HomeMy WebLinkAbout01-0936
Register of Wills of CUMBERLAND County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of
also known as
ARTHUR S. HERR
No.
, Deceased
Social Security No. 174 - 05 - 2272
MARTHA E. WESTON and WAYNE A. HERR
Petitioner(s), who is/are 18 years of age or older, apply(ies) fl. r:
(COMPLETE 'A' or 'B' BELOW:)
I
[!] A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut ors named in the last Will of
the Decedent, dated 06/07/1990 and codicil(s) dated None
WIFE, HARRIET E. HERR, DIED 09/22/98.
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was nEtver adjudicated incompetent:
NONE
o B. Grant of Letters of Administration
(c.I.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that lecedent left no Will and was survived by the following spouse (if any) and
heirs: I
I Name i Relationship Residence I
(COMPLETE IN ALL CASES:) Attach additional sheets if nE cessary.
Decedent was domiciled at death in CUMBERLAI ID County, Pennsylvania with his/her last family
or principal residence at 442 WALNUT BOTTOM RO D, BOROUGH OF CARLISLE
(list street, number, and municipality)
Decedent, then ~years of age, died 09/15/200 at THORNWALD HOME, PA
(Location)
Decedent at death owned property with estimated values as ollows:
(If domiciled in PAl All pe onal property
(It not domiciled in PAl Perso al property in Pennsylvania
(If not domiciled in PAl Persortlal property in County
Value of real estate in Pennsylvania
$
$
$
$
7,400.00
""tod "follow, NONE ;
Wherefore, Petitioner(s) respectfully request(s) the probate o. the last Will and Codicil(s) presented with this Petition and the grant of
letters in the a riate form to the undersi ned:
Si nature
T
THA E. WESTON
GOODYEAR ROAD, CARLISLE,
NE A. HERR
OUNTAIN STREET, MT. HOLLY
PA 17013
SPRINGS, PA 17065
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
f
Oath of iPersonal Representative
Commonwealth of Pennsylvania
County of CUMBERLAND
The Petitioner(s) above-named swear(s) or affirm(s) tha~ the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitiorer(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the ~state according to law.
( 4
Sworn to or affirmed and subscribed !''L!2u1J~ (to:;; ~;/..v~.-<:~
RTHA E. WESTON
before me this 28thdayof
'vt..-
September _2001
~r~<*'~
For t. e Register
21-~1-936
No.
Estate of ARTHUR S. HERR
Deceased
Social Security No: 174-05-2272 DrteofDeath: 09/15/2001
AND NOW.
OCTOBER 10. 200~
, in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [K] Testamentary D Of Administration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to
MARTHA E. WEST4N and WAYNE A. HERR
I
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in the above estate and that the instrument(s) dated
I
described in the Petition be admitted to probate and filed of ~ecord as the last Will of Decedent.
FEES
Letters. .
$ 40.00
~~J~&<J~_"Y'
R gister 01 Wills
, VlA
ROqER M. MORGE~RE
Attorney:
Short Certificate(s) .
$ 6.00
Renunciation.
$
Affidavits (
$
Extra Pages (
) .
$
15.00
I.D. No: 17143
SALZMANN, DePAULIS, FISHMAN & M
Address: 95 ALEXANDER SPRING ROAD
SUITE 3
CARLISLE, PA 17013
Codicil. .
$
JCP Fee.
5.00
Telephone: 717/249-6333
$
Inventory.
$
Other. .
$
TOTAL.
$
66.00
Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
;
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1Ea5t I1Itl! anb Qrt51amtnl
,
OF
ARTHUR S. HERR
I, ARTHUR S. HERR, of the Borough of Carlisle, Cumberland
County, Pennsylvania, declare this instrument to be my Last Will
and Testament, in manner and form following:
1. I hereby expressly revoke all Wills and Codicils
heretofore made by me.
2. I hereby direct my Executrix to pay all my just debts,
funeral and administrative expenses out of my estate, as soon as
practicable after my death.
3. I direct that all taxes that may be assessed in
consequence of my death of whatever nature and by whatever
jurisdiction imposed shall be paid out of my estate as a part of
the administration of my estate.
4. Should my wife, ~arriet E. Herr, survive me for a
period of thirty days following my death, I devise and bequeath
the remainder of my estate to Harriet E. Herr.
