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Home My WebLink About05-13-13 'f/� `7 ' �� -o ~� J �� <- DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF LEE A. WOODWARD , DECEASF� �; � �c � � � �� No. 21-12-1023 c�v � � ``�' � �} ...�,,. � —c t:f'a =.� � � � y�' I"°' },.a' ?,� 9"`�€ � ��-- -y�`,�,.y' C'`a „w� � � � � C� � � r� � � `�'� '"-�`; PETITION FOR ADJUDICATION/ � �� `�� -� � �...� �: ":� �� STATEMENT OF PROPOSED DISTRIBUTION b '� "� "�- °'4`� �'' �` c.;� �°� � PURSUANT TO Pa. O.C. Rule 6.9 � � This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insu�cient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Stephen J. Hogg,Esquire Supreme Court I.D.No.: 36812 . Name of Law Firm: Law Offices of Stephen J. Hogg Address: 19 S.Hanover Street, Ste. 101 Carlisle,PA 17013 � � , Telephone: ��17)245-2698 Fax: (717) 245-0829 Form OG01 rev.10.13.06 Page 1 of 10 ,. a ' Estate of LEE A. WOODWARD , Deceased 1. Name(s)and address(es) of Petitioner(s): Name: Robert E.Woodward Address: 1001 Gettysburg Pike Mechanicsburg,PA 17055 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . . . �Yes � No If not, identify prior accountings,the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on Au�ust 29, 2012 � Letters Testamentary or 0 Letters of Administration were granted to Petitioner(s)on Sentember 20. 2012 Date of Will ('f applicable): June 15, 2010 Date(s)of Codicil(s) (if applicable): Date of probate (if different from date Letters granted): Was a bond required?�Yes �No If yes, state amount: Are proofs of advertising of the grant of Letters attached? . . . . . . . . . �Yes �No Dates of advertising of the grant of Letters: Sentinel: l 0/04/12, 10/11/12, 10/18/12 Cumberland Law Journal: 10/OS/12, 10/12/12, 10/19/12 Form OC-Ol rev.10.13.06 Page 2 of 10 ,. Estate of LEE A. WOODWARD , Deceased 3. Was decedent survived by a spouse? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If yes,name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? . . . . . . . . . . . . . 0 Yes �No (See Section 2201 et s�. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children ('f none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . . . �Yes � No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes � No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes � No Form OC-Ol rev.10.13.06 Page 3 of 10 Estate of LEE A. WOODWARD , Deceased 8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris(e.g., minors or incapacitated persons),Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved,Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition,the Attorney General's clearance certificate(or proof of service of Notice and a copy of such Notice)must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s)has/have notice or knowledge,having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Parry in Interest I Relationship and Comments,if any I Interest Robert E. Woodward brother 100% 1001 Gettysburg Pike Mechanicsburg,PA 17055 Doris W. Long 3807 Market Street Camp Hill, PA 17055 sister 0� Form OC-Ol rev.10.13.06 Page 4 of 10 Estate of LEE A. WOODWARD , Deceased Name and Address of Each Partv in Interest I Relationship and Comments,if any I Interest B. Identify each party who is not sui juris(e.g., minors or incapacitated persons). For each such party, give date of birth,the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit(see Pa. O.C. Rule 12.4). � D. If distribution is to be made to the personal representative of a deceased party, � � state date of death, date and place of grant of Letters and type of Letters granted. Fo,m oc-o� rev.10.13.06 Page 5 of l 0 . • � Estate of LEE A. WOODWARD ,Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? DYes �Yes �No �No �Yes �Yes �No �No �Yes 0 Yes �No �No �Yes �Yes �No �No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 1 l. Was family exemption claimed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Was family