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DUR!AU 0' COMPLIANC!
OEPT 2aOQ~1)
ttAAAISUURO PA '112aOQ~e
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
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HEV.300CM ArPli.lt,
ARP 43235
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
COURT OF COMMON PLEAS OF
KLINE JOY
119 E MAIN ST
MECHANICSBURG PA 17055-3854
CUMBERLAND
PENNSYLVANIA.
COUNTY,
Docket Number
98-3447
Date Flied
6/22/1998
Class of Tax
SALES
Account Number
21076675
Assessment Number
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action,
acknowledges having received of the Defendant above named, full payment and satisfaction of the above
captioned Lien/Judgement Note, with the Interest and costs thereon due it: and desires that satisfaction bCl
entered upon the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby
authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as
fully and effectually, to all intents and purposes, as we could were we present in person to do so: and for so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 10TH day of FEBRUARY 2003.
GREGORY C. FAJT
Acting Secretary of Revenue
fJ~t-#J- a. ~
DOROTHY A. TOTION
Director, Bureau of Compliance
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REVK.1"~ (i_'''lIREVOOOKil
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU Of COf,4PL1ANCE
DEPT. 280i4&
HARRISGURO,PA 1712B'()946
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CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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SSN: 162,36,8032/000
Notice Date: June 16, 1998
Nolice Number: 243,851,798,061,1
KLINE, JOY
119 E MAIN 5T
MECHANIC5BURG,
I.,'.. ""
, ._,.1.."".
PA 17055-3854
To Ihe Prothonotary 01 said court: Pursuant 10 tho laws 01 the
Commonwealth 01 Pennsylvania, thero is herowith lransmitted a certilied
copy 01 a lion to be ontored at (ecoId in your county.
<5 q ,o::.>fd c..Lui 85d5J.{. R-tt lI''l\J:1!S
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21076675 10,01,92 12-31,92 0,00 86,33
TOTAL: 0.00 86.33
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 06,26,98
The undersigned, the Secretary of Revenue (or an authorized delegate) ot the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
alter demand tor payment thereof, remains unpaid, The amount 01 such unpaid TAX, iNTEREST, ADDITIONS or PENALTIES is a iien in lavor 01 the
Commonweanh 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be,
~a..~
SECRETARY OF I=vENUE
(OR AUTHORIZED DELEGATE)
June 16, 1998
DATE
PART 1 ' TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
KLlNE,JOY
NOTICE OFTAX LIEN
filed this
day 01
at
m,
LJEtiUQIilAKES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S, Section 1404, as amended,
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 01 the Tax Relorm Code of 1971, 72 P,S, Seclion 7345, as
amended.
Liens for Realty Transfer Tax arise under Section 1112.C 01 the Tax Reform
Code of 1971,72 P.S. Section 8112,C, as amended,
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S, Section 2611,M, as amended,
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Acl, 72 P.B.
Section 2614,13, as amended,
Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA, C,S. 9615).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estale Tax Act 011982, Act 01 December 13, 1982, P.L. 1086, No, 225 Seclion
1 el. seq" 72 PA, C.S,A, Section 1701 et. seq, (For decendanls wilh dale of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961,72 P,S, Seclion 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, Act of March 4,1971, No, 2 as amended, 72 P,S, Seclion 7242.
Liens for Motorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75
PA C.S, 9815),
LIENS FOR T A~J!A!.. TII,S A.I'l!l.ll'ITEB!:Jl.I
GENERAL iNFORMATION:
Corooration Tax Liens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice. The filing 01 a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
validity wilhoul filing of revivai unlil paid.
Inheritance T~ are liens on real estate which continue until tax is paid.
Personal Income Tax Emolover Withholdina Tax. Really Tran$.fm:..l~
and Use Tax lJauid Fuels Tax Fuel Use Tax. Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but oflly after they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
shall not attach to stock of goods, wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
I'LACE,..oI'..THE,F.ILING ,NOTIC E,EORM
PLACE OF FILING: The nolice 01 lien shall be liIed: (a) In the case 01 Real
Propeny, in the o"ice of the Prolhonolnry 01 the counly in which the propeny
subject 10 the lien is silualed and (b) in the case 01 Personal Propeny, whelher
tangible or intangible, in the olfico 01 the Prothonotary of the county in which
Ihe plOpeny subject 10 lien is silualed.
~UIQMmC...BEYlvAI...OfJiOJlCUNQffiI.OBlD'.PilQIlc.E
GlliEBALRUl.E; According 10 the Fiscal Code, the Notice of Lien is
automatically revived and does not require reWing of the Notice by the
Commonweahh, Any Notice 01 Lien filed by the Commonweallh shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the propeny may be charged, I:XC~O~ The Commonwealth does not
maintain priority of tax liens over any exiS:ing mortgages or liens which are
properly recorded at the time thatlhe tax lien is tiled, lief; Act ot December
12, t994, P,L. lOtS, No, 138,
BElEAS.E-'>EJJEti
Subject to such regulalion as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a cert~icate of release of any lien imposed
with respect to any lax if: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liabilily has become legally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed alter a lien is paid.
~mLE.MENI.QEAC.C.o~um:
The 'Tolal' column (Column 7) lor each Iype 01 tax listed on this Nolice 01 Lien
comprises the balance of Tax Due (Column 6) plus assessed additions andlor
penalties, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made after the interest computation date,
the payment must include the lien filing costs and accrued interest from the
interest computation dale to and through the payment date.
For any delinquent taxes due on or belore December 31, 1981, interest is
imp:>sed at the following rates.
C.S" F.F" CL. om. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
OJ.. G.R.. CA, S.T. . 6~.. PER ANNUM (DUE DATE TO PAYMENT DATE)
BL. N.E.. G.P.. M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P,U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I,T" E.M.T. .3/4 OF 1". PER MONTH OR FRACTION
S. & U. . 314 OF 1'. PER MONTH OR FRACTION
R.T.T. -6'!0. PER ANNUM
INH & EST. . so.... PER ANNUM
L.F,T., F.U.T. -1% PER MOOTH OR FRACTION
M,C.R.T. .1<::. PER MONTH OR FRACTlOO
O.F,T. .1~:.PERANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calculate daily interest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the following rates:
DELlNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111fB2 THRU 12131182 20% .000548
1/1/83THRU 12131183 16'% ,001)438
1/1184 THRU 12/31/84 11% ,000301
111185 THRU 12/31185 13% .000356
111186 THRU 12131186 10":. .000274
1/1187 THRU 12/31187 9% .000247
111188THRU 12131/91 11% .000301
111192 THRU 12131/92 9% .000247
1I1I93THRU 12/31194 ~... .000192
1I1195THRU 12/31/97 ~:. .000247
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
... Taxes that becorn'e delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
---Interest is calculated as follows:
II'(TEREST= (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINQUENT} X (DAILY INTEREST FACTOR)