The URL can be used to link to this page

Home My WebLink About98-04258 .~. " " t.' ',", '\ ~. . " ;'''.l,:). .>'1' ").~~~, ',1'0, ~ " ~t ,!,'\~ "~.:j, j';' ~:~~ t1'\ ~'!'~~-:" {. ,<\ l" r;, :~~i \~, I . :. 1 ii 1 i No. 9( - t;;J.5~ Civil Term i I I , I I ; , /' , , t3,pdIJu t ~~mM " i i J i I I 1 i I i I i , ! i ! 1 1 I i I I I , Court of Common Pleas Cumbo Co. '/.::"t. ,. " ~.;::" , vs. 31 S ~ ..av . . ,,. 'r.i'1~ ,. ' '\ ? ~ .. ': l ;, . . ~\ Iii ", ,. . , i ... '~- . r ~~ ';'~: .' , i1i~I;;~<!.~~.'if._",., :--'t .:;" .~l$"''';''...v.t-.,''.~~r ............. , I ! ll.; ;; ~ t,- I .;t~~~ '0: i~").^ '..' ~ r ''':",' j" , \ I ,~~'!..~.~ ' I ,~,., O'J I.. #0 :". '~~ A 1';' ,.t'I," " ,.., ~,~:".li~~~"i. 4'" i.,: j~~"""\ .,~. ," i~~'.. ~.~' 'j: \' I.... -I' '. i " .(;1\..... ; -Jr-.\ .,- '~.- J." . ~~; . ~ 1"' 'r'.;" , . .~'. '. '.' ;/;.., ,,:'1r .j !'l~.. ~.t' fa:, l''''''''''~i' .,: 1",(' ft,..' .... 1 ill,. , -'t\..~ ~r. J ~'. \! ~,Tti"'.IJ. I . r~ '.. 'I. 1 +, ~~:: ~~ ;.'.1 . ( f.. "$!. ~ .'.Q" l'i!r~.;.,. .'.:llJI': ~ ," 1ft'" 'r"" , i .,~ I " I ~ ~; V' . , , " '1\ ~~j: "l ., . ~t, \'. .'" , ,.. ".,' " REVK'l!111 (ll."~l)lREVOOOKlIl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE DEPT. 280lMe HARRISBURG, PA 1712HUe ~, [\,~-J-\d5~ CwJ>1V\(n CERTIFIED COPY OF LIEN , . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 31 S BALTIMORE INC 31 S BALTIMORE AVE MT HOLLY SPGS, PA 17065-1304 EIN: 25.16999221000 Notice Dale: June 30, 1998 Notice Number: 787.607.198-062.5 To Ihe Prothonotary 01 said court: Pursuant to the laws of the Commonwoahh of Pennsylvania, there is herewith transmitted a certified copy 01 a lien to be entered 01 record in your Cn'lr'.';' :\\<to c\ c.u_1.' ~~~'1 SO Rll Loq(j,U., 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21545488 04.01-97 04-30-97 0.00 199.27 SALES 21545488 05-01.97 05.31.97 0.00 238.48 SALES 21545488 06.01.97 06-30-97 0.00 101.59 TOTAL: 0.00 539.34 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 againsllhe above named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES Iherein due from such 1axpayer and which, after demand for paymenllhereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of Ihe 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 30, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS 31 S BALTIMORE INC NOTICE OF TAX LIEN filedlhis day of at m. LIENS FOR TAXES 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 Secllon 345 01 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 ollhe Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 ofthe Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended, Liens for Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Eslate Tax arise under the Inheritance and Eslale Tax Act of 1982, Acl 01 December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Seclion 1701 el. seq. (For decendanls wi1h dale of death prior 10 December 13, 1982,liens arise under the Inheritance and Estate Tax Acl of 1961,72 P.S. Seclion 2485. 101 et. seq.). Liens for Slate, or Slate 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 Chapler 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTERill GENERAL INFORMATION: .QQ.mQration Tax Liens provided under the Fiscal Code arise at the lime 01 seUlemenl (assessment) and are liens upon the franchises and property, both real and personal, with no further nolice. . The filing 01 a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validily without filing of revival unlil paid. Inheritance Tax LieflS. are Hens on real estate which continue unlillax is paid, Personal Income Tax, Employer Wilhholdina Tax. Reaflv Transfer T~....s and Use Tax. Liauid Fuels Tax. Fuel U~; i~~. Molar Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal propeny of laxpayers, but only after Ihey have been enlered and docke1ed 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. ~LACE OF-THE F.ILIN(tNO.TICEfORM PLACE OF FILING: The notice 01 lien shall be filod: (a) In the case 01 Real Property, in the ollice ollhe Pro1honatary ot1he county in which the properly subjeclto the Hen is situated and (b) In tho caso of Personal Properly, whether lang;blo or inlangible, in tho office of the Prothonotary 01 the county in which tho property subject 10 lien is situated. AUTOMATlCJiE'lI'lAL..oU{OnCEAND..eRIQRIT.'i.OUiOIlCJ; .GENEBALRUL.E; According to the Fiscal Code, too NOlice of Lien is automatically rovived and does nol require refiling of the Nolica by tho CommonweaUh. Any NOlioe 01 Lien IlIed by the CammanweaUh shall have priority 10, and be paid in full, belore any other obligalion, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXC.E.ellQN; The Commonweallh does nal maintain priority of tax liens over any existing mortgagos or liens which are properly recorded 01 the time thal1he lax lien is filed, SEE; Act 01 December 12, 1994, P.L. 1015, No. 138. BELEA~E.OEJ.IEN Subject to such regulation as tho 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 tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed togother with all interest and costs in raspect Ihereof; or (2) the Ilabilily has become legally unenlorceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid, l>ffiL.EMENT OF ACCO!.l.NI The "Total- column (Column 7) lor each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed add~ions and/or penalties, and assessed and accrued interest up to lhe interest computation date on the lace of this notice, If payment or settlement 01 accounl is made after 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, 198t, interest is imposed atlhe following rales. C.S.. F.F., C.L" CN.1. -1M. PER ANNUM (DUE DATE TO PAYMENT DATE) CJ" G.R., CA. S.T. -1M. PER ANNUM (DUE DATE TO PAYMENT DATE) S.L, 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~. PER ANNUM INH & EST. -1M. PER ANNUM LF.T., F.U.T, -1% PER MONTH OR FRACTION M.C.R.T, -1~. PER MONTH OR FRACTION O.F,T, -18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department 01 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 2O'r. .000548 111183 THRU 12131183 16% ,000438 111/84 THRU 12/31f84 11% .000301 111/85 THRU 12/31185 13% .000356 111186 THRU 12/31186 10% .000274 111/87 THRU 12/31187 9'1. .000247 1/1/88THRU 12131/91 11% .000301 1/1192 THRU 12131/92 9<',.. .000247 1/1193 THRU 12/31/94 7~. ,000192 111195 THRU 12131197 9% .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 become delinquent on or after January 1, 1982 are subject to a variable interest that changes each carendar year, .-.Interest is carculated as lollows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUENn X (OAIL Y INTEREST FACTOR) ~ \ ~ ~ JI /',( :11' , (~'-- ill:': i\ t,:; \')-,": !II.. (I! I c; 1\" I i->,: I':.', ~l/' I'.' \ i ':':~I( :'..1:;,':,\ r~I.... ; f" "'<,l L...."., ~~.::~