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HomeMy WebLinkAbout98-00590 No. 91 .69~ Civil Term ~"~.I.f Y&.~4._~_ " vs. '. ..#".:-'-~ fl-~.#:-:L".;./ ~- ,.#~ .L.7"<1 " Court of Common Pleas Cumbo Co. " ". ! I I I I I I I j I I I , '. ,\i ( " L , ' \ ' " l( Ii ) ( : :~ 1 ~;.:rt; " 'l~- " '-" 1 , I , .r ;(':. .\. . I" I ,.~ ~tl\ :1 .', :#: I , t or', '. >1' " .' . ,.J& i, I I 1 ,I . . t~" ~. .'J .' (; I 'P' .1 \ ~'...~.-Q. ~4,;. '~F. ..~~_~...., ....... , I i ) i I I \ f i[",:: ~{'j j' ~ ! , . ,~: ; _t .,. . '. ~ ,'to. I -.' ,.,~ .. 't1:~ ~,.i . ~...' . " . '\0':' rr.'" . ~ .'. ,.. .. , .~< ~.' .: ~ " .if.,., ...... ~ ',:I,I "I, , . '.{',ti ..... .." ' .~ .. . ~~ , .. 1 \.- '~'.. . . 'J 1 ",.,,:, f i'. -'.. ,'j... , . t' ,P,. .~, , " ...... ~ . ~ 'R .: " ".. ,~(. ' .r ~ .... i~.:- '-,' ' 10': ",. ,- I '~ REVK'I!III'''IlREVOOOK'1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU O~ COMPLIANCE DEPT :lIO"" HARRISBURG. PA 11121.0"" .-' "', r.,- ,.... 00, q{S'j~.Ci\J;\ TE'J IYl (:~: . '. ""',( CERTIFIED COPY OF LIEN ':: ~,(, .' .. rr& ,.... ;11 r COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA .. . C CLEkNERS CHAMPION INDUSTRIAL 6360 BRANDY LN HECHANICSBURG, PA 17055-2832 EIN' 25,1608981/000 NOllc.Dal.: JanualY 26,1998 NOIIC. Numb.r: 401.486,498.012,1 To the Prothonotary of said court: Pursuant 10 Ihe lawl 01 Ihe Commonwealth of Pennsylvania. there IS hereWith lransmlued a cerllfied copy 01 a lien to be enlered of record in your county. c..'-Lotl 'lSa3tDl-/ ~ q ,cO p:! ~\.( P-~ l.l1\1\?- 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE - BEGIN END l SALES 21530343 10,01.91 12.31.91 1,925.40 3.616.47 SALES 21530343 01.01.92 03.31.92 2.820,00 5,402,95 SALES 21530343 10,01.92 12.31.92 3.762,31 6.962,95 TOTAL: 8.507,71 15.982,37 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 02,05.98 The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies thls to be a true and couect copy 01 a li.n a9ainsllh. above nam.d laxpay.r for unpaid TAX,INTEREST, ADDITIONS or PENALTIES Ih.r.in du.lrom such laxpay.r and which, ah.r demand for paymenllh.reof, remains unpaid. Th. amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is alien in favor of the Commonwealth 01 Ponnsvlvania upon the taxpayer's property. real, personal, or both, as the case may be. ,~a..":::2a~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) JanualY 26, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE ) .1 , I ! i :. if II' I.';,' ,.'- IL I' I, COMMONWEALTH OF PENNSYLVANIA VS CHAMPION INDUSTRIAL CLEANERS L TO NOTICE OFTAXLIEN f,led Ihis dayol al m, LIENS FOR TAXES Liens for Corporalion Taxes arise under Seclion 1401 of the Fiscal COds, 72 P,S. Seclion 1404, as amended, Liens for Personal Income Tax and Emplover Withholding Tax arise under Seclion 345 of Ihe TAX Reform Code 01 1971, 72 P,S. Seclion 7345, as amended. Liens lor Really Transfer Tax arise under Section 1112.C ollhe Tax Relorm Code of 1971,72 P,S. Section 8112.C, as amended. Liens lor Liquid Fuels Tax arise under Seclion 1301 the Liquid Fuels Tax Act, 72 P.S. Seciion 2611.M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use TaxAcl, 72 P,S. Section 2614.13, as amended. Liens lor Molor 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 Tax Act of 1982, Act of December 13. 1982, P.L. 1086, No, 225Seclion 1 et. seq" 72 PA, C.S.A. Section 1701 et. seq, (For decendanls wilh dale 01 death prior to December 13, 1982. liens arise under the Inheritance and Estate TaxAcl 011961, 72 P.S. Seclion 2485.101 et. seq,). liens for State, or Stale and local Sales, Use and Holel 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 Chapler 98 01 PA Vehicle Code, (75 PA C,S. 9815). WENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise althe time 01 seurement (assessmenl) and are liens upon the franchises and property, bolh real and personal, with no IUr1her notice The filing 01 a Notice 01 Lien with a county Prothonotary is not a requisite. and the lien remains in full force and validity without tiling of revival until paid. Inheritance Tax Liens are liens