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HomeMy WebLinkAbout98-00585 No. --1f ...#.5 alII Term , i r .". I I I I I I I I I I I ~~""~~7'&y,.1_~__~ ',,):' ~ vs. ~/'.'.",.~,,'" ..",.?,'.,. court'ot, Common Pleas 'Cumb.' Co. ' " ,i., ( '. ~\ " L I ~ V! , ! ! . ,,^~'.<.. . , Xi I .. J,' ','."'. ,. : ,. ....., \ "i'" :'.~.1 } , " '. <lO, , . . 'f'" . . " I I} , l~" . . I ~ j l i , I 'I" ~,.,. . . .Ii _ ...a..1f"~".1~~_ ~ , ...~ , , , j \ \ l- i" , ~. ,':l f ;t, . Ii,:' ~ l,~~. '.\::/. ')'< 'I , i i I ,[' 'I. . ...~~. : ,1" . ~ ", " ..,....... ..~:~ ~ J ,..' . '. .t',",") ;' ... ", .. ",;, .' .', . .~ ~.,:.- ~ .' . ,is', 'h" 41 '" :or 'N """, " " ,~ ,. '. '\'1" .;I';J:,' i.',. .... , ' '. ,~ . . "'l> . > " ..... .. . '. . ) ... .J." c:..d__.... ,'II"i. ..... '... " ", ,- I .... ("l , , '-!" c " ~. r'" (f\ "- 1\ ~ ~ ~Pli ,,;J ~:~ r" :",.') " : '\ (,! ~ '. .....::' .. f:~< ,. j ".:C:: .. ". ....\. ~ , :-:l.i r:; ." ~ .;,~C: ,.\ ;,.' ~n -,- ~ -.J '~';J ,-' -~ pJ... -' W ~ u..::f oz <t: Ul~ Z 15...J <t: ...J>- ::iw a.Ul >-::J ZZ UlZ 06] ~ ZW >- 0 z(jj u.. :::Eo. 0 >- Ul gg C\J Wa: 0 ~ a. ~ u..u.. a: a: 00 W Ul u..::J W ::c!z :> ...J g 00 I- ~ I-CJ d ~w fB ~ a:O <t::::E ::JZ Z wI- er 0::5 3: a: ::c 0 CJa: z<t: i= 00. WW :::E~ i:!:~ ::J :::E c( Z::J 0 -CJ CJ AEVK.1 "(""lIAEVOOOI\" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE CEPT :IO~' HARRISBURG. PA 1"'U.0t4t r " . ., r " , I .,...,. , '01 * c:: . CERTIFIED COPY OF LIEN f0o, 'Ii .j'if.5 (\11',1 Tefl"'" " ir.:-" , :: ;': 19 '..1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA I.. , HEWITT. LEROY 552 N BEDFORD ST CARLISLE, PA 17013-1913 SSN: 199.34,9866/000 NOl'co Dalo January 26. 1998 Nolico Numbor 401.379.498,012,1 To the Prolhonolary 01 said court Pursuant 10 the laws of Ih, Commonweallh of Pennsylvania, there is hereWith lransmltted a cerlllieo copy of a lion 10 bo enlered of record In your counly. c..u.i+ '8a.~u.4 p...:tl LloI1Du. l-fl,q.OO f'dp9W 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21083465 07.0:.95 09,30,95 370.74 569,89 SALES 21083465 10,01.95 12.31.95 456.46 62262 SALES 21093465 07.01.92 09,30,92 154.80 289.17 SALES 21083465 04,01.93 06.30.93 547.43 991.76 SALES 21083465 07.01.93 09,30.93 267.60 480,08 SALES 21083465 01,01.94 03.31.94 9,24 16,26 SALES 21083465 04,01.94 06.30.94 38880 676,93 SALES 21083465 07.01.94 09,30,94 292,33 503,82 SALES 21083465 04,01.95 06.30.95 564,70 1,10269 TOTAL: 3,052.10 5.25322 FILING FEElS): 900 INTEREST COMPUTATION DATE: 02.05.98 The undersigned, the Secretary 01 Revenue (or an authottzed delegate) 01 the Commonwealth 01 Pennsylvania, cerWies Ihis 10 be a true and corlect copy olalion against Iho abovo namod 'a.payor lor unpaid TAX. INTEREST, ADDITIONS or PENALTIES Ihoroin duotrom such ta.payor and whICh. alior domand for paymonllhoroof, romains unpaid. Tho amounl of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lion in lavor of Iho Commonwealth of Pennsylvania upon tho taxpayer's property, real, personal, or both, as the ':as' may be. ~a.., ':;1~~ SECRETARY OF