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Home My WebLink About00-05881 ,-" ...... ~ " 'o~_"'-'~~ 0=__' REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVA~06 ~ j"g8) DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 i~''bB'/:r'/iJ'7128-o'" CERTIFIED COPY OF LIEN !:JI",' C~~~7d-51 ~[lJ034j '(}:FiCE G REE EXCAVATING INC SUITE 101A 3 RICHLAND LAND CAMP HILL PA 17011 COURT OF COMMON PLEAS d\;') MJ(; 2 B i;;'1 8' CUMBERLAND COUNTY. ... . . PENNSYLVANIA CU'Fc' .,,', , ~ IV wC) ;Li'd\iLJ I~UUf\r;"y PENNSYLVANIA ' EIN: 23.29008581000 Notice Date: August 15, 2000 Notice Number: 096,255,200,081-0 To the Prothonotary of said court: Pursuant to the Jaws 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 EMPL 19486208 01,01.99 03,31,99 1 1.121.66 2.074.14 EMPL 194B620B 04,01-99 06,30,99 1 1,126.09 2.062.00 EMPL 1948620B 07,01-99 09-30,99 1 627.51 1,13B.09 EMPL 1948620B 10,01,99 12,31.99 1 519.24 n6.43 TOTAL: 3,394.50 6,050.66 FILING FE E(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 tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due trom such taxpayer and which, Illter demand for paymenlthereof, 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 the Case may be. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 15, 2000 DATE PART 1 ' TO BE RETAINED BY RECORDING OFFICE ~~Ml!;;'l!ii""'I"",,,,,,:,;'!f;;"('~*<.'<ili>-~,~ti<<,J,:lt~Mh.1;;,,~~f!\lMJI;',,Ht:JI-'-"""'''-_''" ''',I,'i'i~~~,~~'''~-=-'~'~~X~l$;~:&;_U'"'''''''''''''"' COMMONWEALTH OF PENNSYLVANIA VS G REE EXCAVATING 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 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 2611,M, as amended. Liens for I=uel 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 Chapler 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 prier 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 tor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S.. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATiON: Comoration 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 untii paid. Inheritan~e Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer-Withholdin9 Tax Realtv Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and Motorbus T ax 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 of the taxpayer. The lien has priority trom the date of entry of record. ,- PLACE OF THE FILING NOTICE FORM PLACE OF FILING; The notice of lien shall be tiled; (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 0f Personal Property, .whet~er tangible or intangible, in the office of the Prothonotary of the county In which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAl RUl E; According to the Fiscai Code, the Notice of Lien is automatically revived and does not require refiling of the Nolice by the Commonwealth. Any Notice of Lien filed by th~ CQmmonwealth shall have priority to, and be paid in full, before any ot~er .0~,ligation. j~d~l7me~t, clai.m, 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 certtfica.te of release of any lien imposed with respect to any tax if: (1) the liability is satisfjed, satisfaction consisting of payment of the amount assessed,together with all interest and costs in respect thereof; or (2) the iiabiiITY has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. I,; , , I' I, !; I I II , '" i! i~ SETILEMENT OF ACCOUNT The "Totai" column (Column 7) tor 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. It payment or settlement of 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, 1981, interest is imposed at the following rates. C.S., -F.F., C.L., C.N.!. - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6'0/.. PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E.,G.P., M.l. ~6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .314 OF 10/0 PER MONTH OR FRACTION S. & U. - 3/4 OF 10/0 PER MONTH OR FRACTION R.T.T. -6% PER ANNUM INH & EST. - 6'Yo PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR F=RACT1ON M.C.R.T. -1% PER MONTH OR F=RACTION a.FT. -18% PERANNUM For-all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wilf 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: DEUNQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 1/1/82 THRU 12131182 20% .000548 1f1l83 THRU 12131/83 16% .000438 1/1184 THRU 12131184 11% .000301 1/1/85 THRU 12f31185 13% .000356 111/86 THRU 12f31186 10'% .000274 111/87 THRU 12131187 9% .000247 1t1/88THRU 12131191 '1% .000301 1/1192 THRU 12131192 9% .000247 111/93THRU '2131/94 7% .000192 111/95 THRU 12131198 9% .000247 111/99 THRU 12131199 7% .000192 1/1100 THRU 12131100 8'% .000219 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinquent balance is paid oft. ---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 DEUNQUENl) X (DAIL Y1NTEREST FACTOR)