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Home My WebLink About02-4898REVK-159 (8-01) REV000K9 FAILOR,STEVEN A 555 MOUNT ROCK RD NEWVILLE PA 172ql-89qq COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1700662/000 Notice Date: September 9, 2002 Notice Number: 290-638-702-090-4 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 TAX TYPE SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 21549306 21549306 21549306 21549306 21549306 21549306 21549306 21549306 21549306 21549306 21549306 21549306 TAX PERIOD BEGIN 01-01 04-01-97 07-01-97 10-01-97 01-01-98 04-01-98 07-01-98 10-01-98 01-01-99 04-01-99 07-01-99 10-01-99 TAX PERIOD END 03-31-97 06-30-97 09-30-97 12-31-97 03-31-98 06-30-98 09-30-98 12-31-98 03-31-99 06-30-99 09-30-99 12-31-99 EVENT NUMBER TOTAl' FILING FEE(S): TAX DUE 168.04 368.36 8.33 182.81 249.38 805.88 891.19 1,002.33 158.72 371.26 460.46 160.71 4,327.47 TOTAL DUE 308.58 668.17 325.19 323.31 435.55 1,389.25 665.52 1,683.47 263.87 610.65 749.23 258.59 14.00 INTEREST COMPUTATION DATE: 09-19-02 The undersigned, the Secreta-, of Reven ' - ~ -- after demand for payment thereof, remains un-aid The am ..... , .~.~_~.~.[lur~ or ~'bNALTIES there n due from such tax ~, ....... ,u. a,e [axpayer s property, real, personal, or both, as the cas; may ~i'el.O N S or PENALTIES ]sa lien ~n favor of the SECRETARY OF{C~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 9, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS FAILOR,STEVEN A NOTICE OF TAX LIEN filed 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 I-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 pr or to December 13, 1982, liens arise under the Inheritance and Estate Tax ACt of 1961,72 P.S. Sect on 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). t=!ENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~oroaration Tax Liens provided under the Fiscal Code arise at the time of ettiement aseesement) and are liens upon the franchises and property, both s - ( -"ith -^ 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 tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. ~l and personal e of tax ayers, but only after they have been entered and docketed of prop rty .. ~p ...... ~*~ ~-nh, where such property is situated and II not attach to stock of goods, wares or merchandise regularly used in the sh~. ......... ~ ,~,~ tax,~aver The tien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM pLACE OF FILING~- The notice of en sba be filed: (a) In the case of Real Property in the office of the Prothonotary of the county in which the property sub act t~ 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. A~UTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULF~ According to the Fiscal Code, the Notice of Lien is ~utomatically revived and does not require reffiing of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which he rD e may be charged. ~ The Commonwealth does not t .p .p rt~ ...... ,: .......r an,, existinn mortgages or liens which are properly recorded at the time that the tax lien is fried. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or h s delegate may prescribe, the ecreta or h s de agate may issue a certificate of release of any lien imposed Swith redirect 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 egafiy unenforceable. ~ Interest on Corporation Taxes is computed after a lien is pa d. ~_E'IT'LEMENT 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.$., F.F,, C.L., C.N.L - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 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 orig nal y due and payable on and after January 1, 1982, the PA Department of Revenue will calculate da y nterest on all tax deficiencies using an annua nterest rate that will vary from calendar year. Interest is calculated on a daily basis at the follow ng rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/93 THRU 12/91/93 16% .000430 1/1/94 THRU 12/31/94 11% .000301 1/1107 THRU 12/31/97 0% .000247 1/1/98 THRU 12/91/91 11% .000301 1/1/92 THRU 12/91/92 9% .000247 1/~/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12./31/00 8% .000219 1/1/91 THRU 12/31/91 9% ,000247 6% .000164 1/1/02 THRU 12/31/92 ---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 (DALLY INTEREST FACTOR)