5. Should my wife, ijarriet E. Herr, predecease me or die
on or before the thirtiethlday following my death, r devise and
bequeath the remainder of 1Y estate to my issue living on the
thirty-first day following my death, per stirpes.
1
4lil; .1
6. I nominate and aJpoint CCNB Bank, N.A., New Cumbe~land,
i
pennsylvania, Trustee of t~e share of any beneficiary who may be
a minor. The income and/ot principal of said trust may be
accumulated or expended fot the maintenance, education and
support of such beneficia as my Trustee in its sole discretion
may determine; and my Trus in the expenditure of income
and/or principal for such urposes, may, at its discretion, apply
the same directly without the intervention of a guardian or pay
the same to any person having the care or control of said
beneficiary or with whom t~e beneficiary resides, without duty on
the part of the Trustee tojsupervise or inquire into the
application of the funds bt any person to whom any paYment is so
made. The balance of such , income and/or principal shall be paid
to such beneficiary upon r+aching majority or to such
beneficiary's estate in tht event of death prior thereto.
7. I nominate and a~point my wife, Harriet E. Herr, as
Executrix of this my Last ,ill and Testament; and as substitute
Executors I nominate and afPoint my children, Martha ~. Weston
and Wayne A. Herr.
8. I direct that my personal representatives and Trustee,
as well as their successor], shall serve without
filing bond or security inlany jurisdiction.
I
I
the necessity of
2
. ...
.'
9. In addition to t e powers above provided for and those
given by law, my personal
any order of court and in
A. Retain a
any form of life ins
and in so doing they
called legal investm
diversification.
epresentatives and Trustee, without
heir sole discretion, may:
y property owned by me at my death and
rance, annuity or endowment policies;
may act without restriction to so-
nts and without responsibility for
B. Repair, Iter, improve or lease, for any period
of time, any property, and give options for leases.
C. Sell at ublic or private sale, for cash or
credit, with or with ut security, exchange or partition
property and give op ions for sales or exchanges.
D. Borrow m ney from any person, including my
Executors or Trustee and mortgage or pledge any property.
E. Compromi
F. Pay prem.ums on any life insurance, annuity or
endowment policies w ich may have been retained or
purchased herein; an exercise any right, option or
privilege thereunder
G. Vary or etain investments, when deemed
desirable by Trustee and invest in such bonds, stocks
(including bank stoc of CCNB Bank, N.A.), notes, real
estate mortgages or lecurities, common or diversified trust
funds, or in such ot er property, real or personal, as
Trustee shall deem w.se, without being restricted to so-
called "legal invest ents."
H. p~ace anq carry any asset of the trust in the
name of a nom1nee. I
I. Make dis ribution in cash or in kind or partly
in each.
J. Terminat
designated herein, i
trust res, together
diminished to the po
feasible to continue
said trust prior to the time
, in the opinion of Trustee, the said
ith accumulated interest, has
nt that it is no longer economical or
said trust.
3
:'
u
K. In the e
as my Trustee, I dir
be compensated for t
accordance with its
during the time when
ent that CCNB Bank, N.A., shall ~erve
ct that said corporate fiduciary shall
e services which it renders in
revailing schedule of fees in effect
said services are rendered.
IN WITNESS WHEREOF,
this 7th day of
hereunto set my hand and seal
, 1990.
(SEAL)
WITNESS:
~');~
4
.'
COMMONWEALTH OF PENNSYLVAN A
COUNTY OF CUMBERLAND
I, Arthur S. Herr, T
attached or foregoing inst
according to law, do hereb
executed the instrument as
willingly; and that I sign
the purposes therein expre
Sworn or affirmed
S. Herr, Testator, this
: 58.
.
.
stator, whose name is signed to the
ument, having been duly qualified
acknowledge that I signed and
my Last Will; that I signed it
d it as my free and voluntary act for
sed.
acknowledged before me, by Arthur
day of June , 1990.
ad~J:"M~~/
Testator ."
Notary
5
.'
,
I
COMMONWEALTH OF PENNSYLVAN A
SS.
