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Home My WebLink About98-01676 COMMONWEAL TH OF PENNSVLVANIA VS CLARK.JONA THAN W NOTICE OF TAX LIEN 1II'd IhlS (lay 01 al m LieNS FOR TAXes Liens for Corporation T aj1(es arise lmdor Section 1401 a/the Fiscal Code, ;'2 PS, Seclion 1404. liS amended Liens lor POlsonal Income Tax lInd Emplovel Wlthholcling Tal( arise wldel Secllon 34501 the Ta)( Reform Code of 1971. n PS Section 7345. as amended. Lions for Roalty Translar Tall arise under Section 1112.C 01 the Tax Re!orm Code at 1971. 72 P S, Soctlon 8112.C, ('\5 amended Liens for liqUid Fuels Tax arise under SectIOn 13 of the LlqLllcl hJols TaxAcl, 72 P S. Section 2611.M. as amendfld Liens for Fuel Use T ax ~Hlse under Section 13 of Ole Fuel Use Tax Act. 72 PS Section 2614 13, as amended Liens lor Motor Camers Road Tax arise LInder Chapter 96 01 :he PA Vehicle Code. (75 PA CS 9615) Liens for Inheritance Tax and Estale Tax arise under the Inheritance and EslaleTaxACloI1982,AcloIDecernbe, 13. '982.PL I086.No 2255,cllon 1 at seq" 72 PA CSA Secllon 1,,0\ at seq (For decendants with dale oj death pnor to December 13. 1982, liens anse LlrJder the )nhefllance and tslate Tax Acl 01 1961. 72 PS Socllon 2485 . 101 el soq I Liens for State, or Stale and l.ocal Sales. Use and Hotel Occupancy Tax and Public Transportation ASSistance Funel Taxes: and Fees arise lmder Secllon 242, Act of March 4, 1971. No 2 as amended. 72 PS Section 7242 Liens for Motorbus Road Tax arise Lmder Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815) LleNSEOR TAKES,.I'ENAlTIES ANIUNTEREST GENE RAL INFORMAT ION C.QrQQlil1!.Qf!.J.~uLLleJJ~ provided under the Fiscal Code arise at the lime of settlemen\ (assessment) and are liens upon the Iranchises and properly. both real and personal. wlth.no.JjJll.h~r.nQ.!i.c!il', The tiling 01 a NotiCE! of Lien Wl1h a county Ptothonotary is not a requisite, and the lien remains In lull force and validlly without Wing 01 revival until paid Innfluta.n.QQ.Ii\1tLJfJ'I' are liens on real estate WhiCh continlle llntl! tax IS paid elllQllAUnCQl1llLT M"_t;rnQJQYl'_Wtlhhol~lmll.Jill\, B9i1JIy.J1MmLIiI^, SAI~I ilod..unJJll\,_LimudEv9!$Tl\&fv9J UIQIi\l\, Molol CilmQI~Q.ild. TM <tOg M01QLbYLT-A,llliens are liens upon the Iranchlsos as well as real and persona! property allaxpayers. hut only alter they have boon entered and docketed of recold by Ibe Prothonotary 01 the cOlmtv where such property is situated and shall not allaoh to stock of goods, ware9, or merchandise regularly used in the ordinary cours~ 01 bUSiness ollhe la)(payer The lien has priority from the dale 01 entlY 01 racord PLAOe Of THe flLINQ NOTlOEfQRM PLACI; OF FlI.ING file nOI',e 01 lien shall be IlIed la) I" Ihe case o~ ~:I PfOPIH!Y. irlll1e allieo ollho PrOlhonot<1rV of Ino county lr'\ which the P'hpth ~ 9ubjecl 10 lhe lien 15 sltlu\to<1 antI (bi In tho caSEl 01 POIBonal Prop8lly, W O~'h tanglblo 01 mlang'blft, In tho aUlco oltt\e Prolhonolc1rV 01 the county In W Ie Iho proporly fhlb)oct to lion IS sltualoCj AUTOMATIO REVIVAL Of NOTICE AND PRIORITV Of NOnOE q~N~F~AL RUL~, I\r.corcllng to tho FISClll Co(lo, thO NOIICO 01 Lll'In It .1utomatlclllly feVIl/eel and does nol roq~'1re roWmg 