that the inheritance tax lien imposed against the subject property be released upon payment of consideration equivalent to multiplying the current fair market value of the property by the appropriate inheritance tax rate at the time on each decedent's death. Interest will be abated. There will be no penalty imposed. Filing the release of lien will eliminate the need to file an inheritance tax return. The Department of Revenue will accept the'sales price of the property, as evidenced by the sales agreement. You stated that the property is being sold for $50,000. Kindly provide my office with a copy of the sales agreement to confirm the $50,000 sales price. Honorable Joseph G. Breen August 25, 2004 Page Two I understand there to be three estates that held an interest in the property at issue. These estates and the year of death of each decedent are as follows: the Estate of Lewis Heiges (1925); the Estate of Ira Heiges (1942); and the Estate of Susan Heiges (1954). I further understand that the property was transferred to lineal descendants. The rate of the tax for transfers to lineal descendants for each estate was two percent at the time' of each decedent's death. The Department of Revenue will provide you with the release of lien for $3000, computed as follows: Name of Estate (Date of Decedents' Death) Value of Tax Amount Property Rate Due Lewis Heiges (1925) $50,000 2% $1000 Ira Heiges (1942) $50,000 2% $1000 Susan Heiges (1954) $50,000 2% $1000 Total Due ~3000 You should make the $3000 payment to the Register of Wills of Cumberland County. Fax to me a copy of the receipt of your payment. I will then send to you an original and copy of the release of lien. You should file the original with the Register of Wills of Cumberland County. The copy may be retained by you for your files. If you have any questions or require additional information, please let me know. Sincerely, Kenneth D. Henderson Deputy Chief Counsel KDH: j lh Assgn#6990 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIWDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ~ECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004361 LINSENBACH BRIAN C 124 W HARRISBURG PA DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 000-00-0000 FILE NUMBER: 2142- 1041 DECEDENT NAME: HEIGES IRA DATE OF PAYMENT: 09/09/2004 POSTMARK DATE: 09/07/2004 COUNTY: CUMBERLAND DATE OF DEATH: 00/00/0000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 83,025.00 TOTAL AMOUNT PAID: 93,025.00 REMARKS: FOR RELEASE OF LIEN SEAL CHECK# 10103 INITIALS: MW RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDTV/DUAL TAXES TNHER*rTANCE TAX DTVTSI*ON DEPT. 280601 HARRTSBURG., PA 17128-0601 COMMON#EALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT RE¥-1507 EX kFP [01-65) BRZAN C LZNSENBACH, ESQ SCHRACK & LZNSENBACH 12~ N HARRZS8URG ST DZLLSBUR6 PA 17019-0510 DATE ~ 10-04-Z004 ., ESTATE OF HEZGES ZRA DATE~OF DEATH 04-16-1942 FZLE NUMBER 21 42-1041 ~gT 1 ~°~I*TY': 6 CUMBERLAND · cR ~ '~ zoz ; ~ I lmoun{ R~mL~ted HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF NTLLS CUHiiERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, subei~ *he upper por~,on of ~chis fore wi~h your *ax payeen~:. CUT ALONG THZS LZNE ~* RETA'rN LONER PORTZON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~## ZNHERZTANCE TAX STATEMENT OF ACCOUNT ESTATE OF HEZGES ZRA F'rLE NO. 21 42-1041 ACN 102 DATE 10-04-2004 TH'rS STATEMENT TS PROV'rDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAHED ESTATE. SHO#N BELO# TS A SUHNARY OF THE PR/NCTPAL TAX DUE, APPLTCAT/ON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, 'rF APPL/CABLE, A PROJECTED /NTEREST F/GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-01-2004 PR/NC/PAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): $,025.00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 09-07-2004 CD004561 .00 $,025.00 ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULAT/ON OF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), TOTAL TAX CREDZT $,025.00 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTTONS.