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Home My WebLink About10-22-12` r COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE pennsylvani~ ~ BUREAU OF INDIVIDUAL TAXES ~ 'fSfzJ~~IDENT INHERITANCE DEPARTMENT OFREVENUIE INHERITANCE TAX DIVISION j ~~ ~~ NT, ALLOWANCE OR REY-537 EX AFP C12-11) Po sox zso6ol DIS~1LCbW IF ~ OF DEDUCTIONS, HARRISBURG PA 17126-0601 ,~'~®~r AND ASSESSMENT OF TAX 22 ~~ 12; ~~ DATE 10-22-2012 ESTATE OF ORD SARAH ' L ~, '; DATE OF DEATH 03-28-2012 I ~ ~t n(~~ i~ ORP~`~t~.Q(,/}~jT FILE NUMBER 99 12-1489 lXV JEAN S. DOPTIS ~ `; .tBERLANp CO., Pq ACNNTY N001-RESIDENT ~H off( i 802 COAN HAVEN ROAD APPEAL DATE: 12-21-2012 LOTTSBURG VA 22511-2653 (See reverse side under Objections) Amount Reuitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: PA DEPARTMENT OF REVENUE P.O. BOX 280601 HARRISBURG, PA 17128-060 CUT ALONG THIS LINE _ .~ _RET_AIN LOWER PORTION FOR YOUR RECORDS ~ REV-537 EX AFP C12-11) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE R DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ORD SARAH L FILE N0. 99 12-1489 ACN101 DATE 10-22 2012 TAX COMPUTATION METHOD ELECTED: CX) FLAT RATE ( ) 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 (Schedule A) I1) 320, 000.00 NDTE: To insu proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to you account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) •00 submit the upp r portion 4. Mortgages/Notes Receivable (Schedule D) I4) .00 of this form th your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) .00 tax payment. 6. Jointly Owned Property (Schedule F) ~6) .0 0 7. Transfers (Schedule G) ~7) .00 8. Total Assets ts) 320,001.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (4) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00 11. Total Deductions C11) .00 12. Net Value of Tax Return C12) 320 000 .00 13. Charitable/Governmental Bequests (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax C14) 320, 00 .00 NOTE: If an assesss~ent was issued previously, l ines 14, 15 and/or 1 6, 17, 18 and 19 will reflect figures that include the total of ALL returns assesse d to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate I15) .00 X 0 0 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 320,000.00 x 045 14,400 .00 17. Amount of Line 14 at Sibling rate C17) .00 X 12 - .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 - .00 19. Principal Tax Due TAY rwrnrTC. Ilq) 14,400 .00 AYMEN DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 06-21-2012 NR015581 720.00 14,400.00 ~u~AL IAx GKEDIT 15,120. 0 BALANCE OF TAX DUE 720. OCR INTEREST AND PEN. 0 TOTAL DUE 720.IOCR +~ 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" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTION!S.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or en~oywent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Cowmonwealth 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 appraisewent, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice way ob]ect 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 ronlc vro es o e valid, you roust receive a confirmation number and processed date from the Board of Appeals website. You way 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 matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIYE 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 page 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 (5Y.) of the tax paid is allowed. REFUND <CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennrilvania Inheritance and Estate Tax" (REV-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 forws orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-B00-447-3020 (TT only). PENALTY: The 15% tax amnesty non-participation penalty is cowputed 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 save manner and in the the save time period 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 C6%) 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 Pennrilvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REY-1736) or on the Pennrilvania 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 Year Rate Factor 2000 8% .000219 2001 9Y. .000247 2002 6% .000164 2003 5% .000137 2004 4Y. .