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Home My WebLink AboutOC1971-0531 - ESTATE OF HROVATRCC-134 ( 1-69) j COMM.iJNWEALTH QF PENNSYLVANIA DEPARTMI!NT OF rlE~ENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION T 0: MRS , IJ:U.IAN D, KOlCP.t ~ §JCAMQIUI; PiM CANONSBURG• PEJ:m5YLVANIA 15317 Date: Uareb 261 1971, County WASHlM~ County File No. _________ _ Bureau File No. (e3 · 7/-s:J I We ha~e received notice that, ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Maf'eh . 7~ 19--91-, you came into ownership of certain property through r . X'tWi'fWU.lta~~W~~ transfer from MR~h MARt HROVAT, DeQeaaed• Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you, as transferee. MaS, MARt IJOOVAT OR MRS, IJI,X,:wJ D• KOttAJ:,• ~'iCl-!1-4.9-42, Sa~e a$ of cla:t~ of d.~th, $,,478.'16 appraised by the Commonwealth, as of the date of death, at $ 5,47$,76' SO %of this amount is taxable at the rate of 6 % DATE OF ASSESSMENT TAXABLE AMOUNT LESS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE D If you pay the above amount within three (3) months . of the date of de.ath of the decedent, or on or before JtJ.n$ 7 _ 19 . 71 , you may deduct a discount of 5% of the amount of tax due, or . 0 This tax became delinquent, fifteen (15) months after the date of death and, in addition to the tax, statutory interest at the rote qf 6% of the fax per annum is also due as of *------ 19 __ in the amount of *Jf the tax is not paid by the above date additional ·interest is due at the rate of 6% per annum until paid · TOTAL AMOUNT DUE $ ORIGINAL ASSESSMENT AMENDED ASSESSMENT ; ' ?s2 .s-: .S:i -------B.22---____ /f?" --- ·----------- -101+.36 APPRAISED BY: d4.&·~Ct.-) ~' ASSESSED BY: _____________ _ (Inheritance Tax Appraiser) (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: P~.,?Cbs ~c2;·~/~7J ~# fi;!c275 To insure proper credit to your account this Official Notice must accompany your payment. Mai I or bring it to: courn BO~St: WASHINGTON, PENUA. 15301, If you have already paid this tax to an executor, administrator, attorney or other personal represe~tative of the decedent for forwarding to the Commonwealth, list below the date paid, name and address of the p~rson to w~m you made payment, the-ir official title and the amount. ....-·• ' ... ' ._ r Date Paid Name and Addres~ of Payee Official Title Amount Paid Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax due. If any such expenditures meet all of the three fqllowing tests, it is recommended that you itemize the payments below, execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and_ allow those which he determines to be proper. The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts, and 2-You actually paid these debts o_ut of the account or property described above and can furnish proof of such payment, if required, and 3-These same debts are not also claimed, for tax purposes, by an executor, administrator or other persona I representative of the decedent hand I ing the administration of the general estate of the decedent or any other transferee." SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid • TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF: _______ _ I, hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent, , for which I was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the best of my knowledge and belief, these same debts will not be claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF ________________________ 19 __ . Signature of Taxpayer REPORT OF REGISTER OF WILLS I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I have allowed deductions listed above in the total amount of$ --------• Date of Approval: _____________ _ Register of Wills . . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG RC C·43 (4·69) NOTE: TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S. 4th Street Harrisburg, Pennsylvania Dear Sir: Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax' Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION llittMurgh Uetionnl Bank, Cestlo SMnnon Ottioe ADDRESS .3?34 .Poplar Av~"lue. !'ittoburp, Pafo t 152}4 ACCOUNT NO. OF JOINT, TRUST OR INVESTMENT DEPOSIT fie J NAMES ON ACCOUNT OR INVESTMENT Mrs.l:ary Urovat or Mr!5.L.l.ll.ian D,Koltnl. o eph Kol<Al) j 1 DECEASED JOINT_D_E_P_O-SI_T_O_R,---ltt-a-.