exemption allowed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev.10.13.06 Page 6 of 10 Estate of LEE A. WOODWARD , Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid,the date(s)of payment(s), and the interest(s)upon which paid, are as follows: Date Payment Interest 11/12 2,500.00 02/13 110.81 04/13 5.83 13. On the date of death,was the decedent a fiduciary (personal representative,trustee, guardian, agent under power of attorney)or surety on the bond of a fiduciary? . . . . . . . . . . . . . . . . . . . �Yes ✓�No If yes,provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative,how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. e 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s)as to each question: B. Has notice of the question requiring adjudication been given � �to the parties identified in�Paragraph 9 above? . . . . : . . . . . . . . . . . . . 0 Yes �0 No 15. If Petitioner(s)has/have knowledge that a share has been assigned, renounced, disclaimed or attached,provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-Ol rev. 10.13.06 Page 7 of 10 •� Estate of LEE A. WOODWARD , Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . � Yes �No If yes, attach a copy of the Order if available; otherwise state the Court,term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? . . . . . . . . . . . . . �Yes �No 18. If a reserve is requested, state amount and purpose. Amount: Purpose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If so,attach a copy of the notice. 19. Is the Court being asked to direct , " the filing of a Schedule of Distribution? . . . . . . . . :. . . . . . . . . . . . . . . . �I�es �No . � As to real estate only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Form OC-Ol rev.10.13.06 Page 8 of 10 ,. . .� Estate of LEE A. WOODWARD , Deceased Wherefore,your Petitioner(s)ask(s)that distribution be awarded to the parties entitled and suggest(s)that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts)are as follows: A. Income: Proposed Distributee(s) Amount/Proportion Robert E. Woodward 100% B. Principal: Proposed Distributee(s) Amount/Proportion Submitted By: (All petitioners must sign. Add additional lines if necessary): . . Name of Petitioner:Robert E. Woodwar.d . Name of Petitioner: Form OC-Ol rev.]0.13.06 Page 9 of 10 ♦ + � s4 � Estate of LEE A. WOODWARD ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * �tlla,t he/she he 1S title Executor of the above-named name of corporation Estate and] that the facts set forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others,the Petitioner,after diligent inquiry,believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Signature of Petitioner *Corporate petitioners must complete bracketetl information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. � � � Signature of Counsel for Petitioner � Form OC-01 rev.10.13.06 Page 10 of 10 �, . PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND : Lisa Marie Coyne,Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid,being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952,been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, V1Z: October 5, October 12, and October 19, 2012 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time,place and character of publication are true. .. � � � �'� " . 'sa Marie Coyne, ditor SWORN TO AND SUBSCRIBED before me this 19 day of October, 2012 -� ,� � � �� Notary Woodward,Lee A.,dec'd. Late of Cumberland County. Executor: Robert E. Woodward, 1001 Gettysburg Pike,Mechanics- burg, PA 17055. ��j,�RIAL SEAL Attorney: Stephen J. Hogg, Es- quire, 19 S.Hanover Street,Suite p�00RAN A COLLINS 101, Carlisle,PA 17013. ^latary Public CAnLiSLE 8�1��GF{�CUMQERLAND COUNTY p,�y Commission Expires Apr 29.2014 s�, • e PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland �ackie Cox,Sales Director, of The Sentinel, of the County and State aforesaid,being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle,County and State aforesaid,was established December 13�,1881, since which date THE SENTINEL has been regularly issued in said County,and that the � � printed notice or publication attached hereto�is exactly the same as was printed and � published in the regular editions and issues of THE SENTINEL on the following day(s): October 4,11 &18, 2012 COPY OF NOTICE OF PUSLICATION � � t' ,te� � � . `�.: ..