HomeMy WebLinkAbout05-13-13 � � REV-1500 �"°''°� � 1505610143
1f7 OFFICIAL USE ONLY
PA Department oi Revenue pe�esylvania co�oiy code vaer F��e N„meer
Bureau of Individual Taxes oEO�,,..EMOr.E�E�oE
PO BOX280601 INHERITANCE TAX RETURN 2 1 12
Harrisburg,PA 17'128-0601 RESIDENT DECEDENT �5
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
04 20 2012 O1 10 1923
Decedent's Last Name Suffix DecedenYS First Name MI
BOND FRANCES W
(M Applicabk)Entar Surviving Spouse's Informstion Balow
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Socia�Securiry Number 7HIS RETURN MU3T BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. Onginal Return � 2. SupP�emenWl Return � 3.Remain0er Retum(date of death
priorto 12-13-82)
� 0. Limited Estete � qa.futun Imaresl Comprornse � 5. Fetlerel Estate Tac ReNm Required
�aa�e m aemn ana,iais�z�
� g. oecetlent oiea ies�a�e � � Oecetlent MeintalneE e LMng Tmal 8. ToNal Number o�Sa(e De it Boxes
(AMacM1 Copy N Will) (Atlach Copy W Trvst) �
❑ 9. Litigation Proceeds Receivetl p io scwaai vowny c�,arc�mca m aeem ��.Electlon to taz under Sec.9113 A
'betwaen 12-91-81 end 14-95) � (A�18Ch$CII.�) ( '
CORRESPONDENT-�HIS SECTION MUST BE COMPLETEO.ALL CORRESPONDENCE AND CONFIOENTIAL TAX INFORMATION SHOULD BE DIRECTED 70:
Nama Daytime Talephona Number
SAMUSL L ANDES 717 761 5361
�.
� �
RfsG L�'�'ER OF I�LS UEE�ILY
c� Q
m ,T C� "c r.r) i3
First Ilne o(address
� nr- � ;�
525 NORTH 12TH STRBET � ` �' N �: '�:�
i� 4 :: c> .-
--� '
second Ilne of aadresa ,_ `� :'.-.; _.�, -��-� -��
_.:,
DAT�FILEQ . '4��y
Cky or Post Office State ZIP Code , _ r
LSMOYNE PA 17043 � �
Correcpondent'se-malladdress: �8W8IIdBS�801.COIF1
Untle�penatties oi pe�ury,I tleclere Nat I have ezamined ihis retum,inclutling accompenying schedules antl stetemenis,antl to the best of my knowbtlpe and belief,
s We,wrtect arW compkte.Declaratlon oi preperer other ihan the parsonal representative is basetl on all informa0on of which preperer has any kno�Medge.
SI RE OF PERSON RESPONSIBLE FOR FILING pq7E
Deborah L. King 3
1655 Williamsb g Way, Mechanicsburg, PA 17050
SIGNqTI1R� F PA R O R HRN REPRESEMATNE DATE
)
Samuel L Andes Z�
A S
525 NoRh 12th Street, Lemoyne, PA 17043
Side 1
� 1505610143 1505670143 J
��
. � 1505610243
REV-7500 EX
DecedenPS Soeial Security Number
oa�,oa�rsr+ame: BOND, FRANCES W.
