HomeMy WebLinkAbout98-00592
'"'
. No. fl. 59.2
avllTerm
t:
': """"
~~~nY&7'~_u~
.'
vs.
.~ A&.tI~~~',o' !N~_L_~L..~~<
".;ai4"- '
.'[ourt 'of 'Common' Pleas,'
Cumb.Co. ,
,,'-, .
,
, ,I
"
I
.'
"
r
, '
I'
l/
"
I,
Vi
, j
",
,..:,
..e>.',~
',. .,~ . ,
f " t ,1,'.
..". . .t.t
':'~I.,
, . \.,..
: ,10,'
, ~',
., "
. '.
rijo-<
P
1\
"
.
j
~
,
I
'1"
,
;"''''~ ~,,,J.
If. ,...~~~~'O.Q.
, ,
i
, J
\
I
I
i
r
~
\ .
~~
Ii
,.#' ;
, .,~.. , ~
.11,'\' "
.,.,.... ,.
..~:.. ~ j
. >
'. '~'r'i'1 '1 ~
" ,
" ,
.,< ":,. .
. .~,.....
.' "',.
, .
. 'f'" ....'
" to
~
,J' ... '."
0.,_,., '*
.J" ~ :"t r' ,
. ..
~'. t.'
;''1.
. p.
'.
'I
;1
"',
'i
'o' . .
.. '. 'j
)
,#$, lj('~.. .>
; ',...
, .'
,..: ,.
I
...
. '., . \. r" o'"
.
, .
. ,i
\ .~
REiVK.1S'I..nIIREVOOOII.'1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU O~ CO"PLtANCE
OliPT :.094.
HAf\f\ISBUno. PA 111U.094.
I'
~.., ,
,Ii
CERTIFIED COpy OF LIEN
Jo . q {.5 q:< C i V ; \
Ie r lV\
':. .~, t.'
I.'" ....
{".... r......... .
,.11', o.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
\. .',',
: :
CONSOLIDATED MECHANICALS1 INC
2103 OLD HOLLOW RD
MECHANICSBURG, PA 17055-5566
EIN 23,2029935/000
NOlie. Dal.: Januarv 26.1998
Nolie. Numb.r 401,315.098,012.1
To the Prothonolary 01 s.ud court; Pursuant to the laws 01 the
Commonwealth 01 Pennsylvania, there is herewIth transmllled a cGltllled
copy 01 a lien to be entered 01 record in your county.
, ,\,
{ ';
l, ,
L
!/ ~
, (;
~
-"
l:>>- il '8 nto'1
P-~ U111'-\ 'lIq,OOpd~
1 2 3 4 5 6 7 .-
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21537637 10.01.92 10.31.92 332.76 585,61
SALES 21537637 04,01.93 04.30.93 24782 389,79
TOTAL: 580,58 975.40
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 02.05.98
The undersigned, the Secretary of Revenue (or an authonzed delegale) ollhe Commonwealth 01 Pennsylvania, certifies lhis to be a lrue and correct
copv 01 a Ii.n againsllh. aboy. namod '..pav.r lor unpaid TAX, INTEREST. ADDITIONS or PENALTIES Ih.r.in du.lrom such la'pav.r and which,
after demand lor paymenl thereol, remains unpaid. The amount of such unpaid TAX,INTEREST, ADDITIONS or PENALTIES is a lien in lavor of the
Commonwealth 01 Pennsylvania upon the tupayer's property, real, personal, or both, as lhe case may be.
~a... ':::1~~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
Januarv 26, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
j
\
,
I
I
,
(
i
l
,~
I
I
i
,
I
I.
i'
COMMONWEALTH OF PENNSVLVANIA
VS
CONSOLIDATED MECHANICALslNC
NOTICE OFTAX LIEN
filod Ihls
dayol
01
m,
LlEN5..EQIUlIll.E.S
Liens for Corporalion Taxes arise under Secllon 1401 01 the Fiscal Code. 72
P ,5. soction 1404, as amondod.
Liens for Personal Income Tax and Employer Withholding Tax aris. under
soction 345 of Iho Tax Roform Codo 01 1971, 72 p,s, So chon 7345, as
amended.
Liens lor Really Transfer Tax ariso under Seelion 1112.C 01 tho Tax Reform
Codo 01197t, 72 P,S. sochon 8112.C. as amondod,
Liens lor Liquid Fuels Tax arise undor Section 13 of the liqUid Fuels Tax ACl.
72 P.S. Soction 2611.M, as amonded.
Liens for Fuel Use Tax arise under Section 1301 tho Fuel Use Tax Act. 72 p,g,
Seclion 2614.13, as amended.
Liens for Molor Cauiers Road Tax arise under Chapler 96 ollhe PA Vehicle
Code, (75 PA. C.S. 9615),
Liens lor Inheritance TalC and Estate Tax arise under the I"herilanee and
Eslale TaxAcl of 1982, ACI of December 13, 1982. P.L. 1086. No. 225 Seclion
1 ef. seq" 72 PA. C.sA Section 1701 ef. seq. (For decendants wilh date of
death prior 10 December 13. 1982.liens arise under tho Inharllanca and Eslate
Tax Act 011961, 72 P,S, Seclion 2485.101 el. seq,).
