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Home My WebLink About00-02791 ......~: REVK-159 (9-95) REVOOOK9 ;2/)01>- -!'lq. COMMONWEALTH OF PENNSY(VA'KJIA q T I DEPARTMENT OF REVENUE C-/vi I *' BUREAU OF COMPLIANCE' DEPT. 280946 HARRISBURG, PA 17128-():946 t9 00 fD C,k 1/. q55S~ R tJ Q5116" CERTIFIED COPY OF LIEN BARGER,CYNTHIA 107 HOLLY OR MECHANICSBURG PA 17055-5527 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, 0 0 0 PENNSYLVANIA ~ 0 -" s.. :x ---I EIN: 25-15798581000 ;:PZ,g~ ~ ifi;:g Notice Date: April 30, 2000 Z::Ii I :9 m Notice Number: 853-280-500-042-5 0J ~ .l:'" :!j? -.L__ ~o kG -U :c"Ti ':1>0 ::x C)::!:l To the Prothonotary of said court: $l@uant,tQ th~ of the Commonwealth of Pennsylvania, there iSJiiMewith mrnsm~ 'a certffied copy of a lien to be entered of record in youriiiuntyo ~ -< Ul -< 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21550916 10-01-96 12-31-96 1 0,48 192,93 SALES 21550916 10-01-97 .. 12-31-97 1 0,00 144.60 SALES 21550916 07-01-98 09-30-98 1 0,80 123,11 SALES 21550916 01-01-99 03-31-99 1 0.00 87.67 TOTAL: 1.28 548,31 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 PENALTIES therein due from suoh taxpayer and which, after demand for payment fhereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor ot 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 "1~I~illil!!!t~Jkt~;'rtl'f'""'" ,~,~~.lll'ii~~~~bJ~Mi~~~~~~IilO."""j",,,,,,,~~,,,, '''''J'~l-~i- !~Ii COMMONWEALTH OF PENNSYLVANIA VS BARGER, CYNTHIA NOTleE OF TAX LIEN filed thi.s day of at m. LIENS FOR TAXES Liens for Corporation TaJl;es 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 aris_e 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 ot 1982, Act of December 13, 1982, P,L. 1086, No. 225 Section 1 et. seq., 72 PA, C,SA Section 1701 et. seq, (For decendants with 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, L.iens 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: 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 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 Withholding Tax Realtv Transfer Tax Sales and Use Tax Liauid Fuels Tax Fuel ,Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and dooketed 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. . ~"" I. c_ ~, , _ , ". ~ .~:-..,j " ~ "i',;.....-'" _ ~,' i ~ , PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shallbe 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'Cl\~e ot Personal Property, whether tangible or intangible, in the office of the Pro~honotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOnCE AND PRIORITY OF NOTICE GENERAL RULE: According to the FiScal COde; the Notice ot Lien is automatically revived and does not require ref.iling -of, -,th,e- Notice by the COmmonwealth, Any NotiC$of U.enJiJed by theComl)'1onwealth shall have priority to, and be paid in full; bilfore any, other obligation, judgement, claim, lien, or'estate is satisfied from a,subsequ~nt-judicial sale or liability with which the property may be charged, EXCEPTION: The COmmonweaiJh 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 filed. 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 hi_s delegate may issue a, certificate of rele~e;e of any lien imposed with respect to any tax if: (1) the: liability is satisfied, satisfaction consisting of . payment of the amount assessed tog~therwith all-interest.and costs in respect thereof: or (2) the lia:blliJy has becomeiegally unentorceabie. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" coiumn(COiumn 7) tor each1ype oflax 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 &ccrued ,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. G.S., F.F., C.L., C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. . 6% PER.o.NtJUM (DUE DATE TO PAYMENT DATE) B.L.. N.E., G.P., M.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER ~ONTH OR-FRACTION (DUE DATETO PAYMENT DATE) P.IT, EM.T. - 3/4 OF 1% PER MONTH OR FRACTION s. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. . 6% PER ANNUM INH & EST. . 6% PER ANNUM L.ET., EU.T. .1% PER MONTH OR FRACTION M.C.R.T. . 1% PER MONTH OR FRACTION O.ET. .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 1/1182 THRU 12/31/82 1/1183 THRU 12/31/83 111184 THRU 12/31184 111185 THRU 12/31/85 1I1186THRU 12/31186 111187 THRU 12/31187 111/88 THRU 12/31/91 1I1192THRU 12/31192 111193 THRU 12/31/94 1/1/95 THRU'12/31/98 1/1/99 THRU 12/31/99 111100 THRU 12/31/00 20% 16% 11% '''' 10% 9% 11% 9% 7% 9% 7% 9% .000548 .000438 .000301 .000356 .000274 .000247 '.000301 .000247 .000192 .000247 .000192 .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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)