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COMMONWEALTH OF PENNSYLVA~ - S~
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT. 280946
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17D6 LOUISA LN
MECHANICSBURG PA
17D55-7265
CERTIFIED COpy OF LIEN ()
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COURT OF COMMON PLEA@f'
CUMBERLAND COUNTY _c.:.-
PENNSYLVANIA ' ~2
SSN: 175-48-5342/000 ~ ~~S
Notice Date' July 16,2000 )> C
Notice Number: 514-034-100-071-1 Z
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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 END
SALES 21540616 07-01-99 07-31-99 1 0.00 215.21
TOTAL: 0.00 215.21
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 07-26-00
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 against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and whioh,
after demand for payment fhereof, remains unpaid. The amount of 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 thelcase may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
July 16, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
NAPOLl,L YNNE W
NOTICE OF TAX LIEN
filed this
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 ~nder
Section 345 of 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 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.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. 9615).
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, 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, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.).
Liens for State, or State 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 Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INfEREST
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 full 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. Elilolover, Withhbldina Tax Realty T ransfe-r Tax Sales
and Use Tax" Liquid Fuels Tax'-'F:uel Use Tax. Motor Carriers'Road Tax and
Motorbus -Tax liens are liens upon the franchises as well as real, and personal
property of taxpayers, but 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 to stock of goods, wares, or merchandise regularly used in the
ordinary course of business 01 the taxpayer. The lien has priority from the date
of entry of record.
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PLACE OFTHE FILING NOTICE FORM
. PLACE OF FILING: The notice oflien shall be liled: (a) In the case of Real
Property, in the office of the Prothonotary of the county inwhich the property
subject to the lien is situated ,and (b) -in the caSE;! ,of Personal Property, .whet~er
,tangible or intangible, in the office of the Prothonotary of the-countY-ln whtcn
the property subject to lien is situated. - <-
AUTOMATIC REVIV ALOF'NOTICE..ANIilPRIeRITY OF NOTICE
GENERAL RULE: According 'to the FisC/ii Crid~,~heNotice at Lien is
automatically revived and' does not require_ -refili'1g_ :,of",1he Notice by the
Commonwealth. An~ Notice o"'Lilen filed..by.th~ Commonwealth shall have
priority to, and be ~"idin full, before any other .obligetion, jud~ement, claim,
lien, or estate is satisfied from ,a subf;)equent Judlclal'sale or liability With which
the property may be charged. EXCEPTION: The Commonw~allh d~es not
maintain priority of tax Hens over any existing mortgages or hens which are
properly recorded at the time that the tax lien is filed. SEE; Act of December
12,1994, P.L.l0t5, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or hi,S delegc;t.te may i~~e a ,ce:rtifi~\e of r~Je?~~:of _a.OY lien il1)f?osed
:with respect::to any tax':if: (1) the: "liability -is satisfied, ,satisfaction _ consisting of
payment of the amount,;~essect 'together ~itli ,all interest ?T:ld costs in respect
thereof; or (2) the liability has become legally unenforceable. EXCEPTION:
I'nterest on Corporatio.,:Taxes is computed after a lien is paid.
SETTLEMENf.OF.ACCOUNf
The ''Total'' coiumn (Column 7) for each type of tax listed on this Notice of Lien
comprises the ,balance :of Tax'Due (Column,6)_plus assessed additions and/or
penalties, 'and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made atterthe 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, 1981, interest is
imposed at the following rates.
C.S., F.F., C.L., C.N.!. .6% PERANNU. M lDUE,DATE TO PAYMENT DATE)
C.I., G.R., C.A., S.T. .6% PERANN\JM DVE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. .6"A:. PER,ANNUM D,UE,PATETO PAYMENT DATE)
P.U.R.. .1% RER Md,,""H OR:F~CTION_(DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. .314 OF 1% PER'MONTH OR FRACTION
s. & U. .314 OF 1% PER MONTH OR FRACTION
R.T.T. -6"A:.PERANNUM
INH & EST. . 6"A:. PER"ANNUM
L.F.T., F.U.T. -1% PER MONTH OR FRACTION
M.O.R.T. .1% PER MONTH OR FRACTION
O.F.T. .18% PER ANNUM
For all taxes that are originally-due and payable on and atter 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
111182 THRU 12131/82 20% .000548
111/83 THRU 12131/83 16% .000438
111184 THRU 12131184 11% .000301
1/1/85 THRU 12131/85 13% .000356
1/1/8eTHRUl2131186 10% .000274
1/1/87 THRU 12131187 9% .000247
1/1188THRU12131191 11% .000301
111/92 THRU 12/31/92 9% .000247
111193 THRU 12131/94 7% .000192
1/1195 THRU 12131/98 9% .000247
111/99 THRU 12131/99 7% .000192
1/1/00 THAU 12131/00 8% .000219
---Taxes that become delinquent,o,n or before, p,ecember 31,1981 will remain
a constant interest rate until the delinquent balance is paid off.
n.Taxes that become delinquent on or,atter January 1, 1982, are subject to a
variable interest that-changes each calendar year,
---Interest is calculated as follows:
INfEREST= (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INfEREST FACTOR)
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REVK-300 (10-00) .REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENGE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY.
PENNSYLVANIA
NAPOLI,LYNNE W
17D6 LOUISA LN
MECHANICSBURG PA 17D55-7265
DOCKET NUMBER: 005262CIVIL
DATE FILED: July 27. 2000
SSN: 175-48-5342/000
NOTICE NUMBER: 784-505-001-051-5
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and sffectually, to
all intents and purposes, aswe could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority. .
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revsnue, Commonwealth of
Pennsylvania, this 15 day of May, 2001.
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Larry P. Williams
Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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