HomeMy WebLinkAbout98-04252
'. "
" ,
..); ,.l (
,IJ r ~',~t .....'...
" ' Jr"
, .','Q,. i
. l ~ t"' ~/i'..
. l~ ~
~ ~l. A~
J "1,", f'
( ~~I>
)" '~"""v
, . {I'il;::
~\
t,
~ ...-,..
l ~ .. . ,
! .t:+';~,;,~~",:",:.",~",< ,=,
I. < ' ','
:., I~~.
I ...~:.. . ('
ii "",- '., ~
I .~~ ~ ..' ... ,.
1-, .~t.'~.. .,',"'.
: ,<<;.,./
Ii .~ ~ ' . " ~ l. r,
, )~. ,~. '
r~\':"g\<~,"IIJ,' .i,!
;: ;,..:r;.\ ," .
I ~' ." .
1 "l-~~ \}." ' ~ : " .'
1 ~' 'lr"\ ".'
I ...~,), "~.' .
,':, . ~,~ ~-t'
l~' , " . '
r'( ;,~~,\ ' ,
" litl,f(" <('
I ~<I' Y '.. ~~~I
\ ~,~ ,'~ ~"~\.11;.
1.<'0 '~" .
I ", .' I.,
I' ..,;;' .>0/;.. .. .', .
, . .J. ",,,, '.
~f. ',' ~.!f. i
." "~'~.L,I " .~;~i;.~~
I.' '':'-t" " ',..... ~
''"I' . 4. .
I ~ ., '
I .'
'. ,
..
i
I
I
i
I
I
I
I
I
I
I
I
I
1
No. CJ1- l/:l5;; Civil Term
/3w~A'1 1 {I~J~"d4
vs.
(3. 11 0 *~.A
,;
I
I
I
,
,
i
i
i
,
I
I
,
i
I
I
1
1
I
!
i
I
I
I
I
I
I
I
,
I
,
I '
,
.'!,:
Court of Common Pleas
Cumbo Co.
f"
........
".
'-........
-......,
t..
\:.
I~:
r \
t
~:
" '"<II
, I
~)
~:
I
I
'11:.\-
, t'1
t.
.,
',."~,,
~. '
"
'.
,:'
,
~
Vi
,
'.l\
J~".
\,
4.
"
l~':
'(;J.
\
r" .
REVK'1~9 (9-95)fREVOOOK91
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPLIANCE
OEPT,280i48
HARRISBURG, PA 17129'()946
NQ -
q~- /fd-59 Cv:..:..D1e.ffY\
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
HARNER,B A
99 FRONT ST
WEST FAIRVIEW, PA 17025-3212
SSN, 195-32-2109/000
NOllce Dale, June 30, 1998
Notice Number: 788-202-898-062-5
To lhe Prolhonolary 01 said court: Pursuant 10 the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a fien to be entered 01 record in your county.
,\\q ,00 ~ C.LL~ 8SCf8D {Ztt LP q ();LO
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21108172 to-01-97 10-31-97 938,04 1,160,64
SALES 21108172 11-01-97 11-30-97 721.90 887.50
TOTAL: 1,659,94 2,048,14
FILING FEE(S): 9.00
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 of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES 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 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
HARNER,S A
NOTICE OF TAX LIEN
filed this
dayol
of
fTl.
UEtiS.fQIilAXES
Liens for Corporation Taxes arise under Soctloo 1401 altho Fisoal Codo, 72
P.S, Section 1404, os amanded,
Liens for Personal Income Tax and Employor Withholding Tax ariao undur
Sactlon 345 of Ihe Tax Reform Code 01 1971, 72 P.S, Socllon 7345, 06
amended.
Liens for Raalty Transler Tax arisa undar Saclion 1112.C ollho T "' flolorlll
Code of 1971,72 P.S. Saclion 8112-C, os IImandod,
Liens for Liquid Fuels Tax arise under Section 13 olllle Liquid Fuol!; T (I); Act.
