HomeMy WebLinkAbout98-00591
'".
"
('\!'
I'
,
L
I~
1/:
it!
- I
No.
lit-AI
alll.Term
,
"
,f(.
~~ .~...
. ~.~
"." \
I,'... j.....
-! ,.
)'
."
~"it
': . +":..
. .,1
"
"\ .1
. .
~oi'"
~. ..,
/
.,.
.
. .'
"~..v.;l..'
, .' "'~A..._..~_
, '
", '. ~
, .
~:;- .,':.
",' ..J
> '
-tf,"" .-
" ".-
,.- .
~.' . ..
. . if.,., .~.'
I "1'
'\,
;.
.
,
.
.
"
..
"','1.
. p~
.., t.
'I
.
.",.,"
'.....
,.
,.
I
;10
~ L 9;
ir. ~
C") r;:; (L ~
"" 0 1t fJ
,- ~. ::t
u~9 c.:: 8~(i
t:-c .'r- 0 DO .3
.'"r. oo- ,-)", I
~- ,,- '., 3
C' (~l~ l.() -1'!
~';.. ,:J
,-~ :':. t;; /i) cL
.It.... C"'J
.:..J ,) ;:i~
u:~!' C"
r:.c ~~ JllO ~
::l: LQ 0..
w- oo ...
0 =>
0' u
u.:$ a:
oz < 0
en< Z a:
Lfi~ - < a:
....J~ lh ~w W
a.z >-::l ~
zz I enZ c
CXl ZW U
ow en zGj w
::!!ia. en < ....J
::!!ig ,.... Wa: z u::
a.
S ::i u.u. ~ z
a: 00 w
u.::l W F!z ::> a: ::i
00 I- J: W
U u
li:o c:i :...JW >
Lfi~ ::t: 0
::lZ Z !:: ==
oS ~a: ::!!i w
Ua: z< en a:
00.
ww ::!!i~ g
F~'
::!!i ~
Z::l 0
-u u a:
0
F
::l
<
REYII.,,, (1..,IIREYOOO....'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU 01= CO"PLlANCE
DIiPr no...
HARRISBUno. PA I1n'.ON,
Jo. qi-..:Jql-L',~/,I
Te rfYI
r': .
','
CERTIFIED COPY OF LIEN
<.,') F'.
. . j"j
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
'. i ,I
c:
I '
SHITH,CHRISTINA C
5215 SIMPSON FERRY RD
HECHANICSBURG, PA 17055-3500
EIN 25,1633717/000
Nolleo 0.'0: Janua,y 26.1998
Nolteo Numbo" 400,982,598.012,1
To the Ptothonolary 01 said court Pursuant to the laws of the
Commonweallh 01 Pennsylvania. there is hetewlth transmillod a certlliec
copy of a lien to be entered 01 record in your county.
,.
!
r:,
I!
, '
) 1
,
CA..L ~ '& d.?Lo 'i
(J-.ti. U\1\3 "n,q,co ~
1 2 3 4 5 6 7 .-
TAX TYPE ACCOUNT 10 rAX TAX EVENT TAX TOTAL ,
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21506976 04,01.97 04.30.97 1.642.65 2.29062
TOTAL: 1,642,65 2,290,62
FILING FEElS): 9.00
INTEREST COMPUTATION DATE: 02.05.96
The undersigned,lhe Secretary 01 Revenue (or an authorized delegate) 01 the Cammonweallh 01 Pennsylvania, cettifies this to be a true and cortect
copy 01 a lion againsl Iho abovo namod I..payo, fa, unpaid TAX, INTEREST, ADDITIONS 0' PENAL TIES Iho,oin duo ham such la.payo, and which,
ahor domand lor paymonllho,oof, ,omains unpaid. Tho amounl 01 such unpaid TAX. INTEREST, ADDITIONS 0' PENAL TIES is a lion in lava, ollho
Commonwealth of Pennsylvania upon the laxpayer's ptaperly, real, personal, or both, as the case may be.
~a.. '::l ~~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
January 26, 1996
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
)
\
,
I
I
i
I
.~ ~
r i
I
,
i
Ii "
,......
COMMONWEALTH OF PENNSYLVANIA
VS
sMITH,CHRlsTlNA C
NOTICE OFTAX LIEN
1II0d Ihis
dayol
al
m,
LIENS FOR TAXES
Liens lor Corporation Taxes arisB under Section 1401 oltha Fiscal Code, 72
P.S. Section 1404, asamonded,
Liens for Porsonal Income Tax and Employer Withholding Tax arise under
seclion 345 01 tho Tax Roform Coda of 1971, 72 p,s, seclion 7345. as
amended.
Liens for Realty Transfer Tax arise under Section 1112-0 of the Tax Reform
Code of 1971,72 P.S. soclion 8112.C, asamondod.
LIens for liquid Fuels Tax arise under Seclion 13 ollhe Liquid Fuels Tax Act,
72 PS, seelion 2611.M, as amended.
Liens lor Fuel Use Tax arise under Section 1301 the Fuel Use Tax Act, 72 P,S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise under Chapler 96 oltha PA Vehicle
Codo. (75 PA, C,S. 9615).
Liens lor Inheritance Tax and Estate Tax arise under the Inheritance and
ESlalo Tax Act of 1982, Act 01 Docember 13, 1982, P,L. 1086, No. 225 Section
1 ot. seq" 72 PA. C,sA soclion 1701 ot. seq, (For decendanls wilh dale of
death prior to December 13. 1982,li8"5 arise under the Inheritance and Estate
Tax Act of 1961,72 P,S. Section 2485.101 et. seq,).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242,AcI 01 March 4,1971. No.2 asamended, 72 PS. seclion 7242.
