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Home My WebLink About98-00595 ~.........-.I.."- . '" ..~..u,~....~ I J -t.....,. I) \ I i II . r \ , ~'l ; I NO.lf-.~ avll Term .)' .' . . . .' "'. . Aud"~ "f ~'rL-~'(,f ~. -" ~4' -~ . , vs. y ,~ Court of Common Pleas Cumbo Co. ' " ~_'4 ~ ...~. , .~... ' .. " , ~ I .. ," I "r" ,- , ,.-'. I .' . > ' ..". t" ~.'~I ~ .~\ . ~" .,:.' . . .~,( .... . .' '.. i -,,',s.' "". .. , " . .. ., " ' '. OJ' I :p.(..' f l'. ;. ';,"" .... "f .' ; \-~', .~ ',' ,,: .. ''''.. \ . "r' " .' .\i ( .. L L. /. ~r :(1 ! " . ~..'l\,,;.. , . A1 .' ,~ . I , .r ,r. I). " : ~ I ~.. .rr' ,'" .'. ".f."" . ',fl,i.. ; . viI , .. . ....- , . :l ; I} . ~~-< , (; , & J1 ] ) ) l ,\ , I ~ " .' I " 'j " '! .,:'...... .... , ' .... " I " , - ' ..._ !,I l:"". '.. >- l.l: l/") I,:: -, 1-.. 6; -, u.,r;:: :.~; 3~:~' (\'!;"-j f!:r~: -- "1;") (;)C~ <=> "" "")fl. If? i.J.fIJR , " - '-'LIJ "--, I; ~I ~~:i.: :<i: 11 ~~_ .... ...,: _'r :'.l Lt_ C:~ 0 "" U ~... ~ l'J ~rI -.J'::f. ~~ {) ~ ~ ~t u.$ e( OZ Z (J)e( :;W it Lli~ ...J:J (J) ...J>- ii)Z ~ o..~ ZW ...J Zffi '" Z[j Z (J) 0 Wa: [j 0 00.. ~ ::!E _ o..u. I- i:5~ ::!E u.o :> :.:: 1= O~ '::t! a: g a: U:J W ~W u.o I- :J: 0 Ou d Lli~ 0 ~ b:O U Z ;:a: :JZ Ze( e( 05 ofu Ua: ::!Eo ww ::!E ~~ 0 z:J U -u REVK.1 "1"'~IIREVOOO".1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - BUREAU OF COMPLIANCE OEPT :10.... HARRISBURG. PA I1UI.O.... ,." ,'" r' - .....-. CERTIFIED COpy OF LIEN COO' ':',::'.':' No, q ~. 5q 5 C1wO ";;i ;:: ," -:. :,,:< ~~ 112'-11'1 ,. ,.~.' , .. COHICK,KEVIN L I.... 427 1/2 EKING ST SHIPPENSBURG, PA 17257-1501 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN' 190.54,9877/000 Not,co D.lo: J.nu4rY 26.1998 Nohco Number: 401,121,498.012,1 To the Prothonotary 01 said court: Pursuant 10 the laws 01 the Commonwealth 01 Pennsylvania. there is herewith transmilled a certified copy 01 a hen to be entered 01 record in your county, Q..\A.'" '% -;J.3l.P'-\- \\lC),rooc\p9W fl,. ~ LRII Ii 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOrAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21538072 10,01.96 12.31.96 857,00 1,305.95 SALES 21538072 01,01.97 03.31.97 649.46 910.29 SALES 21538072 04,01.97 06,30,97 592,38 728,13 TOTAL, 2.098,84 2.944,37 FILING FEElS) 9,00 INTEREST COMPUTATION DATE: 02.05,98 The undersigned, the Secretary of Revenue (or an authorized delegate) ollhe Commonweallh 01 Pennsylvania, certifies this 10 be a Irue and correcl copyol.lien '9ainsllhe above named la.payer lor unpaid TAX. INTEREST, ADDITIONS or PENALTIES Iherein duo hom such la.p.yer and which, .her demand lor p.ymenllhereol, remains unpaid. The .mounl olsuch unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is alien in favor ot Ihe Commonwealth 01 Pennsylvania upon the laxpayer's property, real, personal, or both. as the case may be. ~a... ~O~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) Janu4rY 26. 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COHICK.KEVIN L NOTICE OFTAX LIEN Iiledthis dayol al m, - .. -- LIENS FOR TAXES Liens lor Corporation Taxes arise under Section 1401 ollhe Fiscal Code, 72 P.S. Seelion 1404, as amended. Liens lor Personal Income Tax and Employer Withholding Tax arise under Seclion 345 of Ihe Tax Reform Code of 1971, 72 P,S. Seclion 7345, as amended. Liens for Really Transfer Tax arise under Seclion 1112.C of the Tax Reform Code 011971, 72 P,S Seclion 8112.C, as amended, Liens for Liquid Fuels Tax arise under Section 1301 the Liquid Fuels Tax Act, 72 P,S. Section 2611.M, as amended. Liens lor Fuel Use Tax arise under Seclion 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens lor Molor Cauiers Road Tax arise under Chapler 96 of the PA Vehicle Code, (75 PA. C,S. 9615), Liens lor Inheritance Tax and Estate Tax arise under the Inheritance and Eslale Tax Act of 1982, Act 01 December 13, 1982, P,L, 1086,No. 225 Seclion 1 et. seq" 72 PA. C,SA Seclion 1701 et seq, (For decendanlS Wllh dale of death prior to December 13, 1982. liens arise under the Inheritance and Estate Tax Act 011961, 72 P,S, Section 2485.10.1 et. seq.). Liens for Slale, or Stale and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under S~clion 242, Act 01 March 4, 1971, No.2 as amended. 