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Home My WebLink About98-06052 ,( . . \ No. 1l1. ~05: ~ Civil Term I I:., I ! I, \, ., , " '. ~ I '\ it ~h>N i /~_n ,. vs. ~ ~'A""':"''''' If' r:-..-(pA~-,,"~ -~. Court of Common Pleas Cumbo Co. v~ I; t ~ \ . ~' 1 ; I \ I I " '. '. ~ '-'~ :': " ')', "- ~,' ~ , " 'r, I , . ~l I: j . , "'I' :r, if .~<;' .. -', . ..," . .~t1jr'~i' . ...,....)!.- ! ; i i " ',;. . ',:,\ ) (". 'l,~:. R(VI\,,"\I (1l1l~1 '1l....{...)1I.~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' IilJ~\b\(' OJ' C(lfWLlA......1. lHI" a"..... uAnlll~wJIl<. PI. 111.1.,,,,,, Nu, q~- l,l.F)) CERTIFIED COPY OF LIEN \'. II I \ COU RT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA KEllY FINANCIAL SERVICES 710 BRIDGE STREET NEW CUMBERLAND. PA 17070 INC EIN 23.:?B7477fiiCIOO NotlC(> Dille S{jp!f~mbor 20,1998 Notice Number: 249-242.298.091-5 J ,\ I' I' f , , , I I; r 10 the Prothonotary 01 said cour!; Pursuant 10 the laws of the Commonwe.1~h at Pennsylvania. there IS horewlth transmitled a certified , copy 01 a lion to be eole/cd 01 record In your county. ~.. f ,11 (/,Vt..) X\ 1 TAX TYPE '-'1 .r. --. 1 C.,-1. ,\~ ro u ':' ~ 2 ACCOUNT 10 7 TOTAL DUE ,:'1\ '\ 'J \_ \: , "..' 3 TAX PERIOD BEGIN 04.01.97 4 TAX PERIOD END 06-30.97 5 EVENT NUMBER 6 TAX DUE EMPL 19t95114 944.57 944.57 1,516,25 1,516,25 9,00 TOTAL: FILING FEElS): INTEREST COMPUTATION DATE: 09.30.98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth 01 Pennsylvania, certitles this to be a true and correct copy 01 a lien against the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor oayment thereat, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in lavor 01 the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGA TE) September 20, 1998 DATE PART'. TOBE RETAINED BY RECORDING OFFICE L [;' r' l' 'I i 1 \ , " :' J I ~ i; !i': , I ,I i \,"'. ,-. COMMONWEALTH OF PENNSVLVANIA VS KELL V FINANCIAL SERVICES INC NOTICE OF TAX LIEN liIedlhis day 01 at m LIENS fOR.T.AXES Liens for Corporation Taxes arise under Seclion 1401 01 the Fi5cal 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 01 1971. 72 P.S. SeeMn 7345. as amended. liens tor Realty Transfer Tax arise under SeeMn 1112.C ot the Tax Relorm Code of 1971,72 P.S. Section 8112-C. as amended. liens 10r liquid Fuels Tax arise undor Section 13 oltha Liquid Fuels T a~ Act, 72 P .5. Section 2611.M. as amended. liens for Fuel Use Tax arise under Section 1301 the Fuel Use Tax Act, 72 P,S. Section 2614.13, as amended. Liens tor Molor Carriers Road Tax arise under Chapter 96 at the PA Vehicle Code, (75 PA, C,S, 9615), Liens for Inheritance Tax and Estate Tax arise under the lnherilance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086. No. 225 Section 1 at. seq., 72 PA. C.s.A. Section 1701 at. seq. (For decendanls with dale of death prior 10 December 13. 1982. liens arise under the InherItance and Estate Tax Act of 1961.72 P.S. Seclion 2485 - 101 at. seq.). Liens for Stale, or Slate and Local Sales. Use and Holel Occupancy Tax and Public Transponation Assistance Fund Taxes and Fees arise under Section 242. Act of March 4,1971, No.2 as amended, 72 P.S. Section 7242. Liens lor Motorbus Road Tax arise under Chapter 98 ot PA Vehicle Code, (75 PA C,S, 9a15), ~IE~$..fQILIME,$..EE~ALJJES_i',NQJI'IIEIlESJ GENERAL INFORMATION: QQmQLation Tax Lie..m provided under the Fiscal Code arise at the lime of settlement (assessment) and are bens upon the franchises and property, both real and personal, wJ1b...ncliYI1hqLDQHc_e.... The filing 01 a Notice of Lien with a county Prothonotary is not a requisite, and Ihe lien remains In fu1l10rce and validity without filing of revival until paid. lnlliu:lt~~ are liens on real estate which continue until tax is paid. Personal Income Tax. EmRlo~bhqld!l}9..l~?i..B!laJty,~[aJlst~Lla_x,~Sales and Use Tax Liauid..BL~lteLU.s..