HomeMy WebLinkAbout97-06731
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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DU'IEftU OF I:OMPlIAhU:1i
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CERTIFIED COpy OF LIEN
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COU'~T OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
BIGGS,ERNEST MASON
PO BOX 3212
SHIREMANSTOWN, PA 17011-3212
EIN 76.1676'/631000
Nolie. D'I' Nov.,nb., 26,1997
Nolie. NUlnb., 191 ,044.6070\ 12.0
To lho r,othonola,y of Bald c.ou,l: Pu,suant If) tho IIlYlIS 01 lhe
CO/l'lmonwGlllth oll'onnoylvanlal tho'o is herowith Ironsmtllod 4 co,ulIed
copy 01 11 lion to be Qnlo'od ollocord ir1 YOUl county
-nq,CG ~(f c. \'l.n '8L",7v {l,U t,Cll.QOS
1 2 3 , 4 6 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PEi1l0D PERIOD NUMOER DUE DUE
I3EGIN END
SALES 21606114 04.01.97 000.9/ 1.76741 2.16012
TOTAL 1,76'/41 2,160.12
FILING FEI::(S) 900
INTEREST COMPUTATION DATE: 12.06.97
The undersigned, lhe Secretary 01 Revenue (or an authorizod dotegalel 01 ths Commanwoalth 01 Ponnsylvanla, certillu Ihis 10 be a true and correct
copy 01 o lien ogolnsllhe sbove nom.d Ia>poy..lo, unp.ld TAX, INTEREST, ADDITIONS 0' PENAL TIES Ih..eln duel,om such I"peyer snd which,
site, demand lor poymenllh.,eol, remains unpaid. The omounl 01 such unpsld TAX, INTEREST, ADDITIONS 0' PENAL TIES Is 0 lion In lovo, ollh.
Commonwullh 01 Pennsylvania upon the tupayor', property, real I personal, or both, as Ihe case n,ay be,
~a..~
SEC;ETARY OF~ENUE
(OR AUTHOP.iZED DELEGATE)
November 26. 1997
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALm OF PENNSVLVANIA
VS
IlIGGS,EflNES T MASON
NOTICE OF TAX LIEN
IlIed Ihl,
dav 01
01
m
LIENS fOR TAXES
L!"ntllor Corporalion TaXOll ilrlSO undo, 80"lon '40' 01 tho Fiscal Cado, 72
P S Suction 1404, as amonded
Ut"S 101 Porsonnllncamo Tax and EtnplC)yer Withholding Ta)! aflSO undor
Section 345 01 thlt Tilll MokHm Co do 01 1971. 72 P 5 Socllon 1345. alJ
amonded
li.ns lor Roalty T,an6htr Tllll a/Iso undo' Section 1112,C 01 !hO rnll nolorm
Codo 011971, n P 5 Sochon 8' , 2.C, as amondod
Liens lor Liquid Fuels Tax IltllSQ undQr Socllon 1301 tho LIQuid r=uels TakAc!,
72 P 5 Section 261 , ,M. 46 amondod
Lions lor Fuel Usa Tax ArlSO undQr Suction 1301 tho Fuel Uso fa.llAct, l2 P S
Sochon 261413, 115 amondod
liens lor Molar Call1e/s Road Tax Ailsa undo' Chapler 96 altho PA Vehiclo
Codo, (76 PA. C.S. 96161
Liens lor Inheritance Tax and Estate Tax arllse undor thA InhotJtanClJ Bnd
Elle.. TaxAcl 011982, Act 01 December 13,1962, P L 1008, No 226 Seclion
I .t. saq I 72 PA C S A, Stelia" 1701 'I 68q (For docondantll Wllh dale 01
death p'io, 10 Oltcember 13, 1982, liens atlSo under the Inhetllance and ESl.lo
Tex Acl 011961,72 P S Soclion 2486. 101 'I ,eq)
Lions lor Slal8, or SIale and Local Salos. Uao and Halel Occupancy Tax and
Public Ttanapotlallan Assislance Fu"d Taxes and Fees 411S0 under Secllon
242, Act 01 M.,ch 4. 1971, No 2 a, amondod, 72 P S. Sactlon 7242
Lien. for MOlorbu. Road Tax 4rilO under Chlptor 99 01 PA Vehlclll Codo, (76
PACS99(6)
LIENS fOR.T AXES, PENALTIES ANO INTEREST
GENERAL INFORMATION
CQrgQlil~QnJa.x..Lion~ provided under Ihe Fiscal Code arise at the time 01
sOIlI,ment (assossmonl) and aro liens upon Ihu hanchisos and pfoperly, bOlh
reat /Snd personal, wllh.nQJ.urth'l.no~<:Q. The li1ing 01 it N~IICO 01 Lien With 8
counly Prolhonolary IS nol a reqUlslle, and the lion temalns In fulllorce and
validity wllhoulllling of revival unlit paid
InhlrltMco.lai'l WOnl are Uens on roaleslalo which canllnuo until lax IS paid.