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1. 3 0 , 0 0 0 . 0 0
2. Stocks and Bontls(Schedule B)............................................................................... 2.
3. Closely Held Corporetion,Partnership or Sole-Propnetorship(Schedule C).......... 3.
4. Mortgages 8 Notes Receivable(Schedule D).......................................................... 4.
5. Cash,Bank Deposits 8 Miscellaneous Personal Property(Schedule E)................ 5.
6. Jointly Owned Property(Scheduie F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Trensfers&Miscellaneous Non-Probate PropeAy
(Schetlule G) ❑ Separate Billing Requestetl............. 7,
8. Total Grosa Assets(toNal Lines 1-7)....................................................................... 8. 3 O . 0 0 0 . 0 0
9. Funerai Expenses&Administrative Costs(Schedule H)......................................... 9. 4 , 1 10 . 0 0
10. Debts of Decetlent,Mortgage Liabilities,8 Liens(Schedule I)................................ 10.
11. Total Daductions(total Lines 9&10)...................................................................... 11. 4 . 1 1 0 . 0 0
12. Net Value of EsGte(Line 8 minus Line 11)............................................................. 12. Z 5 . 8 9 0 . 0 0
13. Charitable and Govemmental BequestslSec 9113 Trusts for which
an eledion to tax has not been made(Schedule J)................................................. 1 g.
14. Net Value Subjeet to Tax(Line 12 minus Line 13)................................................. �q, 2 5 , B 9 0 . 0 0
TAX COMPUTATION•SEE INSTRUCTIONS fOR APPLICABLE RATES
15. Amount of Line 14 taxable
al the spousal lax rete,or
trensfers under Sec.9116
(a)(1.2)X .00 15.
16. Amounl o(Line 14 taxable
at lineal rate X .045 16.
17. Amount oi Line 14 taxab�e
at sibling rete X ,�p 17.
18. Amount of Line 14 taxable
at collateral rete X .15 18.
19. Tax Due..................................................................................................................... 19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
� 1505610243 1505610243 J
_ _
, REV-1500 EX Page 3 File Numbar Z� - 1 2
Decedent's Complete Address:
E N ' A
Bond, Frances W.
STREETADDRESS --
74 Oliver Road
C�� STATE ZIp
Enola PA 17025
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19)
(1) 0.00
2. Credits/Payments —
A. Pnor Payments
B. Discount
Total Credits(A +g) (2) O.O O
3. Interest
(3) �.�0
q, Ii Line 2 is greater tFian Line 1 +Line 3,enter ihe difference. This is the OVERPAYMENT. (q�
Cheek box on Page 2 Line 20 to raquest a refund
5. If Line 1 + Line 3 is greater than Line 2,enter Me diffarence. This is the TAX DUE. (5) Q.Q Q
Make Check Payable to: REGISTER OF WILLS, AGENT.
�, ...
xmm e.:,�. �����
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. reWin the use or income of the property transfercetl:.................................................................................. � �
b. retain fhe right to designate who shall use the property transferred or its income:.................................... �
c. retain a reversionary interest:or..................................................................................................................
d. receive the promise for life ot either payments,benefits or care?.............................................................. �
2. If death occurred after December 12, 1982, did decedent trensfer property within one year of death without
receiving adequate consideration?....................................................................................................................... ❑ ❑
3. Did decedent own an"in trust tor" or payable upon death bank account or security at his or her death?......... � �
4. Did decedent own en Individual Retirement Account,annuity,o�other non-probate property which
�ntains a beneficiary tlesignation7...................................................................................................................... ❑ ❑
IF THE ANSWER TO ANV OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCNEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July�,1994 and before Jan. 1, 1995,the tax rate imposetl on the net value of hansfers to or for ttie use of the surviving
spouse is 3 percent�72 P.S.§9116(a)(1.1)(i)1. .
For dates of death on or aRer January�,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
�72 P.S.§9116(a)(1.1)(ii)]. The statute dces not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disGosure of
assets and filing a tax retum are still applicable even it the suniving spouse is the only beneficiary.
For dates of death on or afler July 7,2000:
•The lax rete imposed on the net vaWe of transfers from a deceased child 21ye ars of age or younger at death to or for the use of a natural parent an
adoptive parent,or a stepparent of the child is 0 percent(72 P.S.§9116(a)(1.2)].
•The tax rete imposed on the net value of hansters to or ior the use of the tlecedenYs lineal beneficiaries is 4.5 percent,except as noted in
�zP.s.ga��s i.z�p2P.s.§si�s(e)(i)].
