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Home My WebLink About03-0105REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRi$SURG, PA 17129-0948 ~' ~I~.~ t~.~ 153 JVti HEIGES HOHE IHPROVEHENT INC 1280 GOOD HOPE RD HECHANICSBUEG PA 17055-2052 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1825073/000 Notice Date: December 1,2002 Notice Number: 498-373-702-112-6 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. ACCOUNT ID I TAX I TAX I EVENT TOTAL: FILING FEE(S): 6 TAX DUE 0.00 0.00 7 TOTAL DUE 359.52 359.52 14.00 INTEREST COMPUTATION DATE: 12-11-02 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 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 1,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS HEIGES HOME IMPROVEMENT INC NOTICE OF TAX LIEN filed this day of 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 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. 9615). 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 I et. seq., 72 PA. C.S.A. 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. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). _LIENS FOR TAXES. PENALTIES AND NTEREST GENERAL INFORMATION: ~rDoration Tax Liens provided under the Fiscal Code arise at the time of settiement (assessment) and are liens upon the franchises and property, both real and personal, ~th 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. Inher_~tance Tax Lien_s_ are liens on real estate which continue until tax is paid. ~~ax "M~ r rr' r Ro dT n. nd e Tax L'~d F e I ax r ~ ~'~ ~1 ~mH n~r~nnal and personal -- e of taxpayers, but only affer they have been entered and docketed of ~Pr°~Pr~trt~hv the - thonotary of the county where such property is situated and ....... . _ Pro Ii not attach to stock of goods, wares, or merchandise regularly used in the she.. a courseofbusinessofthetaxpayer. Thelienhaspriorityfromthedate ord~n ry of entry of record. PL_ACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed; (a) In the case of Real roe in the office of the Prothonotary of the county in which the property P 'P ~t~ the lien is situated and (b) in the case of Personal Property, whether subje 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 PRIOR TY OF NOTICE GENERAL RULE; According to the Fiscal Code, the Notice of Lien is ~utomatically revived and does not require refiling of the Notice by the ommonwealth Any Notice of Lien filed by the Commonwealth shall have C _ . ~ L_ __:.~ ~ ~"11 before anv other obligation judgement, cl,aim,, priority %0, ana. ~e .p.,~u ,H lien or estate ~s satisfied from a subsequent judicial sale or liability with wnicn roe mav be charged. ~ The Commonwealth does not the. ~p~ P~ n~rinr ~/'ef tax aris over any existing mortgages or liens. ~which ?e mai3n~i' r;~;~-~a{~he time that the tax lien is filed. _SEE; Act ot uecemoer prop y 12, 1994, P.L. 1015, No. 138. · b act to such ragu ation as the Secretary or his delegate may prescribe, the Su j .......... =~--- a certificate of release of any lien imposed Secretary or n~s ae~ega~ -,~y ;~'~=~,...r,.. ~- --*~-~-,~ satisfaction consisting of with respect to any tax ~f: (1 ,~ t.e ,~a,~h~,x ,~ ~,~,,o,,,?.~, . ~ ~ · ...... ,.~ payment of the amount, assessed togeteh~er ~lhv ~[~nt~(~recSe~ aal~ C°ES~'(~l~; thereof or (2) the ability has oecom g .y , . . · ........... Interest on Corporation Taxes is computed a~er a lien s para _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 affer 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., F.F., C.L., C.N.L - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.1., G.R., C.A., S.T. . $% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., M.L 6% PER ANNUM (DUE DATE TO pAYMENT DATE) p.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) - 3/4 OF 1% PER MONTH OR FRACTION pJ.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PIeR ANNUM For all taxes that are originally due and payable on and affer 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 .000548 1t1/82 THRU 12/31/82 20% 1/1/83 THRU 12/31/83 16% .000436 1tl/84 THRU 12/31/84 11% .000301 1/1/65 THRU 12/31/35 13% .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 1 2/31/87 9% .000247 1/1/63 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 8% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 1 2/31/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 6% .000164 1/1/02 THRU 12/31/02 ---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)