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Home My WebLink About00-02784 - , " ~, REVK-300 (1 0-(0) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128.0946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BOWERS,D DALE 56 W BALTIMORE ST CARLISLE PA 17D13-3807 DOCKET NUMBER:' 00-2784 DATE FILED: May 4, 2000 SSN: 194-26-7139/000 NOTICE NUMBER: 648-371-000-121-2 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority, IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 12 day of December, 2000. ;f~ t: r;a,-n..~ Larry P. Williams Acting Secretary of Revenue ~a... ~ Dorothy A, Totton Director, Bureau of Compliance Ii~~~~~il!__tl "~',".~ -""l<t&-t:fi;il'd.~iil~~lllllllJ~t.L.IiI~"-' iiIi lIit:o$iil~iil1!Sli~~~IilM''''''''''''~"~ . "'!i II I I [L<I: <I: OZ (/)<1: Z <I:::i <I: >w w>- -':J > -'(/) >-z c..z 1.1.. 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L,. ::0 N -"m ZC J;o'"J,--t --- ~ en ., cr:J ,)1, ;;L oS,. lIJ t~ ~C ~:1~i :::>' .\--n "1\ i:';c :z Qo ~ <=0 U) ;~?T1 :Pc: -"-I { ~ :.> ~ '-J c::> tt; REVK-159 (9-95) REVOOOK9 < ~"b _ I COMMONWEALTH OF PE~~-$(G.N; d!lf8L1 DEPARTMENT OF REVENUE .riuJ.. , . . *' 'tll~IIiiiEi!.~-~ BUREAU OF COMPliANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $ q06:pj) CI<* Q055;;J.- g"# q 15/77 CERTIFIED COPY OF LIEN BOWERS,D DALE 56 W BALTIMORE ST CARLISLE PA 17013-3807 000 COURT OF COMMON PLEAS qji; <:::> ...., CUMBERLAND COUNTY, -005 ~ ::;J PENNSYLVANIA ~$ -< nifQ 6iiC Igtj SSN: 194-26-7139/000 -<::2::- \"":'6 Notice Date: April 30, 2000 ~ C; ""'Q -J)" Notice Number: 853-302-800-042-~ 0 :il: Q [.5 -0 /-rn Pc r.a ~ To the Prothonotary of said court: ~ lrsuaflt to j; Jaws of the Commonwealth of Pennsylvania, there is-1;;rewlfiftran6ed 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 21096640 02-01-97 02-28-97 1 0,00 . 21.99 SALES 21096640 04-01-97 04-30-97 1 0,00 21.83 SALES 21096640 02-01.98 02-28-98 1 0,00 43,87 SALES 21096640 09-01-98 09-30-98 1 0,00 49,20 SALES 21096640 11-01-98 11-30-98 1 0,44 50,25 SALES 21096640 05-01-99 05-31-99 1 0,12 47,55 SALES 21096640 06-01-99 06-30-99 1 0,00 54,41 SALES 21096640 07-01-99 07-31-99 1 1.67 53,64 SALES 21096640 08-01-99 08-31-99 1 0,00 102,75 SALES 21096640 09-01-99 09-30-99 1 0,00 74.76 TOTAL: 2,23 520,25 . FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 05-10-00 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 the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which, alter 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 taxpayerls property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~;*~~.m~.~~L~i~~i~m~~~","j~~..1 ~-'i(iII~iu-.kiJI~~ildw~i~.~wilKjti.I~~~k.iii~d~~iIiIl~ii~' I " COMMONWEAlTH OF PENNSYLVANIA VS BOWERS,D DALE NOTICE OF TAX LIEN filed this day of al 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,S. Section 7345, as amended. Liens for Realty T ransfer Tax' arise under Section 1112.C of the Tax Reform Code of 1971,72 P ,S, Section 8112-C, as amended. Liens f9r 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 Estale Tax Act ofHl82, Act of December 13, 1982, P.L. 1 086,No, 225 Section 1 et. seq" 72 PA,C,S.A. Section 1701 et. seq. (For decendants wtlh date of 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: Corporation 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 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 which continue until tax is paid. Personal Income Tax Employer Withholdina Tax, Realty'Tran5f.er Tax Sales and Use Tax Liquid ,Fuels Tax. Fuel Use TaX.'.Mdtor: Carriers Road Tax and Motorbu~ 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. II. ". " -lIlItili8'.1iIO ";;",I;;i;;'~"'~ '.... ; PLACE OF THE RLlNG 'NOTICE FORM PLACE OF FiLING: The notice of lien sh'';1I be filed: (a) In the case of Real Property,.;n the office of the Prothonotary, of the co~"ty in Y,ibi~.theproperty subject to:the lien is situated and (1:1) in the ease of PersonaLProperty,whether tangible, or intangible"in tne office of the Prothonotary of the-county, in which the property subject to iien is situaled, . AUTOMATIC REVIVAL OFNOTICE AND PRIORITY OFNOTlCE GENERAL RULE: According to the Fiscal Code, the Nbtibe of Lien is automatically revived and. does not- ',req~ire refiling of ft~e Notice by the Commonwealth. Any Notice:; of _~ie:n:, fileq ;by the: CommonYiealth shall have priority to, and be paid .in:full, before. anY':9ther obligation, judgement, ciaim, lien, or estate.is satisfied f~om ,a sl;lb$ql,l~~t 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 liens which are properly recorded at the time that the tax lien is fiied, SEE: Act of December 12,1994, P.L.1015, No, 138. RELEASE OF LIEN 'Subject to such regulation as the_ Secretary: or his delegate may prescribe, the ';Secretary, or his delegate may issue ~ certif~cate of release of any lien imposed ;With respect to" any tax if: (1) the liability is;~atisfied. ~atisfaction consisting of ,i:payment of the amount ~sses;sed tqg,~th8-r;'~th all ,inte'rest:and costs in respect ,ithere9f; or (2) the iiabiiity has become leg~lIy un.enforceable, EXCEPTiON: \Interest on Corporation Taxes is computed after a lien is paid. SETILEMEN;rOF ACCOUNT ,iCJ"he "Total" column. (Column 7) for ea~tttype of tax iisted on Ihis Notice of Lien :,!pomprises the balance of Tax Due (Colurri" 6) plus assessed additions and/or .'Ipenalties, and assessed and' accrued interest up to the interest computation , ;i~ate 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 orbefore December 31,1981, interest is imposed at the following rates. , C.S., F.F., C.L., C.N.!. . 6% PER,ANtrJl,J~JDUE:DATE TO. PAYMENT DATE) C.I., G.R:, C.A., S.T. . fJOk P~ ~~l,J~JOllE:I;)ATE TO: PAYMENT DATE) B.L., N.E., G.P., M.!. .~' PER~!:II,UM'Xl;luE!!DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH"QR FRACTlON~(DUE DATE TO PAYMENT DATE) P.I.T., E.M.T, .3/4 OF 1% PER!MONTH OR FRACTION S. & U. .3/4 OF 1% P~'MONTH OR FRACTION R.T.T. ~ 6% PER AN~OM INH & EST. .6% PER ANNUM L.F.T., F.U.T. .1% PER,MO'NTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. . 18"'k 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 1/1/82 THRU 12/31/82 200k .000548 111/83THRU 12131183 16% .000438 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 l/1/a7 THRU 12/31/87 9% .000247 1/118aTHRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 go/o .000247 1/1/93 THRU 12131/94 7% .000192 1/1/95 THRU 12131198 9% .000247 111199THRUl2131/99 7% .000192 1/1/00 THRU 12131/00 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) ,