on real estals which continue unliltax is paid. PorMnallncome Tax EmDrOyer Wilhholdina Tax Realty Transfer Tax Sales l\nd Use Tax liouid Fuers Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the Iranchises as well as real and personal proporly 01 taxpayers, but only aller they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall nol atlach to stock 01 goods, wares, or merchandise regularly used in lhe ordinary course of businoss at the taxpayer. The lien has prloflty ham the date of entry of record. P.LACE_OHHIUILING_NOJICE.EORM Pl,ACE OF FiliNG, The nolice 01 lien shall be hied: (alln the case 01 Real P'ooolty. in lh, ollice olIn, Prolhonol.ry olth. county In which tho prop,'~Y suoject!o tho. en IS Sllualld and (b) in tho call 01 POrlonal Property, wh,lr.. tangible or intangible, In the ollice 01 the Prolhonotary ollho counly In whlcn the proporty subjoct to lion II sItuated. AUIOMATlCJ3E'lIVJ\lO.E.NOJICE-^NDJ~BIO.RID'_OEJiOJJCE GEJoIEBllLRULE; According 10 Ihe Fiscal Code, Ihe NOllce, 01 Lltn 's automallcally reVIVed and does not requite rollllng 01 the Nollce by tr, Commonweallh, Any Nohce 01 Lien hied by the Commonweallh shall hay, priOrity 10, and be paid in lull, boloro any olher obltgallon, judgement, claim. litn, or estate is sallsltod Itom a subsequent judiCial sale or liablhty WIth which Ihe properly may be charged, EXCEE.liOtl; The Commonweallh does rc' maintain prlorily 01 lax lienl ovor any "USMg mortgages or liens which are properly recolded allhe lime thallhe lax hen 'sliled. SEE; Act 01 December 12,1994,PL. 1015,No. 138, BELEASEJlELIEN Subjecllo such regulation as the Socrelary or his delegate may prescribe, the Secretary or his delegate may issue a c,;urlificalo olloleasll of Any li,n impused With respect to any lax if: (I) lho liability is satisfied. satisfaction consisllng of paymont of the amounl assessed together with all inlerest and costs in respect Ihereof; 01 (2)lhe liability has become 'egally unenlorceable. El<CEPTION: Interest on Corporation Taxes is computed after a lien is paid. SElTLEMENT OF ACCOUNT The "Tolal- column (Column 7) for each type 01 lax listed on this NOlice of lien comprises the balance 01 Tax Due (Column 6) plus assessed additions andlor penalties. and assessed and accrued interest up to the inlerest compulalio" date on the lace of this nOlice. I! payment or settlement 01 account is made aller the interest computation dale. tho payment must include the lien tiling costs and accrued interost horn lhe interest computallon dale to and through the p.1~'ment dale. For any delinquentlaxes due on or bofore December 31. 1981, interest is imposed al the following rates. C S, F F.. C L.. C N I . .--. PER ANNUM IOUE DATE TO PAYMENT CATE) C I, Q R, CA. 5 T . ee.. PER ~UM DUE OATE TO PAYMENT DATE) B L., N E. 0 P . MI. ef!. PER AN-lUM DUE DATE TO PAYMENT DATE) PUR . Ie. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE1 PIT. EM T . 3'4 OF I~ PER MONTH OR FRACTION S. & U .314 OF 1~ PER MONTH OR FRACTION RTT .e~PERANNUM lNH & EST . e~ PER ANNUM L FT. F.U T. . 1~ PER MONTH OR FRACTION M C F\ T . 1'- PEA MONTH OR FRACTION OFT .1r..PERANNUM For alllaxes that are originally due and payable on and aller January 1. 1982 the PA Depanment 01 Revenue Will calculate daily inlefOst on aUlax deliciencies using an annual interest rate that will vary ham calendar year. Inlerest is calculated on a daily basis allhe following rates: DEL1NaUENT DATE INTEREST RATE DAllV INTEREST FACTOR 111182 THRU 12/31/82 20-.. .ooo~. 111113 THRU 12/311.3 le~ 000431 111/U THRU 12131114 II.,. 000301 1/'"~ THRU 1213111~ I:r.. OOO35e 1/IIIe TI-lRU 12131188 10'l. 000274 111117 THRU 12/31117 t'".. 000247 III/II THRU 12131111 11'- 000301 111/92 THRU 12/311112 " .0002H IIlll13 THRU 1V311t4 7". 0001112 111I9~ THRU 1V31197 .,. ooo2H ...Taxes thaI become delinquent on or belore December 31, 1981 will rema,n a constant interest rale unlilthe delinquent balance is paid olf. ...Taxes that become delinquent on or alter 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 (DAIL V INTEREST FACTOR) "'r'