•The tax rate imposed on the net value of transiers to or for the use of the decedenYS siblings is 12 percent[72 P.S.69116(a)(1.3)1. A
sibling is defined under Section 9'102,as an individual who has at least one parent in common with the decedent,wfiether by blootl or adoption.
,
SCHEDULE A
�o�„„,�„TMOFpE��sn��„a REAL ESTATE
INHERRLNCETA%RETUftN
FESIDENT OECEDENT
ESTATE OF Bond, F�8�C2S W. FILE NUMBER
21 - 12
All real propaRy owned solely or as a tenant in common muet be reported at fair markat value. Fair market value is defined as the price
at which property wauld be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant fads. Real property which is jolntly-owned with Aght of survivorshlp must be disclosed on
schedule F.
Attach a copy of the setNement sheel if the property has been sold.
_ InGUde a copy of the deed showing decedent's interest if owned as tenant in common.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Unimproved lot of land along Kennedy Vailey Road in Tyrone Township, Perry Counry, 30,000.00
Pennsylvania. Based upon recent sale of the property, for which the settlement statement is
attached.
NOTE: At the time the original inheritance tax return was filed, this property was valued on the
basis of an appraisal, a copy of which was attached to that return. Since that time, the property
was sold for substantially less than the value listed on the original return. Attached hereto is a
copy of the settlement statement confirming the sale price of the property was $30,000.00.
The sale was a good-faith, arms length sale to a third party unrelated to the trust, the trustees,
or the beneficiaries of the trust.
TOTAL(Also enter on Line 7, Recapitulation) 30,000.00
� ��yUpL�E�H �
comnwHwEw�rHOrvEr+HSnvnuw ��(����������UcN/�/L�OO�t
AVHERR�NLE TN(qETUFN /yp��1 f{I\I IYG V W 1�7
RESIDENT OECEDENT
ESTATE OF Bond, Frances W. FILE NUMBER
— 21 - 12
Debts of decedent must be reported on Schedule i.
ITEM —
NUMBER FUNERALEXPENSES: DESCRIPTION AMOUNT
a —
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal RepresenWtive(s)
Street Address
Ciry SWte Zip
Year(s)Commission paid
2. Attorneys Fees
3. Family Exemptlon: (If decedent's address is not the same as daimant's,attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. I AccountanYs Fees
6. Tax Retum Preparer's Fees
7. Other AdministreNve Costs
1 Coidwell Banker Realtor(sales commission) 3,590.00
TOTAL(Also enter on line 9, Recapitulation) 4,110.00
' � Sd�di�e H
COMMONWEALTH OF PENNSVLVANIA ����
INHERITANCETA%RETURN ������`(•��
RESIDENT DECEDENT
ESTATE OF Bond, Frances W. FILE NUMBER
21 - 12
2 Kerwin & Kenvin (deed preparation and notary) 160.00
3 Realty transfer tax 240.00
4 Richard Simpson, CPA(income tax preparation) 120.00
Page 2 of Schedule H
-- � ��. ..... . .. .B. TYPE OF LOAN: .. ...
S.D�PARTMENTOFHOUSINGdURBANDEVELOPMENT �� ���FHA 2.[]FmHA 3.�CONVUNINS. 4.QVA S.QCONVINS.
6. FILE NUMBER: 7 LOAN NUMBER:
SETTLEMENT STATEMENT e MORTGAGE INS CASE NUMBER:
NOTE: This lorm is/umished to give you a staMmenf o/actual seRlemeM casts. /Imounts paid to and by the settlement agenf aro slawn.
Items marked'(POC)"were peid outside the closirg,�they are shown here lo�inkrmetional purposes erW are rat iMluded in the Mta/s.
