HomeMy WebLinkAbout98-06051
No, tl{-. t/;0.5'1 Civil Term
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Court of Common Pleas
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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lHJRI:AU or l:OPAf'lIANC[
OEPT 21"-'\04',
HARRISBURG PA 1712H.(J"'4t,
No,
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
KELLY FINANCIAL SERVICES
710 BRIDGE ST
NEW CUMBERLAND. PA 17070
[tN. 23.22261491000
Notlr.p D,,'e: September 20.1998
Notl,-t' Numbe.: 148-702.998.091.5
To the Prothonotary 01 ~aid court; Pursuant to the laws 01 the
Commonwea~h 01 Pennsylvania, ther() is herewIth transmllled a certified
copy 01 a hen to be entered 01 record In your county.
EMPL
13775739
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3 4 5 fi 7
TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
10-01-96 12.31-96 0,00 174,97
TOTAL: 0,00 174,97
FILING FEElS): 9,00
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1
TAX TYPE
2
ACCOUNT ID
INTEREST COMPUTATION DATE: 09.30.98
The undersigned. the Secretary of Revenue (or an authorized delegate) of the Commonwealth 01 Pennsylvania. certifies this to be a true and correct
copy of a lien against the above named taxpayer tor unpaid TAX. INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which,
after demand tor payment thereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES IS a lien in tavor oj the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal. or both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
September 20, 1998
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
vs
KHl V f"INANC;IAl SERVICrS
NOTICE OF TAX LIEN
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LIENS FOR TAXES
liens tor Corporalion Taxos ilTlSf) 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 01 lhe Tax Reform Code 01 1971, 72 P .S. Section 7345. as
amended.
liens tor Really Transfer 1 8A arise under Section 1112.C ollhe Tax Retorm
Code of 1971,72 P.S. Secll\.ll"i 8112.C. as amended.
liens tor 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 ollhe Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
liens lor Motor Carriers Road Tax arise under Chapter 96 ollhe PA Vehicle
Code, (75 PA, C,S, 9615),
liens lor Inheritance Tax and Estale Tax arise undor the lnherilance and
Estate Tax ACl 011982. Act 01 December 13. 1982. P.L. 1086, No. 225 Section
1 at. seq., 72 PA. C.SA Section 1701 al. seq. (For decendanls with dale of
death prior 10 December 13, 1982. hens arise under the Inheritance and Estate
Tax Act of 1961,72 P,S. Section 2485. 101 at. seq.).
liens lor Slale. or Stale 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 amended. 72 P.S. Section 7242.
Liens lor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C,S, 9815),
LiENS EOR TAXES, PENAL TIES ANDJNTERESJ
GENERAL INFORMATION:
C_Q1POla\iQJL~alLLie_n$ provided under the Fiscal Code arise al the lime of
settlement (assessment) and are liens upon the Iranchises and property, both
real and personal, wjtb....nQJur1heLO'QI~e" The filing o! a Notice of Lien with a
county Prolhonotary is not a requisile, and the lien remains in full force and
validily without filing oj revival until paid.
lohm:i1M.c-,~...IalJ.iens ar(1liens on real estate which continue until tax is paid.
E:(ILS.9naUnwme~a~~.~rnpIQY~LW!lbbQltlr.ng_la.x._B.eal,!y_Ira.r'I$feL Tax......Sa,les
amLUsu_a_~Lktui(;,LE.u.91uax...fJJeLu.sl2......1"'l'!.......~.{toJQLCarrJ_els_8o.ad~aXn_and
MQto.lb1..l.~ hens are liens upon lhe franchises as well as real and personal
property 01 taxpayers, but only after they have been enlered and docketed of
record by the Prothonotary of the county where such property is situated and
shall not allach 10 stock 01 goods, wares, or merchandise regularly used in the
ordinary course of business 01 the taxpayer. The lien has priority from the dale
of entry of record.