-l-·~n--· -itro-"1-at--------]/ ll TRUSTEE OR INVESTOR ______ -_w__________ ~~ !~8Rc~GNTY 106 S,.ca:.ore Drive, COllonob'>rg, Pa., 15311 ~ 10 DATEOFDEATH ________ r_~_c_h_7~·~1W~l _________ __ SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR ____ V.r_::s_._Li __ l_li_u.n_n_._Ko_kal ________ _ ADDRESS ____________ l_06 ____ S~yo_~ ___ ro ____ ~ __ v_e~,_c_an ____ on_a_b_ur_g~·~F_a·~·~l5~3~l~7 ______ _ RELATIONSHIP TO DECEDENT Daughter DATE DEPOSIT OR INVESTMEN.....,T----:---------=--T:o,::..._--- WAS ESTABLISHED July 19, 1962 ( J , 1961) BALANCE, INCLUDING INTEREST DUE,ATDATEOFDEATH$~5~·'=Q=0~.?=6 _______________ _ o(.7J7~? (g)~%::: /~~3~ s-% ~~ {~-/-_7/_) ~ ?-~~ Signature Aos~. ,Cashie~. TITLE ~ . ., . ,· ; ve ~lr~'ody paid this tax to an executor, administrator, attorney or other personal representative .of . .th~ ,..,. •• ,for' for:-vording to the Commonwealth, list below the date paid, nome and address of the persoll.lo.tot,.hoa~ payment, their official title and the amount. r ; ),,.· ::~!~.1 _,1: Nome and Address of Payee Official Title • . .l " • I" •ll'i!CI Amount P.aia . .,.., •. ,.'*'-,__..,. . --------: ... ~or certain circumstances, if, after the dote of death of the decedent, you personally paid funeral expenses r;otlhi. tr just debts of the decedent, with funds derived from the property herein taxed, such amounts expend•d may qualify as deductions against the gross value of the property in the computation of tax due .. If any nditures meet all of the three following tests, it is recommended that you itemize the payments below, exiK:Uire the affidavit, and return this notice. The Register of Wills will examine the debts claimed and 'lllo.w which he determmes to be proper. The tax will then be recomputed and you will receive on amended u~ltflo;:amtnt of tax.· E THREE TESTS WHICH MUST BE MET ARE THAT: . ·~'·y~ were personally legally responsible for these debts, and .. ~,,.2 · You~actuolly paid these debts out of the account or property de.scribed above and can furnish proof · of such payment, if required, and 3-These same debts are not also claimed, for tax purposes, by on executor, administrator or other personal representative of the de~edent handling the administration of the general estate of the decedent or any other transferee. ,. ',. ALTH OF PENNSYLVANIA) WASHINGTON ttach separate sheet if requi SS: ' f l, Mrs· Lillian D • Kokal hereby certify that the foregoin.Q is a just and true statement of funeral expenses and other debts of the decedent, Mrs· Mary Hrovat: , for which I was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the best of my knowledge and belief, these some debts will not be claimed by any other person, for inheritance teut. purposu. , . . SWORN AND SUBSCRIB_e~FORE ME THIS __ 2 5_ · .. ~ Jlay ~ 1921:_. '"'9Yl<L ~tt.~ EPORT OF REGISTER OF WILLS .• : I, the undersigned, duly elected Register of Wills in and for th~..bove county, ~espectfully report that I have allowed deductions listed above in the total amount of$ L ( 'j' f) • . .. ~ D.te of Approval: 2 L( F-. ~ q l \ k, ~ LJ Krwnr;_,. ~' . · . . ( Reg1ster o d s -~----·--~ .... ·--------~-·-~~~ ............... ---.-.-~~ ........ _ ... _ .. __________ ._.,_ ..... --._.. ........ -~~-·----------,·--~ ..... -·----··-----· --. ...... "'l!l.~f ~ ~~~rqn.~·-·T A'XAB1:E"AMOUNT ·-e~s:s: -~-~t:ovii'o~b=£~1-'s :~'Er.,.r'A''iA~'Iie ::.\MiWi-41- -:AMENDED -ASSES.SMENI _,,.... ______ ... -~-·~ ...... -... . ·-~ . -- -. . ---·--· ...... -·--.. -'f---------- .............. ___ ,., ______ ,..._._.___ ,_. __ .. 20.14 -.. _ -·--... -- -----_ .. -·--._ ... --· _ ........... ~· .... ~ --·--·--· ---_ ... ---·-----·-------·- "";o in,..l.Uf(" prv.:·~ ... ·:..r :/ ~ .·: r·: .~ ::cc ;_~· · J!PJ'1~;1.tr;~:er;op~~ ~reedit to _y_o_u! ac_count tJij~r ~tf.t~L~}1rNoJ.i.