'I.0 3/8B (FISHEA.MIff.PFDrFISHER.MIff/I
NAMEANDADDRESSOFBORROWER: E. NAMEANDADDRESSOFSELLER: F. NAMEANDADDRESSOFLENDER:
rk K. Fisher Richard N.King and The Gratz Bank
)Field Road Deborah L King P.O.Box 159
ens, PA '17048 1655 Williamsburg Way Gretz,Pq 17030
Methanicsburg,PA 17050
PROPERTY LOCATION: H. SETTLEMENTAGENT: I. SETTLEMENT DATE:
�hsdy Lane Kerwin 8 Kerwin
diabwg,PA 17040 qpri117,20�3
y County,Ponnsylvania PLACE OF SETTLEMENT
178.02-035.000 4245 RoWe 209
Elizabethville,PA 17023 �
� Y N
CoMnet Sales Riee 30 000.00 401. CoMnet Sales Price 30 000.00
Porsonal Pr0 e 402. Penonal R
Settlement Cha ea lo Borrower Une 7�00 1 6&5.59 403.
404.
I05.
:i /Town Tazes fo 406. Ci own Tazes to
:ount Ta�xs 01/18/13 W 01/01/14 1W.14 407. Cou Tams 04/1BI13 to 07/01114 104.'14
iehool Tazes 04/18/13 to 07I01N3 69.?2 408. Sehool Ta�aes OON8H3 ta 07/01/13 89.22
109.
110.
411.
�12.
%ROSSAMOUNTDUEFROMBORROWER 31,B5B.95 420. GROSSAMOUNTDUETOSELLER 30,193.36
MOUN78 PAID BY OR M BEHALF OF B� RROWETt: 600.REp NS IN AMOUM WE TO�LLER:
eDOSit or earneat mone 500.00 501. Excess 8 See InsttucNau �
rincipnl AmouM W New Loan s 12 000.00 502. Seplement Cha to Seller Line 14W 3 990.0p
dstin loan s hken suU'ect to � 503. 6dsll loa a taken a eel to
504. of first M
505. of second M
506.
507. osit disb.u oceetls
508.
509.
i er � � �
/fown Tazes to 510. C' own Ta�ss to
u T�zes to 511. C Ttzea lp
�wol Tazes to 512. School Ta�xs to
513.
514.
515.
516.
577.
518.
519.
I'ALA9/DBYiFORBORROWER 12,500.00 520. TOTALREDUCTIONAMOUNTDIESEI,LER 3�ggp,pp
iH T R T �Ep;
ss AmouM Due From Borrower Line 120 31 858.95 601. Gross AmouM Due To Sella Line 420 3p�g,�,�
�AmouM Paitl a Bortowet Line 220 ( 12,500.00 602. Leas Red ions Seller Line 520 ( 3,990.
H(X FROMJ( TO BORROWER 19 358.95 6Q?. CASH(X TO . .6i0A! R p5 pp3,�
ersigned herc nowle of mple y of peges 182 of this statement atl mer�ts ed to herein.