EVENUE lOR AUTHORIZED DELEGATE) January 26, 1998 DATE PARr 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HEWITT.LEROY NOTICE OFTAX LIEN med this dayol al m. LIEHliOR T M(ES Liens for Corporation Taxes arise under Sectl'Jn 1401 01 the Fiscal Code, 72 P.S. Section 1404," amended, Liens for Personal Income Tax and Employer Withholding Tax arise under Seclion 345 01 the Tax Reform Code of 1971, 72 P.s. Seclion 7345, as amended. Liens lor Realty Transfer Tax arise under Seclion 1112.C ollhe Tax Reform Code 011971, 72 P,S. Seclion 8112,C, as amended, Liens lor Liquid Fuels Tax arise under Sechan 13 ollhe Liquid Fuels Tax Acl. 72 P.S, Seclion 2611-M, a. amended. Liens lor Fuel Use Tax arise under Seclion 13 olthe Fuel Use Tax Acl. 72 P,S. Section 2614.13. as amended. Liens for Motor Carrisrs Road Tax arise under Chapter 96 ollhe PA Vehicle Code, (75 PA. C.S. 9615). Liens lor Inheritance Tax and Estate Tax arise under the Inheritance and E.lale TaxAcl 011982, Act 01 December 13, 1982, P.L. 1086, No. 225 Seclion 1 et. s.q., 72 PA. C,S,A. Section 1701 et. seq, (For decendanl. with dale 01 death prior to December 13. 1982.liens arise under the Inheritance and Estale Tax Acl of 1961, 72 P,S. Section 2485,101 et.seq.). Liens lor State, or State and Local Sales, Use and Holel Occupancy Tax and Public Transportation Assislance Fund Taxes and Fees arise under Seclion 242, Act 01 March 4, 1971, No.2 asamended. 72 PS, Section 7242. Liens lor Motorbus Road Tax arise under Chapler 98 01 PA VehIcle Code. (75 PA C,S. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time 01 selllement (assossment) and aro liens upon the franchises and property. both real and personal, with no further notice Tho filing of a Nolice 01 Lien with a county Prothonotary is not a requisite. and the lien remains in lullloree and validily wilhout tiling of revival until paid. lnherilance Tall Liens are liens on r8al estate which continue unlil tax is paid. Personal Income Tax F:molovsr Withholdino Tax Really Transler Tall Sales and Use Tall: Liouid Fuels Tall Fuet Use Tall Motor Carriers Road Tall and Motorbus Tall liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 record by the Prothonotary 01 the county where such property is situated and shall not attach to slock 01 goods, wares, or merchandise regularly used in the ordinary course 01 business of the taxpayer, The hen has priorily Irom the date 01 entry 01 record, P.LACE.OF..TlIEfJLINo.NO.iICE.F.OBM PLACE oc ;iLING, The nolice 01 "en ,hail be filed: (a) In the cue 01 Ru, Proporty, In Iho olhcD 01 tho Prothonolary of Ihe counly in which Ihe ploperly tub'.c'IO I~e Ii.n IS sltualed ar,d (b) In tho call 01 plllonal P,op.fly, whelh,. langlDI' 0' 1OIanglbl.. In tho olllco 01 the Prolhonolary ollhe county in whlcn tho properlY lubleet to hen II sltualed. AUIOMAJIC-RE-'lIVAI...OfJiOIlCUND.fJlIOBID..OEIio.IICI: GENaBALBULE; According 10 Ihe Fiscal Code, the NOlice 01 Lien IS automatically rovlved and does nol requne reMing 01 the Notice by Ihe Commonw.allh, Any NOllce 01 Lien "'ed