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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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HARNER.. A r:"
99 FRONT ST
WEST FA1RV1EW;'PA 17025-3212
CERTIFIED COpy OF UEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SSN 195.32.21090\)00
Nol~ Oil' Jlnul'Y 25, 1998
Nol,c.lNumDt' .01.179,598.012.1
To Ih, P,othonolAIY 01 u,d COu" pulSuln, 10 I"" IIWI 01 IhI
CommonweAlth 01 P,Mlyfvlnll. Ih", 'I htl'W'I'h IIAn,mln'd I ca"",.d
CClPY 0111"" 10 be ,n"',d 01 "CClld ,n your cou"ty
+
I 2 3 . 5 & 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PE~IOD PE~oOD NUIoIBER DUE DuE
BECIN END
SALES 21101112 O!t,01.'7 0!t.JIo'7 11440 l,l:lOU
TOTAL 91"0 1,13090
FIL'NG FEElS) 800
INTEREST COIoIPUTATiON DATE: 02.05.91
The unOtrt'G~, rM SecrNrY at Aewnue (0' .n .u1hallll<l ,:ieltgll.) 01 rM Comma,...,""_ 01 P.n",~ln... te"'"'' 1"" 10 be IUU' Ifld COllect
copy 01. ".n 1;'~"lhe &berM n&INd lIapaY" 10' unP<lld TAX. INlEREST. ADDITIONS or PENAL TIES I".,.,n due Irorn .uch Ilapave' Ind wh<h.
,tit' dI......1'd 10' P<I'f'"'lI,.,thertGf.~ unpaid. The .mount ollueh unp.aG TAX.INTEREST,ADDITIONS or PENALTIES '111..".n IIVOI oliN
Cornmotl'lftlllh 01 P,nntyIvanl8 upon the 1UP'ye'" p'o~rty. ,..1. ptllOt\ll. 01 bolh.II lhe CI" !'IllY be "
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SECRETARY OF EVEHUE
(OR AUTHORIZED DELEGATE)
','
JI"Ulry 21. 199.
CATE
PART 2. TO BE RETURNED TO THE DEPARTMENT OF REVENUE
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT 2.0....
HARRISBURG. PA 1712..0....
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
c.
HARNER,S A
99 FRONT ST
WEST FAIRVIEW,
,
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SSN' 195.32,21091000
Nolie. Dal.: January 26.1998
NOlie. Numb.r: 401.179.698,012,1
PA 17025-3212
To the Prothonotary of said court: Pursuant to the laws of the
Commonweallh of Pennsylvania, there is herewllh transmllled a cerMlle
copy 01 a l;en to be ente,ed of record in your county,
cu-41 '8'~:~u>'-l-
RtI U 110
1
TAX TYPE
4.q .cojX:\ pSl.W
2
ACCOUNT ID
SALES
21108172
3
TAX
PERIOD
BEGIN
05,01.97
4 5 6 7
TAX EVENT TAX TOTAL
PERIOD NUMBER DUE DUE
END
05,31,97 914.40 1,130,94
TOTAL: 914.40 1.130,94
FILING FEE(S): 9,00
INTEREST COMPUrATION DATE: 02,05,98
The undersigned. the Secretary 01 Revenue (a' an authorized delegate) 01 the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of ali.n a9ainsllh. above nam.d laxpay.r lor unpaid TAX, INTEREST, ADDITIONS or PENAL TIES th.r.in du.lrom such laxpay.r and which,
alr.r d.mand lor paym.nllh.r.ol, r.mains unpaid, Th. amounl 01 such unpaid TAX,INTEREST, ADDITIONS or PENAL TIES is ali.n in lavcr 01 tho
Commonwealth 01 Pennsylvania upon the taxpaye,'s properly, real, personal, or both. as the case may be.
~a.. '::lo~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
January 26. 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSVLVANIA
VS
HARNER,S A
NOTICE OF TAX LIEN
filed Ihis
dayol
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m.
LIENS FOR TAKES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code. 72
PS. Section 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
seclion 345 ollhe Tax Relorm Code 01 1971,72 p,s, secllon 7345, as
amended.
liens lor Really Transfer Tax arise under Section 1112.0 of the Tax Reform
Code of 1971,72 P,S. seclion BI12.C. as amended.
Uens for Liquid Fuels Tax arise under Seclion 13 ollhe Liquid Fuels Tax Aci.
72 p,s, seclion 2611.M, as amended.
Uens for Fuel Use Tax arise under Seclion 1301 the Fuel Use Tax ACI. 72 P.S.
Section 2614.13, as amended.
liens for Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle
Code, (75 PA, C,S, 9615),
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
ESlale TaxAcl 01 19B2. Act 01 December 13, 19B2, P.L. IOB6, No, 225 Section
1 el. seq" 72 PA. C,sA seclion 1701 el. seq, (For decendants with date of
death prior to December 13, 1982.lien5 arise under the Inheritance and Estate
Tax Act 011951,72 P,S. seclion 24B5. 101 el. seq,).
