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Home My WebLink About98-04128 ~~'!\:"1II \v.lIIMnl;~'\"'''\l1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' m1ttrAll ('t. C(",U'lt.\N\:( L't~l'. 'llll\'~' ~1r\~H\ltlUlHl\l, .'417lltH\\l"1I CERTIFIED COPY OF LIEN ~\v. q~. ~I ~~ C.LlJ. ' . l"tJ.r fD . , COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA COHICK,KEVIN L 427 1/2 EKING ST SHIPPENSBURG, PA 17257-1501 SSN: 190.54.9877/000 Notice Dale: June 30. 1998 Notice Number: 788-098.698.062-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwea~h of Pennsylvania, there is herewith transmitted a certified copy of a Hen to be entered of record in your counly. SALES 21538072 R:t:I Ul~~45 3 4 5 6 7 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END 07.01.97 09-30.97 578.22 847.06 TOTAL: 578.22 847.06 FILING FEE(S): 9.00 .l\q.\X) c\ Q.\,\,j\~~n 1 2 TAX TYPE ACCOUNT 10 INTEREST COMPUTATION DATE: 07.10.98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy 01 a lien agaln51 the above named laxpayer for unpaid TAX. INTEREST. ADDITIONS or PENALTIES therein due Irom such taxpayer and which. afler demand for payment 1hereof. remains unpaid. The amounl 01 such unpaid TAX, INTEREST, ADDiTIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COHICK.KEVIN L NOTICE OFT AX LIEN tiled this day 01 at m, LlE.tiliQILTAXfS Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404. as amended. Liens tor Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code 01 1971. 72 P.S, Section 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 Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 011982. Act of December 13. 1982. P.L. 1086. No. 225 Section 1 et. seq., 72 PA. C.S,A, Section 1701 et. seq, (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961.72 P.S. Section 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. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicie Code. (75 PA C.S. 9815), ~E..UENA.LJl~MNOJtllEHrn 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 Uen with a county Prothonotary is not a requisite, and the lien remains in full lorce and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income T~x Em~~r ~~h~~~n~ ~~~ Reaitv Transfer Tax. Ssm and Use Tax LIQuid Fuels Ta a otar Carners Road Tax and Motorbus Tax liens are liens upon the lranchises as well as real and personal property of taxpayers, but only alter they have been ontered and docketed 0,1 record by the Prothonotary 01, 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 01 entry 01 record. P.LACE9UHEEILING.NOJICEEORM PLACE OF FiLING: The notice 01 hen shoil bo lliod: (al In tho caso of Reoi Properly. in Iho ollico of tho Prolhonotary of tho county in which the properly subJoct to tho hon is siluatod nnd (b) in tho cnss of Personal Proporty, whothol langlbie or intangible. in Iho ollice of the Prothonotmy of Iho county In which tho proporty subjoct to lion 19 situated. AUIOMA TJC_REVIVA'--OE..NQ.TJCE l\ND..E.BIOBIT.'LOFNOTICE GENEBAI..-B.ULE: According to the Fiscal Code. the Notice of Lien is automatically revived and doos not require rofiling 01 tho Notice by tho Commonweahh. Any Notico of Lien fiied by the Commonwealth sholl hove priority to, and be paid in lull, before any other obligation, judgement, claim, lien, or estate is satislied Irorn a subsequent judicial sale or liability with whIch the property may be charged, ~EEIJO..N; The Commonwealth does nol maintain priority 01 tax liens over any existing mortgages or liens which are properiy lecorded at the time that the lax lien is filed. SEE; Act of Decembor 12. 1994. P.L. 1015. No. 138. BEJ..EASE-QELlIOt-I Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certi1icate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting 01 payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenlorceable. EXCEPTiON: Interest on Corporation Taxes is computed alter a lien is paid. s.rnl.l:MENT OF AC~QJ.!I:lI The "Totai" coiumn (Column 7) for each type of tax listed on this Notice of Lion 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. II payment or settlement 01 account is made alter the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s.. F.F" C.L., C.N.!. . 6"l~ PER ANNUM lDUE DATE TO PAVMENT DATE) CJ.. a,A" CA. S.T. .6"l. PER ANNUM DUE DATE TO PAVMENT DATE) B.L.. N.E..G.P.. M.l. . 6"l. PER ANNUM DUEOATE TOPAVMENT DATE) P .U.R.. . 1% PEA MONTH OR FRACTION (DUE DATE TO PA VMENT DATE) P.1.T" E.M.T. .314 OF ,~. PER MONTH OR FRACTION S. 8 U. .314 OF 10", PER MONTH OR FRACTION R.T .T. .6'}e PER ANNUM INH 8 EST. .6"l:' PER ANNUM L.F.T.. F.U.T. . 1~. PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. .1B%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 Irom calendar year. Interest is calculated on a daily basis at the following rates: DELlNOUENT DATE INTEREST RATE DAIL V INTEREST FACTOR 111/B2THRU 12/'31/82 20'l.. ,000548 1/1183 THRU 12/'31/83 16% .000438 111/84 THRU 12rJ1/84 11% .000301 1I1185THAU 12131/85 13"/. .000356 111186 THRU 12rJ1186 10% .000274 111/87 THRU 12/31187 9% .000~47 1I1188THRU 12/31/91 11~.. .000301 111/92 THAU 12131/92 ~. ,000247 111193THRU 12/31/94 7% .000192 111195THRU 12131/97 ~. .000247 ~-.Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the deli,l1quent balance is paid off. .__ Taxes that become delinquent on or alter January 1, 1982 are subjecl to a variable interest that changes each calendar year. .-.Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT} X (OAIL Y INTEREST FACTOR) <( z ~ rn in i5 z oJ Z II. ~ t5 ~ ::E z ::E :J o 0 () () u. o ~ :J o () w i= ~ ::5 n: w I- <( z ~ ~ >- z rn w ~ Gj w n: II. u. 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