COUNTY OF CUMBERLAND
We, Roger M. Morge and Janice E. Hertzler ,
the witnesses whose names re signed to the attached or foregoing
instrument, being duly qua ified according to law, do depose and
say that we were present a d saw Testator, Arthur S. Herr, sign
and execute the instrument as his Last Will; that he signed
willingly and that he exec ted it as his free and voluntary act
for the purposes therein e pressed; that each of us in the
hearing and sight of the T stator signed the Will as witnesses;
and that to the best of ou knowledge the Testator was at that
time 18 or more years of a~e, of sound mind and under no
constraint or undue influe ceo
Sworn or affirmed to and subscribed to before me by
Roger M. Morgenthal and Janice E. Hertzler
this 7th day of June , 1990.
,
'1ktb fl~ v1,N-'-
(.
-'-
--r
~\ ~J \..
tness
c
"
6
\\MAINSERVER\PUBLlC\roger\estate admi \Arthur Herr Estate\Nonsubscribing witness oath. doc
OATH OF N N-SUBSCRIBING WITNESS
Ro er M. Mor enthal nd Tricia L. Baile
(each) a subscriber thereto, (each) being duly qualified according to law, depose(s) and
say(s) that he/she is familiar with he signature of JANICE E. HERTZLER, a
Subscribing Witness to the Will 0 ARTHUR S. HERR presented herewith, and that
he/she believes the signature of th witness JANICE E. HERTZLER on the Will is in
the handwriting of JANICE E. H RTZLER, to the best of his/her knowledge and
belief.
Sworn to or affirmed and subscri ed
fUA,tJ4,f~
Roger M. Morgenthal
95 Alexander Spring Road, Suite 3
Carlisle, PAl 70 13
Before me this~ day of
September, 2001.
Tricia L. Bailey
95 Alexander Spring Road, Suite 3
Carlisle, P A 17013
Register of Wills of
OATH 0
Estate of
ARTHUR S. HERR
also known as
ROGER M. MORGENTHAL
(each) a subscribing witness to the Dcodicil(s)
BERLAND
County, Pennsylvania
SUBSCRIBING WITNESS
No.
, Deceased
will(s) presented herewith, (each) being duly qualified according to law
depose(s) and say(s) that she/ he/ they was/ were pr sent and saw the above Testator(rix) sign the same and that she/he/they signed as
a witness at the request of Testator(rix) in his/her/their resence and [KJ in the presence of each other [K] in the presence of the
other subscribing witness(es).
Sworn to or affirmed and subscribed
before me this ~p day
of-#/;r, .,~/
~~~~~
,~ I
(Signature and
qu
or other official
ths. Show date of
expiration of Notary's commiss n.)
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
~
(Signature)
2450 E. BAYBERRY DRIVE
HARRISBURG, PA 17112
(Address)
(Signature)
(Address)
~.
NOTE: To be taken by officer authorized to administer oaths.
Please have present the original or copy of instrument(s)
at time of notarization.
Form1lRW-2 (1991)
_. I
P:\roger\estate admin\Arthur Herr Estate\N nsubscribing witness oath. doc
Ro
ON-SUBSCRIBING WITNESS
(each) a subscriber thereto, (eac ) being duly qualified according to law, depose(s) and
say(s) that he/she is familiar wit the signature of JANICE E. HERTZLER, a
Subscribing Witness to the Will f ARTHUR S. HERR presented herewith, and that
he/she believes the signature of he witness JANICE E. HERTZLER on the Will is in
the handwriting of JANICE E. ERTZLER, to the best of his/her knowledge and
belief.
Sworn to or affirmed and SUbsc~ibed
I
Roger M. Morgenthal
95 Alexander Spring Road, Suite 3
Carlisle, P A 17013
\ [/nW:a &:~~
Tricia L. Bailey Q
95 Alexander Spring Road, Suite 3
Carlisle, P A 17013
Before me this/O day of
October, 2001.
i
~
E.
