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Home My WebLink About98-07232 REVK.l~D (D-"!l) REVoooKP COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU Of COMPLIANCE OEPT.:i!80H6 HARRISBURG, PA 17t28-o~6 r,' CERTIFIED COPY OF LIEN No, q8- 1';) 3~ r.:. 1 . .,~; COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Cw.:..Q ',('(fn r:" r ,~'" ",:. . ,JI, .'.) '...d,.'" .., NEASE, ANTHONY K I.".... 160 PONDTDWN RD YORK SPRINGS, PA 17372-9727 SSN: t87.50,9~44/000 Notice Dale: December 16,1998 Notice Number: 356.558,498.121'1 To the Prothonotary of said court: Pursuant to the laws of the Commonweatth of Pennsylvania, there is herewith transmitt&d a certified copy of a lien 10 be entered of record in your county. $q ,CO ~ (:.l.<Jl '8'1lJ.'~3 R~ ~JI./SYl 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21563566 04.0 t.96 06.30.96 2.001.52 3,240.68 SALES 21563566 07.01.96 09.' 0.96 1,399.23 2,108.10 TOTAL: 3,400.75 5,348.78 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12,26,98 The undtm.igned, the $eocrel8ty of Revenu~ (or an authorized dt!legale) of the Commonweallh 01 Pennsylvania. cer1~ies this to be a true and coned copy of a lien agains1 tho above named taKpayor fOf unpaid TAX. INTEREST, ADDlTlONS or PENAL TIES therein duo from such taxpayer and which, afle-r demand 10r payment thereol, rf!malrlS unpaid. The amount 01 such unpaid TAX. INTEREST, ADDITIONS Of PENALTIES is a hen in favor of the Commonweahh 01 Pennsylvania upon the taxp.1ycr's property. mal. personal, 01 both, as the case may be. S~E~'~ (OR AUTHOJ;llED OELEGA1E) O&cembel 16. lE198- DATE PAJ;l,. TOGE RETAINEDGYRECORDINGOfflCE - COMMONWEALTH OF PENNSYLVANIA VS NEASE,ANTHONY K NOTICE OF TAX LIEN filed this day 01 PLACE_OUHE.EILINGNOTJCEEORM PLACE OF FILING: The notice 01 lien shall be filed: (al In Ihe case 01 Real Property, in the office of the Prothonotary of the county in which the property subject 10 the lion is situated and (b} in the case of Personal Property, whether tangible or intangible, in the office 01 the Prothonotary 01 the county in which the property subject 10 lien is situated. A\l.IO.MlI.TIC-BE'lI'lAL_OlliQIlCE_ANO-EllIQBIJ.LOEIiQIlQE GE~EBlILBULE; According 10 Ihe Fisc.al Code, the Notice of Lien is automatically revived and does nol require TaBling of the Notice by the Commonwea~h. Any Notice at Lien filed by the Commonwealth shall have priority to, and be paid in tull, before any other obligation, judgement. claim, lien, or estate is satisfied from a subsequent judicial sal6 or liability with which the property may be charged. "~QEfllQ~; Tne Commonwea~h does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time thai the tax lien is filed. SfE.: Act of December t2, 1994, P.L. IOt5, No. 138. BELfM;"-OELJEtI Subject to such regulation as the Secretary or his delegate may prescribe,the Secretary or his delegate may issue a certificate 01 release 01 any lien imposed with 18Specl to any tax if: {'} the jiability.is satisfiod, 5alisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereol; or (2) Ihe iiability has hecome legally unenforceable. ~CEPTION; Interest on Corporation Taxes is computed alter a lien is paid. SEJ:Il,EMENI.QE.AC~Q_UHI The "Total" column (Column 7) tor each type of tax lis1ed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor penalties, arid assessed and accrued interest up to the interest computation date on the lace 01 this notice. If payment or settlement of account is made after the interest compu1ation date, the payment must include the lien filing costs and accrued interest from the interest computation date 10 and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s.. EF., CL C.N.1. . eo,.. PER ANNUM {DUE DATE TO PAYMENT DATE) C.I.. G.R., CA, S.T. - 6".. PEA ANNUM (DUE DATE TO PAYM(NT DATEI BL., N.E., G,P., M,l -~. PER ANNUM (OUE OATE TO PA.YMENT DATE P,UR. .,.... PER MOOTH OR FRACTtOO (QUE DATE TO PAYMENT ('lATE) P.l,T.. E.M.T. - 314 OF ,..... PER MONTHOA FRACTION s.8. u. - 3i4 OF 1'1. PER MOM"H OR FRACTION RT.T -6<>';' PER ANNUM INH 8. EST .