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RE'I~-l" ('-9~IlAE'I')(}()I\')
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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lIuFlE,t,u Ojl' COMPliANCE
OEPT lIOM'
HAflRI5auRa PA 11121 0....
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
T JIHHYS PLACE
5 W PINE ST
HT HOLLY SPRI, PA 17065-1319
EIN 23.21931911000
Nolieo Dalo October 13. 1997
Nolieo Number 143.633.397.100.8
To the Prothonotary of said court _ PursuAnl 10 the lAWS of Ihl
CommonWlilllh of Pennsylvania, Ih.re II h.rewlth trAnlmlned . certlfled
copy 01 a Ii.n 10 belnllled of record In your counly.
n0COfdf'l..U cll:1lb~ Rtl '"
I 2 3 4 6 8 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21148360 07.01.98 07.31.96 000 66,78
SALES 21146350 08.01.98 08.31.96 34905 741.63
SALES 21146360 09.01,98 09.30,96 59\.17 86937
TOTAL: 940 22 1,6n.68
FILING FEE(S): 900
i.I
INTEREST COMPUTATION DATE: 10.23.97
I,'
The und.rsigned, the Secrelary of RevenuI (or an aulhorized delegall) of Ihe Commonwealth of Pennsylvania, cel1lfl.. .hl. to be. true and correct
copy olalion agalnlllho abovo namod lupayel fOI unpaid TAX, INTEREST, ADDITIONS or PENAL TIES Ihoroin duolrom ouch laxpayer and wl1Ich,
all" do mind lor paymonllh"oof, romains unpaid, Tho amounl olluch unpaId TAX,INTEREST, ADDITIONS or PENALTIES is a lion In favo, of lhe
Commonweallh of Pennsylvania upon Ih. taxpayer's property, rial, personal, or bolh, al thl case may be.
~(L.~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
October 13, 1997
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
T JIMMYS PLACE
NOTICE OFT AX LIEN
l1led thIS
day 01
a'
m
L!i;1t5.fQllJAllU
Ulntlor Corporation Taxes arise under Section 1401 Ollhl Fiscal Codl, 72
P.S. Section 1404, AI.mended.
Liens lor P.fsonallncoml Tax and Emplover Withholding Till arisl under
Section 345 ollhl Tax Reform Codl 01 \971,72 P S. Section 7345, as
amended.
Uenslor Realtv Transl., Tax arise under Secllon 1112.C 01 the TalC Reform
Codl 011971,72 P_S. Secllon 8112.C, as amended
liens lor Liquid Fuels Tax Irise under Section 1301 thl liquid Fuels Tax Act,
72 PS. Secllon 2611.M, as amended
liens for Fuel USI Tax arisl under Section 1301 the FUll Use Tax Act, 72 P 5
Section 2614.13. as amended,
Lianster Molor Carriers Road Tax arise under Chapter 96 ollhe PA Vehicle
Codo, (75 PA, C.S, 9615),
Liens lor Inhltltance Tax and Estale Tax arise under Iho Inheritance and
Eslalo Tax Acl 011962, Act 01 Decembor 13, 1982, P L, 1066, No, 225 Sochon
'1.1. IIq" 72 PA, C,SA. Section 1701 el. seq, (For dlcendanlS With dale of
death p'ior 10 December 13, 1982, liens arise under the Inherllance and Estatl
TaxAcl 011961,72 P S Socllon 2465. 101 01. soq),
Liens for State, or Stale and Local Sales, Use and Holel Occupancy Tax and
Public TransportatIon Assistance Fund Taxes and Fees arise under Secllon
242, Act 01 March 4, 1971, No, 2 a..mondod, 72 PS, Socllon 7242
Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C,S, 9815),
LlE1IS FOR TAXES, PENALI1ES.AIID..INII:BI:SI
GENERAL INFOPMA TION
COfooralion Tax Liens provided under the Fiscal Code arise at Ihe time of
senlement (asslssmenl) and are liens upon thelranchisvs and 9roperty, bolh
"II and personal, Wllh....MJur1hlL.M1lcl. The filing of a Notice 01 Lien wilh a
county Prothonotary is not a requifute, and the lien remains in lulllorce and
validlly Without filing 01 revival unlil paid,
lnhIrilance Tax Lienl are liens on real nlall which continue unllllax is paid.
ftagn~L1ax. Emoloy~~tl~;1. ~~ ~lallY T,an,/or Tax Salo,
amLUse Tn liauid Fuels Tax Fuel Us a 0 or Carriert..Boad Tax and
Molorbus Tax hens are Iilns upon thelranchisBI as well al real and personal
properly of taxpayers, but only aher Ihey have boen entered and docketed 01
record by Ihe Prolhonotary of 'he county where luch property isslluated and
shall not anach 10 stock 01 goods. wailS, Jr merchandise regularly used in Ihe
ordinary course 01 businllS ollhe taxpayer. The lien has priorityftom Ihe dale
01 enlry 01 record.
