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Home My WebLink About10-22-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE pennsylvani~ ~ BUREAU OF INDIVIDUAL TAXES ',r'~~ \(>~ ~ l~"r. ~ , ~ DEPARTMENT OF REVENUE (~T~~C~' !n~Fl ESIDENT INHERITANCE INHERITANCE TAX DIVISION r•~.A-q[~ppR ~I~$gMENT, ALLOWANCE OR REV-537 EX AFP (12-11) Po aox zao6ol R`-~~' ` SA~L'L(! E OF DEDUCTIONS, HARRISBURG PA 17128-0601 AND ASSESSMENT OF TAX ry r n n .l~~l OC.T ZZ ~~', ~L~: 3J DATE 10-22-2012 ESTATE OF COSTON CAROL J - -- DATE OF DEATH 12-10-2011 ORPHfiuUS u~~~~'f~ FILE NUMBER 99 12-1649 MICHAEL CHEREW CUMBERI PA ~WD CO COUNTY NON-RESIDENT~R ,2( i ', KA . ., ACN 101 II 624 N FRONT ST APPEAL DATE: 12-21-2012 WORMLEYSBURG PA 17043-1022 See rev I ( erse sine under Objections) ~ ! ,, A~ount Resitted MAKE CHECK PAYABLE AND REMIT PAYMENT I ~~70: PA DEPARTMENT OF REVENUE P.O. BOX 280601 HARRISBURG, PA 17128-060 CUT ALONG THIS LINE ----------------------- ~.- RETAIN LOWER PORTI ------------------------- ON FOR YOUR RECORDS ~ '~ REV-537 EX AFP C12-11) NOTICE OF NONRESIDENT INH ------------------------------------ ERITANCE TAX APPRAISEMENT, ALLOWANCE - --- bR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COSTON CAROL J FILE N0. 99 12-1649 ACN 101 DATE 10-22 2012 TAX COMPUTATION METHOD ELECTED: (X) FLAT RATE C ) PROPORTIONATE TAX RETURN WAS: C ) ACCEPTED AS FILED C ~ CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 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) 8. Total Assets C1) 112, 900.00 C2) .00 C3) .00 C4) .00 c5) .00 t6) .00 cn .00 cs) NOTE: To insur@ proper credit to your account, submit the upp r portion of this form w th your tax payment. ~~... 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 c9) .00 Clo) 9,516.61 (11) C12) (13) C14) 112, 90 q. 00 NOTE: If an assessuent 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. ASSESSMENT OF TAX: I 15. Amount of Line 14 at Spousal rate Clg) .00 X 00 - . 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 103,383.39 X 045 = 4,65 .25 17. Amount of Line 14 at Sibling rate C17) .00 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 - .00 19. Principal Tax Due TAY /`D CTTTr. C19) 4,652 .25 _. AYMEN DATE RECEIPT NUMBER DISCOUN C+) INTEREST/PEN PAID C-) AMOUNT PAID 08-03-2012 NR015766 .00 3,934.00 09-22-2012 NR015880 .00 95.14 INTEREST IS CHARGED FROM 09-23-2012 TO 10-30-2012 TOTAL TAX CREDIT 4,029. 4 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 623 . 1 REVERSE SIDE OF THIS FORM INTEREST AND PEN . 2 5 TOTAL DUE 625. b ~ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), . YOU MAY B~ DUE \ ~J A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTION'S.) v RESERVATION: Estates of decedents dying on 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 appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. NOTICE: Section 9140). OBJECTIONS: 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 ^ay ob5ect within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an a ec tonic pro es o e valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the ^atter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: 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, P.O. Box 280601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See Dage 4 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3> months after the decedent's death, a discount of five percent (5%) of the tax paid is allowed. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, way be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREY-1313). Applications are available online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). PENALTY: The 15Y. