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Home My WebLink About98-03448 REVK.l 59 (9-95HREVOOOK91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF COMPllANCt; OEPT, 280M6 HARRISOURG, PA 17128.()94a r' : ' " \ ;":: .: ~,~ ~: ":I! CERTIFIED COPY OF LIEN No . q~- ,~4(; C. 'i'i I'" ~ 'J; C~llJ)~l:;~\' '" - (" I"\~; ,', ..... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA O;~I:'I~" (.If ROTARY LIFT DIV A DOVER PO BOX 1560 MADISON, IN 47250 c'~:\: . '. i ~: : ' ; ,L ! ~ , 1 \ '.', ' 'rNlJsT J.o"\dl.o.IMJ..' ErN: 36,3373642/000 Nohee Date: June 16, 1996 Nohee Number: 143,360,998,061,1 ~\;l..\q'il fl...... ,,\"'''-'.w\~, 'v,~".I\ I. <' .1 .. ~'_v,cr. ;"lU:~ '~"l("'\Ji. To the Prothonotary 01 said court: Pursuant to the laws of the Commonweallh of Pennsylvania, thele is herewith transmilled a certified copy of a lion to be entered of record in your county, >$ q,O()f-d Clc.:ll 8SZJ54 Roll (P'l~ (0 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 99584107 01,01-96 03,31,96 2,163.38 2,977,60 TOTAL: 2,163,38 2,977,60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-26,96 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien In lavor 01 the Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 16, 1998 DATE PART 1 ' TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ROTARY LIFT DIV A DOVER INDST NOTICE OFTAX LIEN filodthis dayol al m. LlaNSLQf!..TAXe.S Liens for Corporation Taxes arise undor 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 lhe Tax Relorm Codo 01 1971, 72 P.S, Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code 011971,72 P.S, Section 8112'C, as amended, Liens for Liquid Fuels Tax arise undor Section 13 of the Liquid Fuels Tax Act, 72 P,S, Section 26 I I .M, as amonded. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Soction 2614,13, as amended, Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Codo, (75 PA, C,S. 9615), Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estato Tax Act 01 1982, Acl 01 December 13, 1982, P.L, 1086, No, 225 Seclion 1 el. soq" 72 PA. C.S,A, Section 1701 el. seq. (For decendanls with dale 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act 011961,72 P.S, Section 2485, tol el. 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 01 March 4, 1971, No, 2 as amanded, 72 P.S, Section 7242, Uens for MOlorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S, 9815), l.lENS FOR IAXE;S....E.Et:lALIL~...ANOJNIERe.SI GENERAL INFORMATION: QQ.rporalion 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 of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and vaiidity withoulfiling 01 revival unlil paid, Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmRl9.Yer Withholdina T~lty Transfer Tax. SaJ.e.s and Use Tax Liauid Fuels T~JllJ.Jse Tax Motor Carriers.-BQs!~ Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only afler they have been enlered 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. PLACEOUHE fiLING NOTICE fORM PLACE OF FILING: The nolico of lion shall bo filed: (a) In Iho case 01 Real Properly, in the offlco ollha Prolhonotary of tho counly in which the proporly subjoct 10 tho lion is situated and (b) in tho CllSO of Porsonal ProJXuty, whether langible or intangible, in lhe olliee oltha Prothonolary 01 the county in which tho properly 5ubjoctlo lion is situatod. AUTOMATICREVIV ALOE.NOTICE,ANDJ~RIOR[(LOE.NOJICE GENEBALJlULE; According to the Fiscal Codo, Ihe Nolice of Lien is aulomalically revived and doos not require rofiling 01 the Notice by the Commonwoahh, Any Notice 01 Lion liled by the Commonweallh shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or ostate is satisfied tram a subsoquent judicial sale or liability with which Ihe property may be charged, EXCllilQtt Tho Commonweallh does nol mainlain priority of tax hens over an', existing mortgages or liens which are properly recorded altho lime thallhe tax lion is liled, S.EE; Aclol December t2, 1994, P.L. t015. No. 138, ,., i? '" RELEASE_Of-LIEN Subject to such regulation as tho Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereol; or (2) Ihe Iiabilily has become legally unenlorceable, EX.QE.EIJQN; Interest on Corporation Taxes is computed alter a lien is paid, $,EIT.LEMENLQEAlLC.O_U.NI The "Tolal" column (Column 7) lor each type 01 tax listed on this Notice of Lien comprises the balance 01 Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face 01 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 (,amputation date to and through the payment date. For any delinquent taxes due on or belore December 31, 1981, interest is imposed at the following rates. C,S" F.F" C.L.. C.N.!. .~. PER ANNUM (DUE DATE TO PAVMENT DATE) C.I.. G.R., CA. S.T. .6% PER ANNUM (DUE DATE TO PAVMENT DATE) B,L.. N,E.,G.P., M,I. .6~. PER ANNUM (DUE DATE TO PAVMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAVMENT DATE) PH., E.M.T. .314 OF 1~. PER MONTH OR FRACTION S. e. U. .314 OF 1~ PER MONTH OR FRACTION R.T.T. .~. PER ANNUM INH e. EST, .6% PER ANNUM LET.. F.U.T. .1% PER MOOTH OR FRACTIOO M.C.R.T. .1~.. PER MONTH OR FRACTIOO O.F,T. .1~. PER ANNUM 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 DAILV INTEREST FACTOR 1I1182THRU 12/31/82 2~. .000548 1I1183THRU 12131/83 1b"l.. .000438 111/84THRU12131184 11% ,000301 111/85THRU 12131/85 13'1. .000356 111/86THRU 12131/86 10"", .000274 111/81 THRU 12/31181 9".4 ,000247 1/1/88THRU 12131/91 11% .000301 1I1/92THRU 12131/92 9% .000247 111193THRU 1?J31194 1% ,000192 111195THRU 12131/97 9% ,000247 .nTaxes that become delinquent on or before December 31. 1981 will remain a constant 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 changes each calendar year. ...Inlerest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT] X (DAILY INTEREST FACTOR)