� ,....-. .`.�t t ° f r -i ; ,-.- , .. E—�.,, � ' �.� NOTI : � �. t , > " , r --..��QFADMINIST�pN �--.; ,. � x � , �.�etters Testamentary on the Estate ofLEE A,iNOODWARq late of Affiant further de oses that he she is not Cumberland County.Carlisle pq,deceased,have been granted to the � p / under�igned ' "�� `k �`��" � ` interested in the subject matter of the ... � ; All persons knowing themselves to be indebted to said Estate w�ll make Y �, . . aforesaid notice or advertisement,and that payment immediatel and those havin claims wiil present them for sett�emenf to.� ,� , � `� � r ��"� � all allegations in the foregoing statement as .�� f.� � �k � t a �' .��w � � � fi� t �:� .�,� r � r <�� Robert E.Woodward Executor : t0 t1YTle,place and character of publication „�'�� `.�";5�r' °��;�� `""' ;�r�` 1001 Getty3burg Pike ��:, ,� ��'�6�,� �# x�Mechanicsburg,PA 17055 StephenJ�Ho tx`,-^� � S ` � 1r 93��'aqulro�� k�, w� �,��, � 19 South Hano�er Strest,SuiteE�'31 ` t I Carlisl,e PA a 7013��" :� � r �, , � ?�a* :�a,^''� s� ��,�t { y, • +.�.�, r.: G �: . . ._. '4 , ,. . . . .. . . . . . ' � Sworn t and subsc 'be before me this � � ZD1Z Notary Public My commission expires: � �i[-�i+iYJY�:�ul',ittlqx]r1.'�:... PdOTA�1�1L SE��L � I: BAM�I AI�tJ HtCKCNDORN Notary Pubiic CARLISLE BGROUGH, CUn."dEf�!_AND CvTY � fJly Commission Expir�s ,;a-� ?;', 20?4 � . �..,......�.m..,...� ..n...,.. ..Y......,,,T,,._ .� ► ♦ • NOTICE OF INHERITANCE TAX , � , pennsylvan�a B U R E A U O F I N D IVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �s D E P A R T M E N T O F R E V E N U E INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX �....._ . _r PO BOX 280601 REV-1547 IX AFP (09-12) HARRISBURG PA 17128-0601 DATE 04-08-2013 ESTATE OF WOODWARD LEE A DATE OF DEATH 08-29-2012 FILE NUMBER 21 12-1023 ,;' COUNTY CUMBERLAND � STEPHEN J HOGG ESQ ACN 101 _ STE 101 APPEAL DATE: 06-07-2013 . 19 S HA N 0 V E R S T • • (See reverse side under Objections) • CARLISLE PA 17013-3326 Amount Remitted� -� _ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE -� RETAIN LOWER PORTION FOR YOUR RECORDS E--� ------------------------------------------------------------------------------------------- REV-1547 EX AFP C12-11) NOTICE �F INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSN�NT OF TAX ESTATE OF: WO�DWARD LEE AFILE N0. :21 12-1023 ACN: 101 DATE: 04-08-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A? C1) •�� NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) � �2� .0 0 credit to your account, .0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) C3) of this form with your 4. Mortgages/Notes Receivable CSchedule D) C4) •�� tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 2,0 0 0.0 0 6. Jointly Owned Property CSchedule F) C6� 30,757.20 7. Transfers CSchedule 6) �� .0 0 8. Total Assets t8) 32,757.20 APPR�VED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9� 7,8 3 0.7 6 10. Debts/Mortgage Liabilities/Liens CSchedule I) �lp� 2.0 24.6 2 11. Total Deductions C11� 9,855.38 12. Net Value of Tax Return C12� 22,901.82 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J? ,,. C13? .0 0 14. Net Value of Estate Subject to Tax . C14� 22,901.82 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT [1F TAX: 15. Amount of Line 14 at spousal rate C15) •0 Q X 0 0 = .0 0 16. Amount of Line 14 taxable at lineal rate C16) -�� x 045 = .00 17. Amount of Line 14 at sibling rate C17) 22.907 .82 X 12 = 2,748.22 18. Amount of Line 14 taxable at collateral rate C18) .0 0 X 15 = .0 