bV Ihe Commonwealth shall ha.. priority 10, and bo paid in lull, beforo any other obligation, judgement, cIa.",. lien, or eslato is salisliod hom a subsoquont judicial sale or liability with which Ihe properly mav be charged, EXCEPTION' The CommonweaUh does nol mainlain prIority 01 tax hens over any oxisllng mortgagos or lions which ale properly recorded at Ihe time Ihatlhe tax lien is filed. ill.; Act 01 December 12,1994, PL, 1015, No, 138. BELEASE.OE.LIEtl Subject to such regulalion as lhe Secretary or his delegate may prescribe, It'l) Secretary or his delegate may issue a certificate 01 release of any lien impose a with respect 10 any tax II: (I) the liability IS sahslied, satlslaction consisling of payment ollhe amount assessed together with all interest and cosls in fespect thereol; or (2) the liability has become le9ally unenforceable, EXCEPTION: Intefest on Corporation Taxes is computed aUer a lien is paid, smLEMENJ..QE.AC.~ The "Tolal" column (Column 7) lor each lvpe of tax listed on Ihi. Nolice 01 Lien comprises the balance 01 Tax Due (Column 6) plus assessed addllions and/or penalties, and assessed and accrued interest up to Ihe interest computation date on the lace 01 this nolice. If payment or setllement 01 account is made alter the interest computation dale, the payment musl include the lien filing costs and accrued interesl!tom Ihe interest computation date to and through the payment date. Far any delinquent taxes due an or belore December 31. 1981, interest is imposed at the lollowing rates. c s . FF, C l, C N I . e~. PER AANUM IOUE DATE TO PAYMENT DATE) CI, a R, CA,ST. . e~. PER~UM DUE DATE TO PAYMENT DATE) BL...NE.,GP,MI. 'I~.PER~UM DUE DATE TO PAYMENT DATE) PU R. . 1~. PER MONTH OR FRACTION (DUE CATE TO PAYMENT DATE) PIT. EM T . 3'4 OF I~ PER MONTH OR FRACTION S & u .3'4 OF I~ PER MONTH OR FRACTION RTT . e~. PER~UM INH & EST . e~. PER.AANUM L. FT . F U T . ,.. PER MONTH OR FRACTION M CRT . 1-. PER MONTH OR FRACTION o F.T. . II"!_ PER ANNUM For all taxes that are originally due and payable on and aller January t, 1982. tho PA Department 01 Revenue Will calculate dally inleresl on all lax deficiencies using an annual interest rate that will vary from calendar year, Inlerest is calculated on a daily basis at Ihe lollowing rales: DEL.lNOUENT DATE INTEREST RATE DAlL.Y INTEREST FACTOR 1Il1112THRU 121JII52 lO... 000:..&' IllIn THRU 12J~lIn 1I~ 000438 1111'" THRU 121311" ,,~ 000301 1/1185 THRU 12131115 I". 000358 1/1IU THRU 121'31118 I~ .00027. 11I187 THRU 12/~lfI7 ~ 0002.7 III/II THRU 12/'31'" "... 000301 I/Ull2 THRU I2I~lIl2 ~ 0002.7 1/1113 THRU 12/31',. ~ 000'92 111115 THAU 12/31/'7 ~ 0002.7 ...Taxes that become delinquent on or before Decembef 3t. 1981 will remaIn a constant interest rale unlillhe delinquent balance is paid 011. ...Taxes thaI become delinquent on or alter January 1, 1902 are subject to a variable inlereslthal changes each calendar year, ...Inlerest is calculated as follows: fNTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUEr-n) X (DAILY INTEREST FACTOR)