f'ollOnaUncomIJax.Emoloil[ W,lhhOldlngTax. RlaUi T,on.llr Ta" Saleo
amLU.D_J llX,.l.lqUid .Fuela. T all. FUll. U.a Tax.MQlol Carrlora RQad J ax and
MoIQI.bulI.IiI.xliens are liens upon the hanchisOl as wqll as real and porsonlll
properly ollupayofS, but only alter Ihey have boon entered a"d docKetod 01
record by Ihe Prothonotary oltht county whefo Quch proporly 18 sllualed and
shall nol aUach to s\C)ck 01 goods, wares, or merchandise fegulafly used In lh.
ordlnalY course 01 buslnrJS!J 01 the laxpayer The tien has pflorlty ham lho dalo
olenlry 01 record, .
PLACE Of TIll! flLINQ NOTICE fOflM
PLACE OF FILING rl1Q notll:O 01 lion shall bo Idod (olin 1110 caso 01 11.41
P,opafly, In tho OtllCQ 011110 P/olhol1olary 011110 cour11y III WhlCt1 tl1q p/opofly
&\JbIQctIQ tho lion 16 611ualod and lb) III thQ CilSQ 01 P",sonal PIOpOftV. wl1'1tl1er
tllnCjlblQ or If1lal10lblll, 111 Ill" olllco 011110 Pfolhonoto,y 01 U'o county In which
IIlQ p,opu,Iy 6ljbjQctlo lion 15 Blluolod
AUTOMATIC REVIVAL Of NOTICE AND PRIORITY Of NOTICE
OENEI1AL ~~l.E. Acco,dmG 10 Iho 1'",.1 Codo. Iho Nol,co 01 Llln "
oulolnallcally lovlvod and does not /oqullo lulllino 01 Iho NotlC:o by Ihe
Commonwoolll1 Any Nolico of lion fllad by Iho Commonwoollh sholl have
prlOflty to. llnu bo Pl1ld 111 lull. l)ololO Any olhUf obligBll0I1, lud[]otT1ont, claim,
hon, Of 0611110 15 ~1<'!.1i6tIQd I/om /I 5ubSOQUO"II'...dlc1al 5011Q 0' liability With which
tl10 pfOpOr!y may bo c/1nrgod t:XC~prION. Till) Commonwealth does nol
Il1l1lnlatn p'lorlty of tnll 110"5 OVOI any OllIBII"O fT10floaaOS Of lionR which O/e
proPQ/ly rocardud allha limo thOltho tox lion lIS lilod Sl;f, ACI 01 Oocombet
12,1904, P L 1016, No 130
RELEASE OF LIEN
Subjocl 10 such/agulation as tho Socrolluy 01 hilS dotllgate may proscrlblt, lho
Soclola/y 1.)1 hiS dolooala r"oy IIJSUO 4 cOllltlcale 01 rolOB60 01 any lion I/npoBod
With tOSPQCIIO any tax II (ll Ihe lIablhly is 1l4lllJhod, snllsluclion conSlllllnO 01
payrmmt 01 Iho amounl ass05150d looolher wllh 1111 InlOfGfllena costs In lupecl
Iho,eol; Q, (21'h. il.bllllV ha, b.como 10C.lly unonlo"..blo EXCEPflON;
Inlolosl on Carpornllon Tallos IS computod illlm a lion IS paid