~~a;:s.1tolo1-C,;mtl;us--8Q~d_lax_<:!.nd MQ!QL~ liens are liens upon the 1ranchises as well as real and personal property of taxpayers, bul only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach 10 stock 01 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority lrom the date 01 entry 01 record. .. PLACE OF THE FILING NOTICE FORM P, A(.;L U' fiLING I ~'f' n(JtICl~ 01 hon ~tliltl bl' tllod (a) In lrll.' C;il~jfJ 01 ~IOht Prup"rl~ III ttll.' OIlICl' at thf' Prolhonotary olltlf~ county In which Itw pfOpUfty '.Ulllflct 10 tho lien I';; !:lluatfJd and (b) In thf_' C<l!:lt Of Poro;;on.al PropOIty, whothOf I,Jll~I't)lf' (11 rntiln~llble. In trw otllen ot HlO Prothonotary 01 tt1l' counly In which ttw PfOporty ~ubl(!ct 10 lien IS SIIU.ltod AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE Gt-NEFlAL nULl Accordlnq t,) U10 FISCill Codu, 1 tit. Notice 01 LIOIl 1$ ;JUIOmallcally f,~vlvA(1 ilnd dO'(J!; not f(lQUlrc refllrn;l o! tho NollCO by Iho Cornrnonwuahtl An.y NOllcl' at LlCn tiled by ttw Commonwoal1h shall hllvo prlonly 10. and tx. pilld In full, betore any olher obllgallon, ludgemont. claim, hen, or e5tiltf~ 15 satlsllcd trom a subsuquonttudlclal ::;a18 or habtl1ty wIth which !rlf_' property may bo chmged. EXCEPTION; Tho Commonwealth does not millnltilfl pllorlly 01 lilX hen::; ovor any oXlstlng mortgages or hon!: which are properly wcofded at the time that tho tax lion IS Illed SEE; Act ot Docemoor 12.1994. PL IOlS. No. 138. RELEASE OF LIEN $UtJlf!Clt(l such regulatIOn aG the SoclOtary or hiS dolegate may proscribe, the Secl81<UYor hl5 delegate may Issue a certrtlcalf~ 01 roleasA of any Iren Imposed With respect to any tax it (I) the liability IS satisfIed, satisfaction consistmg 01 payment oltho amount assossed together with all Interest and costs in respect thereot; or (2} the liability has become legally unenforceable. EXCEP.1JO~; lnloreSl on Corpora/ion T c1/WS IS compufed (lifer a lmn IS paid. SETTLEMENUlE ACCOUNT The .Total~ column (Column 7) for each 1ypo at lax hsted on thiS Notice of Lien comprises the balanco of Tax Due (Column 6) plus assessed additions andlor penalties. and assessed and accrued Inlerest up 10 tho mterest computation dale on the taco olthl!: notice. If payment or setllement 01 account is made altet the interesl computation date, lhe payment must Include the lien tiling costs and accrued interest lrom the Intorest computation dato to and through the payment date. For any dehnQuenl taxes due on or belore December 31. 1981, interest is Imposed at the to\lowmg tales. C s. F F ,C L, C Nl - 6'l. PEA ANNUM iDUE DATE TO PAYMENT DATE) CI,GA,CA ST .ti.... PER ANNUM lDUE DATE TO PAYMENT DATE) SI..,NE GP /.11 -6<:. PER ANNUMiDUE DATE TO PAYMENT DATEi P U A .1<:. PER MONTH OR FRACTIOO lOUE DATE TO PAYMENT DATE) PIT.. EMT .314 OF 1<:. PER MONTH OR FRACTION S '" U .3'4 OF 1~,. PER MONTH OR FRACTION ATT .6<:. PER ANNUM INH & EST .6":0 PEA ANNUtJ L FT. F U_T . I":. PER M(:t.jl H OR FRACTIOO /,1 CRT - 10.. PER MONTH OR FRACTION OFT .18'l. PER ANNUM For all taxes that are originally due and payable on and aller January 1, 1982. the PA Departmenl 01 Revenue will calculate daily interest on all tax defiCienCies using an annual interest rate that will vary tram calendar year, Interest IS calculated on a daily baSIS atlhe followmg rates: DELlNOUENT DATE INTEREST RATE DAII..Y INTEREST FACTOR 1/1182 THAU 12'3116Z 20":. 000~4S 11\183 THAU 12:31183 1M. .000438 111184 THAU 12131/84 11<:. 000301 111185 THAU 12131il1S 1~. .0003~6 111186THAU 12/31196 10'l. 000274 l/lISiTHAU 12131il17 ~. 000247 111188THAU 121'JI/91 11<:. 000301 111192 THAU 12/31/92 ~. .000247 1J1193THRU 12131194 7":. 000192 1/li9STHRU 12I'J1/97 9'\0 .000247 --.Taxes that become delinquent on or belore December 31, 1981 will remain a constant interest rate until the delinquent balance is paid all. --Taxes thaI become delinquent on or aller January 1, 1982 are subject to a varfable interest that changes each calendar year, --Inlerest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT] X (DAILY INTEREST FACTOR)