The URL can be used to link to this page

Home My WebLink About02-4894REVK*159 (8-01) REV000K9 COMMONWEALTH OF PENNSYLVANIA SU.~UOPCOMPU~NCE DEPARTMENT OF REVENUE DEPT. 280948 HARRISBURG. PA 17128-0948 .~. ,~/ ~ / '~ ,~o CERTIFIED COPY OF LIEN ~'~.,.... /~0 ~6.tr COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FIRESPACES LANDSCAPE II LLC 6621 CARLISLE PIKE HECHANICSBURG PA 17055-1707 ErN: 52-2214997/000 Notice Date: September 2, 2002 Notice Number: 589-650-802-082-8 To the Prothonotary of said court: Pursuant to the Paws 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 03-01-02 03-31-02 1 ~ ~ __ 959.66 1,097.33 TOTAL: 959.66 1,097.33 FILrNG FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-12-02 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 due 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 OF~('EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 2, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS FIRESPACES LANDSCAPE II LLC NOTICE OF TAX LIEN flied this at 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 decendants with date of death prior to December 13, 1982, ens 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 Mo~3rbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). _LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL iNFORMATiON: (~groorafion 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, ~ith 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. )nheritance Tax Liens are liens on real estate which continue until tax is paid. per~,onal Income Tax. Employer Withholdina Tax. Realty Transfer Tax. Sales ~nd Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and [~ptorbus Tax liens are liens upon the franchises as well as real and perseH,,I rPerOperty of taxpayers, but only after they have been entered and docketed of cord 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 tien has priority from the date of entry of record. p_LACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (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 situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatca y revived and does not require raffling of the Notice by the Commonwealth. Any Not ce of Len tiled by the Commonwealth shall have priority to, and be pad in fu , before any other obligation judgement, claim, lien, or estate is satistied from a subsequent judicial sale or liabilfly with which the property may be charged. ~ The Commonwealth does not ma ntain priority of tax ens over any existing mortgages or liens which are properly recorded at the time that the tax lien is fi ed. ~ 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 ssue a certiticate of release of any lien imposed with respect to any tax f: (1) the liability s satisfied, satisfaction consisting of payment of the amountasseseedtogetherwith al nterestand costs nrespect thereof or (2) the liability has become legally unenforceable. ~ Interest on Corporat on Taxes is computed after a lien is paid. The 'q'otal" 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 penates, 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 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 pAYM E]~T DATE) - 6% PER ANNUM DUE DATE TO pAYMENT DAT C.L, G,R., C.A., S.T. - ~ PER ANN Lb'v11DUE DATE~ TO pAYMENT DAT~ B.L., N.E., G.P., M.I. - 1% PER MONTH OR FRACTION DUE DATE TO pAYMENT DATE) P.U.R.. - 3/4 OF 1% PER MONTH OR F~A~TION s. & U. - 3/4 OF 1% PER MONTH OR FRACTION R,T.T. - 6% pER ANNUM [NH & EST. · 6% PER ANNUM LF.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 calculste daily interest on all tax defic enc es using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the foliowing rates: DELINQU~NT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/02 THRU 12/31/02 6% .000164 ---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: 02-4894 Notice Date: 10/8/02 Amount: $1,097.33 License # 52-2214997 T A TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and jutlgment, as above 1 captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL Sr. l~e~uty Attoflfey Genial ~ Financial Enforcement Se :tion Office of Attorney Genera Commonwealth of Penns~ vania 15th Floor, Strawberry Sq~ ~are Harrisburg, PA 17120 Telephone: (717) 787-718~ Date: March 26, 2003 R~(-159 (12-01) REV00KI$ 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 HECHANICSBURG PA 17055-1707 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY; PENNSYLVANIA ENTITY ID: 52-2214997/000 DOCKET NUMBER: 02-4894 DATE FILED: October 8, 20~ FEES: 14.00 NOTICE NUMBER: 404-099- To the Prothonotary of said Commonwealth of Pennsylvania copy of a lien to be entered of re, )2 ~'03-012-8 ~ourt: Pursuant to the laws of the there is herewith transmitted a certified ord in your county. I 2 TAX TYPE ACCOUNT ID SALES 81488020 3 4 TAX TAX PERIOD PERIOD BEGIN END 03-01-02 5 EVENT NUMBER 03-31-02 1 TOTAL: FILING FEE(S): 6 7 TAX TOTAL 959.66 1,097.33 959.66 1,097.33 14.00 INTEREST COMPUTATION DATE: 09-12-02 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 therei~ due from such taxpayer and which, after demand for payment thereof remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS o~' 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. / / Failure to pay this liability by Certified Check or Money Order will result in ~he delay of issuing your Satisfaction. (OR AUTHORIZED DELEGATE) PART 3 - TAXPAYER NOTICE COPY 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 mailingdate 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 d rected 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. 280405 HARRISBURG, PA 17128-0405 SALES - SALES TAX INDIV USE - INDIVIDUAL USE TAX BUS USE- BUSINESS USE TAX PROMOTER - PROMOTER TAX EMPLOYER - EMPLOYER WlTHOLDING TAX MASS TRANS - MASS TRANSIT TAX PCRT - PASSENGER CAR RB~'I'AL TAX CSA - CIGARE-I-rE ST.NVlPING AG ENI' CIGW - CIGARETTE WHOLESALER CIG RETAIL - CIGARETTE RETAILER CIG VI~IDOR - CIGARETTE VENDING MALT BEV - MALT BEVERAGE TAX MOTOR CARR - MOTOR CARRIER TAX MOTORBUS - MOTOR BUS TAX FUSE - FUEL USE TAX LIQ FUELS - LIQUID FUELS TAX OIL FRANCH - OIL FRANCHISE TAX CAP STOCK - CAPri'AL STOCK TAX LOANS - LOANS TAX CNI - CORPORATE NET INCOME TAX FR FRN~I - FOREIGN FRANCHISE TAX GR- GROSS RECEIPTS GP - GROSS PREMIUMS ES - BANK SHARES TAX MT - MUTUAL THRIFT CO OP - COOPERATIVE ASSOCIATION MARINE- MARINE INSURANCE PURTA - PUBLIC UTIMTY REALTY TAX SE'R'LEMENT OF ACCOUNT LThe "Total" column (Column 7) for each type of tax listed on this Notice of ien 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 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. C.I., G.R., C.A., S.T. B.L., N.E., G.P., M.I. 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 PAYMENT DATE) 3/4 OF 1% PER MONTH OR FRACTION 314 OF 1% PER MONTH OR FRACTION 6% PER ANNUM 6% PER ANNUM 1% PER MONTH OR FRACTION 1% PER MONTH OR FRACTION 18% PER ,N~INUM INTEREST: Interest is calculated on a daily basis at the following rates. DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1191 THRU 12/31/91 11% .000301 1/1/82 THRU 12/31/92 9% .000247 1/1194 THRU 12/31/84 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/89 7% .000192 1/1/00 THRU 12/81/00 9% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1102 THRU 12/31/02 6% .000164 1/1103 THRU 1 2/31/03 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)