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Home My WebLink About00-00653 .. ~ REVK.159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128-0946 FiLED--Dt:F1CE Or' ...,,,' "."'.r,"'."r'1"'(.........ilRY 'I ~"ir-: t.I~"\)!:"-:\)\\,.Jlf.. CERTIFIED COPY OF LIEN ND, ;)OOO-loS3 G:u:,Q OOFE8-lt fIN 9:56 T"-rfY\ CUivi8EiiU,,\jD COUNIY VANBOSKIRK, JEFFREY S PENNSYLVANiA 15 N 5TH ST LEMOYNE PA 17043-1609 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1635529/000 Nofice Date: January 26, 2000 Notice Number: 683-790'900-012.1 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. <tlq,cO pc! GAil Q3Q:./s Rtl <fDQ8'8' 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17844960 04-01-99 06.30.99 1 1,156.65 1,604.13 TOTAL: 1,156.65 1,604.13 . FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 02-05-00 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 fhe 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. ~ 0... '::Z ~ ~Yt,... SECRETARV OF EVENUE (OR AUTHORIZED DELEGATE) January 26, 2000 DATE PART 1 - TO BE RETAINED !'IV RECORDING OFFICE ~_ilifl~'\f'_~<I~O!I!ij;jlliliiliiw-""""~ ~ ~~="'~:'_kd'.'~t&,~jj!'"",,,,"~~1."''-~ ~"~ ._~ ,''- COMMONWEALTH OF PENNSYLVANIA VS VANBOSKIRK,JEFFREY S NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES . 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.8. 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 2611-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, t982, 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 Occupanoy Tax and Publio 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 B8 of PA Vehicle Code, (75 PA C.S. 9815), LIENS FOR TAXES. PENAlTIES AND INTEREST GENERAL INFORMATiON: Corporation Tax Liens provided under the Fiscal Cbde arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing 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 whioh continue until tax is paid. Personal Income Tax Employer Withholdinc Tax Realtv Transfer Tax Sales and Use Tax Liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax 'liEms are liens upon the franchises as well as real and personal 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 attaoh 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. ""_. ,~,~ ~I . -..-... .".,,~~_-... - 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,whioh the property subject to lien is situated. AUTOMATIC REVIVAl OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonweahh. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or Hens whioh are properly recorded at the time that the tax lien is filed. SEE: Act of December 12,1994, P.L.l015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate,of release of any lien 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. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETT1.EMENT 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. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.R.. C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.A.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) 'P.l.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION A.T.T. - 6% PER ANNUM INH&EST. -6% PER ANNUM LF.T., F.U.T. .1% PER MONTH OR FRACTION M.C.A.T. -1% PER MONTH OR FRACTION OFT. .18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will caloulate daily interest on all tax defioiencies using an annual interest rate that wiff vary from calendar year. Interest is caloulated on a daily basis at the following rates: DEUNQUENT DATE INTEREST RATE CAllY INTEREST FACTOR 111182 THRU 12{31182 20% .000548 111183 THRU 12131/83 16% .000438 111184 THRU 12131184 11% .000301 111185 THRU 12131185 13% .000356 1/1186 THRU 12131/86 10% .000274 111/87 THRU 12131187 9% .000247 1I1188THRU12131/91 11% .000301 111192THRU 12131/92 SO'" .000247 1/1/93 THRU 12/31/94 7% .000192 1/1195 THRU 12131198 9% .000247 111/99 THRU 12/31199 7% .000192 1/1100 THRU 12131100 8'% .000219 ---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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ll!'