---
CERTIFICATION OF NOTICE UNDER RULE 5.6 a
Name of Decedent: ARTHUR . HERR
Date of Death: SEPTEM
Estate No.: 2001-00936
To the Register:
I certify that notice of the be eficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mail d to the following beneficiaries of the above-captioned
estate on OCTOBER 12. 2001
Name
See attached list of beneficiarie
Address
Notice has now been given to all p rsons entitled thereto under Rule 5.6(a) except
NONE
Date: October 29. 2001
Capacity:
ALZMANN, DePAULlS, FISHMAN & MORGENTHAL, P.C.
ame ROQer M. MorQenthal . Esquire . #17143
ddress 95 Alexander SprinQ Road. Suite 3
Carlisle PA 17013
elephone (717) 249-6333
Personal Representative
Counsel for Personal Representative
f
,
Beneficiar es of Arthur S. Herr Estate
Martha E. Weston
110 Goodyear Road
Carlisle, P A 17013
Wayne A. Herr
4 Mountain Street
Mt. Holly Springs, P A 17065
Dale E. Herr
263 S. Pitt Street
Carlisle, P A 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2B0601
HARRISBURG. PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INH RITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MORGENTHAL ROGER M
95 ALEXANDER SPRING RD
SUITE 3
CARLISLE, PA 17013
u__n fold
ESTATE INFORMATION: SSN: 174-05-2272
FILE NUMBER: 21-2001- 0936
DECEDENT NAME: HERR ARTHUR S
DA TE OF PAYMENT: 12/04/2001
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 09/15/2001
NO. CD 000596
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $3,133.49
I
I
I
I
I
I
I
I
TO AL AMOUNT PAID:
REMARKS: WAYNE HERR & MARTHA E WESTON
C/O ROGER MORGENTHAL ESQUIRE
CHECK#106
SEAL
INI1IALS: VZ
REC EIVED BY:
RE;ISTER OF WILLS
$3,133.49
MARY C. LEWIS
REGISTER OF WILLS
t-
REV-1500 EX + (6-00) OFFICIAL USE ONLY :
COMMONWEALTH OF PENNSYLVANIA REV-1500 , L~ 5
DEPARTMENT OF REVENUE "\
DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER
HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0936
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
HERR, ARTHUR S. 174-05-2272
DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE
DENT
09/15/01 10/10/1908 WITH THE REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
B 3. Remainder Return
CHECK ~' Original Return ~2 Supplemental Return (date of death prior to 12-13-82)
APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
PRIATE 6. Decedent Died Testate 7. Decedent Maintained a Liv'lng Trust 0 8. Total Number of Safe Deposit Boxes
(Attach copy of Will) (Attach a copy of Trust)
BLOCKS 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between D 11. Election to tax under Sec. 9113(A)
12-31-91 an d 1-1-95) (Attach Sch 0)
tijt$$flQt(QN.Mij$l'ijI$QQM~4~tf;;P,A~R$Qijijg$PQ&PI$N&gj;@QN~IPl$ijil"lN;.TM<iij#QRMAt{QN$HQij4li$I$~#R~$Tt!~ii@~i
NAME COMPLETE MAILING ADDRESS
COR- STEVEN J. FISHMAN, ESQUIRE 95 ALEXANDER SPRING ROAD, SUITE 3
RE- FIRM NAME (If Applicable) CARLISLE, PA 17013
SPON
DENT SALZMANN , DePAULIS & FISHMAN, P.C.
TELEPHONE NUMBER
717-249-6333
OFFICIAL USE ONLY
1. Real Estate (Schedule A) (1) None
2. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None ,
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E) (5) 9,863.61
6. Jointly Owned Property (Schedule F)
0 Separate Billing Requested (6) 56,473.19
RECA-
PITULA- 7. Inter-Vivos Transfers & Miscellaneous
TION Non-Probate Property (Schedule G or L) (7) None
8. Total Gross Assets (total Lines 1-7) (8) 66,336.80
9. Funeral Expenses & Administrative Costs (Schedule H)(9) 1,973.54
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 2,428.83
11. Total Deductions (total Lines 9 & 10) (11 ) 4,402.37
12. Net Value of Estate (Line 8 minus Line 11) (12) 61,934.43
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) None
has not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 61,934.43
SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) X .0 (15)
61, 934.43 - 2,787.05
TAX 16. Amount of Line 14 taxable at lineal rate X .0 45 (16)
0.00 - 0.00
COMPU- 17. Amount of Line 14 taxable at s'lbling rate X .12 (17)
TATION 18. Amount of Line 14 taxable at collateral rate 0.00 X .15 (18) 0.00
19. Tax Due (19) 2,787.05
20. ~ IcBeGkHJ$flSIFYQU.M3I$RI$QtJj;$h~QAR:ef.QNPQfAt,jQYI:WtF1AYMI$NJ"!