BorroWe� $Cller �
erk K.Fisher Richerd N,qng
h �
De IGng
HUD-1(3-86)RESR�MB1905.P
_ _
rp_*CtifAL CJMM!SS!ON 9_ased on a�ce S (a� % � 3.000.00 m�o�A.o+n qvo Fqq,�
Division ol Commissian[ine 70�as Po/lows: _ eoaaov.�a�s se�.�ee�s
;. £ 1,320D� � tc Jack Gaughen Reeltor ERA wnnsnl wNOSqr
? E i_875.00 to Co!dv✓ell Banker Selecf Prolessionals stn�enervr serneMeNr
3 Gommissior Paitl at Settlemerit —
_____'—_ :� 19 .
a. Brokm Fee to Coldwell Banke�Select Prokssionals
1.Loan Origination Fee. ____ 9 SD00 % to The Gratz Bank 60.00
2. Loan Discount % to
3 AppreisalFee ______ lo TheGrahBank 325.00
I. Credit Repod____ _ to The Grah BaMc 4.59
i. �oc Fee _ ___ to The Gralz Bank - � y5,pp
i. Flood 5earch to The Gratz Bank ��,pp
'. Assumption Fee to
,IMerest Fran 04/17/13 l0 05I01/13 S /day ( U daya °.6)
MoA a e Insurance Premium lor months to
Hazard Insurence Premium for 1.0 ers to
.Hazard Insurance moMhs E r month
�.MoA a e Insurance moMhs S month
��. Ci /fown Taxes monMa S r moMh
. Coun Tazes morrths S r month
. School Ta�s months � E pe� moMh
moMhs E r mo�rth
months � S per month
monlhs r month
Setllemerrt or Closin Fce � to Kenvin 8 Kerwin �5,pp
Abstract or Title Seareh to
Title 6mminatio to
Title Inaurance Binder to
DocumeM Re ration lo Kerwin S IGerwin � 7g,pp :Y}60:q�
Nota Fxs to Kerwin 8 Kerwin 20.00 :- 10.90 �
Allorneys Fces to
ixludes ebove ikm numbers:
TiUelnsu nce to rtTNle n Spp,pp
incluabs above item nurn6ers:
,.ender's Coverege E 12.000.00
>wner's Coverage E 30,000.00 500.Oo
End.100,300,8.1 6 710 ta SYewart Titk Guara�rty Canparry ypp,pp
2eeordin Feea: Deed S 52.00;Mo S 78.00; RNeua S 130.00
;i oun T : Deed 2�0.00�Mo 240.00
Yate Tax/Stem : Deed 240.00:Mo g�p.pp
Reeorde�of Deeds '
�urv to
'estlns ion 10 �
�TAL SETTLEAIENT CHARGES Enter on Linas 10J Saetfon J and 502 Sactlon K 1,665.59 3,990.00
iing page t of this stalemenl,the s(gnatories acknowledge receipt of a�omplNcd copy of page 2 otthis iwo pege statement.
[ /� ,
.. �/
d to be a true coPY� rwin 8 I(e
Settlemenl nt
(FISNER.M16/FISHER Mlff I1)
:$ pennsylvania
� OEPARTMENT OFREVENUE
BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-16o� EX AFP (12-1D
INNERITqNCE TAX DIVISION
HARRISBURG6PA 1]128-0601 �CG��FFi�l�t.lff�{�FqACCOUNT
R[G�SI'L'EZ U� 'i�l�,_�-SUATE
�,�, 05-06-2013
;�(��3 (�iAY 13 1 I � � J�'TATE OF BOND FRANCES W
DATE OF DEATH 04-20-2012
GLi:��� �F FILE NUMHER 21 12-0558
SAMUEL l ANDES ORPNANS' COURT couNrr CUMBERLAND
525 N 12TH ST ���gERL/+ND ��•. �N LO1
LEMOYNE PA 1704 245 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensu�e proper credit ta you� account, submit tha upPe� portion of this form with your kax payment.
CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
" " " ' - - - - - - - - - - " " " " " - - - - - - - - " " " " ' - - - - - " " " - - - - - - - " " - - - - - - - - '
REV-1607 EX AFP C12-12) ��■ INHERITANCE TAX STATEMENT OF ACCOUNT ��■
ESTATE OF:BOND FRANCES W FILE N0. : 21 12-0558 ACN: 101 DATE: 05-06-2013
THIS STATEMENT PROVIOES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPqL
TAX DUE, APPLILATI�N OF ALL PAYMENTS, THE Cl1RRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-18-2013
PRINCIPAL TAX DUE: 7,641.53
PAYMENTS (TAX CREDITS) :
PAYMENT RECEIPT DISCOUNT C+) qMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
05-15-2012 CD015970 382.08 8,500.00
04-15-2013 REFUND .00 1,240.55-
TOTAL TAX PAYMENT 7,641 .53
BALANCE OF TAX DUE .00
INTEREST AND PEN. . DO
TOTAL DUE
. 00
� IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. �
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOII MAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM �
FOR INSTRUCTIONS.
