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Home My WebLink About02-4478REVK- 159 ($-01) REV000 K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 FIRESPACES LANDSCAPE II LLC 6621 CARLISLE PIKE NECHANICSBURG PA 17055-1707 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 52-2214997/000 Notice Date: August 21,2002 Notice Number: 608-264-402-081-6 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81488020 12-01-01 12-31-01 1 2,009.22 2,684.80 SALES 81488020 01-01-02 01-31-02 1 1,393.19 1,785.36 SALES 81488020 02-01-02 02-28-02 1 598.32 734.08 TOTAL: 4,000.73 5,204.24 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-31-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein dee from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY ( ENUE (OR AUTHORIZED DELEGATE) PART 1 -TO BE RETAINED BY RECORDING OFFICE August 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS FIRESPACES LANDSCAPE II LLC NOTICE OF TAX LIEN flied this day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax ACt, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax ACt of 1982, ACt of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For desendants with date cf death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). lIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue unfit tax is paid. Personal Income Tax. Employer Wlthholdino Tax. Realty Transfer Tax. Sales End Use Tax. Lictuid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and ~!gtorbus Tax liens are liens upon the franchises as well as real and personai property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) in the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is s~tuated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Nofice of Lien is automafically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have pror ty to, and be paid in full before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or fiability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de egate may issue a certiticate of release of any Hen imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes s computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or seffiement of account is made after the interest computation date, the payment must include the lien tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S,, F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PA'(M ENT DATE} - 6% PER ANNUM DUE DATE TO pA'~4 ENT DAT C.I., G.R., C.A.S.T. - 8% PER ANNUM DUE DATE TO PAYMEI~T DAT~ P.U.R.. - 1% PER MONTH OR FRACT ON (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 314 OF 1% PER MONth OR FRACTION S. & U, - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T+, F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F,T. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE iNTEREST RATE DAILY INTEREST FACTOR 1/1t88 THRU 12/31/82 20'% .00054l~ 1/1/83 THRU 12/31/83 16% .000438 111184 THRU 12/31184 1 I% .000301 1/1/$5 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/88 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1/92 THRU 12/31/92 9% .000247 1/1/95 THRU 12/31/88 8% .000247 1/1/99 THRU 12/31/89 7% .000192 1/1/00 THRU 12/31/00 8% ,000219 ln/01 THRU 12/31/01 9% .000247 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff V FIRESPACES LANDSCAPE, II, LLC 6621 CARLISLE PIKE MECHANICSBURG, PA 17055-1707 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No: 02-4478 Date Filed: 9/18/02 Amount: $5,204.24 License # 52-2214997 TI TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL Joh~J/Cond ~r~ #020831 ~/] Srfq)/6puty At~6rney Genertff Fi~incial Enforcement Section Office of Attorney Genera~ Commonwealth of Pennsylyania 15th Floor, Strawberry Squ~re Harrisburg, PA 17120 1 Telephone: (717) 787-7188 Date: March 26, 2003 RE'~;~(- 159 ( 12-01 ) REV00 K18 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN FIRESPACES LANDSCAPE II LLC 6621 CARLISLE PIKE NECHANICSBURG PA 17055-1707 COURT OF COMMON PILEAS OF CUMBERLAND COUNTy, PENNSYLVANIA ENTITY ID: 52-2214997/000 DOCKET NUMBER: 02-4471 DATE FILED: September FEES: 14.00 NOTICE NUMBER: 404-10 To the Prothonotary of sai( Commonwealth of Pennsylvan copy of a lien to be entered of r 8, 2002 ~-303-012-8 court: Pursuant to the laws of the a, there is herewith transmitted a certified .~cord in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER BEGIN END SALES 81488020 12-01-01 12-31-01 1 2,009.22 2,684.80 SALES 81488020 01-01-02 01-31-02 1 1,393.19 1,785.36 SALES 81488020 02-01-02 02-28-02 1 598.32 734.08 TOTAL: ! 4,000.73 5,204.24 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-31-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvanial certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES thereiR due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX INTEREST, ADDITIONS ol PENALTIES is a en n favor of the Commonwea th of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. . Failure to pay this liability by Certified Check or Money Order will result in Ihe delay of issuing your Satisfaction. (OR AUTHORIZED DELEGATE) PART 3 - TAXPAYER NOTICE COPY )ctober 7, 2002 DA' FE NOTICE TO TAXPAYER This is a copy of the certificate of lien which has been filed with the Prothonotary of your county. Failure to pay the Total shown on the face of this lien within ten days from the mailing date will result in your case being referred to Commonwealth Attorneys for execution on the lien. The total in column 7 includes assessed/settled TAX, PENALTIES and INTEREST up to the date indicated. Calls or questions concerning this notice should be directed to: BUREAU OF COMPLIANCE, LIEN SECTION, DEPT. 280948, HARRISBURG, PA 17128-0948, (717) 787-3911. Payment maybe made by check or money order made payable to: PA DEPT. OF REVENUE. Please note the Entity Number and daytime telephone number on the check. PA DEPT. OF REVENUE BUREAU OF IMAGING & DOCUMENT MANAGEMENT DEPT. 28O405 HARRISBURG, PA 17128-0405 ND SALES - SALES TAX INDIV USE - INDIVIDUAL USE TAX BUS USE - BUSINESS USE TAX PROMOTER - PROMOTER TAX EMPLOYER - EMPLOYER WITHOLDING TAX MASS TRANS - MASS TRANSIT TAX PCRT - PASSENGER CAR RI~I'TAL TAX C.,SA- CIGARE'R'E STNd PING AG ENT ClaW - CIGARETTE WHOLESALER CIG RETAIL - ClaARE'rTE RETAILER cia VENDOR - CIGARETTE VENDING MALT BEV - MALT BEVERAaE TAX MOTOR CARR - MOTOR CARRIER TAX MOTORBUS - MOTOR BUS TAX FUSE. FUEL USE TAX LIQ FUELS - LIQUID FUELS TAX OIL FRANCH - OIL FFIN~HISE TAX CAP STOCK - CAPITAL STOCK TAX LOANS - LOANS TAX CNI - CORPORATE NET INCOME TAX FR FRNfl - FOREIGN FRANCHISE TAX GR - GROSS RECEIPTS GP - GROSS PREMIUMS BS - BANK SHARES TAX MT - MUTUAL THRIFT CO DP - COOPERATIVE ASSOCIATION MARINE - MARINE INSURANCE PURTA - PUBLIC UTILn'Y RE. ALTY TAX SEI'rLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. C.I., G.R., C.A., S.T. B.L, N.E., G.P., MI. P.U.R.. P.I.T., E.M.T. S.&U. R.T.T. INH & EST. L.F.T., F.U.T. M.C.R.T. O.F.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 1% PER MONTH OR FRACTION (DUE DATE TO PAYM F_.I~' DATE) - 3/4 OF 1% PER MONTH OR FRACTION - 3/4 OF 1% PER MONTH OR FRACTION - 6% PER ANNUM - 1% PER MONTH OR FRACTION - 1% PER MONTH OR FRACTION - 18% PER ANNUM INTEREST: Interest is calculated on a daily basis at the following rates. DELINQUB~'I' DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31182 20% .000548 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31184 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/3'i/86 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1/81 THRU 12/31/91 11% .000301 1/1/82 THRU 12/31/82 9% .000247 1/1/94 THRU 12/31194 7% .000192 1/1/95 THRU 12/31/88 9% .000247 1/1/99 THRU 12131199 7% .000192 1/1/00 THRU 12/31/00 9% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000184 1/1/03 THRU 12/31/03 5% .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calender year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)