Aff - Higginson, Eldon L_7/25/1986., -.�. � �
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STHTE OF ILLINOIS
COUN'PY OP LAKE
I�FFIDIIVIT OF HEIRSEIIP
Rosanel Eligginson, being first duly sworn upoti her oath,
deposes and says:
1. Tliat she is a competent adult residing in Lake County,
Illinois.
2. That she has personal knowledye of the matters stated herein.
3. That her husband, Elden L. Eligginson (hereinafter the
"decedent"), died intestate while residing in Lake County, State
of Illinois, on November 5, 1985.
4. That at the time of his death, the decedent was the owner
of the Lollowing described real estate located in Gibson County,
Indiana, to-wi.t:
The West one-half of the Southeast quarter of the Northeast
quarter oE Section 7, Township 3 South, Range 9[4est containing
20 acres more or less.
hereinafter referred to as the "Real Estate."
5. That at the time of his death, the said Elden L. Higginson
was survived by this affiant and three competent adult children,
to-wit: Jane Ellen Keroson, David R. Higginson, and Kevin D.
Higginson; that said childre❑ are also the children of this affiant;
that the decedent left no other child or chil.dren or. descendants
of any �redeceased child or children surviving him; and that this
a�Liant and th� three childrer herei.^. liste� are the sole and onil
heirs at law of the said decedent pursuant to both Indiana and
Illinois la�as of intestate succession.
6. That the fair market value of the Real Estate as oE
November 5, 1985, was $13,000.00, as shown by the appraisal of
Lawrence Callis, a copy of which is attached hereto, made a par.t
hereof and labeled Exhibit A.
7. That the decedent owned no other real estate or personal
property in Indiana at the time oL his death.
8. That the decedent was not indebted to any person or entity
in the State of Indiana at the time of his death.
9. That all property other than the Real Estate owned by the
decedent at the date of the decedent's death was owned jointly
hy the decedent and this aEfiant and �assed to this aLf.i.ant by
operation of law.
10. That because the value oE the Real Estate is insufticient
to exceeci the exemption provided to each heir at law by tne Indiana
inheritance tah laws, there caas no Indiana inheritance tax due and
owing as a result ot the decedent's death, and the filing of an
Indiana non-resident's inheritance tax return was not required.
71. Tl�at the gross estate of the decedent was insufficient in
size to crcate any Leder.al estate tax liability or to require the
iiling of a federal estate tax return.
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12. That there was no inheritance tax liability arising in
favor of the State of Illinois as a result of the deatt� of the
decedent.
13. That there have been no proceedings for the administration
ot the estate oL the decedent and none are contemplated.
14. That this affiant is making this affidavit for tlie purpose
of inducing the Auditor of Gibson County, Indiana, to transfer the
Real Estate on the records of said office from the name of the
decedent to the names of this affiant, Jane Ellen Keroson, David
R. Eligginson, and Kevin D. fiigginson, as tenants in common.
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r/( i� _� :: !<< i . �. '.; ; �,� i,
Rosanel Fiigginson
State of Indiana
County of �ke _
Subscribed and sworn to before me, a Notary .ublic, in and
for said County and State, this��day of L ,
1986.
Witness my hand and Notarial Seal.
�1y Commission Expires:
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h1y County of Residence:
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Pr.inted Signature
This instrument was prepared by John P. Broadhead, Attorney, P.O.
Dox 460, Poseyville, Indiana 47633.
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