0 19. P�incipal Tax Due C 19)= 2�74g.22 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 11-15-2012 CD016791 131 .58 2,500.00 02-14-2013 CD017176 .00 � 110.81 : PAYMENT MUST BE MADE BY 05-29-2013*. TOTAL TAX PAYMENT 2,742.39 BALANCE OF TAX DUE 5.83 INTEREST AND PEN. .00 TOTAL DUE 5.83 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. t r ��-� /7,�� /`.'v IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-12-1023 FIRST AND FINAL ACCOUNT OF ROBERT E. WOODWARD, EXECUTOR FOR THE ESTATE OF LEE A. WOODWARD LATE OF SILVER SPRING TOWNSHIP Date of Death: August 29, 2012 Letters Testamentary Granted: September 20, 2012 Advertising Grant of Letters: The Sentinel: 10/04/12, 10/11/12, 10/18/12 Cumberland Law Journal: 10/05/12, 10/12/12, 10/19/12 Accounting Filed: ACCOUNT FINAL AS OF: c, `+; � �.., ;� � c� �, r•n �` � m � �--, � � � � � � �� y��„' F—�' ;�-� r-r� � _ M-� �r�✓ �...1 � �i�,,.l �,e,.. . . . �,... w � /+w � � ��e� �"3 «--, .�".Il. ""�.� `n'v �;; � =;`�; � ;�� d� v N �`� � � �-°f �,."' �, �.� � Q Q7 LAW OFFICES OF STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 . ' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-12-1023 ESTATE OF LEE A. WOODWARD Purpose of the Account: Robert E. Woodward, Executor of this Estate files this Accounting to acquaint interested parties with the transactions that have occurred during his execution. The Account also indicates the proposed distribution of the es#ate. It is important for the Account to be carefully examined. Requests for additional information or questions or objections can be discussed with the undersigned Attorney for the Estate. Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 (717) 245-2698 Attorney for Estate LAW OFFICES OF `` STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 t RECEIPTS OF PRINCIPAL Tools $ 2,000.00 Subtotal $ 2,000.00 JOINTLY OWNED PROPERTY All accounts listed here are jointly owned by Decedent, Lee A. Woodward, Robert E. Woodward and Doris W. Long. Sovereign Premier Checking Acct#921719426 DOD Value $18,394.71 $ 6,131.57 Sovereign Statement Savings Acct#574113841 DOD Value $58,973.69 $19,657.90 Annuity Acct#00000000008698667098 DOD Value $14,903.18 $ 4,967.73 Subtotal $30,757.20 TOTAL GROSS ASSET $32,757.20 LAW OFFICES OF STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 � DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT Holy Spirit Hospital $ 982.60 Ch�cks for Estate Account $ 14.25 Orthopedic Institute of Pennsylvania � $ 38.09 Holy Spirit Hospital $ 99.53 Carlisle Medical Group LLC $ 52.91 Carlisle Medical Group LLC $ 33.28 Emergency Physicians $ 28.37 Quantum Imaging $ 19.49 Sovereign Bank— Return Railroad Payment $ 756.10 Subtotal $2,024.62 ADMINISTRATIVE EXPENSES Gingrich Memorials $ 1,400.00 Personal Representative's Commission $ 1,637.86 Attorney fees $ 1,637.86 Probate fees $ 145.50 Advertisement: Cumberland Law Journal $ 75.00 Carlisle Sentinel $ 189.54 � Inheritance Tax Return Filing Fee � $ 30.00 � Final Accounting Filing Fee $ 215.00 LAWOFFICESOF Subtotal Admin Expenses $5,330.76 '; STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 , . Inheritance Tax Paid 11/20/12 $ 2,500.00 . Inheritance Tax Paid 02/14/13 $ 110.81 Inheritance Tax Paid 04/23/13 $ 5.83 Subtotal Tax $ 2,616.64 TOTAL EXPENSES AND DISBURSEMENTS $9,972.02 TOTAL GROSS ASSETS $32,757.20 : LESS EXPENSES AND DISBURSEMENTS $ 9,972.02 NET ESTATE AMOUNT FOR DISBURSEMENT $22,785.18 LAW OFFICES OF STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 VERIFICATION I, Robert E. Woodwar�, do hereby verify that I am the Executor herein, and that the facts set forth in the aforegoing First and Final Accounting are true to the best of my knowledge, information and belief, upon information supplied. I understand that false statements herein are subject to the penalties of 18 Pa. C.S.A. §4904, relating to unsworn falsifications to authorities. Date: �" � ' l �- �G�� Robert E. Woodward