PAYMENT: Detach the to0 Oortion of th3s not3ce antl subnit �ith your Oayment matle oavable So khe nane antl atltlress
p�l�ted O� th2 fEVE�52 S1tlP.
If pavment is for a resitlent decetlent, make check or monev ortler pavable to: Reeister at Wills, Agent
If pavment 9s for a non-resident tleceAenY, make c�eck or monev ortler pavable te: Connonwealth of Pennsylvania
Fa3lure to pm the tax, interest. anA penalky Eue may result 3n the filing of a lien of recortl in khe
apvrooHate countv� or khe issuance of an Orohan's Court citation.
REFUND (CR): A refund of a tax cretl3t, wh3ch was not reauested on She taz return, mav be requested bv coaolet3ng an
"Appli<ation for Refuntl of Pennsvlvania lnheritance and Estate Tax^ BEV-1313). Aool3caY3ons are available from
tleoartmant's web sike at ww.revenue.stafe.oa.us, anv ftegister of Wills or Revenue District OfHCe or fron Yhe
tleparYment's 24-hou� answerine service: 1-800-362-2050; serv3ces tor taxpavars vith special hearing antl/or
sDeaking neetls: 1-B00-447-3D20 (TT onlY].
REPLY T0: puestions regartline errors should be atldressetl to� PA Ueparknent of Revenue. 6ureau of Intl3vidual Taxes,
ATTN: Post Assessment Review Unit. PO Box 280601, Harrisbure. PA 1]128-0601, or call O3]) ]8�-6505.
DISCOUNT: If any tax tlue 3s oa3tl w3th3n three calendar months after t�e tlecedeni's death, a five oercent tl3scounY
of the tax paid is alloweA.
PENALTY: The 15 percenY taz amnestv non-Oartici0akion Oenalty is comouketl on khe koial of Yhe taz and 3nTerest assessetl,
and mt paid before Jan. 18, 1996, (the Hrst tlav after the end of t�e tax annesb periodJ
INTEHEST: IMerest 3s charpetl beginning wiYh first dav of delinvuency, or nine nonths antl one tlay from the dake of
tleath. to the Aate of pav�enk. iaxes which becane delinnuent before Jan. 1. 1982, bear interesi at the reke of
six percent per annum calculafetl at a dailv rate of 0.000164. All t�es vhich becane tlelinquenk on antl afker
Jan. 1, 1982. will bear interesT at a rake which var3as fron vear to vear vith the rate announced bv the PA
OeoartnenY of Revanue. RaTes for 1982 through 1999 can be fountl in the Pennrylvan3a Resitlenk Instruct3on
Booklet (REV-1501), the Pennsylvania Nom res3tlent InstrucY3on Booklek (REV-1]36) or on khe DevarYmenY of
Revenue Web s3te ww.revenue.state.0a.us. The applicable interesk rates for 2000 through 2013 are:
Interesk Dailv Interest Oa31v Interest Da31v
Year Rate Factor Year Rate Factor Year Rate Factor
2000 8% .000219 2001 9X .00024] 2UO2 6; .000164
2003 5% .00013] 2004 4Y. .000110 2005 5Y, .00013]
2006 ]% .000192 200] BY. .000219 2008 ]v. .000192
2009 5Y. .00013� 2010 4% .000110 2011-2013 3% .000082
Intarest 3s calculated as follo�s:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF MYS OELINOUENT X DAILY INTEREST FACTOR
Arry not3ce issuetl after the tax �ecames tlelinquenf vill reflecS an 3nierest calculation to 15 days
+ . y.,,
beyond the date of the assessnent. If oavnenk is �nade after She inkeresf conoutation date shovn on the ���'`':Ai,�,�
not3ce, atltl9t3onal 3nYerest must be calculatatl.