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 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 Deriod as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: 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 (6%) 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. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Y~ar Rate Factor 2000 8% .000219 2001 9Y. .000247 2002 6Y. .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5Y. .000137 20D6 7Y. .000192 2007 8Y. .000219 2006 7Y. .000192 2009 5% .000137 2010 4% .000110 2011 3Y. .000082 2012 3% .000082 --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 ^ade 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 DEPARTMENT OF REVENUE Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REV-1470 EX (Ot-10) r ~ pe11t1$~/~Vat'11C'~ INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES Po Box 2aosoi DECEDENT'S NAME FILE NUMBER COSTON CAROL J 9912- 649 REVIEWED BY ACN Elizabeth Bloom 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES I Reduced the schedule to $9,516.61 Section 9116(b)(2) of the Inheritance and Estate Tax Act of 1991 sets forth th method of computation of Inheritance Tax in the estate of a nonresident decedent. When the tax is calculated by the flat rate method, the only deductions allowed y the statute are any mortgages, liens or taxes that encumbered the Pennsylvania prope y which were due and owing as of the decedent's date of death. ROW haae 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDNIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: MICHAEL CHEREWKA ESQ 624 N FRONT ST WORMLEYSBURG PA 17043 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR015766 ACN ASSESSMENT CONTROL NUMBER 101 ESTATE INFORMATION FILE NUMBER 99 12-1649 NAME OF DECEDENT (LAST) (FIRST) (MI) COSTON CAROL J DATE OF PAYMENT 8/23/2012 POSTMARK DATE 8/3/2012 couNTY Non-Resident DATE OF DEATH 12/10/2011 REMARKS SEAL TOTAL AMOUNT PAID RECEIVED BY COMMOMA/EALTI.1 OF PENNSYLVANIA DEPARTMENT OF REVENUE Elizabeth Bloom Register REV-1737-2 EX + (6-OS) (FI) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NDNRES]DENT DECEDENT SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA ESTATE OF FILE NUMBER CAROL J. COSTON oo_~~_n~a~ Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having ' situs in Pennsylvania. Property jointly-owned with right of survivorship should be disclosed 6n Schedule F. All real estate must reported at fair market value, which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell and both having reasonable knowledge of the relevant facts. rTEM NUMBER DESCRIPTION VALUE AT DATE OF D TH y. 1194 LOWTHER ROAD, LOWER ALLEN TOWNSHIP, CUMBERLAND COUNTY, PA 112,9 '0.00 _ s SEE HUD-1 SETTLEMENT STATEMENT ATTACHED __ _ _ ._ _ ._ _ _ _ . __ _ _. _. _ _.._ _ _ _ _ _ _ .. __ _ ___ _ _ _ _ __ _. _ _ _ _ - _. _ __ _ _ __.. _ _ __ _ _. _ - - _ ~ _ '~ I~ LI_ 1 ~'I I I I~ ~ ~~ PART 1 TOTAL __ __ _ $ 112, 90 00 PART S TOTAL (From reverse side.) $ X00 TOTAL (Also enter on Line 1, Recapitulation) $ 112,90 00 (If mnro cn~nn ic. .ae.l~,.,l ...... ...Las:...... _~__.- -~ ----- -: .~_ _ REV-1737-7 EX + (6.OB) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT ~~CNEDtl~E 1 DEBTS OF DECEDENT, Use Schedule I, Part z, ONLY for MORTGAGE LIABILITIES, & LIENS proportionate method of tax computation. EStATE OF FILE NUMBER CAROL J. COSTON 99-12-0361 Part 1 must include mortgage liabilities, liens and taxes against the Pennsylvania realty that were due and owed as of the date of decedent's death. Complete Part 2 ONLY when the proportionate method of tax computation is elected. ~I ITEM NUMBER DESCRIPTION AMOUNT t. - -- SETTLEMENT CHARGES (HUD-1 LINE 502 LESS INHERITANCE TAX ESCROW) 9,~ .00 2. MORTGAGE -FULTON BANK (HUD-1 LINE 504) ~ 9,51 ~_. .00 ~,. 