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Home My WebLink About09-24-15 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ff pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF NONRESIDENT INHERITANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION 01 TAX APPRAISEMENT, ALLOWANCE OR REV-537 EX AFP (11-14) HARRISBURGPO BOX 6PA 17128-0601 DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX NOTICE DATE 09-21-2015 ESTATE OF COLELLA NANCY R DATE OF DEATH 04-10-2014 RECORDED OFFICE OF FILE NUMBER 99 15-0684 REGI" OF V ILLS STATE OF DOMICILE CALIFORNIA PETER LABOSKEY ESQ COUNTY CODE 21 HOPKINS & CARLEY ?fb, SEP 29 PN 1 L0 APPEAL DATE: 11-20-2015 200 PAGE MILL RDST2 I U (See reverse side under Objections) PALO ALTO CA 94306CLE J ., - Amount Remitted 0 R F Nt ,,r, MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE CUMDEIi'- " PO BOX 280601 HARRISBURG PA 17128-0601 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS <-- ------------------------------------------------------------------------------------------ REV-537 EX AFP (11-14) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COLELLA NANCY R FILE NO. 99 15-0684 ACN 101 DATE 09-21-2015 TAX CALCULATION METHOD ELECTED: (X ) FLAT RATE ( ) PROPORTIONATE TAX RETURN WAS: ( X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) 00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) 00 of this form with your 5. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 00 tax payment. 6. Jointly Owned Property (Schedule F) (6) 00 7. Transfers (Schedule G) (7) 263,450.00 8. Total Assets (8) 263,450.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 122,003.00 11. Total Deductions (11) 122,003.00 12. Net Value of Tax Return (12) 141,447.00 13. Charitable/Governmental Bequests (Schedule J) (13) 141,447.00 14. Net Value of Estate Subject to Tax (14) 00 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 (15) .00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 X 045 = .00 17. Amount of Line 14 at Sibling rate (17) .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = .00 19. Principal Tax Due (19) .00 TAX CREDITS: + AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 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 REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. REV-1737-6 EX+(6-08) -A,_ SCHEDULE G : pennsylvania INTER-VIVOS TRANSFERS & Use Schedule G, Part 2, ONLY for DEPARTMENT OF REVENUE proportionate method of tax computation. MISC. NON-PROBATE PROPERTY INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF FILE NUMBER Colella, Nancy R. Part 1 must include all transfers of real estate and tangible personal property located in Pennsylvania. Complete Part 2 ONLY when the proportionate method of tax computation is elected. Include in the description of property the date the transfer was made and the name and relationship of the transferee. This schedule must be completed and filed if the answer to questions 1 through 4 on the reverse side of the REV-1737 cover sheet is yes. DESCRIPTION OF PROPERTY ITEM Include the name of the transferee,the relationship to Decedent and the date of transfer. DATE OF DEATH, %OF DECD'S EXCLUSION NUMBER Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) TAXABLE VALUE For description see attachment. 526,900.00 50 0.00 263,450.00 The transferee is the Colella Family Trust dated September 21, 1992, which is the joint revocable trust of decedent and surviving spouse. Date of transfer: 03/16/2005 PART I TOTAL $ 526,900-001 $ 0.00 $ 263,450.00 OTHERPART 2 ALL DESCRIPTION OF PROPERTY ITEM Include the name of the transferee,the relationship to Decedent and the date of transfer. DATE OF DEATH %OF DECO'S EXCLUSION NUMBER Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) TAXABLE VALUE 1. PART 2 TOTAL $ $ $ 0.00 TOTAL (Also enter on Line 7, Recapitulation.) $ 263,450.00 224600.1 (If more space is needed, use additional sheets of paper of the same size) Estate of Nancy R. Colella Date of Death: 04/10/2014 . Social Security Number: ATTACHMENT TO SCHEDULE G,PART 1, ITEM 1 AN UNDIVIDED 23.95%INTEREST IN IMPROVED REAL PROPERTY LOCATED IN CUMBERLAND COUNTY, PA,COMMONLY KNOWN AS 1814 SPRING ROAD,CARLISLE,PA 17013, APN 29-17-1585-214 APPRAISED VALUE: $2,200,000 VALUE OF 23.95% INT 526,900 LESS: MORTGAGE (244,005) NET.VALUE 282,895 APPRAISAL AT TAB 29 Prepared By First American Title Insurance Company National Commercial Services 520 N Central Avenue, 8th Floor �a 3 Glendale, CA (800)668-4853 Return To First American Title Insurance Company National Commercial Services 520 N Central Avenue, 8th Floor Glendale, CA 91203 (800) 668-4853 Tax Parcel 1D.