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Home My WebLink About00-05251 ""'''''--"'~~'' ~ . __ ~_L COMMONif~ OF~~l~~~; I DEPARTMENT OF REVENUE ~~ "'"""" ~~~ .......~-.".O!rk'. REVK-159 (9-95) REVOOOK9 BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $ ? 00 rpfj C~ f(l6Qs- Rtt q q J 13 HABECKER, GERALD B 5412 LEGENE LN ENOLA PA 17025-1241 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, 00 Jill PENNSYLVANIA ' " ""i--/ L j ,"',1 Q. 1'< d! i:;:1' ..... SSN: 188-32-31601000 Notice Date: July 25, 2000 Notice Number: 215-034-500-072-0 ." ,. ,- ---, GUI\t'i-H',r ':':'1:' r-'''UNfr ,"""--, LI_lll';,) v'' i PENNSYL\I;\NlA ' To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county, 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN ENO EMPL 1937340S 01-01,99 03,31-99 1 216.89 400,07 TOTAL: 216,89 400,07 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08,04-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of PerlOsylvania, certtiies this to be a true and correct copy of a lien against the above named taxpayer for u~paid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid, The amount 01 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. ~ (1-. ,=,-.,~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July 25. 2000 DATE PART 1 - TO BE RETAINED BY RECOROING OFFICE .."-~- ~- -'.,: ";~~tm~~-ili!iii~~m~i_~t!~iI~d1~.\'iI~~~b.~~~~~.Jj ,~......I....~~~~";-~i. ,,;.;I~J,.~"_~ii...i-I~IL'" "j iJ-"~.til~~~~ COMMONWEALTH OF PENNSYLVANIA VS HABECKER,GERALD B NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens tor Corporation Taxes arise under Section 1401 ot the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax ;and Empl0yer Withhplding, ~ax arise I,lnder Section 345 of the Tax Retorm Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise uhder 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 of the Liquid Fuels Tax Act, 72 P.S. Section 2811-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.B, Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9815). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1088, No. 225 Section 1 et. seq., 72 PA. C.S,A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 19B2, IJel1S arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2486 - 101 et. seq.). Uens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assista-nce 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 Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in tull force and validity without filing of revival until paid, Inheritance Tax Liens are liens on real estate which continue until tax is paid, Personal Income Tax -EmRloyer Wit~holdinc,Tax .Re~ltv Transfer Ta_x._ Sales and Use_ Tax. Liquid Fue_ls Tax.: Fuel-:--U$e "T:ax. MotoT'Carriers Road Ta-x and Motorbus Tax liens are, liens LJPon'th~ ,franeb_ises a's well as,real and personal property of taxpayers, but only after they have been entered and dooketedof record by the Prothonotary of the county where such property-is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. .".... PLACE Of THE FILlNG;NCl'l'ICE FORM '" ' , , PLACE OF FILING: The notice' 01 lien sh~1I be mEld: (a) In the case of Real Property, in the office of the Prothonotary ~f the cqunty in wnichthe property subject to the lien is situated and (b) in the ~ of person~IProperty, .whether tangible or intangible, in ,the (lfflce:'pf 1he Prothonotary of the county In which the property subject to ,lien is situated. AUTOMATIC ,REVIlfALOF"NQllCE iANDPRiOR!TYOFJIIOTICE GENERAL RULE: Aooording to tHeFi~) qo,~~, 1~e'Noticeof Lien Is automatically revived ar:ld does "not, r~ql:lire: ,refilJQg :'of the ,Not~ce, by the Commonwealth. Any Notice of ~ien jlled, by,lhe Cpmmonweahh snail have priority to, and be paid in full, bef.o,reany qther obligation, judgement, olalm, lien, or estate is satisfied from a sUb$equeDt judicial sale or liability with which the property may be charged, EXCEPTI0N: The Commonwealth does not maintain priority of tax liens over any exi$ting mortgages or liens which are properiy recorded at the time that the tax lien is filed, SEE: Act of Oecember 12.1994, P.L.l015, No. 138. RELEASE OF LIEN Subject to such regulation asthe,Secretary:or his delegate may prescribe, the Secretary or his deleg,ate may, issL!e a,certificate of release"of any lien imposed with respect. to any taxiit: (1) the:liability 'is ~atisfied, satisfadion consisting at payment of the amount,assessed!tog~ther,with'all',interest and costs in respe9 thereof; or (2) the liability has b~come ie~ally uneriforce~ble, EXCEPTION: Interest on Corporatio'n:Taxes is oomputed:after a lien is paid. SETIlEftil.ENT;OF,ACCOUNT The "Total" column (Column 7) foreaoh tyPe of tax listed on this Notice of Lie~ comprises the balance :of Tax Du~' (Column 6) plus assessed additions andlor penalties, and assesSetj and acc~ued interest up to the interest computation date on the face of this notice, If payment or settlement of accounf; is made after the interest computation date~ the payment must include ,the lien filing cpsts and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31,1981, interest is imposed at the following rates. C,$" FF, C,L, C.N.1. . 6% PER~UM (DUE.oATE TO PAYMEm DATE) C.I., G,R., CA, $,T, . 6% PE;R~Ut\'t.(DUE:OAl;ETO,P'AYMENTDATE) B.L, N.E., G.P., M.1. .6% PER ANNUM, (DlIE:[)ATE TO'PAYMENT DATE) P.U.R.. . 1%' PER MONTH OR, FFiAanON (DUE DATE TO PAYMENT DATE) P.I,T., E.M,T. . 3/4_0F 1% PER MONTH OR FRACTION S. & U, .314 OF 1% PER MONTH OR FRACTION R.T.T. - 6"'" PER ANNUM INH & EST, .~"'PERANNUM LF.T., F,U,T. -1% PER MONTH OR FRACTION M,C.R.T. -1% PER'MONTH OR FRACTION OFT. -18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982; the PA Department of 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 1I1/B2THRU 12191/82 20% ,000548 111/89 THRU 12191/89 16"10 ,00049B 111/84 THRU 12131184 11% ,000301 111/85 THRU 12131185 13% ,000956 111/B6 THRU 12131186 10% ,000274 1/1187 THRU 12131187 9% ,000247 111/BBTHRU12131191 11% ,0003Q1 1/1/92 THRU 12131192 90/0 ,000247 1/1/93 THRU 12191/94 7% .000192 111/95 THRU 12191/98 9'Yo .000247 111/99 THRU 12191199 7% .000192 111/00 THRU 12191/00 8% ,000219 n.Taxes that become'delinquent on Qr 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 calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) .