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4Y. .000110 2011 3Y. .000082 2012 3Y. .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 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 DEPARTMENT OF REVENUE Failure to pay the tax, interest, and penalty due way result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES INHERITANCE AND ESTATE TAX DEPT. 280601 HARRISBURG, PA 17128-0601 OFFICIAL RECEIPT No. NR015581 RECEIVED FROM: JEAN S DOPTIS 802 CORN HAVEN RD LOTTSBURG VA 22511-2653 ESTATE INFORMATION FILE NUMBER 99 12-1489 NAME OF DECEDENT (LAST) (FIRST) (MI) ORD SARAH L DATE OF PAYMENT 7/2/2012 POSTMARK DATE 6/21 /2012 COUNTY Non-Resident DATE OF DEATH 3/28/2012 REMARKS ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY Elizabeth Bloom SEAL COMMOIVIMEALTI~i OF PENNSYLVANIA DEPARTMENT OF REVENUE Register REV-1737-2 EX + (8.08) (FI) ~ ~~~ ~~ z; pennsylvania SCHEDULE A, PART 1 DEPAATMEN70F flEVENUE REAL ESTATE INHERrrANCETAxRETURN IN PENNSYLVANIA NONRESIDENT DECEDENT ESTATE OF FILE NUMBER Sarah L. Ord Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), havin its situs in Pennsylvania. Property jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate must be reported at fair market value, which is defined as the price at which property would be exchanged between a willing buyer an a willing seller, neither being compelled to buy or sell and both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF EATH ___ . _- t. 45 Alters Road, Carlisle, PA 17015-8969; Parcel ID: 46-18-1384-001; West Pennsboro Twp; 320,000.00 Cumberland County, PA PART 1 TOTAL $ 320,0 0.00 PART 2 TOTAL •om reverse side.) $ 0.00 TOTAL (Also enter on Line 1, Recapitulation) I $ 320,OQ (If more space is needed, use additional sheets of paper of the same size) A. Settlement Statement U.S. Department of Housing OMB Approval No. 2502-0265 and Urban Development B. Type of Loan 1. [ )FHA 2. [ ) RH5 3. [ J Conv. Unins. 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: 4. [ [ VA 5. [ )Conv. Ins. 401201309-CB C• NOTE: This form Is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are s n. Items marked "(p.o.c.)" were paid outside of the dosing: they are shown here for informational n~~n,~~~ s.,.~ sro .,,.~ ~..,.~...._~ ,_ .,._ ._._._ v. name ana gaaress of Borrower E. Name and Address of Seller F. Name and Address of Lender M v i PATRICK G. WALLACE AND JUDITH JEAN S. DOPTIS, CO-EXECUTOR AND ANN WALLACE LEIGH E. DOPTIS, CO-EXECUTOR OF ESTATE OF SARAH L. ORD 5 GOLD NUGGET ROAD SPENCER, MA 01562 PA Ci P t L . roper y ocation H. Settlement Agent 45 ALTERS ROAD, SECURED LAND TRANSFERS, LLC CARLISLE, PA 17015 COUNTY: CUMBERLAND Place of Settlement I. Settlement Date 06/161 012 PARCEL ID: 46-18-1384-001 485 ST. JOHNS CHURCH ROAD TOWNSHIP: WEST PENNSBORO TOWNSHIP SHIREMANSTOWN , PA 17011 Disbursement Date O6H 012 J. SUMMARY OF BORROWER'S TRANSACTIONS K. SUMMARY OF SELLER'S TRANSACTIONS 100. Gross Amount Due From Borrower 400. Gross Amount Due To Seller 101. Contract Sales Price 5320,000.00 401. Contract Sales Price 102. Personal Property $320,000.00 402. Personal Property 103. Settlement Charges to Bon'ower 55,708.75 403. Adjustments For Items Paid By Seller In Advance Adjustments For Items Paid By Seller in Advance 113. City/Town Taxes 413. City/Town Taxes 114. County Taxes 835 4600/yr 06/15/12 to 01/01/13 . 5456.54 414. County Taxes 835.4600/yr 06/15/12 to 01/01/13 5458 54 115. School Taxes 3828 5900lyr 06/15!12 to 07/01/12 . . 5167.37 415, School Taxes 3828.5900tyr 06/15/12 to 07/01!12 5167 37 118. Assessments 418. Assessments . 119' 419. 