.... ...>.........~.~.El$S!-JRE'tt:lAN$WE13A[.;~QQ!;:$'tiQN$.ONl?AG!;:~ANtf13!;:OHi2GKMAtH@..<.......................................
o PA15001
NTF 29755
Copyright 2000 Greatland/Nelco LP - Forms Software Only
PA REV-1500 EX (6-00)
o d C I
Page 2
ece ents omplete Address:
STREET ADDRESS
THORNWALD HOME
442 WALNUT BOTTOM ROAD
CITY I STATE T ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
2,787.05
3,133.49
164.91
Total Credits (A + 8 + C)
(2)
3,298.40
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + E) (3)
4. If line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
,,' r,tlake ,Check Payable to:, ,RE~,I,STI:F\, 9~""I~~~,~9I:riT"
0.00
511. 35
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred; .......................................
b. retain the right to designate who shall use the property transferred or its income; .................
c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise lor Me 01 either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year 01 death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . .
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on information of
which preparer has any knowledqe.
SIGNATURE O.F PERSON .RESPON~LE FOR FILING RETURN DATE; /
~ /AaA~~ C tt-'.LAJ-U-n .-e-y::r: j:} _ Lljlid-
ADDRESS
See Schedule attac
81 E F PREPARER
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
~ I
8 ~
~
OAT
J ~ If C d....
ADD
95 ALEXANDER SPRIN
17013
[72 P.S.. 9116 (a) (1.1) (I)].
For dates of death on or alter January 1,1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S 9116 (a) (1.1) (ii)].
The statute rlo~s not fDCp.mrt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and 'filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years 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% [72 P.S.s9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or forthe use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.S. s 9116(1.2) [72 P.S. s9116(a)(1)].
The tax rate Imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. s 9116(a)(1.3)]. A sibling is defined. under Section 9102, as an individual
who has at least one parent in common with the decedent, whether by blood or adoption.
o PA15002
NTF 29756
Copyright 2000 Greatland/Nelco LP - Forms Software Only
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ARTHUR S. HERR
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21-2001-0936
Include proceeds of I,tigation & date proceeds were received by the estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F.
ITEM
NO. DESCRIPTION
VALUE AT
DATE OF DEATH
1 Blue Shield Refund
24.17
2 Disability Benefits
2,463.80
3 Checking Account - Account #5140185724 - Held by Arthur S. Herr
at PNC Bank - Established 4/1/63
7,375.64
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
9,863.61
7 CPA81 NTF 10908
COPYright Forms Software Only, 1997 Nelco, Inc.
REV-1509 EX + (1-97)
COMMONWEALTH OF PENNSYLVANiA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ARTHUR S. HERR
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21-2001-0936
If an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
A MARTHA E. WESTON
ADDRESS
110 GOODYEAR ROAD
CARLISLE, PA 17013
RELATIONSHIP TO DECEDENT
DAUGHTER
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR MADE Include name of financial institution and bank DATE OF DEATH DECO'S VALUE OF
JOINT account number or similar identifying number.
NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1 A 7/20/00 Certificate of Deposit - 74,367.77 50% 37,183.88
Account #31100161445 - Held by
Arthur S. Herr and Martha E.
Weston at PNC Bank -
Established 7/20/00
2 A 7/20/00 Certificate of Deposit - 6,258.37 50% 3,129.18
Account #31300204980 - Held by
Arthur S. Herr and Martha E.
Weston at PNC Bank -
Established 7/20/00
3 A 7/20/00 Savings Account - Account 32,320.27 50% 16, 160.13
#5003851495 - Held by Arthur
S. Herr and Martha E. Weston
at PNC Bank - Established
8/27/01
TOTAL (Also enter on line 6, Recapitulation) $ 56,473.19
7 CPA91 NTF 10909
(if more space is needed, insert additional sheets of the same size)
COPYright Forms Software Only, 1997 Nelco, Inc.
REV-1511EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ARTHUR S. HERR
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21-2001-0936
Debts of decedent must be reported on Schedule I.
ITEM
NO. DESCRIPTION
A. FUNERAL EXPENSES:
AMOUNT
1 Clergy & Flowers - Hoffman & Roth Funeral Home, Inc.
182.50
B. ADMINISTRATIVE COSTS:
1.
