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Home My WebLink About00-05842 " , I I COMMONWEALTH OF PENNSYLVANF'Oe - .!5'?fLj;) DEPARTMENT OF REVENUE REVK*159 (9-95) REVOOOK9 aUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 ~:qtCoO Rit /6Dd.~~ JAD MAINTENANCE SERVICE INC 3 KACEV CT STE 203 MECHANICSBURG PA 17055-9213 CERTIFIED COPY OF LIEN F\LEC-OFFICE 0- ~"-~ ~_V'-I' "">!"T"RY r : :r~. t,~,.t<;, '-';'_..' '-tV' r\i COURTOFCOMMONPLEASQ~'llr.:?I' P"42:f.:-< CUMBERLAND COUNTY UU Mw~'- , I, - ~)w PENNSYLVANIA ' EIN: 25-1735505/000 Notice Date: August 15, 2000 Notice Number: 096-045-600-081-0 CUMGi:HLJiNu COUNTY PENNSYLVANiA 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 PE(lIOD NUMBER DUE DUE BEGIN END EMPL 18143891 04-01-99 06-30-99 1 82~94 131~14 SALES 21560663 11-01-99 11-30-99 1 11~46 58.35 SALES 21560663 12-01-99 12-31-99 1 O~OO 114~36 SALES 21560663 02-01-00 02-29-00 1 1,078,79 1,352,37 TOTAL: 1,173~19 1 ,656~22 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 08-25-00 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 which, aher demand tor payment thereof, remains unpaid~ Theamounf of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 15, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~t.~~:\\",-';}E"-;':f::'r_,_'_j~t-""'IIt. ~~~;L~",!)k';'-"L"__"-%I"'''''i!>''~i!il~~~'UJlJJ.-''';i..L-'';''\'''i''_""",_~",',(r,--"."'("e_.Jd(,jifld~\!!&'iii1i~t";~~iI,;;:na$..:a"..~y",.tt-'" -I ~ .'1' COMMONWEALTH OF PENNSYLVANIA VS JAD MAINTENANCE SERVICE INC 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 under Section ~45 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. Seotion 8112.C, as amended~ Liens for Liquid Fuels lax 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~ 9815)~ Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Aot of December 13, 1982, P~L. 1088, No~ 225 Section 1 et. seq., 72 PA~ C.S.A. Seotion 1701 et. seq~ (For decendants wnh date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAotof 1981, 72 P.S~Seclion 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, Acl of March 4, 1971, No~ 2 as amended, 72 P~S~ Seotion 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C~S~ 9815)~ LIENS FOR T AXES. PENAL TIES AND INTEREST GENERAL INFORMATION: Coworatlon Tax Liens provided under the Fiscal Code arise at the time of settlemel'1t (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. Inheritanr.,e Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emplover Withholdina Tax Realtv Transfer Tax Sales and Use Tax. liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax,and Motorbus: Tax liens are liens upon the franchises aswell 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 of the taxpayer. The lien has priority from the date of entry of record. 1l.JIi.'~~IWI- PLACE OF THE FILING NOTICE FORM , PLACE OF FILING: The nolice of lien shall be filed: (a) In,the caS!> of Real . Property, in the office of the Prothonotary of the cOunty in w~idh,the: property subject to the lien ,is sit~ated an~ (b) in the case of Personal property, ~het~er tangible or intangible, In the office of the Prothonotary at the C<?unty In which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY QF!NOTlCE GENERAL RULE: According to the Fiscal Code, the ~otlce of Lien is automatically revived and does not require refiling _ of th~ ,~-9F~ by the Commonwea~h~ Any Notice of Lien filed by the CommonW'l\l!h~ Shall have priority to, and be paid in full, before any ot~er o~ligation, j~dQ~'me~t, clai,m, lien, or estate is satisfied trom a subsequent JudiCial safe or ha~llitY~lth whIch the property may be charged~ EXCEPTION: The Commonwoalthdoes not maintain priority of tax liens over ,any existing mortgages or Ii~ns -which are properly recorded at the time that the tax lien is filed~ SEE: Act of December 12, 1994, P~L. 1015, No~ 138~ RELEASE OF LIEN Subject to such regulation as t~e Secretary. or his delegate tlla~, p~esc:ribe, the Secretary or his delegate may Issue a certifIcate of release of any hen Imposed with respect to any tax if: (1) the liability is satisfied, satisfa.pti~:n ,cotJsistiRg of _ payment of the amount assessed together with all interest ar;r,d qQsts,in respect thereof; or (2) the liability has become legaliy unenforceable~ : EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT , The "Totai" column (Coiumn 7) for each type of tax listed on thi~Nofice of lien comprises the balance of Tax Due (Column 6) plus assessed aCi,ditions andlor penalties, and assessed and accrued interest up to the intere$t computation date on the face of this notice. ' If payment or settlement of account is made after the interest co~putation 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, 1~81, interest is im posed at the following rates. C.S., F.F., C.L., C.N.!. ~ 6"% PER ANNUM (DUE DATE TO PAYMENT DATE) CJ., GR. C.A., S.T. ~ 6'% PER ANNUM (DUE DATE TO PAYMENT DATE)' B.L., N.E., G.P., M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.J.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -18"k PER ANNUM For all taxes that are originally due and payable on and after Ja~uary 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from cal~ndar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12/31182 200/" .000548 1/1183 THRU 12f31183 16% :000438 1/1/84 THRU 12131/84 11% :000301 1/1/85 THRU 12131185 13'% :000356 1/1/86 THAU 12/31186 100/.. .000274 1I1/87THRU 12/31/87 9% :000247 1/1188THRU 12/31191 11% .000301 1/1/92 THRU 12131192 9% ,000247 1I1/93THRU 12/31194 7"% ;000192 1/1/95 THRU 12/31198 9% ,000247 1f1199THRU 121"31/99 7% ;000192 1/1/00 THRU 12/31/00 8% ;000219 --Taxes that become delinquent on or before December 31, 1$~1 will remain a constant interest rate until the delinquent balance is paid off. -~~Taxes t!:tat become delinquent on or after January 1, 1982 <ire subject to a variable interest that changes each calendar year. -~~Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUENTI X (DAIL Y INTEREST FACTOR) --"'~~~l&v1)1,IJf-.l!M"'<;;:~i'G