PLACE OF THE FILING NOTICE FORM
~\A,';( or FilING 111ll notlct:' of IINl shall 1)(, liloO l.l) In 1M C,lSU of Real
Prllporty. In IIw olIICf! 01 ttw J-IrothonOI.1rY ot till! county In which lho property
';u!Jlffclto thl' ilfHllr, !;IIU.ltod ilnd (b) In Hit. Cil~;f) 01 Pur!>on.11 Proporly. wholher
1.HHI,lll" ur Inl,Hl<!lble. mlhu Oltl(;(' 01 ltw PlOlhclrlolalY 01 the counly In which
ltll' 'propmly ~lJb;nd tv Itorl I!> ~IIUillcd
AUTOMATIC REVIVAL OF NOTICE AND PRlORrry OF NOTiCE
c",!:N:J1M. nULE. AccoHI'ng 1(' lhf' FI~r..11 Codu, ltlo Nolloo 01 LIon IS
automilllcally wVlvud and dou~ not ruqUlIE! rollling o! tho Nollco by lho
Cornrnonweahh, Any Notice of Lion Illod by th(' Commonwealth shall have
prlollly 10. all(J b(J p.11d to full. bolow any other obli~lilllon, ludgement. claim.
hun. O' estate IS $.11Istled frorn a 5ub!>oquonllUdlCI<l1 sale or hablll1y WIth which
Itlf' proporly m.1y be charged. EXCEPTION: nil' Commonwealth does not
maintain priority ot lax lions over allY eXisting mortgagos 01 liens which are
properly f()wrded alltle time Ihalthe lax hen IS IlIed SEE: Act 01 Oecember
12,1994, PL 1015, No 138.
RELEASE OF LIEN
SUblocllO such logulallon as the Secretary or hIS delegato may prescribe, the
Socretmy or hi!> delegale may Issue a cer1rllcale of release 01 any hen Imposed
Wltrl respeclto any lax il; (1) lhEl liability is sallsllOd, satisfacllon consisting 01
paymenl of lho amount assessed togelher wllh all interosl and COS1S in respect
thereof; or (2flhe Irabillty has became legally url'Jnlorcoablo. EXCfETIQtt
Inlerosl on Corporation Taxes is com puled after a lion IS paid.
SffiLEMENT.OI'ACCOUNT
The .Tolal. column (Column 7) for each type of tax lisled on this Notice of Lien
comprIses the balance oj Tax Due (Column 6) plus assessed additions and/or
penallles. and assessed and accrued mlerest up 10 the Inlerest compulation
dale on the lace at this notice.
II paymenl Of selllement 01 account is made alter the interest computation date,
the payment must snclude the lien tiling costs and accrued interesllrom the
Inlerest computation date to and lhrough Ihe payment date.
For any del1nquenl taxes due on or before December 31, t981, inlerest is
Imp::lsed at th'! following rates.
c s. F F. CL. C Nl .6':. PER A~UM (DUE DATE TO PAYMENT DATE)
C I GR. C A , $T - 6<:. PER ANNUt.lIOUE DATE TO PAYMENT DATE)
B L , N E. G P. MI' 6':. PER ANNUM (DUE DATE TO PAYMENT DATE)
PUR - 1<:. PER MONTH OR FRACTION /DUE DATE TO PAYMENT DATE)
PIT. E t.t T - 314 OF t~.. PER MONTH OR FRACTION
S 8 U .314 OF 1<:. PER MONTH OR FRACTION
RTT _~.PERANNUM
INH to EST .1)".. PER ANNUM
L F.1.. FUT - 1<:~ PER MONTH OR FRACTION
t,l CRT .1<:. PER t.1ONTH OR FRACTION
o F,T - HI",. PER ANNUM
FOf all taxes that are originally due and payable on and alter January 1. 1982.
Ihe PA Department 01 Revenue will calculate daily interest on all tax
deliciencies USin9 an annual interest rate lhat will vary tram calendar year.
Inlerest is calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111la2THRU 12.'31182 2()",. .000548
1:1IB3THRU 12131rll3 ".,. ooo.t38
111184 THRU 12131/84 11<:. .000301
11118SHlRU12131rll5 ,,.,. .000356
lt1l86THAU 12f31>1J6 10". .00027<4
111187THRU 12131>1J7 ,.,. .000247
11l188THAU 12131/91 11<:. .000301
111192 THRU 12m/92 ,." 000247
111193THRU 12131/ff4 .., 000192
1/1/95THRU 1ZI31197 ,.,. .0002<47
-.Taxes that become delinquent on or belore December 3t, 1981 will remain
a conslant interest rate untillhe delinquent balance is paid off.
--"Taxes lhat become delinquent on or after January 1. 1982 are subject to a
variable inleresllhat changes each calendar year.
--tnterest is calculated as lollows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELlNOUEND X (DAILY INTEREST FACTOR)