72 P.S, Section 2611-M, as amended,
Liens for Fuel Use Tax arise under Section 13 of Iho Fuol Uso Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise undor Chapter 96 ollha PA VlJhlclu
Code, (75 PA, C.S, 9615),
Liens for Inheritance Tax and Estate Tax arise undor tho lnhorilnnco llnd
Es1ale Tax Act of 1982, Acl of December 13, 1982, P,L.. 1086, No. 226 Socllon
1 el. seq" 72 PA, C,S,A. Section 1701 el. seq, (For dacendonls wllh dalo 01
death prior to December 13, 1982,liens arise undor the Inhoritanco nnd ESllllo
Tax Act 011961, 72 P,S. Section 2485 - 101 el. seq,),
Liens for State, or Slate and Local Sales, Use and Holel Occupnncy Tax and
Public Transportation Assistance Fund Taxes and Fees ariso undor Soction
242, Act of March 4, 1971, No, 2 as amended, 72 P,S, Section 7242,
Liens for MOlorbus Rood Tax arise under Chaplor 98 01 PA Vahiclo Code, (76
PA C.s. 9815).
LJl:NS FOR TAXES. PEti!\I.IlE.S.MDJNIEAESI
GENERAL INFORMATION:
Corporation Tax Liens provided under the Fiscal Code uriso at Iho limo of
settlement (assessment) and are liens upon tho franchlsos llnd proporty, hath
real and personal, with no further nolice. The filing of a NOlico 01 Lion wilh a
county Prothonotary is not a requisite, and the lion remains In lull tarco nnd
validity without filing of levival until paid.
Inheritance Tax Liens are liens on real estate whIch conlinuo unlH lax 15 paid.
Personallncom. Tax, Emplov.r WitbbQ]ding.1llx..BOfiIlY_'lIlflo!oLlnx"Snloo
and Us. Tax, Liouid Fuels Tax, Fuel Usilix..MQ!QLCeuio,o,.Roed.lfix.nmJ
Motorbus Tax liens are liens upon tho franchlsos as woll AS rOAI and pOIGollnl
property of laxpaya,s, bul only altor Ihoy havo boon onlo:od and dockelod 01
record by the Prothonotary of the county whow sLlch propolly is slluntod and
shall not attach to slack of goods, wares, or mnrc1landlsu fO(lulllrly uRod In Iho
ordinary course of business of the taxpayor. Thnlioll has pliorlly IrOI1lI!Jo datu
of entry of record.
PLACE OF TilE FILING NOTICE FORM
PLACE OF FILING, Tho nolico of 11011 ol1all bo IlIed, (n) In Iho CIlOO 01 ROlli
Proporly, In Iho offico of 11111 Prothonotmy ollllo county in which tho property
Bubjocllo Iho lion is nitunlod IInd (h) In Iho 01190 01 Po/Donal PloP'Jlly, whother
tnn{liblo or Intangiblo, In 1110 ollleo 01 tho Prothonolnry ollha counly in which
Iho plOporly nul~oclto liun Is slhJiltod.
AUIOMATIC.REVIVAL Of NOTICE ANO,/'A10AII.V_QF_NO.I1CE
O~N~nAL nUL~; Accord"l{I to Iho Fiscnl Codo, tho Nollco of Lien is
nutornllllcl'tUy IfJvivod IIncl doos n:lt roquire IclUing of tho Notice by the
Comll1onwaa~h, Any NollCo 01 Lion iliad by Ihe Commonweailh shail hove
/)fiOriIV la, And 1>0 paid in lull, bololo any 01 her ob!/gaHon, judgemont. claim,
IOn,OI OSIAlo Is Mllslled from n subsoquent judicialsalo or liability with whIch
1110 ,'opelly lIlay bo chorgl/li, ~XCEeriQN; Tho Commonweailh does not
1l11linlllin 1l,lollly 01 llu IIon9 OVm any DxJslJng m01fgngos 01 lions which are
pwpfJrly rncor(/fuJ nllllu tuno thallho tax lion is liled. s.E.~ Act of December
12, IU1I4, PL 10 H., No, 13U,
RELEASE_OELIEN
SUhJU{:llo slJeh lurlulnllon nB Iho Socretnry or his delegale may proscribo,lhe
Sefl/ull1ryor his do oUlllo may Issue a celtificate of relear.e of any lien imposed
Wllh IOspocllo Ilny Inx if: (l) Ihu liabilily is satisfied, satisfaclion consisting of
IlolYlJ1onl 01 1110 i1IllCllJnt nssossod logether wilh all interest and costs in respect
Il10rool; 0112) Iho liabilily has bocomo legally unenlorceable, EXCEPTION;
Inlull/r.1 Oil (;o/l)Olallon Tnxos Is computod aller a lion Is paid.
