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Home My WebLink About12-18-13 RE�I�T�R O� WILLS . CLERK OF QRPHANS' CQURT DIVI�ION COUF�T QF �C�MMQN PLE�►S OF YQRK COUN�1( YORK COUNTY JUDICIAL CENT'ER BRADL�Y C.jACOBS ARA KIMBERI,Y McPHERS4N Register of Wills Chief Deputy Clerk of Orphans'Court Register of Wills )OMN C. H�RROLD �� BECKY K. FOUST Solicitor � Chief Deputy Clerk of Orphans'Court Qivision December 16, 2013 r�; � � � � CERTIFIED MAIL, RETURN RECEIPT REQUESTED � � ° � � rn � c, �`' �' Q Register of Wills r�'- � rn � � a Cumberland County Courthouse � v' � � � � 1 C o u r t h o u s e S q u a r e R o o m 1 0 2 �' � -�, ca � � Carlisle, PA 17013 � � �' �, �,... � : --� r— RE: Estate of Raymond Shearer �"' � � � Date of Death: 02/26/2001 Your File No. 2113-1155 Dear Register: Pursuant to the correspondence from the Department of Revenue dated December 5, 2013 (courtesy copy enclosed), please find enclosed herewith the original paperwork that we have in our files for the above-referenced estate. Sincerely, Bradley C. cobs Register of Wills /aka Enclosures(4) 45 NORTH GEORGE S'�REET • YORK,PA.17401-1240 � R�GISTER Q�WILLS(717)771�9607 • CLERK Of ORPHANS'COURT(717)971-9288 FAX:(717)771-�C�78 � www york-county.prg . � enns lvania .;��f�z..� . _� p Y �,�� .4�� DEPARTMENT OF REVENUE R��'�� i�_� � BUREAU OF INDIVIDUAL?AXES �n t�D�� U t �� Q� �� fQ� ��,��;� Telephone . ;�(��,��, 717 787-8327 December 5, 2013 MR BRADLEY C JACOBS REGISTER OF WILLS � YORK COUNTY JUDICIAL CENTER 45 N GEORGE S� YORK, PA 17401 Re: Estate of RAYMOND SHEARER File Number: 2113-11 v5 County: CUMBERLAND � Date of Death: 02/26/01 _ sS�o � �q--C�1-'�(�2� Dear Register of Wills: : � r------ The subject decedent legaity resided in CUMBE ts��s of,the date of death. Accordingly, you are�uthorized to cancei fite u r 6702-0515.��AI � atters concerning this estate should be maintained under CUMBERLAND Coun i e�umber 2113-1155. �� Ali origina! Inheritance Tax documents for the subject decedent should be forwarded to the CUMBERLAND County Register of Wills; however, you may wish to re#ain a copy, including photocopies of all receipts for the collection of Inheritance Taxes in the subject estate which have been issued by your office. � Please contact me.at the telephone number above if you have any questions. ..- _ � ,. incerely, � . % Laurel Fulmer, Supervisor Inheritance Tax Division Department of Revenue J PO Box 280601( Harrisburg, PA 17128 � 717.787.8327 � www.revenue.state.pa.us COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-961 DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280801 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. YK 004503 SHEARER THOMAS P 1238 STONEGATE RD HUMMELSTOWN, PA 17036 ` ACN ASSESSMENT AMOUNT , CO NTRO L NUMBER -------- fold --------° "'"""'_ 101 � �17.25 ESTATE INFORMATION: ssN: 189-09-4622 � FILE NUMBER: 6702-0515 � DECEDENT NAME: SHEARER RAYMOND P ( DATE OF PAYMENT: 02/27/2003 � POSTMARK DATE: 02i25/2003 � COUNTY: YORK � DATE OF DEATH: 02/26/2001 ( � TOTAL AMOUNT PAID: S 17.25 REMARKS: CHECK# 701 INITIALS: CAI SEAL RECEIVED BY: BRADLEY C JACOBS REGISTER OF WILLS REGISTER OF WILLS COMMONNEALTH OF PENNSYLVANIA Enu o iNDivinu�� TnxES DEPARTMENT OF REVENUE TAX DIVISION �►r�is��iP� in2a-oboi INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS R�v-1��x"�r�'1-e�' DATE 01-30-2003 ESTATE OF SHEARER RAYMOND P DATE OF DEATH 02-26-2001 FILE Nt�IBER 67 02-0515 COUNTY YORK THOMAS P SHEARER SSN/DC 189-09-4622 2277 NORTH POINT DR ACN 01121232 YORK PA 17402-0000 ��+t R.witt.d MAKE CHECK PAYASLE AND REMIT PAYMENT T0: REGISTER OF WILLS YORK CO COURT HOUSE YORK, PA 17401 CUT ALONG THIS LINE ► RETAIN LOWER PORTION FOR YOUR RECORDS -� ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (01-03) � INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS �� , aATE O1-30-2003 ESTATE OF SH�ARER RAYMOND P DATE OF DEATH 02-26-200I COUNTY YORK FILE N0. 