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HomeMy WebLinkAbout98-04249 . ," "......~~~~ .4...".....' , -..--.-.' ,.." REIJK.15G (G-G!ilIREIJOOI>KGI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPUANCE DEPT.2BOGoC6 HARRISBURG. PA 17128.()~"8 CERTIFIED COPY OF LIEN V"\v. qB- 1.j~ ~1 CLu.lnwn COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SNYDER,JDHN C 390 ALEXANDER SPRING RD CARLISLE, PA 17013-9129 EIN, 23.20402211000 NOlice Date, June 30, 1998 Notice Number: 787.6 t 3.398.062.5 To the Prothonotary of said court: Pursuant to the laws of the Commonweanh of Pennsylvania, lhere is herewith transmitted 11 certified copy of a lien to be entered of record in your county. ~ c\ c v.. j\ 85%'0 R,\\ VClOlls 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 22160416 12.01.96 12.31.96 1,892.17 2,955,84 SALES 22160416 10.01.95 10.31.95 891.29 1,538,80 SALES 22160416 11.0t.95 11.30.95 1,042,57 1,731.13 SALES 22160416 01.01.97 01.31.97 895,51 1,392.27 TOTAL, 4,721.54 7,618.04 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE, 07.10.98 The undersignad, 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 a9ainst Ihe above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES Ihoreln due from suchlaxpayer and which, aller demand for paymenllhoreof, remains unpaid, The amounl 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Isa lion in favor of the Commonweanh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGA TEl June 30, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSVLVANIA VS SNVDER,JOHN C NOTICE OF TAX LIEN filed this dayof at m, Ll.ENS FOR TAX~ Liens tor 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 of the Tax Reform Code of 1971, 72 P.S, Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of 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 2811.M, as amended. Uens 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 Chapter 96 of the PA Vehicle Code, (75 PAt C,S, 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L, 1086, No. 225 Section 1 ef. seq" 72 PAt C.S.A, Section 1701 ef. seq, (For decendants with date of death prior to December 131 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 .101 ef. 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 Vehicle Code, (75 PA C,S, 9815), LIENS FOR TAXES, PENALTIES I\t:ID INTEREst GENERAL INFORMATION, Corporation Tax !..W.m! provided under the Fisca[ Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notiQ..e... The filing 01 a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filin9 of revival unlil paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emp[oyer Withholdina Tax. Realty Transfer Tax. Sales ~ Tax. Liauid Fue[s 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 only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not aUach to stock of goods, wares, or merchandise regular[y used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. eLACE.OOHE.EILINQ.NOIICELOBM PLACE OF FILING, The nolice 01 lion shall be filed, (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lion is situated nod (b) in the case of Personal Property, whether tangible or Intanglblo, In the office of the Prothonotary 01 the county In which tho property subject to lien is situated. lIUElMAILC_BE'iIY AL_O.E.NO.IICE.AND.fIILQBIT.Y.QfJiQILC.E G.Et:lEBllLRU.LE.; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling 01 the NOlice by the Commonwealth, Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, before any other obligallon, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged, EXCEPTION: The Commonwealth does not mainlain priori1y of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed, 5f.E.; Act of December 12,1994, P,L. 1015, No, 138. B.aEA.~E.J.IElj Subject to such regulation as the 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 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 liability has become legally unenlorceable, EXCEPTION: Interest on Corporation Taxes is computed alter a lien is paid. I' ,I SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of 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. [f payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest Irom the interest computation date to and through the payment date. For any delinquenltaxes due on or before December 31, 1981, interest is imposed at the following rates. e.s" F,F.. Col, e.N.I. .~.. PER ANNUM (DUE DATE TO PAYMENT DATEI C.I.. G.R.. CA, S.T. - 6'l:' PER ANNUM (DUE DATE TO PAYMENT DATE B1" N.E., G.P" M.l. . 6% PER ANNUM (DUE DATE TO PAYMENT DATEl P.U.R., .,..... PER MOOTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. E.M.T. .314 OF 1% PER MomH OR FRACTION S.8. U. - 314 OF 10,0 PER MONTH OR FRACTION R.T,T. - 6% PEA ANNUM LNH 8. EST. - 6% 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. . 1SO,o PER ANNUM For all taxes that are originally due and payable on and after January 11 1982, the PA Department of Revenue will ca[culate 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: DELINQUENT DATE INTEREST RATE DAII. Y INTEREST FACTOR 111/82THRU 12.'31/82 2()'}4. ,000'48 1I1I83THRU 12/31/83 16~. .000438 1/1/84 THRU 12131184 11% .000301 1/1/85 THRU 12rJl/85 13% .000356 1/1186 THRU 12/31/86 1~. .000274 1/1/87 THRU 12rJ1/87 9% .000247 1I1/88THRU 12rJlfBl 11~. .000301 1/1192 THRU 12fJ1/92 9% .000247 1/1I93THRU 12fJ1/9.4 7'. .000192 1/1195 THRU 12131/97 9% .000247 -.-Taxes that become delinquent on or before December 31,1981 will remain a constant interest rale 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. ~..[nterest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAVS DELINQUENT) X (DAIL V INTEREST FACTOR) Dtsltuu 0' COMPLIANCE OtPr.l109.4' HARRlS6URQ PA t1l1H9U COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY *~ COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE V REISSUE REV.JOO REISSUE eM AFP IHa, ARP 06764 SNYDER, JOHN C 390 ALEXANDER SPRING ROAD CARLISLE PA 17013-9129 COURT OF COMMON PLEAS OF CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number NO.98-4249 Date Filed 7/23/1998 Class of Tax SALES Account Number 23-2040221/000 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 be 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 28TH day of FEBRUARY, 2002 .Original Date of Satisfaction: 3/12/2001 lARRY p, WIlI.IAMS Secretary of Revenue c.l.. 'i7t.-'i:)tt(, a.. '-;;i-'T;6t-(,')'U IV :t. \ , DOROTHY A, TOTION Director, Bureau of Compliance , ~ ~l,; (") '>- J.' e;: [.. lil:-.) '- (:) ~. ," ;~}~~ .. p ., " rv; !'):.i 0 t-- ~ ~~ . .).. :t- o. . I /' r'~ :f~= r1- ~. rl ...- ~ j r'i~ ~~i. '" N " "- ....- '" -0:': ~ ...... ~,,) ::l ~:::1 () L, ~ ~ ~ ""- :;!; z ~ (/) >- cl: cl: (/) W Z Z ..J Z cl: tI. W ~ W Z tI. ::l 0 >' >- z >- (/) :;; I- Z W U. :;; z :i z iii (/) 0 ::l W ~ (.) 0 0:: tI. 0:: (.) W U. U. (/) u. I- 0 0 0 0 Ii: :I: I- :> I- z ~ w >- ::l :;; I- 0 L5 Ii: 0:: (.) s: 0 w cl: :I: :I: Z tI. l- I- 0 W ::l ~ :;; c cl: :;; 0 (.) d z , II I~ I~ .. t , 1':'1 i~ :1 :: I .:,'- l'fC'" )Y;:'~ i' tl': [, , :) II [, 11;r, ~lJ' ",:s,