3. SELLER ASSISTANCE (HUD-1 LINE 506) 4,0 .00 4. ATTORNEY'S FEES SALE OF REAL ESTATE 2,70 0 -._ - _ _ ___ TOTAL PART 1. $ n. 25,4 .00 Toren peer ~ s ' ~oo TOTAL (Also enter on Line 10, Recapitulation.) $ 25, .00 (If more space is needed, use additional sheets of paper of the same size) °-.~~ A. Settlerrtent Statement (HUD-1) _~ OMB Approval No. 2502-0265 1. ^ FHA 2. ^ RHS 3. ^Conv. Unins. 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: 4. QX VA 5. ^Conv. Ins. 12,-17 OOOD145666 10-10-6-0630479 C. Nots: This form is famished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agents are shown. Items marked "(p.o.c)" were paid outside the dosing; they are shown her f i f e ar n ormational purposes and are not included In the totals. D. Name & Address of Borrower: E. Name & Address of Seller: F. Name 8 Address of Lender: Luke Garett Sweeney 226 Maplewood Ddve Dover PA 17315 The Estate of C. Jane Colton Mortgage Research Center, LLC , , 1194 Lowther Road, Camp Hill, PA 17011 clta vebE~s >:llited Flare Inds 2101 CYrapel Plate C't, Ste 107 Cbluab~a, IVD 65203 G. Property Location: 1194 Lowther Road H. Settlement Agent: I. Settlement Date: 04/13/2012 Camp Hill, PA 17011 A One Settlement Services, LLC 337 Uncoln Street, Carlisle, PA 17013 Disbursement Date: 04J13/2012 Lower Allen Township Place of Settlement: 337 Uncoln Street, Carlisle, PA 17013 #~., `~ ~r ' r:~' 101. fContract sales pdce •Ibb_~t' ait?%/1FI{Hiti1F't~..., rr..,~~ ,,~ ` 102 Personal 112,900.00 401. Contract sales price 112,900.00 . 402 Personal ro 103. Settlement charges to borrower (line 1400) 9,094.35 . 403. 104. 404. 105. 405. Ad ustmenb for items aid seller in advance Ad ustments for Items aid b seller in d 106. CityRowntaxes to a vance 406. Cityftowntaxes to 107• County taxes 04/13/2012 to 12/3112012 408 .00 407. County taxes 04/13/2012 to 12131!2012 408 00 108. Assessments 04/13/2012 to 06/3012012 236 90 . . 408. Assessments 04/13/2012 to 06/30/2012 2 9 109. SewedTrash 04/1312012 to 06130/2012 , 0 110. . 93.39 409. Sewer/Trash 04113/2012 to 06/30/2012 93.39 410. 111. 411. 112 412 120 Gross Amount Due from eortorsar 122 732 84 . w!QQ~ ? v: . 420. Gross Amount Due to Seller 113,838.29 r* °,~ - 201. Deposit or earnest mone r r ... :: ,i00~': `RMift~cYiigils`' i4irlotriie+ ' .-far ~ ; -, 202. y Prindpal anrount of new loan(s) 2,0.00 501. Excess deposit (see instructions) 203. Existtn loa s taken sub ect to 115,327.00 502. Settlement charges to seller (Ilne 1400) 16,263.91 204. 503.' Existin loa s taken sub'ect to 205 504. Payoff of first mortgage loan to Fulton Bank 9 ~_,516:6'C 206. Seller Assistance 505. Pa of secondmort a loan 4,000.00 506 Seller Assista 207. . 507 nce 4,OD0.00 208. . 508. 209. 509. Ad ustmente for items un id b seller 210. Cityftowntaxes to Ad ustments for items un aid b seller 211. County taxes to 510. Cityftowntaxes to 212. Assessments to 511. County taxes to 512. Assessments t 213. o 513 214. ~ . 215. 514. 216. 515. 217 516. 218. 517. 219. 518. 220 Total Paid /for Borrower a r, ~ • . 300 ' r "` 121 327 00 519. 520. Total Reduction Amount Due Seller 29 780 52 „ 301. I rowar i ;~ Gross amount due from bonovver (line 120) ~ ~ a »:. ^.,,~~ ~"'• F. ~ 122 732 64 "800:'s^' ~ Giitr~-. ~~~}~* G , . _ ' 302. Less amounts pald by/for bonower line 220 ( , . 601. ross amount due to seller (line 420) 113 638.29 ) 121,327.00 602.. Less reductions in amount due seller (line 520 , 303. Cash ^X From ^ T B ) 29 780 52 o orrower 1,405.64 803. Cash X To ^ ^ From Seller nr /oril unto Rm~.~.. CwmnllYVNO ON6 ep,mq numu.r. W r +o.... rKrr.... n . .aux.mwo.,n,rmwnon.rn rw.e..~M,..,,..,....