SElTLEMENLQEACJ~.Ql1NI
I hfJ "lulal" cl..llurnn (Column 7) for each lype of tax listed on this Notice of Lien
cOlllprisfJ9 tho ImlancfJ of Tax Duo (Column 6) plus assessed additions andlor
ponnlll05, lUlU llSBOGSQd and accruod interest up to the interest computation
dllto on lho lar.u ollhlll nolico.
II pnyrnolll or Bolllemonl of account Is made after the interost computallon date,
Iho p(lymonl IIIU5t include the lien filing costs and accrued interest from the
Inlor06t compulatlon dalo 10 and Ihrough Ihe payment date.
FOI any dolinquontlnxos duo on or before December 31, 1981, inlerest is
IrnpoBod otllla following mlos.
co,. r r., 0 l, C N I '6~. PER ANNUM fDUE DATE TO PAYMENT DATE)
~L.~'t',', g1<~I~ ::~: ~~~~~~~~ 19~~g~~~ ~g~:~~~~g~~~l
P u ,t . 1'- PER MOOTH OR FRACTroo (OUE DATE TO PAYMENT DATE)
I'.I,L tMT. . :114 OF I'. PEA MONTH OR FRACTION
6 ,., U . :1104 OF I'. PER MONTH OR FRACTION
flT.T . 6'1. PER ANNUM
INII ,., E01 . tl'J.. PEn ANNUM
IF,T,, F U.T '1'. I'ERMOOTH OR FRACTION
M,C n,T. . l". PEA MONTH OR FRACTION
o F.T, ,18'1. PER ANNUM
For alllilxos Ihut /HO originally due and payable on and after January 1, 1982,
Iha PA Doporlmenl 01 Rovonue will calculale dolly inlerest on all tax
doliciencios using an annunllnlorest rate thai will vary from calendar year.
Inloro~t Is calculatod on a dlllly basis at the following rates:
DtllNCUl:.Nr DATE INTEREST RATE DAILY INTEREST FACTOR
[1'<<
i.:._
1'"
rl",
: ~ ..,
1
; ~r.
\ 1
:. --F..'
J
l/'I
1:/';
11_/-
I(f:'.',
"I'
iF
Ii
,I
II
Ii
j-
,I,
I, '
..,~f.,l'/?:~
,.~, ',,;
:".t3;'I."'~''iJ~
;:II.......,.o-'..t
;,.~(',J~.~.~:~~
-j;.
IIII82Tllnu 12f.111\12 20<1. .000548
111/03 Tllnu Uf.IllO:I 16'1. .000438
1/1/8" TlHlU lZf.lI/fI" 11'1. ,000:101
111105 Tlmu 12r.JIIIl~ 1:M. .000356
1/IIUllTlmU12f.1litI6 I~. .000274
11111I111mU12f.1l1\11 9'). .000247
1fIIUlITlIIlUI2f.1lNI 11'1. .000301
1/IIV2T1mU12r.JlI02 9'1. ,000247
1IIIg3TIHlU 12f.1llU4 7'. .000192
ll1lD~Tlmu 12f.1li\f7 9% .000247
...laxos IhnllJOcomo dolinquont on or beforo December 31, 1981 will remain
a COIlEilllnllnlolOGI rate untillho delinquent balance Is paid off.
... T a)cos Ihal bocomo dolinquont on or aller January 1, 1982 are subject to a
vlIIlahlo lnlorostlhnl changos each calendar year.
...lntu/05115 clllculalod as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)