Liens for Stale, or State and Local SaJes, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Act 01 March 4, 1971, No.2 as amended. 72 P 5, Section 7242,
Liens lor Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75
PA C,S. 9BI5).
LIENS FOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooralion Tax Liens proYided under the Fiscal Code arise atlhe time 01
setllement (assessment) and are liens upon the franchises and property, both
real and personal, with no further nolice The filing of a Notice of Lien With a
county Prothonotary is not a requisite, and the lien remains in fulllorce and
validity without filing 01 reYival unlit paid.
Inheritance Tax liens are liens on real estate which continue unlillax is paid.
Personal Income Tax EmDlover Withholdina Tax Realtv Transbe~ ~a~~~~'~s
and Use Tax. Liauid Fuels Tax Fuel Use Tax Motor Car1l9~~ a d
Motorbus Tax liens are liens upon the Iranchises as well as real and personal
property 01 taxpayers, but only after they have been entered and docketed of
record by the Prolhonotary 01 the county where such property io situated and
shall not anach 10 stock of goods, wares, or merchandise regularly used in the
ordinary course 01 business of the taxpayer. The lien has priority from the date
of entry 01 record.
-
I!LACE.OEJ.HItEILIIiO.1l0.IlCE..EOBM
'LACE OF FILING The nohee of lien shall be Illed: (al In Ihe case 01 Real
Property. In Ihe olllce ollhe Prothonotary 01 the county in which the property
subject to th, lien is sltualed and (b) in the ca~e 01 Personal Proporty, whett,.,
tangible or Intangible, In the ollice 01 tho Prolhonotary 01 the county 1M whlc~
Iho property subject to lien is situated.
AUlOMAIlME'lIY.ALO.EliO.IlCE.AND.eBIO.B1TV OF NOTICE
ael'/fBAUUl.E; According 10 Ihe Fiscal Code, Ihe Nolice 01 Lien 5
automalically tevlved and does not require refiling 01 the Notice by the
Commonwealth. Any Notice 01 Lien filed by the Commonwealth shall have
priority to, and be paId in full, before any other obligation, judgement, Clllr-.
hen, or estate is satisfied from a subsequent judicial sale or liabilIty wilh which
Ihe prope~y may be charged, EXCEPTION' The Commonweallh does nol
maintain priority 01 tax liens oyer any existIng mortgages or hens which are
properly recorded althe time that the tax lien IS tiled. s..E..E; Act 01 December
12,1994. Pl, 1015, No. 13B,
B.E.LEAliE OF LIEN
Subject to such regula lion as the Secretary or his delegate may prescribe,the
Socretary or his delegate may issue d curtificate of laleasl1i 01 any lion imposud
With respect to any tax if: (t) the liability is satlslied, satislaction consisting of
payment 01 the amount assessed together with aI/Interest and costs in respect
Ihereof; or (2) the liability has become legally unen'orceable, EXCEPTIO\.
Interest on Corporation Taxes is computed aller a lien is paid.
~EMENLOFACCOUNT
The -Tolal- column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or
penalties, and assessed and accrued interest up to the interesl computation
date on the lace at this notice.
II payment or settlement 01 account is made alter the interest computation date,
the payment musl include the lien filing costs and accrued interesllrom the
interest computation date to and through the payment date.
For any delinquent taxes due on or belore December 31, 1981, inlerest s
imposed at thelollowing rates.
c s . r: F. C L. C NI .6" PER ANNUM (CUE DATE TO PAYMENT DATE)
C I. Q R. CA. S T. .6-.. PER ANNUM (DUE DATE TO PAYMENT DATEI
B l. N E, Q p. M I. . 6-.. PER ANNUM (DUE DATE TO PAYMENT DATEI
P.u R. . I~. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
PIT. EM T . 3/e OF I~. PER MONTH OR FRACTION
S & U . 3/e OF 1'!. PER MONTH OR FRACTION
R,TT. .6'!. PERMN\JM
INH & EST. ,6.... PER AAt-lUM
L FT. FUT. . I~. PER MONTH OR FRACTION
M CRT .1.. PER MONTH OR FRACTION
OF.T. .1r... PER ANNUM
For alllaxes lhal are originally due and payable on and alte, January I, 1982.
Ihe PA Department 01 Revenue will calculate daily interest on all tax
deliciencies using an annual inlerest rale that will vary from calendar year.
Interest is calculaled on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILV INTEREST FACTOR
1111.2 THRU lV3t/12 2~ 00050..
IIt/U THRU 1V31/.3 16'- ooo.u.
HI/N TI-IRU 12131/'" 1,,. 000301
1/1115 THRU IV311U 13"1. 0003'8
111118 TI-IRU 12/31/18 I~ 00027.
111111 TI-IRU 12/31/17 8". 0002C7
111/11 THRU tV311il 11-.. 000301
111/'2TI-IRU 121311'2 r... OOO2e7
1111'3 THRU 12/311N 7'-... ooolt2
111195 TI-IRU 12131197 ~ 000247
... Taxes that become delinquent on or belore December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
...Taxes that become delinquent en Dr aher January I, 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 DAVS
DELINQUENT) X (DAIL V INTEREST FACTOR)