HomeMy WebLinkAbout97-06737
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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DU~EAlJ OF r:Oh.!Pll#;CIi
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY.
PENNSYLVANIA
SPEALMAN,C DAVID
158 KLINE RD
SHI~PENSBURG, PA 17257-9649
EIN' 23.16/ij3091001
Nollce DOlO' NovombQl 26, 1997
Nolic. Numb., 191.036.697.112.0
To the Prothonotary at Slid coull Pursuant to Iho lawlS 01 the
Commonwealth of Pennsylvania, U18/8 is herewith Iransmll10d a cerllfh.d
copy of alien to bQ .nlt/od ol/ocold In your counly,
.$q.OCl \ ~~( (\J,II ~:I:')'ILo 1<,1 5"1l;)"~
1 2 3 4 6 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOT ^L
PEI110D PERIOD NUMBER DUE DUE
I3EGIN END
SALES 28026961 02.01.97 02.26.97 1,01974 1.42172
TOTAL 1,019."/4 1,421.72
FILING FEE(S) 900
iNTEREST COMPUTATION DATE 12.05.97
The undersigned, the Secrltary 01 Revenue (or an aUlhorlled deldgal.) ollho Commol1wealth of Pennsylvania, corlllles Ihls 10 be a true and corrlct
copyolall.n againa"h. above nam.d 'a.pay.' 10' unpOId TAX, INTEREST, ADDITIONS 0' PENALTIES Ih".,n du.',om auch '..pay., and WhiCh,
all., dam and 10' p.ym.nt Ih.,..I, ,.malno unp.ld. Tho om.unl olauch unp.id TAX, INTEREST, ADDITION,S 0' PENAL TIES la ali.n in 'avor ollh.
Commonwealth 01 Pennsylvania upon lhe taxpayer's property, t..l, personal, or both, as the case may be
~a... '::lo~
SECRETARY OF EV!:NUE
(OR AUTHORIZED DELEGATE)
Novombo,26, 1997
DATE
PART 1. TOBE RETAINED BY RECORDING OFFICe,
-
COMMONWEALTlIOF PENNSYLVANIA
VS
SPEALMAN,C DAVID
NOTICE OFTAX LIEN
m.d Ihl.
d.y 01
.1
In
LIENS fOA TAXES
Lions lot Ca,parallon Taxos CII180 undor SoctllJn 1401 oltho Fiscal Coda. n.
P S, Section 1404, as alTlondoc1
Lions lor Personal Income TalC and Employor Withholding Tu BIlBO undor
Section 345 of 'he Tax Ilelorm Coda of 1971, n P S Section 7345. as
amended.
Lions lor Realty Transfor lax anso undor Sor,Ilon I' 12,C 01 tilt Tax RQlorm
C(.ldo 01 197', 72 P s. Section tJ 112,C, .15 i1ll1ondod
Liens lor Liquid FUGls Tax BrlSO undor SoctloA 13 at Iho Liquid Fuols Tax Act,
72 P 5, Section 26' 1 .M. os amondod
Lions lor Fuol Usa Tax orlllO undor Socllon 1:3 01 tho Fuol Uso Tax ^cl, 72 P S
Secllon 2614,13,05 amonded
Liens for Molar Carrlors Road Tax ariso under Chaplor 96 altho PA Vahle!o
Cod., (76 PA C 5 96(6)
Liens for Inhentanc8 Tax and Estate Tax arhs8 under tho Inherlt4nco and
e"a" Tax ACI 011982, ACI 01 Decambt, 13. 1992, PL 1066, No. 226 Section
101. seq,t 72 PA. C,S A. Socllon 170181 lOll (Far docondonls with date 01
death prior to a.cumbor 13. 1982, liens ansa under lho InhQfllanCo and Estate
Tax Act 011961,72 PS. Secllon 2466. 101 01, .eql
liens lor Stale, or Stille and Local Saln, Uso and Halol Occupancy T O)l and
Public Transpartalion Anistaneo Fund Tax05 and Feos arl50 under Section
242, Act 01 March 4, 1971, No 2 a. amood.d, 72 P S Secllo" 7242
LI.n.lor MOlo/bu. Road Tax a,i.. und., Chapler 96 01 PA Vehicle Cod., (76
PA C.S. 9616).
LIENS EORTAXES. ~ENALTIESAND INTEREST
GENERAL iNFORMA nON
CoJj)gationJnJJeDA frOVlded under Iho Fiscal Code oriso at the limo 01
settlemenl (assessment and ore lien" upon the franchises ond property, both
f.aland perlanalt WilhJl2J.ut1horJlOU<;t. The Hlin9 01 a Nolie. 01 lien With a
counly Prothonotary is not a requisile, and Iho lien remnins In lull 'orca and
validity withoutlillng 01 revival until paid
InhtrJIAn.;uu1.ion3 ore liens on realulale whieh continuo until tax Is paid
~JlllooaLllllilmLTall. EmoloYIL Wllhholllinll~Tall. Aulty. TI4nll.L Tft,. Sa'II
AIlllUII.lAJI..LIQulllJ'uII. Iax. fUILUIQ_Tax.. MOIOr Carrierl.Aoad T aX. W1~
Mgtolb.u.L.Ia;, liens Of. liens upon Ine Iranchises as well as foal And personal
property oll.upayers, but only after Ihey have boen entored Md dockelod 01
roeord by the Prothonotary r)lthe county whore such property IS slluated and
shall nol allach to slack 01 goods, wares, or merchnndlse regularly usod In Ihe
ordinary cour,e of business at the laxpayer. Theilen haG priotlty Irom Ihe dato
01 entry 01 record '
PLACE Of TttE FILING NOTICE fOAM
PLACE OF 1:ILiNG 1'1'0 natlco l)1 hOI1 lIhall bo Iltod (0) hI tllo caso 01 1101.11
Propofly, In 1110 OltlClJ 01 It'o P,oU10l1olary 01 tt,o counlV In which lhQ proporty
5ubjocll0 tl1t) liun 15 SllUl1hJd Dnd (b) In tho 1;/1110 01 f'OlsQnol P,opo,ty, whothor
lanOlblo or Intanl)lblo, In tl10 oHlco of tho Prothonolary ullho county In which
1110 proporly lIub)QcllO lion IS sltualod
AUTOMATIC ReVIVAL Of_NOTICE ANO PRIORITY Of NOTice
GENERAL AULE. According 10 Ih. FIOcal Cod., Ih. NOIIC.. 01 L1.n I.
