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NON-TAX CERTIFICATE - JAMES E. MESSNE~ ' ~
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STATE OF FI.ORIDA
DEPARTMENT OF REVENUE
.,d`""4'~~ ESTATE TAX BLlREAU
~ ` ~ TALLAHASSEE. FLORIDA 32304
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tD fTM{IONM NONTAXABLE CERTIHCIITE /~?ND RECEIPT ~
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TO: Mary C. Messner, Spouse .
D 74764
C/0 Fee, Parker 8 Fee, Attys.
Attn: Frank H. Fee, III
P. 0. Box 10 0 0 Re: The Eatate oi
Ft. Pierce, FL 33450 James E. Messner
~ Deceased.
Resideat of St . Lucie
~ County, _ Fl nri da
Date: December 6, 1976
=5.00 Fee Reeeived :
~ ~ THIS IS TO CERTIFY, That in accordance with the provisions of Chspter 198,
Florida Ststutes, there hsa bcen filed ~vith this office a sworn report or return for Eetate
Tsxes ss required by Isw snd on the bssis thereof it hss been sscertained the sbove estste
is not subjeet to the Florida Estate Tax . The iasuance of thia certificate. how~ever, ahali ~
~ not preclude the sssessment and coilection of Eatate Taxes subsequently determined to be
j due the Stste of Florida.
~ If proof of non lisbility by the sbove eatate for the Florids Eetate Tax is required
by any person this Certificate msy be exhibited ss evidence of such non liability .
Given in quadruplicate under my hand and the seal of the 3tate of Florids the
dste first above ~?ritten.
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~ . FEE, PARKER R FEE, P. A.
~ _ _ wTronNers ~T u?w
A POST OFFICE BOX 1000
~ '/~f ~ ~ ~ . FORT PIERC6, FLORIDA ia450