Svyorn to or affirme nd subscribed to before me by witnesses, this � day of , 2013. Notary Public My Commission Expires: NOTARIAL SEAL SbplNn J-Hop�,Notary PubNc . . Culis�B�rq Cu�berts�Co.PA � . � �►C��e��i��'3,q013 . . LAW OFFICES OF STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 CONSENT TO DISTRIBUTION I, the undersigned party in interest in the Estate of Lee A. Woodward, aver I have received and read a copy of the attached First and Final Accounting with a proposed final distribution schedule. I understand the proposed distribution and have no objection thereto. �= �- G��-� Date. � . � G� Robert E. Woodward LAW OFFICES OF STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 , ' . CONSENT TO DISTRIBUTION I, the undersigned party in interest in the Estate of Lee A. . Woodward, aver I have received and read a copy of the attached First and Final Accounting with a proposed final distribution schedule. I understand the proposed distribution and have no objection thereto. � . Date: "�'��-J.3 ��r�.% `�G� �,,, Doris W. Long LAW OFFICES OF 3TEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 . , „ ,,, . ,: - - .'. - .� . . " 'tf'�i. ..;- .-..'r. - - � . . � .. . ' ' .. . . . . , ..; � � � , ��i � . .� . .. . ... . . . .. .. . ..' . -..- ., �.. . .. - . . . � .. .. .- . . .�� .. ..'.i ' . .. ': ..'. -�w�'.- . . . . . . r.. . ,. . . _.� .. . • .. � ' �L vv�� vr LEE A. WOODWARD � I, Lee A. Woodward of Cumberland County, Pennsylvania, declare this to be my last Will and hereby revoke all prior Wills and Codicils. � . � 1. I direct that all my just debts, funeral expenses, . . � gravemarker and administrative expenses shall be paid from my residuary estate as soon as practicable after my death. � 2. I direct that all inheritance, estate, transfer, succession and death taxes of any kind whatsoever which may be payable by reason of my death shall be paid out of my residuary estate. . 3. I direct that my entire estate be distributed as follows: A. I direct that my entire estate go to Robert E. Woodward. B. Should Robert E. Woodward predecease me, I direct that my entire estate go to Jeffrey A. Woodward. 4. I appoint Robert E. Woodward, as Executor of this my last Will. If Robert E. Woodward should predecease me or cease to act in such capacity, I appoint Jeffrey A. Woodward as alternate. 5. i he Execuior �� ihis i�tiiii snaii nave �h� p�wer to distribute my estate in kind or in cash, or partly in either. 6. I direct that no Executor ac�ing under this Will shall be required to enter bond in any jurisdiction. IN WITNESS WHERE , I have hereunto set my hand this day of , 2010. � �_�,�v�- V-,'C.1� -�� t�`Tfi-�-f� Lee A. Woodward LA�V OFfIC1:S OF �TEPHEN J. HOGG ' 19 S. IIANOVER STft�ET �r�r� SUITC 101 u' C�1RLISLE, PA 170(3 �� ♦ ............_..._...,.._........ . �.a•.-"' • � The preceding instrument consisting of this and one other page was on the day and date hereof signed, published and declared by Lee A. Woodward as and for his last Will in the presence of us, who at his request, in his presence and in the presence of each other have subscribed our names as witnesses hereto. � r / � j � . . . . ,. _ . = j . , 1. . WITNESS �t�'NESS � i.:��c�r•r•ict:s oH !! STEPHEN J. HOGG 19 5. IIANOVCR STREET SUITL 101 C'�1RL(SL[:,PA 17013 �'""`�"°`�'-��`��"� ACKNOWLEDGMENT . State of Pennsylvania ss County of Cumberland � I, Lee A. Woodward, the Testator, whose name is signed to the � � attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will; that I signed it willingly and as my free and voluntary act for the purposes therein expressed. � C.�� 4�:�,(1'oC.� i.�,��.1� � Lee A. Woodward . Sworn to or affirmed and a nowledg before me by Lee A. Woodward the Testator, this day of , � �'�R�.��. �Oe��1.w�,PC�r�r�� 'L��'��'�°°�� Notary ublic/Attorne . ��..,��,�� ;.�._.,......�...,_..�_�__..