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HomeMy WebLinkAbout00-04763 n ~. ~ '......' "'J REVK-159 (9--95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA #' CO' LJ 7 (P.3 ~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 <$ r,CO PD e K:tt q&3qq ~ q$(j&~ BARR,ROBERT C 181 KONHAUS RD MECHANICSBURG PA 17055-3127 CERTIFIED COPY OF LIEN FiLED-()FF1CE ,",\1'"- .'-1 ,,- I"''"'''''~_'''~ .,., ! 'c '1'" ,.,' "i~!f\lnIARY -'" "-., __', ;",;nj, 1 COURT OF COMMON PLEAS OFOO JUL - 5 AN 8: I 8 CUMBERLAND COUNTY, PENNSYLVANIA CUM8ERU-li\jQ COUNTY PENNSYlVANIA SSN: 167-5S-9637/000 Nofice Date: June 20, 2000 Nofice Number: 957-553-500-061-5 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE , BEGIN END SALES 21527051 10-01-99 10-31,99 1 10,466.0S 12,S45.50 TOTAL: 10,466.0S , 12,S45.50 , FILING FEE(S): 9.00 INTEREST COMPUT~TION DATE: 06-30-00 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 Ihe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand for payn\ent thereof, remains unpaid., The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pe'lmsylvania upon the taxpayer's property, real, personal, or both, as the case may be. . ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 20, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ,-"",. ...-", I ~'W>l;;;'''''1,j;''~IIImI!l~ialli!la;o.W.illi,&Jli'i,,,,,1h!;.'''''ili,,,,;]I#Bu;,'''-l!'''h'18~~Jjji-'~~Illlil<Ih~~iIiiI!l~~~ COMMONWEALTH OF PENNSYLVANIA VS BARR,ROBERT C NOTICE OF TAX LIEN filed this day of at m, LIENS FOR T AJ(ES 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 Seqtion 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Selction 1112~C of the Tax Reform Code of 1971,72 P.S, Section SI12-C, as amended, Liens for Liquid Fuels Tax arise under Sectic,n 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611.M, as amended. Uensfor Fuel Use Tax arise under Section 1:3 ofthe 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 19S2, Act of December 13, 19S2, P ,L, 1 OS6, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. saq, (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 24S5 -101 et. saq,), 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, 9S15). LIENS FORTAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the !=iscal 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 EOlployer, Wifhholding Tax Realty Transfer Tax. Sales and Use Tax Liquid 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 docketed of record by the Prothonotary of the county whore 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. -"""B11d ~"'.'-""i!ll!MIli!TiilH~w;rM/l' ,- " - ",:< ii n ~ II ~ PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be flied: (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 which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According fo the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling, of the Notice by the Commonwealth, 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 liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12,1994, P.L.l015, No, 13S, 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 liabilify has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT 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., EF., C.L., C.N.1. .6% I='ERANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E.., G.P., M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 10/0 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.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 111/82 THRU 121.311S2 1111S3THRU 12/3l1S3 111184 THRU 12/31184 111185 THRU 12/31185 111186 THRU 12131186 111/87 THRU 12/311S7 1I1/SSTHRU 12131/91 1/1192THRU 12131/92 1/1/93 THRU 12131194 111195 THRU 12131198 111199 THRU 12131199 111100 THRU 12131100 20% 16<'/" 11% 13% 1C% 9% 11% 9% 7% 9% 7% 8% .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 mTaxes 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. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ~ REVK-300 (4-96) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. BARR,ROBERT C 181 KONHAUS RD MECHANICSBURG PA 17055-3127 --", ".. AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: #00-4763 DATE FILED: July 5, 2000 SSN: 167-58-9637/000 NOTICE NUMBER: 022-789-200-072-9 ~ "....~ij~'-, To the prothonO~ry of CUMBERLAND County: The CommonweJth 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 Prolhonotary 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. 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