aulornLlllcolly lovlvod and does nol roqUl'o ,0blinU 01 the Nolleo by lhe
Commonwoilllh Any NaileD of Lion Iillld by tho CarnmonwoaUh ehall hove
PIIO'lty 10. Bnd bo paid In lull, bololO any othor obllaallon. ludoomont, etolm,
lion, 01 oslo to IS 6allsllod Itom a subsoquonlludlclol &ale or liability WIII1 which
Ih. p/Op.lly may b. cI,a'o.d EXCEPTION. Th. Commonw.allh do.. nol
mlllntaln PIIO'lty 01 11.1), lions ovor any o).lslino nlorlaagloHS Of lions which B'O
proporly rocordod alU,o limo that tile lax lion 115 !llod SEE. ACl 01 Docembor
1~, 1994,1'1. 1016,No 139
RELEASE OF LIEN
Subjoct 10 6ucllrooulnllon all the Socrola,y 0' hilS doleoalu may proecribo,tho
Socrot.,ry or 1115 (jologate may IISSUO n CO,llllcato 01 rolQase 01 Bny lion Imposod
Will' rupect 10 ilny lax II (1) tho liability IS SDlIl5l!od, eat Isla chon conslsllng 01
paymenl 01 tho amaunl assoued togelhor with all inlorost Bnd cosls 111 respoel
Ih.,.ol, 0' (2) 1h. I,abilily has b.com. I.oally un.nl.,c..b'. EXCEI'.TJON;
Intoroat on Corpo,allon T QXes IS compulod aHor a lion IS paid
SETILEMENT OF ACCOUNT
HIe "Tolal" column (Column 7) lor oach lypo of tax listod on thiS NOlir;o 01 Lien
cornp/lSD5 tt10 blllllnr.o 01 To)( Duo (Column G) plUSllSS05sod addllions and/or
ponal1los, l'nd ossossod and aceruod mlerost up 10 1I1e u'terosl compulation
dale on lho laCQ 01 Ihlls nollCO
II paY'MI,t or setllernonl of account 15 m..'do allor lho Into,osl computnllon date.
Iho po1YiTI'nt must Includo lho lion filing costs and accruod Inl%6tlrOITl tho
Inlorosl compulallon dillo 10 and through tho paymonl date
For any dolmquonllaxoB duo on or belatO Oocombor 31, Igal, inloreslls
impo:sod at tho lollawlne rlllos
C S , F F , C L , C N I .0% PEA MNUM (DUE DATE TO PAYMENT DAT~
C I, a R, C A, 5 T .., PER ANNUM IDUE DATE TO PA\'\lENT DATE
9L,NE,OP,MI ..""'Pl:R~UM DueOATIi TO PA'I'MENT OAT
PUR .1"'- PEn MONTH OR FRACTION (Que OAT& TO A'mENT OAT Ii)
PIT, Ii: M T . '314 OF " PER MONTH OR FRACTION
S au. 31" OF '" PER MONTH 01\ FRACTION
RTT .,'PER~UM
INIl a IiGT . ., PEA ANNUM
lFT. FUT .1' PEAMONTH OR FRACTION
MCAT ",PERMONTHQAFAACTlON
OF r ,1"- PEA ANNUM
For alllaxos Ihal.18 originally due and payablo on and after January " 1982,
the PA D.partm.nt oll~.vonuo Will calculato daily inlerest on all lax
deficienCies uSing an annual inlOfost rate that Will vB'yfralT'l cBlendor year.
InterGstls ealculaled on a daily baSIS althelollowing rales'
DELINQUENT OATE INTEREST RATE OAIL Y INTEREST FACTOR
111182 THRU 12/3Itn ilO"ilo OOO~I
111/83 THAU 121'"81 ,., QOO.4'J8
111,14 THAU 12/3118.4 "' 000301
111I15 THAU 12/31115 I~ OOC'3S'
1/11" THAU 121')11" 10"1rt 000214
111187 THAU 12/"111 '" 000247
111/" THAU 121'311111 "' 000301
11l1U nmu 121'JI't2 t"t. 000247
Ill/II] THAU 121311'" 7' 001)112
"1111' THAU li!1311U rw. 000247
...TaxOlllhal became delinquent on or bofore December 31,1981 will tOmaln
a constanl inlore,1 rale unlilthe cJolinquont balance IS paid all
... Taxolllhat become d€'llnquent on or allor January I, 1982 atO subject 10 a
varlablo intoru! that changos each caler,dar year,
,..I"torosl is calculated as lollaws
INTEREST -(BALANCE OF TAX UIIPAICj X(NUMBER OF CAYS
DELINQUENT) X (CAlLY INTEREST FACTOR)