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Home My WebLink About00-02790 REVK-159 (9-95) REVOOOK9 _ l "- ~ O'2ct)O- J."1 90 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~~ Q tV, ( ~~! ~~ "' BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, pA 17128-0946 IJ r. 06 'PI) Ck:tt ~S5'S;;z RttqSl6:f *' CERTIFIED COPY OF LIEN SHEAFFER, DAVID L 5207 TERRACE RD MECHANICSBURG PA 17055-6813 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, 2 (:) ~ PENNSYLVANIA s: (:) ,'-l -Ow ~ -,- nlnl -n EIN: 23-2479948/000 Z:D -< rrli= Notice Date' Apn130, 2000 &.jl:;: I :g~ NoliceNumber: 853-181-900-042-5~Z .S::- :3 ~C) -0 .:2 ' I ~Q :x ,2i5 To the Prothonotary of said court~ ~rsuaob to ao-f'tlws of the Commonweahh of Pennsylvania, there js~rewittrtrans5!ted a certifIed copy of a lien to be entered of record in y~cou11, ~ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 14565154 04-01-97 06-30-97 1 0.00 321.70 EMPL 14565154 10-01-97 12-31-97 1 0,00 318.27 TOTAL: 0,00 639.97 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 01 a lien against Ihe above namod taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid, The amounl 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. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE iil_r".""''"~ -fiM'[.~tMii!i~i~~~~i*~~iiJ~;"~'''>''''-'-'''""",;~~~~~~="""imJitli'."........__j~iIM~iLii~~~~~"l~I'~~,I~"lLJl~ ""'''';'~~61,'_ COMMONWEALTH OF PENNSYLVANIA VS SHEAFFER, DAVID L NOTICE OF TAX LIEN filed this day of at m, LIENS FOR T AXFS Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.$. 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 1 '112~C of the Tax Reform Code of 1971,72 P.S. Seatlon 8112-C, as amended, Liens for Liquid Fuels Tax arise under Seation 13 of Ihe Liquid Fuels Tax Aat, 72 P,S, Seation 2611-M, as amended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Seation 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 TaxAat of 1982, Aat of December 13, 1982, P.L.l086, No..225 Section 1 et. seq" 72 PA, C.SA Seation 1701 et. seq, (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAot of 1961, 72 P.8, Seation 2485 .101 et. seq.), Liens for State, or State and Local Sales, Ute and Hotel Occupancy Tax and Public Transportation Assistance Fund Ta~s and Fees arise under Section 242, Aat of March 4,1971, No, 2 as amended, 72 P,S, Seation 7242, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehiole Code, (75 PA C.S, 9815). LIENS FOR TAXES. PENAL T1FS AND INTEREST GENERAL INFORMATION: Corooration 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 foree and valid.y w.hout filing of revivai until paid, Inheritance T~x Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmDlover WithholdinC1 Tax Realtv Transfer Tax Sales and Use Tax Liquid Fuels Tax. Fuel Use TAX, ,Motor Carriers Road Tax and Motorbus Tax.liensare liens upon.the franchises as well as real and personal property of taxpayers, but oniy 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 01 business at the taxpayer. The lien has priority from the date of entry of record. ~ ~, J IL.. , ",'I I'; 1:1 ~:! ~l il II " PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the ease of Real Property, in the office of the Prothonotary qfthe countY1n"Which,the property sUbJeat to the lien is s.uated and (b) in the cas.e of, Personal,Property, ,whether tangible or intangible, in the office of the Prethonotary of the/county In which the property subject to lien is situ~ted. . . AUTOMATIC REVIV ALOF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According. to. the Fiscal Code, .theNotice of Lien is automatically revived and dqes ~ot :require refiling -of the Notice by the. Commonwealth, Any Noti~ 9f Lien jiledby the Common)Ne:>Kh shall have priority to, and be paid. in full, 'before ~ny .other obligation, judgement, ciaim, lieI'), or estate is satisfie,d-1rom,a s~bseq,u~ntjudicial 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 lax lien is filed, SEE: Aat 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 ~ certificate of releCl:se of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amo:u:n\.asse:ssed -tog_~ther with all interest ,and:costs in respect thereof; or (2) the liability has become legally unenforceable, EXCEPTION: Il,terest on Corporation Taxes is computed after a lien is paid. SETTLENlENT'OF ACCOUNT The 'Total" column (Column 7) for each type .oflax listed on this Notice of Lien comprises the ,balance of Tax 'Que (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., EE, CL.C.N.l. .6% PER ANNUM !DUE DATE TO PAYMENT. DATE) Col., G.R, CA. S.T. - 6% PER,ANNUM ,DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., Mol. - 6% PER ANNUM ,DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MoNTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION RT.T. - 6"A. PER ANNUM INH & EST. ~ 6"A. PER ANNUM L.ET., 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 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 12131182 20% .000548 1/1/83THRU 12131/83 16% .000438 1/1/84 THRU 12131/84 11% .000301 1I1185THRU 12131/85 13% .000356 111/86 THRU 12131/86 10% .000274 1/1/87 THRU 12131/87 9% .000247 1/1188THRU 12131/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1/1193 THRU 12131/94 7% .000192 1/1195 THRU 12131/98 9% .000247 1/1199 THRU 12131199 7% .000192 111/00 THRU 12131/00 8% .000219 ---Taxes that be,come delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. _h 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) ;'~ ~,"0,,6,"", ~. -"~ ~" " -1~__(1',:i REVK-300 (4-96){REVOOK10} BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 1712a.0~6 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SHEAFFER, DAVID L 5207 TERRACE RD MECHANICSBURG PA 17055-6813 DOCKET NUMBER: 00"2790 DATE FILED: May 4, 2000 EIN: 23-2479948/000 NOTICE NUMBER: 941-184-500"060-3 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 03 day of June, 2000. t~a.~Ju Robert A. 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