p~Ael: OF THI: fILING. NOnel: fORM
PLACE OF FILING The notice 01 lien shall be '1Ied, (a) In the case 01 Re.1
Prop.,ly, In Ihe olllce ollhl Prolhonotary 01 the county In which the property
lubjecllO IheUln IS sltU.fld Ind (b) In the Clse of P,rlonal Prop.rty, whlthlr
llnglble or Inlanglble, In Ihe office of thlt Prolhonotary ollhe counly in which
the prop.rly .ubilct 10 tien 1IIIIUlted
AUTOMA TM: BI:VIV AL Of, NOTlelAND.I'RIOBlIY,Qf..NOTICJ:
OENIORAL,RULIO, According 10 Iho FlScol Codo, Iho NOIICO 01 Lion IS
aulomatlcally reVIved and does nol rlqUlr, ,ellling 01 Ihe NOllc, by the
Commonwealth Any Nolle. of LI.n Illed by thl Commonwealth Ihlll have
prlOflly 10, and be paid In lull, bolora any olher obllgllion, Judgemenl. clllm,
lien, or esla!e IS sallst.ed ham a lubsequlntll.idlclal sate or Iiabllily wllh whIch
Ihe properlY may be charged. EXCEfllQrt The Commonwealth does nol
maIntain prlorlly 01 lax lIenl over any IXIstlng mortgages or hens which art
properly rer:ordld lIthe lime thlllhe lax hen i,filed SE~ Act 01 aecember
12, 1994,PL 1015,No 138,
RI:LI:ASI:~fL!i;N
Sublecllo luch regula lion II Ihe Secretary or hiS delegate may pr.scribe, Ih.
secrelary or hiS d.legale may ISSUI a cerlllical. 01 release 01 any lien Imposed
wllh re.peclto any In 11: (I) Ihe liatJllllY IS saIISll.d, Hllsl.cllon consilllng 01
paymenl ollhe amount assess.d logelher Wl1h all inlerest ."d cosls in respect
lhereol; or (2) the liablllly has b.come legally unenf,:'Hceable EXCEPTION'
Inlerest on Corporation TulS is computed alter a he" ~ paid.
SmllMlliT OF ACCOUHI
Th. .Tolal~ column (Column 7) lor each type ollu listed on this Nolice of Lie"
compflle' the balance of Tax Due (Column 8) plus assessed additions andlor
Pilnallies, and assessed and accrued inle,est up 10 Ihe interesl compulatlon
dale on the 'acI ollhll nolice.
If payment or senlemenl of account is made aller Ihe interest computalion dltl,
thl paymenl must Ir.,:lude Ihe lien tiling cosls and accrued inlerest from lhe
interesl compulallon dll.te 10 and Ihrough Ihl payment dalB.
For any delinquent laxes dUB on or belor. December 31, 1981. inllresl is
imposed at IheloUowmg rates.
c s . F F C L, C Nt. I' PER N#4UM IOUE CATE TO PAYMENT DATi
C I . 0 R . C A, ST. I'll. PER AANuM OUE OATE TO PAYMENT OAT
9 l, N E, Q P ,M 1 . ., PER MNUM (OUE OATE TO PAYMENT OAT
PUR . ,... PER MONTH OR FRACTION (DUE DATE TO AVUENT DATi)
PIT. E M T .:11. OF l' PER MONTH OR FRACTION
9 & U .314 OF l' PER MONTH OR FRACTION
RTT .I"Jr.PERNfIluM
INH & EST . "PER ~uM
l FT. F U T . l' PER MONTH OR FRACTION
MeR T . ,... PER MONTH OR FRACTION
OFT .'I'Jr.PER~UM
For all I8XII thai Ire originally due and payable on and after January 1, 1982.
the PA Departmlnt 01 Revenue Will calculale daily inleres1 on all tax
deficienCIes using an annual interest rale Ihat will vary hom calendar year.
lnterosl is calculaled on a daily basis at the follOWing rales:
OELINQUENT DATE l"lTEREST RATti DAllV l~REST FACTOR
111112 IHRU 12131/12 20"1l. 00054'
IWI:J THFlU 121311113 '" OOOU'
11"14 THRU IV311N 11' 000301
111115 THRU I:J311U 1" 0003541
1/11" THRU 12131/11 10'li0 00027.
11"17 THFlU 1213"17 t"lIt 0002.'
1/1111 THRU 12/31/11 11'" 000)01
111112 THRU lV3lt.2 .... 000241
1111.3 THFlU 121311'" " 0001.2
111115 THRU 12/31/" .... 0002.7
...Taxes Ihat become delinquent on or belore Declmber 31, 1981 will remain
a conslant inlelssl rale until the delinquent bl.lance i. paid off.
...Tuesthat become delinquent on or aNer January t, 1982 .rI,u~Ject to.
variable interesllhal changes each calendar year.
...lnlerest is calculaled a. follows:
INTEREST. (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)