(i".. PER ANNUM L,F.T" F.U.T. - ,.... PER MONTH OR FRACTION MCRT - ,.... PEA MOOTH OR rR6..CTION O.F.T. .'l3"..PERANNlM.4 For all1axes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily intere~ on all tax deliciencies using an annual interest r&le that wili ValY (10m c.:..lendat )'E:lill. Inleres1 is calculated on a daily basis at the following rates: OalNQUENT DATE NTF.RE~T RATE DAILV INTEREST fACTOR 1I11t121'HRU 12131182 1I1,p:lTHRU 121:.1118:3 1."1f84 THRU ~21:.1'r'84 MIf!5THRU 121J1I85 11116(,THRU Uf.JlIB6 1'1IB7THRU 12fJ11(l7 V118BTHRU 121:.11191 1I11{12THRU 121:.11192 1I119:J1HRU 12IJ111U. "1I95THRU 121:.111tlll 111f991HRU 12131flX' ",... ,"- "... ,,... '(I". 9'. "... .... '" .... ,... OOO~1l OO00C31l oa03~1 ,OO03~6 000274 00(124''- 000301 000':>47 0{'(l1i2 000,:>47 0001112 at m. --Taxes thaI become delinquent on or before December 31, 1981 will remain a constanllOteresl rale unlillhe d9i1nquent balance is paid 011. -..Taxes that become delinquent on or a1ler January 1, 1982 are subject to 0. variable inlerest that changes l:'<3ch caicndar yeal. -.Ime-Test i~, calculated aslollow::;: INTEREST = (BALANCE OFTAX UNPAID) X(NUIABER OF DAYS DELlNOUENT) X (DAILY INTEREST FACTOR) " ." ...." . :"..,: . ", -'. _' :' ~ ' .. : l' .. . . ~ ' , . ' ,'~ t . , .'.. . UEm; FOR TAX~ Uens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amanded. Uens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code 01 197t, 72 P.S. Seclion 7345, as amended. Liens for Realty Tran!:rler Tax arise under Section 1112.C 01 the lax Reform Code of 1971,72 P.S. Section 81 t2-C, as amended. Liens for Liquid Fuels Tax arise under S~ction 13 of the Liquid fuels Tax Ad, 72 P.S. Section 26~ 1.M, as arflended. 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 PA. C.S. 96t5)_ Uens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of t982. Act 01 December 13, 1982, P.L. 1086, No. 225 Soction 1 ot. soq., 72 PA. C.S.A. Section 1701 et. scq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of t961. 72 P.S. Section 2485 - to1 01. seq-!- Uens for State, or Stale and Local Sales, Use and Holel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, t971, No.2 as amended, 72 P.S. Section 7242. Ucn::> fer Mctcrbu::> Road Tax arise under Chapter 98 of PA Vehic-Ie Code, (75 PA C.S. 9815). LIEN$.EQRJ AXE$~I'"NALTIES, ANDJI'ITEBE$I GENERAL INFORMATION: QQn:x:I.r.ation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are hens upon the franchises and property, both real and personal, w.lth.M.tullbeIJJOlic_c:. The filing 01 a Notice of lien with a county Prothonotary is not a requisite. and the lien remains in lull fOlce and validity Without filing of revival until paid, lnhor.i:t.anQll...Istlll.wns are liens on real estate which continue until tax is paid. &LS2l1llJowmILIM...ErrtPICyeLWJtbboldlog,J ax.Ro"ltl'~laDslor. Jax.. S.lo. WllLUJilLIa.lU.iQuid.EuolUax..EuoLUslLl.x.J~Pl0LC.rmrS.Boad3ax_'Dd MOI01busJ.a1I: liens are liens upon the flanchlses as well as real and personal property of taxpayers, but only after they have been entered and dockeled 01 record by the Prothonotary 01 the county wh8le such property is s:1uated and shall not attach 10 stock of goods, wales, or mClcnandlso regularly u~d m the ordinary (".curse of bUSiness oj the taKpaym. lho lien has pnorlty hom1ho d..~I(' of entry of record. ~ P t-..... >- C'J >- ;;d ~ ~:- r:; ~ > - /---: " . . CN U!<'"? ,-, ~~~J ;.~~ - I:'- ~:_-~;. , ....... ~ ~- ....;: , ~;;j ~ c:;:::: ~ - , .,......- ~ C') ~.' 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