SETTLEMENT OF ACCOUNT
Tho "Tolal" column (Column 7) 10f oach typo alIa", 116100 an thiS Nollea 01 Lien
comptllSQS tho balancQ 01 lelll Oue (Column 6) plus osso'15od additlo"s andlor
ponlllhos, and 115505Sod ilnd .1CCluod Inlorost up 10 1t1/) Inro/OtU compulallon
dalo on lho !aco oflhlls nollco
It paymo,,! or !jlllllomonl 01 accounllS modo allor tho Into/Qal computallan do11o,
tl10 payment muut Includo tha lion 1!llng coula and IIccruad Inlor061 tram the
Inlofost computation dale 10 and through Iho paymt;Jnt dale
Far any dollnquunltallOlS duo on or bol% D6combor 31,1961, inlorol5l is
Imposod 4tl1'10 lollowu19 rates
C 8, F F. C L, C N I '.~I PER ANNUM IDUE OAlli TO rlAYMENT OAT~
C I . Q f\ ,C A. 5 T ' ., PEA ANNW DUG DATIi TO PAYMENT DATE
o l. , N Ii. Q P , MI. I' PER ~lJM DUE OATIi TO PA'f'lI.If.NT CATE
PUR ." PER MONTH OR FAACl1ON(OUE OATIi TO A'(Moo DATE)
PIT. Ii M T . '14 OF 1% PER MONTH OR FRACTION
S AU .JI"OF ''''.PERMOHTHORFAACTlQN
ATT ,.,PERM.NW
INH & EST .., PER ANNUM
l F T , F U T . ,11I. PEA MONTH OR ~RACTlON
MeR T . ,", PER MONTH OR FRACTION
OF" '11"1tPEAANNUM
For alllBxQS that are onginally dUG and payablo on and ahtt Januaty " 1982,
lho PA OeIJ811111$I',1 of Revenuo Will call,;ulatc cally Intorocl on all tax
deflcioncles using an annual Interest tale Ihat wiI;va,y Irom calonder year
Interest is calculafed on 8 daily baSIS ar lho follOWing roles
DElINaUENT DATi It'HERE.ST RATE DAilY INTEREST FACTOR
""12 nmu '2131182 ilO"". 00054'
"1113 Ttmu '~131183 le'\~ OO<MJ'
1111'" THRU 1213118.4 "' 000301
1/1I1~ THRU '2131105 I" 0003&1
111180 THAU 11111188 10'1'. 000:114
1/1181 rHRlJ '213\111 ~ 000241
1111" THAU 1211"1)1 11% 000301
1/1111:1 THIlU 121)1112 t'I. 000241
111/113 THRU lill311lM 1~ 1)00112
111I11' TtlRlJ 121:111117 '" 000241
... Taxas that become dolinquont on or before Docembel 31. 1981 Will remain
a conslanlmlerest rato untIl the dolinquont bt'lo.nce IS paid all
.,. Ta)lG!l that bocome delinquent on or aller JanualY I, 1982 BrQ lUbJoctto a
variable InlOlosl that changes oach calencJat year
,..lntorOSI is calculaled as lollows
ImEREST. (BALANCE OF TAX UNPAID) X(NUMBER OF DAVS
DELINQUENT) X (DAIL V ImEREST FACTOR)