72 P,S, Seclion 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,S. 9815). LIENS Fon TAXES. PENAL TIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under Ihe Fiscal Code arise at the timo 01 settlement (assessment) and are liens upon the Iranchises and property. both real and personal, With no furlher nohce The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in tulllorce and \lalidity without filing of revival until paid, Inherilance Tax liens are liens on real estate which continue until tax is paid, fg,wnal Income Tax !;molover Withholdina Tax Really Transler Tax Sales and Use Tax Liauid Fuels Tax Fuel Usa Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary 01 the county where such property is situated and shall not a"ach to stock 01 goods, wares, or merchandise regularly used in the ordinary course of business 01 the taxpayer The lien has priority from the date of entry of record, PLACE.OE THE.EJLINO.NOJICU..oRM PLACE OF FILING, The nol,ce 01 hen shall be Med (a) In the case 01 Real P'OOI"Y. 1" Ihe olllce ollho P'othonolary 01 the county in which the property subJeclto the hen IS sltuatod a.,d (b) in the case 01 Porsonal Property. wheti'll' tangible or intangible, In the olllco 01 the Prothonotary ollhe county in which tho properly subject to hen is situated. AUIO.MAIlC,BE'lIYAL.OfJolOIlCE..AND..eBlOllrrLOilOIll:J; G.eI<IEBAL..RULI;; Accordln9 to Ihe Fiscal Code, the NOlice of Lien '. automatically rOVlved and does not require reWing 01 the Notice by Ihe Commonwealth. Any Notice of Lien filed by the Commonwealth shall ha\'9 priority to, and be paid In lull, belore any other obligation, judgemenl. cla..- lien, or estale 1$ satisfied ham a subse~uentludicial sale or liability With whlc" Ihe properly may be charged, ~XCEPTION' The Commonwealth does nol maintain pflOrlty of tax liens over any exisling mortgages or liens which are properly recorded allhe lime Ihatthe tax lien is filed. S-E.E.; Act 01 December 12,1994, PL 1015, No, 138, RELEASE..ol'.LIEN Subjecl to such regulation as Ihe Secretary or hIS delegate may prescribe, the Secrelary or hiS delegate may Issue a certdicctle ofreltloise 01 arlY lien impond with respeclto any tax if: (1) the liability is satisfied. satisfaction consisting cf payment 01 the amount assessed together with all interest and costs in respec: Ihereof; or (2) Ihe liability has become le9ally unenlorceable. EXCEPTION' Interest on Corporation Taxes is com puled alter a lien is paid. S!:lILEMENT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice 01 L,e' comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or penalties. and assessed and accrued interest up to the inlerest compulaliol"l date on the face of this nolice. II payment or saUlernent 01 account is made aller the interest computation date. the paymenl must include the lien filing costs and accrued interosllrom ttle interest computation date to and through the paymenl date, For any delinquent laxes due on or belore December 31. 1981. interest is imposed at the following rates. C S , F F . C.l.. C N I .6". PER ANNUM (DUE DATE TO PAYMENT DATE) C I., GR. C A, S T. .6". PER ANNUM (DUE DATE TO PAYMENT DATE) B l, N E. G P . MI .6". PER ANNUM (DUE DATE TO PAYMENT DATEI P,U R . I". PER MONTH OR FRACTION IDUE DATE TO PAYMENT DATEI PI T. EM T .~14 OF 1.. PER MONTH OR FRACTION S & U .314 OF I". PER MONTH OR FRACTION AlT '6". PER ANNUM INH & EST. .6". PER ANNUM l F T" FU T . I". PER MONTH OR FRACTION M CR T .1.. PER MONTH OR FRACTION OFT .1r.PERANNUM For all taxes that are ollglnally due and payable on and alter January 1. 1982, the PA Deparlment 01 Revenue WIll calculate dally Interest on all lax deliciencies using an annual interesl rate thai will vary tram calendar year, Interest is calculated on a daily basis at the following rates: DEl.INQUENT CATE INTEREST RATE DAILY INTERE~T ~ACTnR 111112 THRU 12131182 111113 THRU 12/31183 111184 THRU 12131184 111I85 THRU 12131115 1I1186THRU 12131186 1I1I17THRU 12131117 111181 THRU 121311!n 111112 THRU 12131112 1111113 THRU 121~1194 1I1I115THRU 121311117 ,,.. IS'" 11-.. ,,, 10'!. ... ".. ... 1'. ... 000'" 000438 000301 000358 000274 000247 000301 000241 0001112 000247 ...Taxes that become delinquent on or before December 31.1981 will remalO a constant interest rate until the delinquent balance is paid olf. ...Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest thaI changes each calendar year. ...Inlerest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)