01 tho Notice by lh, Commonwealth Any NOIICG 01 Lion filed by the Gommonwoallh shull hay. pr:orily 10. and be paid In lull, belolf:! any olher obilfJallon. JurJgomont. claim, lion, 01 estate IS sallslied Irom a 9llbsequonlllldlclal snl' or liability With which tho property may be charged EXCEP rION, Tho Commonwealth dClas not 'nalnlaln priority 01 ta~ :'ens over any llXl9tlng mongllges or Ions Wl'"lIch Me prope/ly rocorded .11 the limo that the tax lien IS tiled 555, Act 01 December 12.1994PL IOI5.No 138 ReLEASE Of liEN SUbj8CltO 5lJch reglllal10n as the Secretary or hiS clelegale may prescribe, lhe Se>~r9jM~1 or hiS (!nleQa1e may ISSlHJ (\ COltdlf:4Ilc of rolfJase ol any lI')n imposod Wltll respecllo any lax If (1) the Iitlbll11y IS sallstlod. sallslactlon consisting 01 payment ollhe ~'moUnl tlssessed 10gether With all intorest and cost~, In respect thereoL or (2) the IlabililY has bocome legally unenforceable EXCEPltQ~ Intotest on Corpo/atlon Taxes's computed alter ,,\ lien IS paid SHILeMENTQU,OOOUNJ The "Total" column (Column 7) lor each tYPi:J of tax listed on thiS Notice 01 Lion comprises Hle balance of T ax D~le (Co!umn 6) pill!> assessed additIOns and/or penall19s. tlnel asse::isecl c,n~l ,'\ccrLJod Intor09St LiP to the Interest computation dala on tho lace ot thiS n011ce If payment or selllemen! 01 accolml is made a!ter the Interest computation date. the paymentrnLIst inClude the lien tiling costs and accrLled Interesl f,om llle inlerest computation date to and lhrough the payment cle-te For any dellnquentta)(es due on or before December 31. 1981. Inle'ost IS imposed at lhe 10110VJlrlg rates C S F F C l eN I ,6~.o PER ,~NNUM (DUE. DATE TO PAYMENT DATE) ': I (j ReA ST. 6'\., PER ANNUM (DUE O,<\TE TO PAYMENT DATEI B l. N E Q P MI. 6~,. PER ANNUM (DUE DATE TO PAYMENT DATE) PUR . 1~. PER MONTH OR FRACTION (DUE DATE TO PAYMiNT DATE) PIT EM T . JI4 OF I'. PER MONTH OR FRACTION S ~,u . 314 OF P, PEA MONTH OR FRACTION H T T . ,F. PEP, ANNUM INH t. EST ' oS",. PER ANNUM L F T F U T . 1~. PER MONn! OR FRACTION M CRT . 1 ~.. PER MONTH OR FRACTI.)N OFT. 18'1, PEAANNLlM For all t,1X9S that ale onginally dW;J and payable on and aHer ,January 1. 1982. the PA Deparlment oj Revenue Will calculate daily interest on all tax deticlenCIOf. llslng an annLlalinterest rale lhat will vary 110m ca!endal year. Inlerestls calculalecl on a dallv baSIS atlhe lollowlng rales UEilINauENI UAfE I~HEHEsr HAlt: uAIVjINlt:Ht:'3],o;;Al,;TOf\ liJI82THRU 12(3111)2 \llIB3THRu 121:)1183 111.84 THRU 12'311B4 11\11l5THRU 12':,1\185 l'11801THRU 12'311811 liliBi' THRU \j!IJ1'8? 111188THRU 1213119\ 111192 THRI) 12131192 l'\!9JTHRu 1213\194 111195rHR.) 12':)1197 20<\~ 18">, \1",., IJ~. 10<\" 9<\. 11"'0 90.. 7". ... 000'4' 1)004311 000301 00Q3!6 000214 000247 000301 000247 000192 1)00241 ... T a)(es that become delinquent on or belore Deoember 31, 1981 Will remain a constantlr,terest rate untlllhe dellnquenl balance IS paid oft ... T a)(es~hal become clolinqLlfJnt on or alter JanLlary 1, J 982 are Sublect to variable Interest thaI changes each calendar year. a ...Interestls calculatad as lollows INTEREST = (BALANCE Of TAX UNPAID) X(NUMBeR OF D4VS DELINQUENT) X (DAIL V INTEREST FACTOR)