__.,__._Y°_--. .. 83,857.77 _• _ - 700 So :~ f=fe"(er "~ 6 .00 -. • .~~ ~"~~r~sw 6t~c8mmir 1~i ~s:~<dlows: _ , ~~ • Paid: Frbm Paid From . ' -701 • $3 467.00' Coldwell Banker Homestead to Borrower s Seller_'s ' Funds at Funds aE 702. $3267.00 to Re/MaxDeltaGroup 703. Commission paid at set0ement .Settlement Seltlemerit 704. Broker Fee to Cddwell Banker Homestead Group 6,534,00 395.00 801. Our origination charge (IndudesOdginatlonPolnt0.000%or$1 153 27) $2 198 27 m , . , . 802. Your credit or charge (prints} for the spedfic Interest rate chosen $ (fro GFE#1) 803. Your adjusted origina0on charges (from GFE #2) (from GFE A) 804. Appraisal fee to Mort a e Research Center $375.00 P.O.C. B' (from GFE #3) 2,198.27 805. Credit re to from GFE #3 806. Tax service to from GFE #3 807. Flood certitica0on to from GFE #3 808. Appraisal Resinspedion Fee to Mort a e Research Center 809. VA Funding Fee (from GFE #3) 200.00 to VA (from GFE #3) 2,427.35 900, 'IEeirs^R" >61 _. _ . „... .: .be'PaAd: ' +Aiirrrrice . 901. Dally interest charges from from 0411312012 to 05/0112012 ~ $12.2436/day (from GFE #10) 220 38 902. Mort a insurance lum months to 903. Homeowner's insurance for 1 from GFE #3 . ears to Labe Mutual 9~ (from GFE #11) 490.00 • months to rom GFE #1 1 ~ 1001. Initial deposit for your escrow account 1002. Homeowner's Insurance 4 months $ 40.83 !month $163.32 (from GFE #9) 1,111.60 1003. Mort a e Insurance months $ !month 1004. Property taxes 4 month 1 90.00 s $ 47.501month $ 1005. School taxes 13 months $ 92.63/month $1,204.19 1006. Assessments months $ 0.00/month $ 1 0 0 7. Aggregate Adjustment $,~ 91 .y ~ ~ p{ 110tia`rT1h~:L`Ha ~_ i' 1101. TIOe services and lender's O8e insurance 1102. Settlement or dosing lea to from GFE #4 1,163.75 1103. Owners title insurance 1104. Lender's title insurance from GFE #5 • $1,163.75 1105. Lender's title poky limit $115 327 00 Landers Polic , . y 1106. Owners OOe policy limit $112,900.00 Owners Policy 1107. Agent's portion of the total Otte Insurance premium $903.66 1108. Underwriters por0on of the total title insurance premium $260.09 1109. Email Fee to A One Settlements 1110. Notary Fee to An eta Un er 50.00 1111. ire transfer Fee to A One Settiertrents!Orrstovn 30.00 1112. Overnight Mall Fee (Buyers dosing pkg) to A One Setdements/Fed Ex 12 W 1113. Overnight Mail Fee (Payoff/Prooeeds) to A One SetflementslFed Ex 10.00 "1200 'Caovlm _ •' "1~dfi1 f>i~i'~h r ; , - ~ 20.00 1201. Government recording charges _ ~ $ 1202. Deed $62.00 Mort a e $92.00 Release S (from GFE #7) 154.00 1203. Transfer taxes $ 1204. City/County taxlstamps Deed $1,129.00 Mort e $ (from GFE #8) 1,129.00 1205. State Taxlstamps Deed $1,129.00 Mort e $ 1206. lid $ Mort a e $ 1,129.00 '1300. ftlooalSWlelYi}64. _ T~ .v 1301. Required services that you can shop for 1302. Survey to (from GFE #6) 1303. Pest Inspedion to Com late Ins 'on A en 1304. 2012 County/Twp taxes $50.00 P.O.C. B . to Bonnie K. Miller Tax Collector 1305. 2011-12 School Taxes 569 96 to Bonnie K. Miller Tax Colledor 1306. Tax Cert Fee $1,111.60 P.O.C. S' . 1307. Final SewerlTrash -A Ma to A One Settlement Services Pr•~ Y & Jurnt L 10 0 o ower Allen Townshi Munid al Authori 1308. Final Water - Private no final to PA American Water . 108.95 1309. Deed Prep to Guardian Transfer Inc , . 1310. Inheritance Tax Escrow to PA De t, of Revenue 125.0 1311. Radon Inspection to Com Isle Ins coon A en 1312. Basement hand rail re airs $375.D0 P.O.C. e• 7'000.00 p to Stouffer Gonstrudion r t . R rr Ilw~rarcr. 270.00 'Paid outside of dosing by (Bjonower, (S}eller, (L)ender, (I)nvestor, Bro(K)er. "Credit by lender shown on page 1. "'Credit by seller shown on~page35 16,263.91