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN No. of Personal Representative(s)
Street Address
City State
0.00
Zip
Year(s) Commission Paid:
2. Attorney Fees Name: Roger Morgenthal, Esquire
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
1,500.00
0.00
4. Probate Fees
66.00
5. Accountant's Fees
0.00
6. Tax Return Preparer's Fees
0.00
7 Filing Inheritance Tax Return - Cumberland County Register of
Wills
15.00
8 Short Certificate - Cumberland County Register of Wills
3.00
9 Estate Advertisement - The Sentinel
132.04
10 Estate Advertising - Cumberland County Law Journal
75.00
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1,973.54
7 CPA11 NTF10911
Copyright Forms Software Only, 1997 Nelco, Inc.
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ARTHUR S. HERR
Include unreimbursed medical expenses.
ITEM
NO.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-2001-0936
DESCRIPTION
AMOUNT
1 2001 Personal Income Tax - Pennsylvania Department of Revenue
13.00
2 Nursing Care/Room & Board - Thomwald Home
2,142.72
3 Prescriptions - Pharmerica
241.11
4 Nnbulance - West Shore EMS
32.00
7 CPA12 NTF 10912
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
2,428.83
COPYright Forms Software Only, 1997 Nelco, Inc.
REV-1513 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
ARTHUR S. HERR
No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 MARTHA E. WESTON
110 GOODYEAR ROAD
CARLISLE, PA 17013
2 WAYNE A. HERR
4 MOUNTAIN STREET
]VIT. HOLLY SPRINGS, PA 17065
3 DALE E. HERR
263 SOUTH PITT STREET
CARLISLE, PA 17013
FILE NUMBER
RELATIONSHIP TO DECEDENT
Do Not LIst Trustee(s)
DAUGHTER
SON
SON
21-2001-0936
AMOUNT OR
SHARE OF ESTATE
20,644.81
20,644.81
20,644.81
ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
None
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
None
7 CPA13 NTF10913
TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
0.00
Copyright Forms Software Only. 1997 Nelco, Inc.
(If more space is needed, insert additional sheets of the same size)
['EC-03-2001 0'3: 23
PNCBCfNf< elF D:::PARTI'lENT
412 70S 0057 P.Dl/02
a PNCBAN<
November :30t 2001
ISCP
Roger M. Morgcnthal, Esquire
95 Alexander Spring Road, Suite 3
Carlisle, P A 17013
U: Estate of Arthur S. Herr, Deceased
SSN: 174-05-2272
OOD: 9/151200 1
..
Dear Mr. Morgenthal:
In response to your request for date of Death balances for the customer noted above, our
records show the following:
CERTIFICATE OF DEPOSIT
#31100161445
Established 07/20/2000
ARTHUR SHERR
MARrnA E WESTON
DOD Balance: S74tOI4.60 + $353.17 accrued interest
Interest Paid 1/1/2001 - 9/1512001 - $3,006.35
#31300204980
Established 07/20/2000
ARTIIUR. S HER.R.
MARTHA E WESTON
DOD Balance: $6,253.31 + $~.06 accrued interest
Interest Paid 1/1/2001 - 9/151200] - $2'3.31
CHECKING ACCOUNT
#5140185724
Established 04/0111963
ARTHUR SHERR
DOn Balance: $7,373.72 + $1.92 accrued interest
Interest Paid 1/112001- 9/15/201 . $2.39
Page 1 of2
A lIIember of The PNC FilDncial Semcu 6roup
One PNC PllUa 249 Fifth Avtnu~ Pittsburgh Pennsvlv.Jnia 15222 2707
f'E.=:-~,-~2--':--~'~ _ _l":.-, .:.:.'~
f-NCE:Hr"1I '-::.iF V=.f'-riF::i'i!'::i;:
412 78~ 0057 =-.G~.'02
"
:.
0. PNCBAN<
SAVINGS ACCOUNT
#5003851495
Established 08/27/2001
ARTHUR SHERR
MARTHA E WESTON
DOD Balance: $3WO.79 + $69.48 accrued interest
Interest Paid 1/1/2001 - 9115/2001 .. 50.00
"
Please Dote that tbIs office 0IlIy proYides date of death balances for deposit accountl
(IRAs, CDs, CkeddDg and Savings accounts). We do not process any f"maueial
transactloDs or provide &tatemeDD. If 70U Deed anbtanee with any of these item,
please call1-888-PNC.BANK (1-888-76%-2265) or stop by your local PNC Bank
branch oftiee.