� - AFFIDAVIT State of Pennsylvania ss County of Cumberland We, . ��-, �f� and �,� � �•..... S�"{�5 , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say " that we were present and saw the Testator sign and execute the instrument as his last Will; that the Testator signed willingly and executed it as his free and voluntary act for the purposes therein °:Nr��S°�; i�2t °2Ch �!��C�.NJ!�"+,� !N�tt�GSS I!� t�'P hPar�ng anc! sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of so �rid mind an under o constraint or undue influence. . � , �: �: �� . - � worn to or a ' ed and subscribed o before me by witnesses, . this day of �� , 2010. ___.�......._..__...._._._....�... � - �.:��v cmric�i.s c�f� !��'��'i►��` L " iTEPHEN J. HOGG ��J��'�'��E�� N ary Public/Attor y ` I�)S. I(ANOV[;R STRL:CT Ctlr'�^�s3�S1„�u�l��+�Bi!Ca.�a S U l T[: I 0 I �hl�aet�3�r��.��,��3.�'13 �.._...._._...�.,�...,,........L - C'nRLISLE, PA 17013 . . � .__.___-_,—� `�------� REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS I''' ` ''k PENNSYLVANIA _ : �: . a� _/ ,y�'. �T OF�' r �'ecRtY � No. 2012- 0�023 PA No. 21- 12- �023 _ Es ta te Of: LEE A WDODWARD . . (Fiist Middle,Lastl . • La t e Of: SlL VER SPRING TO WNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No: 196-48-2168 WHEREAS, on the 2 0 th day of Sep tember 2 012 an ins trumen t da t ed June 15th 2010 was admi tted to probate as the last will of LEE A WOODWARD (First,Middle,Lastl late of S/LVER SPR/NG TOWNSH/P, CUMBERLAND County, who di ed on the 29 th day of Augus t 2 012 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Regi s ter of Wi 11 s in and for CUMBERLAND County, in the Commonweal th of Pennsylvania, hereby certi fy tha t I have thi s day gran ted Le t ters TESTAMENTARY to: ROBERT E WOODWARD who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which ful l y appears of record in my offi ce a t CUMBERLAND COUNTY COURT HOUSE, CA RL lSL E, PENNS YL VA NlA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 20th day of September 20�2. i._..a J'�t �✓. � � �'`, r �' �'' �,` I� � ' _. •L'.�..,.- , � ��t� \ �I��-' 1' � i er f Wills • � f° 1 ` �} "`, ��✓��._.. Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland jackie Cox,Sales Director, of The Sentinel, of the County and State aforesaid,being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle,County and State aforesaid,was established December 13�, 1881, since which date THE SENTINEL has been regularly issued in said County,and that the � � printed notice or publication attached hereto is exactly the same as�was printed and � published in the regular editions and issues of THE SENTINEL on the following day(s): October 4,11 &18, 2012 COPY OF NOTICE OF PUBLICATION � ' � #,: � "� ,� , : -.,� .�..t a „w�-�= � ` ` Na--T!&.€QFADMINI TRATION £ 4'` ' ��etters Testamentary on the Estate oi LEE A WOODWARD,late of 5 • 'ndebs g ed County�Carlisle,PA,deceased,.Maye:been granted to th.e ' � Affiant further deposes that he/she is not y�-� '`�"' ` i`.�` ti: :' ' ` " ' interested in the subject matter of the A��persons knowing themselves to be indebted to said'Estate will make .payment irpmediately,a„d tnoS�na��►,g�ia,ms�,,i P�eSenrtn�m fo� aforesaid notice or advertisement,and that settlement to.� ,,�s . � y . {,��' .��'�r� � t�� C� { x ;;, all allegations in the foregoing statement as p . ' 4'w.fd"ih'M 4.�k A � : � • ' F� �j ' �� r j �� '��"�� . Robert E.INoodward,Executor t0 t1Yrie, place and character of publication ' ' ;�;��.-�� z ,�4,� r�<�� }�%�'`' � ' 1001 Gettysburg Pike Step.;� � , � �,,,� �� : .r u�, �Mechanicsburg,PA 17055 ' ar heri.�Ho �.��`� ��: �� . 9�EaqWro{-�,� �� :, �s .; I 19 South Manouer Strp�,��i� p1 ' Carlisle,PA 1701� � ,�.�ri ,�� a,,� � � . t•`,x4 ..,ke��Po rx¢:.;��.� � ' " .T'.,n�.S't�p i "�n � � . � ,.. ,.. .. , . . �� .. � � . f Sworn t and subsc 'be before me this : � � �DI Z Notary Public My commission expires: �� :4rll.iJSUb::.�FMJi...,.: PJOTA tIAL SE'�L ;: BAMBI ANN NtCl�CNDURN Notary Pub(ic CARUSLE BGROUGH, CUh".d�Rl_AND CNTY i,�y Commission Expir�s�'a-� ";', 2n!4 � V�IT�O�irltHAY�Y�n� .