67 02-0515 S.S/D.C. N0. 189-09-4622 ACN 01121232 ,_� ADJUSTMENT BASED ON: ADMINiSTRATIVE CORREC7ION , JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT N0. 192-112-7799 TYPE OF ACCOUNT; O SAVINGS CX) CHECKING O TRUST O TIME CERTIFICATE DATE ESTABLISHED 09-26-1992 Account Balance 705.31 NOTE: TO INSURE PROPER CREDIT TO YOUR Percent Taxable X 0.500 ACCOUNT, SUSMIT THE UPP�R PORTION Amount Subject to Tax 352.66 OF TH=S NOTICE i1ITH YOUR TAX Debts and Deductions - •�� PAYMENT TO THE REGISTER OF MILLS Taxable Amount 352.66 AT THE ADaRESS SHOMN A$OVE. Tax Rate X •�5 MAKE CHECK OR MONEY Ot�nER PAYASLE Tax Due 15.86 T0: °REGISTER OF MILLS, AGENT." TAX CREDIT3: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) INTEREST IS CHARGED THROU6H 02-14-2003 TOTAL TAX CREaIT :00 AT THE RATES APPLICABLE AS OUTtINED ON THE SALANCE OF TAX DUE 15.86 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1.18 TOTAL DUE * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN �1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A °CREDIT" (CR), YOU MAY BE DUE A REFtJI�. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) . __ � i �� (��i� /I�_'1 J - �- �` ' � �,f--�-, ,_- _ :�,. �� i��, 2��3 ��► � � � � �- �� - � - �` r�' r' '� � � ..._ � ,. ��, PAYMENT: Oetach the top portion of this Notice and submit with your payment made payable to the name and address printed an the reverse side. -- Make check or maney order payable to: REGISTER OF WILLS� AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Applicatian for Refund of Pennsylvania lnheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue �istrict Offices or from the Oepartment's 24-hour answering service for forms ordering: 1-80D-362-2D50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 CTT only). REPLY T0: Questions regarding errors contained on this natice should be addressed to: PA Oepartment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Uept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3l calendar months after the decedent's death, a five percent C5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed an the total af the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency or nine C9l months and one (1) day from the date af 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 hecame 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 Oepartment af Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest �aily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN@UENT 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. �wu�o�c(e,�,,,;� .� , . � INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA � EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDNIDUAL TAXES DEPT.280601 HARRI BUR PA 17128-0601 DECEDENTS NAM �YMOND P SHEARER Fi�E NuMBER . 6702-0515 REVIEWED BY ACN Phyllis Hoch 01121232 ITEM SCHEDULE Np, EXPLANATION OF CHANGES ADJUSTED TAX RATE ON ABOVE ACN TO 4.5%, SON. Row Paqe 1 BUREAU OF II�IVIDUAL TAXES COMMONMEALTH OF PENNSYLVANIA IMERITAMCE TAX DIVISION DEPARTMENT OF REVENUE OEPT. 280601 HARRIShc1R6, PA 1712a-0601 �p��N�� OF INBE�I'r�CB�AX�N�� OF.DEDt�CTYQN� AND ASSBSSMENZ OF TAX ON JOIMlLY'�EGD OR tRUST A3SETS R�v—u�ex�cn-a� DATE 03-25-2002 . • ESTATE OF SHEARER RAYMOND P �, ' . • DATE OF DEATH 02-26-2001 � � FILE NUI�ER b�.OZ• S�S� COUNTY YORK THOMAS P SHEARER �sN/DC 189-09-4622 1238 STONEGATE RD ACN 01121232 HUMMELSTOWN PA 17036 ��`x't R..