Sincerely,
G?~ Wilh-
RacheUe Wdls
1-800-762-1775
P7-PFSC-04-F
500 First Avenue
Pittsburgh, PA 15219
Page2of2
A melltbef of The: PNC Anindlll Servita Group
One PNC Plaza 249 Rfth Avenue Pittsbllf9tJ Pcnnsylvan;" 1 5222 27(J7
TOTAL P. 02
--
ROGE
245
HARRISBUR
E-MAIL:
(717) 671-87
Register of Wills
Attn: Sue
Cumberland County Courthouse
One Courthouse Square
Carlisle P A 17013
Ladies and Gentlemen:
M. MORGENTHAL
ArrORNEY AT LAW
EAST BAYBERRY DRIVE
, PENNSYLVANIA 1 71 1 2-60 1 5
rogerm2450@comcast.net
FAX (717) 671-8755
~v
t::
~
:::..
This will confirm that I ha e withdrawn from representation of the followfUg
estates, which are now being repre ented by Salzmann, DePaulis & Fishman, PC:
January 9, 2003
~/-' () /:- 730
Estate of v"
Estate of e E. Olmstead
Estate ofId G. Skelly
Thank you for your attenti n to this matter.
Very truly yours,
~;UIAr--+-^
Roger M. Morgenthal, Esquire
-- ---;:.J
/~- /.::1-6
'\.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF D DUCT IONS AND ASSESSHENT OF TAX
REV-1547 EX AFP (01-05'
02-17-2003
HERR
09-15-2001
21 01-0936
CUMBERLAND
101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ARTHUR
S
STEVEN J FISHMAN
SALZMANN ETAL
95 ALEXANDER SPG
CARLISLE
ESQ
Amount Remitted
RD 3
PA 17,013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV: iS4-j-EX--"FP--foY:03Y-NOYicE--OF-YNI ERi;:AircE-YAi-A-PPFiAisEMiNT~--"i:.l-owANcE-(fR------------ -- ---
DISALLOWANCE I F DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HERR ARTHUR S FILE NO. 21 01-0936 ACN 101 DATE 02-17-2003
TAX RETURN WAS: X) ACCEPTED AS FILED
( ) CHANGED
RESERVATION CONCERNING FUTURE INTERE T - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule ~)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1) .00 NOTE: To insure prop er
(2) .00 credit to your accou nt,
(3) .00 submit the upper por Bon
(4) .00 of this form with yo ur
(5) 9,863.61 tax payment.
(6) 56,473.19
(7) .00
(8) 66,336.80
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. ExpBnses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Sc~Bdu1e I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequestsj ~on-e1ected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Ta)
1,973.54
(9)
(10)
2.428.83
4.402 37
61,934.43
.00
61,934.43
(11)
(12)
(13)
(14)
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
NOTE: If an assessment was issued ~reviously, lines
reflect figures that include the total of ~
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Linea1/(lass A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 =
61,934.43 X 045 =
.00 X 12 =
.00 X 15 =
(19)=
.00
2,787.05
.00
.00
2,787.05
(+)
INTEfEST/PEN PAID (-)
139.35
AHOUNT PAID
3,133.49
DATE
12-04-2001
NUHBER
CD000596
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
3,272.84
485.79CR
.00
485.79CR
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
RESERVATION: Estates Df decedents dying Dn Dr befDre December 12, 1982 -- if any future interest in the estate is transferred
in pDssessiDn Dr enjDyment tD Class B (collateral) beneficiaries of the decedent after the expiration of any estate fDr
life or for years, the CDmmDnwealth 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
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S.
Section 9140).
PAYMENT:
Detach the tDP portiDn Df this Notice and submit with YDUr payment to the Register of Wills printed on the reverse side.