- 29-17-1585-214 NCS-121269-LA1 This Indenture made the �� day of (l(t�4'1 200 S , Between CP RAD CALPA, L,P,,a Delaware Limited Partnership (hereinafter called the Grantor),of the one part, and Coleiia Family Partners, a California General Partnership, as to an undivided 76,10/a interest and Samuel D. Colella and Nancy R. Colella, Trustees of the Colella Family Trust, U/T/D September 21, 1992, as to an undivided 23.9%undivided interest,as tenants in common (hereinafter called the Grantee),of the other part, Witnesseth, that the said Grantor for and in consideration of the sum of Two Million Four Hundred Six Thousand and 00/100 Dollars ($2,406,000,00) lawful money of the United States of America, unto it well and truly paid by the said Grantee,at or before the sealing and delivery hereof,the receipt whereof is hereby acknowledged, has granted, bargained and sold, released and confirmed, and by these presents does grant,bargain and sell, release and confirm unto the said Grantee: ALL THAT CERTAIN parcel or piece of ground, situate in the Township of North Middleton,County of Cumberland and Commonwealth of Pennsylvania,as shown on an ALTA/ACSM Land Title Survey prepared by 6L Companies, Meriden, CT dated 8/23/2004, last revised 9/20/2004,and being and described as follows,to wit: Page 1 of.G is A: BEGINNING at a mag nail in Carlisle Springs Road(S,R. 0034)(variable width)along the land now or formerly owned by Property Development Associates(Deed Book H Volume 35 page 980, Premises"B"); thence along said Property Development Associates land by a bearing of South 86 degrees 51 minutes 00 seconds West passing over a rebar on the Western right-of-way line of Carlisle Springs Road at a distance of 2,28 feet for a total distance of 283.86 feet to a concrete monument, said concrete monument being along said Property Development Associates land and the Southeast corner of land now or formerly owned by Lester P.Keller(Deed Book 197 page 764)(Plan Book 77 page 109,Lot No.2); thence along said Keller land by a bearing of North 06 degrees 30 minutes 00 seconds East for a distance of 212.04 feet to a concrete monument,said concrete monument being the Northeast corner of said Keller land and along the land now or formerly owned by Charles W,and Jeanette M.Taylor(Deed Book X Volume 20 page 665); thence along said Taylor land by a bearing of South 83 degrees 45 minutes 37 seconds East for a distance of 100.00 feet to a polnt,said point being the Southeast corner of said Taylor land and referenced from an Iron pipe by a bearing of North 25 degrees 40 minutes 50 seconds East for a distance of 0,20 feet, thence by same by a bearing of North 0'6 degrees 30 minutes 00-seconds East for a distance of 75.00 feet to a point,said point being along said Taylor land and the Southwest comer of land now or formerly owned by William R.and Wylma L, Kilmer(Deed Book T Volume 24 page 380)and referenced from an Iron pin by a bearing of South 76 degrees 35 minutes 11 seconds East for a distance of 2.36 feet;thence along said Kilmer land by a bearing of South 83 degrees 30 minutes 00 seconds East passing over a rebar on the Western right-of-way line of Carlisle Springs Road at a distance of 235.79 feet for a total distance of 250.00 feet to a mag nail In Carlisle Springs Road(S.R. 0034);thence In and along Carlisle Springs Road for the following three courses and distances: 1)by a bearing of South 06 degrees 30 minutes 00 seconds West for a distance of 75.00 feet to a mag nail; 2)by a bearing of South 20 degrees 51 minutes 13 seconds West for a distance of 89,79 feet to a mag nail;3)by a bearing of South 39 degrees 05 minutes 04 seconds West for a distance of 91.46 feet to a mag nail,said mag AM being the Writ and place of beginning. CONTAINING 78,533 square feet or 1.8029 acres. TOGETHER WITH the benefits of those appurtenant easements set forth In that certain Reciprocal Easement and Restrictive Covenants by and between Property Developments Associates a California General Partnership and HPT(Carlisle II),L.P.dated 6/30/1998 and recorded In Book 5�3 page 636. BEING TAX PARCEL#29-17-1585-214. Together With all and singular the buildings, Improvements, ways, streets, alleys, driveways, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances, whatsoever unto the hereby granted premises belonging,or In anywise appertaining, and the reversions and remainders, rents, issues,and profits thereof, and all the estate, right,title, interest, property, claim and demand whatsoever of the said Grantor,as well at law as in equity, of,In and to the same. To have and to hold the said lot or piece of ground described above, with hereditaments and premises hereby granted, or mentioned and Intended so to be, with the appurtenances, unto the said Grantee,to and for the only proper use and behoof of the said Grantee,forever. AND the said Grantor, does, by these presents,covenant, grant and agree, to and with the said Grantee,that the said Grantor,all and singular the hereditaments and premises herein described and granted, or mentioned and intended so to be, with appurtenances, unto the said Grantee, against the said Grantor, and against all and every person and persons whosoever lawfully claiming or to claim the same or any part thereof,by,from or under him, her, It,them or any of them,shall and will Page 2 of 6 BOOK W6FACE470() Warra d Forever D d. CP RAD CALPA, L.P J • Cyt Page 3 of G