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REVK-159 (9-95) REVOOOK9 ,- COMMONWEALTH OF PENNSYLVANIi!ll)() -Sb79 DEPARTMENT OF REVENUE ~i~ BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128~9A6 .,9 9, CIa Pi) Q% CJ 7JS'J ~'lOOJ~5 CERTIFIED COPY OF LIEN ~"i: ;~L:-D;:PCF '~::T'VV\V'T!'RY d ,.,_~ ,/",\, BOVER,MARTIN F 827 W TRINDLE RD MECHANICSBURG PA 17055-4058 COURT OF COMMON PLEA~[)dp!G 28 I'iii B: 33 CUMBERLAND COUNTY, PENNSYLVANIA CU~i!G~HLt.,"D COUNTY PeNNSYLVANIA EIN: 23,2260087/000 Notice D~te: August 15. 2000 Notice Number: 095,878'100-081-0 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 21156105 05-01-95 05,31,95 1 0.00 62.54 SALES 21156105 06,01,95 06,30,95 0.00 45.85 1 SALES 21156105 07-01.95 07,31,95 0.00 20.10 SALES 21156105 09,01-95 09,30,95 1 425.05 696.00 SALES 21156105 10.01-95 10,31,95 385.38 608.83 1 SALES 21156105 11.01-95 ",30-95 452.64 704.33 SALES 21156105 12,01,95 12,31-95 1 305.55 452,69 SALES 21156105 01,01-96 01-31,96 0.00 17.30 1 SALES 21156105 03,01-96 03-31,96 12.16 18.77 EMPL 13895107 01,01,94 03-31,94 1 45.19 80.64 EMPL 13895107 07-01,94 09-30.94 444.08 911.52 1 EMPL 13895107 10,01,94 12-31,94 444.08 902.92 EMPL 13895107 01.01,95 03,31,95 1 452.28 929.65 EMPL 13895107 04-01,95 06-30-95 462.28 919.26 1 EMPL 13895107 07-01-95 09-30.95 491.68 941.98 EMPL 13895107 .10,01,95 12,31,95 1 599.59 1,045.14 EMPL 13895107 01.01.96 03,31,96 448.70 637.54 1 EMPL 13895107 01.01-97 03,31,97 436.66 774.15 TOTAL: 5,425.32 9.779.21 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, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a...~ SECRETARY OF . EVENLJE (OR AUTHORIZED DELEGATE) August 15. 2000 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE '1lliY;';;\'<,-)~; >--'. ~_~,;,"",;,,,,,,r",.c""-~,,"!H-J;,,;,wk->fu,,,"\.Mil'iM,,j,lf,,hi.dl;t~lliHI~'-'_".'"",,,,I:;",,-"c-_""':::: !"~"-,;,,,,,,,,~;i;?$;>lJiEl\i"";lt'-'1i!i1~!lililiiiil!!ll~)HS~"-~"~'--'--"~"~ ~ ~,..- ~~. ,~- =,'- - " COMMONWEALTH OF PENNSVLV ANIA VS BOVER,MARTIN F 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 345 of the Tax Reform 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 8112-0, as amended. Liens for liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-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 Eslale Tax Act 011982. Act 01 December 13, 1982, P.L. 1088, No. 225 Seclion 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 2486,101 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 atnended, 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 01 -' settlement (assessment) and are liems 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 validny withoutliling of revival until paid. Inheritance 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 arid personal property of taxpayers, but only after they have been enterep and docketed 01 record by the Prothonotary of the county where such property is situated and shall not attach to stock 01 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 FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in Which the property subject to the lien is situated and (b) in the case of Personal Property, .whet~er tangible or intangible, in the office 01 the Prothonotary of the county In which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Noti~ 'by the Commonweatlh. Any Notice of Lien filed by the Commonwealth Shall have priority to, and be paid in full, before any other obligation, judgement,- claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens 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 the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consi~ing of payment of the amount assessed together with all interest and costs,in respect thereof; or (2) the liability has become legally unenforceabie, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Noticed 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 01 account is made after the 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, 1-981, interest is imposed at the following rates. C.S., F.F., CL, CN.1. - 6% PER ANN!JM (DUE DATE TO PAYMENT DATE) C.l., G.R., C.A., S.T. - 6<'10 PER ANNUM (DUE DATE TO PAYMENT DATEI B.L., N.E., G.P., M.L -e'";" PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - 314 OF!% PER MONTH OR FRACTION S. & U. -3/4 OF 1%'PER MONTH OR FRACTION RT.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 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 1/1/82 THRU 12131182 20'% .000548 111183 THRU 12131/83 16% .000438 111/84 THRU 12131/84 11'% .000301 1(1/85 THRU 12131/85 13'0/0 .000356 1/1/86 THRU 12131/86 10% .000274 1I1187THRU 12/31/87 9'% .000247 1/1188 THRU 12131/91 11% .000301 1/1/92THRU 12131192 9'% .000247 111/93THRU 12131/94 7'0/0 .000192 111195 THRU -12/31198 9% .000247 111199THRU 12/31199 7% .000192 111100 THRU 12/31/00 SOk .000219 ---Taxes that become delinquent on or 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 DAVS DELlNQUEN1) X (DAIL V INTEREST FACTOR) - ~" " -=~;%9)[~t%t*;'>{;'~*,'Ytf ^- .."