--Make check or mDney Drder payable to: REGISTER OF HILLS. AGENT
REFUND (CR):
A refund of a tax credit, which was nDt requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS:
Any party in interest not satisfied with the appraisement, allDwance, or disallowance Df deductions, or assessment
Df tax (including discount or interest) as shown on this Notice must Dbject within sixty (60) days Df receipt Df
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election tD have the matter determined at audit of the accDunt Df the persDnal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errDrs discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau Df Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-15011 fDr an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount Df
the tax paid is allowed.
PENALTY:
The 1570 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 period. 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 (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 (670) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn 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. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest
Rate Factor Year Rate FactDr Year Rate
Daily
Factor
Year
1982 2070 .000548 1987 970 .000247 1999 77. .000192
1983 1670 .000438 1988-1991 1170 .000301 2000 870 .000219
1984 1170 .000301 1992 970 .000247 2001 970 .000247
1985 1370 .000356 1993-1994 77. .000192 2002 670 .000164
1986 1070 .000274 1995-1998 970 .000247 2003 570 .000137
--Interest is calculated as fDllows:
INTEREST = BALANCE OF TAX UNPAID X NUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculatiDn tD fifteen (15) days
beYDnd the date of the assessment. If payment is made after the interest cDmputation date shDwn Dn the
NDtice, additional interest must be calculated.
;/
G
DA
Name of Decedent:
Date of Death:
9/15/01
No. 2001-0936
Pursuant to Rule 6.12 of t e Supreme Court Orphans' Court Rules, I report the
following with respect to completio of the administration of the above-captioned estate:
1. State whether administra ion of the estate is complete: xx... Yes _No
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be com lete: N/A
b. The separate rphans' Court No. (if any) for the personal
representative's acc unt is:
3. If the answer to NO.1 is es, state the following:
a. Did the perso al representative file a final account with the Court?
_ Yes xx N
c. Did the perso al representative state an account informally to the
parties in interest? Yes _ No
d. Copies of rec ipts, releases, joinders and approvals of formal or
informal accounts m y be filed with the Clerk of Orphan's Court and
may be attached to t
Date: 3/28103
Signature
95 Alexander Spring Road Suite 3
Address
Carlisle PA 17013
City, State, Zip
(7171. 249-6333
Telephone Number
Capacity: _ Personal Representative
...JL Counsel for Personal Representative
~'?-/.&.~-
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COM~ONWEALTH OF PENNSYLVANIA
lEPARTMENT OF REVENUE
INHERITANCE TAX
S ATEMENT OF ACCOUNT
*'
REY-I'D7 EX AFP (DI-DS>
STEVEN J FISHMAN
SALZMANN ETAL
95 ALEXANDER SPG
CARLISLE
ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-24-2003
HERR
09-15-2001
21 01-0936
CUMBERLAND
101
ARTHUR
S
Amount Remitted
RD 3
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your acc unt, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV = i60-j-E3f-AFP-COY=03Y------...--fNHEi ITANCE--TAx--sTAfEHENT-oF'-Acrcouiff--...---------------- -----
ESTATE OF HERR ARTHUR S FILE NO.21 01-0936 ACN 101 DATE 03-24-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE ClRRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICITION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD AD USTMENT: 02-17-2003
P R I NC I PAL TAX DU E : ...................................................................................... ...............................................................................................................................
2,787.05
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
12-04-2001
03-04-2003
RECEIPT
NUMBER
CD000596
REFUND
D SCOUNT (+)
INTEREsT/PEN PAID (-)
139.35
.00
AMOUNT PAID
3,133.49
485.79-
TOTAL TAX CREDIT
2,787.05
.00
BALANCE OF TAX DUE
INTEREST AND PEN.
.00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTERE T.
TOTAL DUE
.00
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( RJ,
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or 1I0ney order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
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 Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for forlls ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-30Z0 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessllent Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT:
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 allnesty 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 period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day froll the date of
death, to the date of paYllent. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Oepartllent of Revenue. The applicable interest rates for 198Z through Z003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZO% .000548 1987 9% .000Z47 1999 7% .00019Z
1983 16% .000438 1988-1991 11% .000301 ZOOO 8% .000Z19
1984 11% .000301 199Z 9% .000Z47 ZOOI 9% .000Z47
1985 13% .000356 1993-1994 7% .00019Z ZOOZ 6% .000164
1986 10% .000Z74 1995-1998 9% .000Z47 Z003 5% .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 paYllent is made after the interest computation date shown on the
Notice, additional interest must be calculated.