~~ ':!lust accomP.any your payment. Mai I or bring it to: If you have already paid this tax to on executor, administrator, attorney or other personal representative of the decedent for forwarding to the Commonwealth, list below the date paid, nome and address of the person to whom you mode poym~ot, th~ir official title and the amount. Dote Paid Name and Address of Payee Official Title Amount Paid .. Under certain circumstances, if, after the dote of death of the decedent, you personally paid funeral expenses or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax due. If any such expenditures meet all of the three following tests, it isrecommended that you itemize the poymentsbel()w, execute the affidavit, and return this notice. The Register of Wills will examine. the debts claimed .and allow those which he determines to be proper. The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts, and 2 -You actually paid these debts out of the account or property described above and can furnish proof of such payment, if required, and 3-These some debts ore not also claimed, for tax purposes, by an executor, administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid TOTAL $ {attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY Of _______ _ I, hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent, , for which I was legally responsible and which I did pay out of the property herein taxed. I further certify, that to the best of my knowledge and belief, these some debts will not be claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF 19_ Si gnc;~ture of T ox payer REPORT OF REGISTER OF WILLS I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I hove allowed deductions listed above in the total amount of $ --------.. Dote of Approval: ______________ _ Register of Wi lis Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ......... }.f.~.Y. ...... ?. .. ? .. '-....... ~.?. .. 7...~ .......................... . • DEPARTMENT OF REVENUE BUR£~U OF COUNTY COLLECTIONS HARRISBURG, PENNA. 1 7 1 2 7 COUNTY · ........ \.~~-~.h.~.~-g_!.~ .. ~ ................................ . 63-71-531 FILE NO.·········································································-····················· Whereas, ................................................ :Mr.s ..•...... Ma.r..y .... H.r.o.v.a.t .................................. late of ................ .rt. ........ C.ano.ns.b.ur.g ...................................... . in the County of .............................................. .J~9.:.~.h.i..~Kt: . .<-?..~ ............................................ Commonwealth of Pennsylvania, having died on the ................................... ~ .. e.Y.e.nt.h ............................... day of ............... .N.~.r.G.h ....................................... 19 . .7l.. .. , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ...................................... }!~A-~9..~.~---··~-~.9. ................................................. , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Auet Jt. Savings Account #46-1259874 held in the PITTSBURGH NATIONAL BANK, PITTSBURGH OOFFICE, PITTSBURGH, PENNSYLVANIA In the names of MRS. MARY HROVAT OR :t-ffiS LILLIAN D. KOKAL. Opened 7-19-62. Balance as of date of death, $5,478.76 Jt Held U S. Series E Savings Bonds held in the Safe Deposit Box of Mrs. Mary Hrovat, Joseph J. Kokal & Lillian D. Kokal. Bonds were held in the names of MRS. MARY HROVA' & LILLIAN D. KOKAL. $1,000.00 put 6-61. (10), $500.00 pur 6-61. (5) and $100.00 pur 6-61. and $50.00 pur 6-61. Balance as of date of death, $13,428.18 Unit Values $ Appraisement Made for Inheritance Tax Purpo1ea 5,478 76 13,428 18 Having been duly sworn according to law, I do h~reby certify that the above appraisement is made in con- formity with law on this ....................... ~--~~--day of ·······.·.:·.:::::::::::::::::·.:~~·~~~:;:~~;;;·.··.·;z.z;;:·.:.:·.·.·.>~.:~rr_···~< ~ ~Number and Street) ··························································~·~m:f:-~J-~····• Penna. WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of 1-'fRS. MARY HROVAT Deceased. Late of CANONSBURG ····························· ··················································· Date of Death, lXlX 3-7-71 Appraisemel!t Docket Vol., Page, 63-71-531 Filed in Register's Office, ... M~Y. .... ?.2 .......... 19 ..... 7.J Anwunt of tax due $ J •·••••··••••••••••·•·•··••••••••••••••••••••••••••••••••••••••••••••• DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal f1'om Appraisement, Entered and charged, • • \