�.W.t+a.�...�s�ra.ar.wil.��....� PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND : Lisa Marie Coyne,Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid,being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952,been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, V1Z: October 5, October 12, and October 19, 2012 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement,and that all allegations in the foregoing statements as to time,place and character of publication are true. .. � � , � J ��^r 'sa Marie Coyne, ditor SWORN TO AND SUBSCRIBED before me this 19 dav of October, 2012 /� � ' // ` � V�i �� : NOtary , Woodward,Lee A.,dec'd. Late of Cumberland County. Executor: Robert E. Woodward, 1001 Gettysburg Pike,Mechanics- burg,PA 17055. ��j,�R{AL SEAL Attorney: Stephen J. Hogg, Es- quire, 19 S.Hanover Street,Suite pEaURAH A COLLINS 101, Carlisle,PA 17013. Natary Public CAnl.I�LE BCROUGH,CUME3ERlAND COUN7Y �,�y Commission Expires Apr 28,2014 •, � . NOTICE OF INHERITANCE TAX �, ._ pennSyLVan�a BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE '; DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION �F DEDUCTIONS AND ASSESSMENT OF TAX �....... ..._ PO BOX 280601 REV-1547 IX AFP (09-12) HARRISBURG PA 17128-0601 DATE 04-08-2013 ESTATE OF WDODWARD LEE A DATE OF DEATH 08-29-2012 FILE NUMBER 21 12-1023 / COUNTY CUMBERLAND �� STEPHEN J HOGG ESQ ACN 101 _ STE 101 APPEAL DATE: 06-07-2013 • 19 S HA N 0 V E R S T . (See reverse side under Objections) • CARLISLE PA 17013-332b Amount Remitted�- � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � _RETAIN LOWER PORTION_FOR YOUR REC�RDS � REV-1547 EX AFP C12-11� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALL�WANCE OF DEDUCTIONS AND ASSESSN�NT OF TAX ESTATE OF: WOODWARD LEE AFILE N0. :21 12-1023 ACN: 101 DATE: 04-08-2013 TAX RETURN WAS: C X? ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) C1� .0 0 NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) � C2� .0 0 credit to your account, .0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) C3) of this form with your 4. Mortgages/Notes Receivable CSchedule D) C4) •�� tax payment. : 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 2s0 0 0.0 0 6. Jointly Owned Property CSchedule F� C6� 30,757.20 7. Transfers CSchedule G? �� .0 0 8. Total Assets C8) 32,757.20 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9� 7.8 3 0.7 6 10. Debts/Mortgage Liabilities/Liens CSchedule I) �ip� 2.0 2 4.6 2 11. Total Deductions C11� 9,855.38 12. Net Value of Tax Return C12� 22,901.82 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) ,. C13� .0 0 14. Net Value of Estate Subject to Tax � C14) 22�901.82 � NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: ?5. Amount of Line ].4 at spousal rate C 15? •0 Q X 0 0 = .U 0 16. Amount of Line 14 taxable at lineal rate C16� -�� x 0 4 5 = .0 0 17. Amount of Line 14 at sibling rate C17) 22.907 .S X 12 = 2,748.22 18. Amount of Line 14 taxable at collateral rate C18) .0 0 X 15 = .0 0 19. Principal Tax Due C19)= 2�748.22 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+} AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 11-15-2012 CD016791 131 .58 2,500.00 02-14-2013 CD017176 .00 � 110.81 PAYMENT MUST BE MADE BY 05-29-2013*. TOTAL TAX PAYMENT 2,742.39 BALANCE �F TAX DUE 5.83 INTEREST AND PEN. .00 T�TAL DUE 5.83 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCUI.ATION OF ADDITIONA� INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. sr . