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COMMONWEALTH OF PENNSYLV$aJ -G5]1
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
4Y DEPT. 280946
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MOHR, JUDITH
8 CHESTNUT RIDGE RD
GARDNERS PA 17324-9064
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CERTIFIED COPY OF LIEN -U~
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COURT OF COMMON PLEA~
CUMBERLAND COUNTY, \<Cs
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SSN: 230-52-4435/000
Notice Date: September 24, 2000
Notice Number: 364-339-200-091-9
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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 81038986 07-01-99 09-30-99 0.00 15.65
SALES 81038986 01-01-00 03-31-00 2.366.42 3,023,56
TOTAL: 2,386,42 3,039.21
FILING FEE(S): 9,00
INTEREST COMPUTATION DATE: 10-04-00
The undersigned, the Se;cretary of, Revenue (~r an,authorized del,egate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a Iienagainsllhe above named taxpayer for unpaid TAX. ,INTEREST, ADDITIONS dr PENALTIES therein due from suoh 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
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
September 24, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEAlTH OF PENNSYLVANIA
VS
MOHR, JUDITH
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 Tal\: arise under
Section 345 of the Tax Reform Code of 1971,72 P.S, Section 7345, as
amended.
Liens for Heahy 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,
Liene fOT Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P ,8,
Section 2614.13, as amended.
Liena for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA, C.S, 9615).
Liena for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, PL 1086, No, 225 Seclion
1 et. seq., 72 PA. C.SA Section 1701 et. seq. (For decendants wnh 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.),
Lien$ 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,
Lien$ for Motorbus Road Tax arise under Chapter 98 of PA Vehicie Code, (75
PA C.s, 9815),
LIENS FOR TAXES. PENAlTIES AND INTEREST
GENERAL INFORMATiON:
Coronration Tax Liens provided under the Fiscal Code arise at the time of
se,ttJ$ment (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. Emplover Withholding Tax. Realty T ransfer Tax Sales
and Use Tax "Liquid Fuels Tax Fuel Use Tax. Motor Carriers ,,Road Tax and
Motorbus Tax liens-are liens upon the-franchises as weill-as real and personal
property of taxpayers, but only aller they have been entered and docketed of
record by the Prothonotary of the county where such property is stluated 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.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The nolice of lien shal.1 be filed: (a) In the case of Real
Property. in the office of the Prothonotary of Ihe county in which the property
subject to the lien is stluated and (b) in the case of Personal Property, .whether
tangible or intangible, in the office of the Prothonotary of the county In which
the property subject to lien is snuated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscai Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealth, Any Notice of Lien filed by the Commonwea<<h shail have
priority fe, and be paid In fuil, before any other obligation, judgement, olaim,
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, PL 1015, No, 138,
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate ma.y issue a certificate of relea:!'e of any lien imposed
wtth respect to any tax iI: (1) the liabiltly is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) Ihe liability has become legally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETILEMENT OF ACCOUNT
The "Total" column (Column 7) for each Iype of tax listed on this Notice of Lien
comprises the baiance of Tax Due (Column 6) plus assessed addnions andlor
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 after the interest computation date,
the payment must incl,ude 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 atthe following rates.
C.S., F.F., C.L., C.N.!. - 6% PER ANNUM (DUE DATE TO PAYMe.IT DATE)
C.l., G.R.. CA, S.1'. - 6% PER ANNUM (DUE DATE TO PAYMe.IT DATE)
B.L., N.E., G.P., M.I. - 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. -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% PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
Ihe PA Department of Revenue will caicuiate daily interest on ail tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the following rates:
CELlNOUe.rr DATE INTEREST RATE CAlLY INTEREST FACTOR
1/1/B2 TJ.lRU 12/31/82 20% .00054-8
1/1183 THRU 12131/83 16% .000438
1/1184 THRU 12131184 11% .000301
1/1/85 THRU 12/31/85 13% .000356
111186 THRU 12/31/86 10% .000274
1/1/87 THRU 12/31/87 9% .000247
1/1188 THRU 12/31191 11% .000301
111192 THRU 12131192 9% .000247
111/93 THRU 12/31/94 7% .000192
111195 THRU 12/31/98 9% .000247
111199 THAU 12131199 7% .000192
1f1/ooTHRU 12131/00 8% .00021&
---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 DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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REVK-300 (B-01) REVOOK10
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BUREAU OF COMPLIANCE
DEPT. 28094B
HARRISBURG, F'A 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
MOHR, JUDITH
8 CHESTNUT RIDGE RD
GARDNERS PA 17324-9064
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 00-6531CIVIL
DATE FILED: September 26,2000
EIN: 25-1872262/000
NOTICE NUMBER: 569-265-702-020-5
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 l!.sfully and effectually, to
all intents and purposes, as we 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 Revenue, Commonwealth of
Pennsylvania, this 05 day of February, 2002.
;f~ t; [;C1-q,_~
Larry p, Williams
Secretary of Revenue
~a... '::Z~~'i't.,.
Dorothy A, Totton
Director, Bureau of Compliance
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