Liens for Slale, or State and Local Sales, Use and Holel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Seclion
242, ACI 01 March 4, 1971, No.2 as amended. 72 P S, Section 7242,
Liens lor Motorbus Road Tax arise under Chapler 98 01 PA Vehicle Code, (75
PA C,S. 981S).
liENS FOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
Corcoration Tax Liens provided under the Fiscal Code arise at the lime of
settlement (assessment) and are liens upon the franchises and property. both
real and personal, with no lurther notice The filing 01 a Nolice 01 LIen with a
county Prolhonotary is not a requiSIte, and the lien remains in full force and
validity withoutl1ling 01 revival until paid.
Inheritance Tax Liens are liens on ,eal eslate which continue unlillax is paid.
Personal Income Tax Emolo}'er Withholdino Tax Reallv Transler Tax Sales
and Use Tax liQuid Fuels Tax Fuel Usa Tax Molar Carriers Road Ta.;umd,
Motorbus Tax liens ara liens upon the franchises as well as laal and personal
property of ta)!payers. but only aller lhey havo been enlered and docketed of
record by the Prothonotary 01 the county where such property is situaled and
shall not attach to stock 01 goods, wares, or merchandise regularly used in the
ordinary course 01 business 01 the ta)!payer, The lien has priority trom lhe date
01 enlr" 01 record.
I!LACE_OF_THE.fILINO.NDJICHORM
PLACE OF FILING Tho nollCo of lion shall bo hlod (olin Iho co.. 01 ROd'
Proporty, In tho olllce ollhe Prothonotary olthD county In which tho prop.",
SUbJDClto tho lion 1.'ltuIIDd and (b) In tho caso 01 Porsonal Proporly, ,whott',)'
tangible or Inlanglble. In tho offlco ollhe Prolhonolary ollho county 1M whlc"
the property subloct to Iten IS sltualed.
AUIOMAIlCJlEYJ'lAL.OEliOllCE.AND..eBIORIT:LO.E.N.OIlCE
GEl'lEBI\LRULE; According 10 the Fiscal Codo, Ihe Nohce 01 Lien ,
automatIcally reVived and does not requir. reliling 01 the Notice by too ~
Commonweallh, Any Nolice of lien filed by Ihe Commonweallh shall ha.o
priority to. and be paid In lull. before any other obligation, judgemenl, cIa ...
lien, or estate IS sahsllod horn a subso~uenl judicial sale or liability With wh.c'"
Ihe properly may be charged. EXCEPTION' The Commonweollh does nOI
maintain PflOllty 01 tall lions over any existing morlgages or liens which 2ot:
proporlv recorded at the timo that tho tax lien IS filed. ~ Act 01 Decembo'
12,1994, P,l, 1015, No, 139,
BELEAS.E.Of..LlEN
Subject to such regulation as the Secretary or his delegale may prescribe,the
Secretary or hiS delegate may issue a corl1licate 01 releAse 01 any lion impose:
with respect to any tax II. (1) Iheliability is satislied. satislstllOn consisting of
payment 01 the amount assessed together wilh all inlerest and costs in respect
Ihereol; or (2) Ihe Iiabllily has become legally unenlorceable. EXCEPTIO\
Interest on Corporation Taxes is computed alter a lien is paid,
SEmEMENT OF ACCOUNT
The -Total- column (Column 7) lor each type 01 tax listed on this Notice 01 Lier.
comprises the balance 01 Ta)! Due (Column 6) plus assessed addlllons and/or
penalties. and assessed and accrued intereSI up to the interest computatior.
date on the face 01 thIS notice.
If paymenl or salllement of account is made alter the inlerest computalion date.
the payment must include the lien filing costs and accrued interest from tho
interest computation dale to and through Ihe payment date.
For any delinquent taxes due on or belore December 31. 1981. interest is
imposed at the lollowlng rales.
c S . F F, C L, C N I . d-:. PER ANNUM (DUE DATE TO PAYMENT DATE)
C I . 0 R, C A, ST. d.. PER ANNUM IDUE DATE TO PAYMENT DATE)
9 L. N E. Q P .1.41 . d... PER ANNUM DUE DATE TO PAYMENT DATE)
PUR. . I... PER MONTH OR FRACTION (OUE DATE TO PAYMENT DATE)
PIT.. E M T. .314 OF I~ PER MONTH OR FRACTION
S & U .314 OF I~ PER MONTH OR FRAcnON
R T T . d... PER ANNUM
INH & EST . d... PER ANNUM
tFT,FUT .1...PERMONTHORFRAcnON
MeR T. . I~. PER MONTH OR FRACTION
OFT . IS-:. PER ANNUM
For all taxes that are origInally due and payable on and aller January 1, 1982.
the PA Department 01 Revenue Will calculale dally Inlerest on alllu
deliciencles uSing an annual inlerest rate that Will vary horn calendar year.
Inlerest is calculated on a daily basis at the lollowing rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1I121ltRU 12/31112 20'".. 000$41
1/1113 THRU 12131113 1d~ 000431
1/1114 THRU 12131114 11~ 000301
111115 THRU 12131115 1" 000351
111116 THRU 12131111 10-:. 0002;4
111117 THRU 12131117 r.. ooo2u
111I11 THRU 12131111 11-:' 000301
111"2 THRU 12'31192 r.. 000247
1I1't3 THRU 12'311'" 7~ .000112
1111'5 THRU 12131197 i"o 000247
...Taxes that become delinquent on or belore December 31,1981 will remain
a con3tant interest rate until the delinquent balance is paid off.
...Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that chang os oach calendar year.
...Interest is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DElINQUENl) X (DAilY INTEREST FACTOR)