120. Gross Amount Due From Borrower $326,332.66 420. Gross Amount Due To Seller 320,623.91 200. Amounts Paid By Or In Behalf of Borrower 500. Reductlons In Amount Due To Seller 201. Deposit or earnest money $2,500.00 501. Excess Deposits 202. Principal 502. Settlement Charges to Seller 548 246 87 203. Existing Loan(s) Taken Subject to 503. Existing Loan(s) Taken Subject to , . Adjustments For Items Unpaid By Seller Adjustments For Items Unpaid By Seller 210. 510. 211 • 511. 212. 512. 213. City/Town Taxes 513. Citylfown Taxes 214. County Taxes 514. County Taxes 218. Assessments 518. Assessments 218. HOA 519. 220. Buyer's Total Credits 52,500.00 520. Seller's Total Charges 48,246.87 300. Cash At Settlement FromlTo Borrower 600. Cash At Settlement To/From 3etler 301. Gross Amount Due From Borrower (line 120) 5328,332.66 601. Gross Amount Due To Seller (line 420) S 20,623.91 302. Less Amounts Paid By/For Borrower (Ilne 220) 52,500.00 602. Less Deductions In Amt. Due To Seller (line 520) 48,248.87 303. Cash [ X ]From [ ] To Borrower 5323,832.66 603. Cash [ X) To [ )From Seller S 72,377.04 401201309 - CB L. SettkmeM Statement 700. Total Sak Commission 320000.00 ~ 6.13126 9k =18620.00 Division of Commission (line 700) As Follows: 701. $9825.00 to Prudential Homesale Services Group $9,800 + $225 702. $9795.00 to ERA-NRT, LLC $9,800 + $195 703. Commission pakt at settlement 800. Items Payable In ConnacUon Wlth Loan 801. Loan Origination Fee 802. Loan Discount 803. Appraisal Fee Boa. credit Report 805. Lender Inspection Fee 900. Items Required By tender To Be Paid In Advance 901 . Interest 902 . Mortgage Insurance Premium 903 . Hazard Ins. Premium 1000. Reserves Deposited tiyith Lender 1001. Hazard Ins. Reserve 1002. Mortgage Ins. Reserve 1003. City Property Taxes 1004. County Property Taxes 1010. Aggregate Accounting Adjustment 1100. Title Charges 1101. Settlement/Closing Fee to Secured Land Transfers, LLC 1102. Abstract or nne Search Page 2 Paid From Borrower's I Paid From Seller's Funds At Settlement Funds At Settlement $195.00 j$19,425.00 $100.00 1103. Title examination 1104. Title Insurance Binder 1105. Document preparation 1108. Notary fee to Colleen Blume Notary Public , 1107. Attorney Fee $2.00 $5.00 1108. Title Ins. Total to Secured Land Transfers LLC , 1109. Lender's Coverage $ ($) $1,958.75 1110.Owners Coverage $320000 00 ($1958 75) . . 1200. Government Rewrding And Transfer Char ges 1201. Recording Fees for Deed 88 00; Recordin Fees f M . g or ortgage 1202. City/County Tax/Stamps 3200 00 $88.00 . 1203. State Deed Tax 3200 00 $3,200.00 . 2 3 1300. Additional Settlement Charges , 00.00 1303. Home Warranty to American Home Shield 1305. Inheritance Tax Escrow to Severed Land Transfers -M h i b $480.00. ec an cs urg ~ 1308. Home Pest Radon and Water Ins ection to Al h H I $ 1,600A0 , , , p p a ome nspections POC $615.00 1307. Septlc Inspection and Pumping to Peck's Se tic S i p erv ce 1308. Tune Up to Carlisle Petroleum Inc CPI Mech i l C $185.00 $728.60 , . an ca ont. 1309. 1st Pound Addit Pound and Tune U to Carlisle P t l $279.95 , , p e ro eum, Inc. CPI Mechanical Cont. 1310. Check Pump Reset to Carlisle Petroleum Inc CPI M h $253.37 , . ec anical Cont. 1311. Attorney Fees to Salzmann Hughes P C $69.95 , , . . 1312. Radon Mitigation to American Radon Soluti $725.00 ons 1400. Total Settlement Charges 1,500.00 $5,708.75 $ I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and beilef it is true and accurate statement of all receipts and disburse made on my account or by me in t is nsaction. I further certify that I have received a copy of the HUD-1 Settlement Statement. BUYERS SELLERS state of Sarah L. Ord c (lace Judith Wallace y: Jean S. opus, Co- xecutor esy. ~eigr E. DopUs, Co-Ex for The HUD-1 Settlement Statement which I have prepared is a true and accurate account of this transaction. I have caused or will cause the funds to be disbursed in accordance with this statement. Settlement Agent /~ n w Date ,,, ., ~\ - -