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Home My WebLink About03-0219REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-8942 HARPER,SALLY J 426 S 5RD ST STE 202' LEHOYNE PA 17043-2000 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2913940/000 Notice Date: January 1, 2003 Notice Number: 666-200-802-122-7 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. TAX TYPE ACCOUNT ID TAX TAX EVENT PERIOD PERIOD NUMBER BEGIN EMPL / 19440189 / END 04-01-01 06-30-01 1 ~ 04-01-02 06-30-02 1 TOTAL: FILING FEE(S): 6 TAX DUE 0.00 1,303.41 7 TOTAL DUE 27.48 1,742.69 INTEREST COMPUTATION DATE: 01-11-03 The undersigned, the Secretary of Revenue (or an authorized deleoate) of the Commonwealth of Pennsy vania certifies th s to be a true and cor.rect copy of a lien against the above named taxpayer for unpaid TAX, IN~TEREST, ADDITIONS or PENALTIES therei'n due from such taxpayer and wh ch after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES s a ien in favor of 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 January 1,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS HARPER,SALLY J NOTICE OF TAX LIEN filed this at 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 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 of 1982, ACt of December 13, 1982, P.L. 1086, No. 225 Section 1 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 INTEREST GENERAL INFORMATION: Coroorafion Tax Liens provided under the Fiscal Code arise at the time of ~etfiement (assessment) and are liens upon the franchises and property, both real and persona, with no further notice. The tiling 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. ~he_ ritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholdino Tax. Realty Transfer Tax. Sales ~nd Use Tax. Liouid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax ar,,! _Mo_torbus Ta,~_ liens are liens upon the franchises as well as real and person;',l property of taxpayers, but only 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 of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Pro erty in the office of the Prothonotary of the county in which the property ?P - ~' ....... =~ ~='-~'ed and/b/ in the case of Personal Property, whethe, r ~aUnO~ieblC[e[~)[r11;t;~i'~l~,',~i~he offic~ ~)f 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 to the Fiscal Code, the Notice of Lien is ~utomatically 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 ob gation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with wh ch the property may be charged. ~ 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. _S~E: Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de egate may ssue a certificate of release of any lien imposed with respect to any tax f (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 liability has become legally unenforceable. ~ interest on Corporation Taxes is computed after a lien is paid. SE'I'I'LEMENT OF ACCOUNT The "Total" co umn (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Co umn 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. I1 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., F.F., C.L., C.N.L - 6°/° PER ANNUM (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.l. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 1% PER MONTH OR FRACTION (DUE DATE TO pAYMENT DATE) P.I.T., 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 [NH & EST. - 6% pER ANNUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 19% PER ANNUM For all taxes that are or gina y due and payable on and after January 1,1982, the PA Department of Revenue will calculate da y 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 1/1/02 THRU 12/31/02 20% .000540 1/1/93 THRU 1 2/31/83 16% .000438 1/1/84 THRU 12/31/94 11% .000301 1/1/85 THRU 12/31/85 13% ,000356 111/96 THRU 12/31/96 10% ,000274 1/1/87 TH RU 1 2/31/87 9% .000247 1/1t88 THRU 12/31/91 11% .000301 9% .000247 1/1/92 THRU 12/31/92 7% .000192 1/1/93 THRU 12/31/94 9% .000247 1/1195 THRU 12131/98 .000192 1/1/99 THRU 12/31/99 7% .000219 1/1/00 THRU 12/31/00 9% 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 ---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)