� t.d MAKE CHECK PAYASLE AND REMIT PAYMENT T0: REGISTER OF WILLS YORK CO COURT HOUSE YORK, PA 17401 CUT ALONG THIB LINE ► RETAIN LOMIER PORTION FOR YOUR -RECORDS � ��l�M��r��N��r�� REV-154r8 EX AFP (01-02) NOTIC! OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLOMANCE OF �aUCTI0N3, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ;_, DATE 03-25-2002 i�� .��.��.. , ESTATE OF gHEARER RAYMOND P DATE OF DEATH 02-26-2001 COUNTY YORK FILE N0. S.S/D.C. N0. 189-09-�4622 ACN 01121232 ��i��i�w�� TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED ' ' JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT N0. 192-112-7799 TYPE OF AGCOUNT: O SAVINGS C � CHECKING O TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 09-26-1992 Account Balance 705.31 NOTE: TO INSURE PROPER CREDIT TO Parcent Texable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Sub�ect to Tax 352.66 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 352.66 REGISTER OF WILLS AT THE Tax Rate =, •15_ ABOVE �ADDRESS.. MAKE CHECK Tax Due 52•90 OR MONEY ORDER PAYABLE T0: °REQISTER OF WILLS, ABENT.° TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) pMpUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHAR6ED THROUGH 04-02-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE SALANCE OF TAX `DUE 52.90 REVERSE SIDE`0� THtS FORM INTBR#ST AND PEN. 1.26 " Td7At �UE . 54.16 � IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATTON OF ADDITIONAL NTEREST. � t IF TQTAt. D1� IS LESS TH�W #1, NO PAYMENT IS REQUIRED. IF TOTA4 DUE IS REf�LECTED AS A "CREDIT' ( CR), YOU MAY BE DUE A REFIArD. SEE REVERSE S�DE OF THIS FORM FOR INSTRUCTIONS. ) r'��;;REC��ED �� C�F 4�1 L l.S 1001 qpR _3 + ,q . � :. ,.� , 1� I q �;�-��`�� R�t � �'� PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Uetach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: RE6ISTER OF WILLS, AGENT. REFUNU (CRI: A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue Uistrict Offices ar by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT onlyl. OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions ar assessment af tax (including discount or interestl as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA �epartment of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --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, �EPT. 280601, Harrisburg, PA 17128-0601 Phone (7171 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Oecedent" (REV-1501) for an explanation of administratively correctable errors. �ISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed 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 periad. This non-participation penalty is appealable in the same manner and in the the same 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 (9l months and one (1l 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%l percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or 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 Oepartment of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Oaily Interest Factor Year Interest Rate �aily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .OD0192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .OD0219 1987 9% .000247 2001 9% .OD0247 1988-1991 11% .000301 2D02 6% .000164 --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 (15l 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. =__ _ -� m -= __- - � � � _- __ =---— -� � � m � --- — a°oz ° �°o70 0 - - _- RE��; �'r "'`� �#��" �� °oZ � ° r _ = � � _ ��615 i Ev:� t�� t _�.�.5 n i � z � - _ __- a , imcv' � C) --- _ �� L�E� $ � t� , � �' ov � �' • -- - �. �, ; 1 �� o � � o Z ` _- - ..� � . � � � r1.J I'U :, W �• .0 Q'" . O ., O � " O O O O � O � W � Lr'I