Liens lor Molorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75
PA C,S, 9815).
LIENS FOR TAXES, PENI\LTIES AND INTEBESI
GENERAL INFORMATION:
Cg{g.olalion Tax Liens provided under the Fiscal Code arise at the lime 01
settlement (assessment) and are liens upon the lranchises and property, both
real and personal, wilh no lurther nolic:e The tiling of a Notice of Lien with a
county Prothonotary is not a requiSite, and the lien remains in lull fOlce and
validity without filing 01 revival until paid.
Inheritance Tax Uens are liens on real estate which continue un!il tax is paid.
Personal Income Tax EmDlover Withholdino Tax Realtv Transfal Tax Sales
and Use Tax liouid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Molorbus Tax liens are liens upon the franchises as well as real and pelsonal
property of taxpayers, but only alter they have been entered and docketed 01
record by the Prothonotary of the county where such properly is situaled and
shall not altach to stock 01 goods, wares, or merchandise regularly used in Ihe
ordinary course 01 business 01 the taxpayer. The lion has priority ham the dale
01 entry 01 record.
PLACE.OUHE1'ILINONOTICEJ:ORM
PLACE OF FILING Tho nollce oll,on .hall bo 1.lod (a) In Ihe caso 01 R..I
Proco':y. In tho oll.ce ollho Prothonotary 01 th, caurly In which tho prapt.!'f'
lubllCllO thl lien II Illuatld and (b) In Iho c.... 01 Personal PIOPOrly, whOlhlr
tanglblo or Intanglblo, In lho oll.co ollho Prothonotary of tho county In wh't..
the propolty tubjoct 10 lion II 'Itualod
AUIOMAtlC.REVIVAL.OF.NOIICE.AND.PJlIORlIY_Of.NOIlCE
OENEBAL.BUI.E; According 10 Ihe Fiscal Code, Ihe Nollce 01 Lien IS
aulomatlcally reVived and doGS not require rollling 01 tho Nollce by tr~
Commonwoallh, Any NOI,ce 01 Lien "Iod by Iho Commonwoallh shall h...
priority to, and be paId in lull, belore any other obligation, judgoment. cIa ,..
lion, or oslato IS satisfied from a subsOCluent ludlcial salo or liability With whlc"'!
Iho proporly may bo charged, EXCEPTlOl'l; The Commonweallh does "ot
maintain priority 01 lax liens over any exiSting mortgages or liens whIch D':
properly recorded al the time thai the tax lien IS Wed. SE..E.; Act of Docemb.j
12,1994, PL 1015, No, 138,
BELEASE..QFJ.IEtl
Subjoct 10 such regulation as the Secrelary or his delegato may prescribe, the
Secretary or his delegate may Issue a celtlflcate of release 01 any hen impaseo
with respect to any tax II: (1) tho liability is satisfied, satisfaction consisting 01
payment of the amount assessed together with all interest and costs in rupee!
thereof; or (2) the liabil,ly has become legally unenforceable. EXCEPTIC~.
Interest on Corporation Taxes is computed alter a lien is paid.
SETTLEMENT OF ACCOUNT
The -Total- column (Column 7) for each type 01 tax listed on this Notice 01 L:e.,
comprises the balance 01 Tax Duo (Column 6) plus assessed additions andlor
penalties, and assessed and accrued interest up to the interest computatio"
date on the face 01 this notice
II payment or settlement 01 accounl is made after the interest computation dale.
the payment must include Ihe lien filing costs and accrued Inlerest tram the
interest computation date to and through tho payment date
For any delinquent taxes due on or belore December 31. 1981, interest is
imposed at Ihe follOWing rates.
C s, F.F.. C L, C N I . 6~. PER ANNUM (DUE DATE TO PAYMENT DATE)
CI ,G R . C A, ST. 6~. PER ANNUM IDUE DATE TO PAYMENT DATE)
BL.NE,GP.,MI. .e~PERANNUM DUE DATE TO PAYMENT DATE)
PUR . 1~ PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE.)
PI T. e.,", T. .31' OF ,.. PER MONTH OR FRAcnON
S & U .31' OF 1.. PER MONTH OR FRACTION
R TT. . e... PER ANNUM
INH & EST. '6~. PER ANNUM
L.F T . FU T . ,~ PER MONTH OR FRACTION
M CRT. .1... PER MONTH OR FRACTION
OFT . Ir.. PER AMIIUM
For all tall:es that are originally due and payable on and alter January 1. 1982.
the PA Department at Revenue Will calculate daily Interest on all tax
deficiencies using an annual interest ,ale that will vary !rom calendar year.
lnterost is calculaled on a daily basis at Ihe following rates:
DELINOUENT DATE INTEREST RATE DAILV INTERE~T FACTOR
1111'2 THRU 12131112
1111.3 THRU 12131113
111114 THRU 1213118-4
1/1115 THRU 121311n
111/811 THRU 12131181
""81 THRU 12/3\181
tllf88THRU IV3111l
1I1t92THRU 121311'2
1/11.3 THRU n:13"'"
1/1115 THRU 121311'1
,"-
111-.
II".
l:r.
10'".
O',
11..
O'.
7'.
O'.
000...
...431
000301
000351
0002;'
0002.1
000301
OOOU1
0001112
0002.1
... Taxes that become delinquent on or befole December 3 I, 1981 will remain
a constant inletest rate untillhe delinquent balance is paid 011.
...Taxes that become delinquent on at aller January 1, 1982 are subject 10 a
variable intelest that changes each calendar year.
...Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)