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Home My WebLink About01-5597REVK-159 (6-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE /~ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 195-38-8205/000 Notice Date: September 17, 2001 Notice Number: 771-918-801-091-2 SMITH~ CLARENCE L 401 FOURTH STREET SUMMERDALE PA 17095 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cedified 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 E M PL 90729178 07-01-00 09-30-00 1 178.48 359.52 EMPL 90729178 10-01-00 12-31-00 1 275.40 440.25 TOTAL: 453.88 798.77 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvan a, 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 OFr,~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS SMITH, CLARENCE L NOTICE OF TAX LIEN filed this day of Lions 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. 9815). 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, ~iens 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 [NFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of .~ttiement (assessment) and are liens upon the franchises and property, both real and persona, with no further notice. The ff~ing of a Notice of Lien with a county Prothonotar~'i~ not a requisite, and the lien remains in full force and validity without filing of revival until paid. !nheritanca Tax Liens are liens on rea[ estate which continue until tax is paid. p_ersonai Income Tax. Em~31over Withhoidina Tax. Realty Transfer Tax Sa es_ and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax ~1otorbus Tax liens 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 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. p~_ACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the c~se of Real Property n the office of the Prothonotary of the county in which the property sub act to the lien is situated and (b) in the case of Personal Property, whether tangib e or in angible, 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 GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatica y revived and does not require efiling of the Notice by the Commonwealth. Any Notice of Lan filed by the Commonwealth shall have priority to, and be paid in fu , before any other ob gation judgement, claim, lien, or estate is satisfied from a subsequent iud cai sale or liability with which the property may be charged. ~ The Commonwealth does not mainta n pr ority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: 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 agate may issue a cart cate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction cons st ng of payment of the amount assessed together with all interest and costs in respect thereof; or 2) the ab ty has become legally unenforceable. ~ Interest on Corporat on Taxes is computed affer a en s paid. S F COU 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. For a taxes that are o g nally due and payable on and affer January 1, 1982, the PA Department of Revenue wi ca cula e daily nterest on all tax daf c eric es using an annual interest rate that will vary from calendar year. Interest is calculated on a daily bas s at the following rates ---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)