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21 12-1023 ESTATE OF LEE A. WOODWARD PROPOSED DISTRIBUTION OF $22,785.18 � Robert E. Woodward 100% $22,785.18 Total Estate Value $22,785.18 LAW OFFICES OF STEPHEN J. HOGG 19 S.HANOVER STREET SUITE 101 CARLISLE,PA 17013 . �-., . NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP C09-12) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 04-08-2013 ESTATE OF WOODWARD LEE A DATE OF DEATH 08-29-2012 FILE NUMBER 21 12-1023 ,,� COUNTY CUMBERLAND ��' STEPHEN J HOGG ESQ ACN 101 STE 101 APPEAL DATE: Ob-07-2013 19 S HANOV E R ST (See reverse side under Objections) CARLISLE PA 17013-3326 Amount Remitted � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE -� RETAIN LOWER PORTION FOR YOUR RECORDS t- ------------------------------------------------------------------------------------------- REV-1547 EX AFP C12-11� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNlENT OF TAX - -- ESTATE OF: WOODWARD LEE AFILE NU. :21 12-1023 ACN: 101 DATE: 04-08-2013 TAX RETURN WAS: (X) ACCEPTED AS FILED C ? CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) C1) •0� NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) �Z� .0 0 credit to your account, .0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) (3) of this form with your 4. Mortgages/Notes Receivable CSchedule D) C4) •0� tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 2,0 0 0.0 0 6. Jointly Owned Property CSchedule F) �6� 30,757.20 7. Transfers CSchedule G) �� .0 0 8. Total Assets cs) 32,757.20 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9� 7,8 3 0.7 6 10. Debts/Mortgage Liabilities/Liens CSchedule I) �lp� 2,0 24.6 2 11. Total Deductions �11� 9,855.38 12. Net Value of Tax Return C12� 22,901.82 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) C13� .0 0 ; 14. Net Value of Estate Subject to Tax �14� 22 s 901 .82 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate C15) •0 0 X 0 0 - :�0 16. Amount of Line 14 taxable at lineal rate C16) -�� x 04 5 = .0 0 17. Amount of Line 14 at sibling rate C17) 22,901.82 X 12 = 2,748.22 18. Amount of Line 14 taxable at collateral rate (18) .0 0 X 15 = .0 0 i9. Principal Tax nue ci9�= 2,74g,22 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 11-15-2012 CD016791 131.58 2,500.00 02-14-2013 CD017176 .00 110.81 , PAYMENT MUST BE MADE BY 05-29-2013*. TOTAL TAX PAYMENT 2,742.39 BALANCE OF TAX DUE 5.83 INTEREST AND PEN. .00 TOTAL DUE 5.83 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE F�R INSTRUCTIONS. R �� RESERVATIDN: Estates of decedents dying on or before Dec. 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 anv estate for life or for years, the Commonwealth herebv expresslv reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or woney order payable to: REGISTER OF WILLS, AGENT. Fa3lure 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. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refiund of Pennsylvania lnheritance and Estate Tax" CREV-1313). Appl3cations are available from the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Anv partv in inte�est not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for an e ec ronic pro es o e valid, you must rece3ve a confirmation number and processed date from the Board of Appeals web site. You mav 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: or B) Have the matter determined at the audit of the personal representative's account: or ADMIN- C� Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on th3s 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 or call C717) 787-5505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501� for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax annestY non-participation penaltY is computed on the total of the tax and interest assessed and not paid before Jan. 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 vou 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 months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsvlvania Non-resident Instruction Booklet tREV-1736) or on the Department 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 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3� .000082 2012 31 .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If paYment is made after the interest computation date shown notice, additional interest must be calculated.