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Home My WebLink About00-06533 REVK-159 (9-95) REVOOOK9 .. COM~~:~~~l~~:::J~AN~ --(0533 ~ " ~"" BUREAU OF COMPLIANCE DEPT. 280946 $~RI60 ~'~946 CK #qT7J1 ~ IO\~\~ FETTERS,MARCIA A 1452 HOLLY PIKE CARLISLE PA 17013-9102 CERTIFIED COPY OF LIEN '....--' :~ :~!~~ ~ '~; (") cSrn "" W ,~ c:> ~ 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. o c: $: COURT OF COMMON PLE~F CUMBERLAND COUNTY, ~fQ PENNSYLVANIA ~C~.f~ .... - EIN: 25-1589585/000 :i> Notice Date: September 24, 2000;6;8 Notice Number: 364-700-300-0~ ~ o C> I'l) ,-" -0 N 0'. , " .f;=-= ,"'~. ,_...' " -12: 1 2 3 , 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17702812 04'01-96 06-30-96 1 18,88 32,86 EMPL 17702812 01-01-97 03-31-97 0,00 38,32 SALES 21513039 02-01-98 02-28-98 1 0.D1 61.85 SALES 21513039 03-01-98 03-31-98 0,00 36.74 1 EMPL 17702812 . , 07-01-97 09-30-97 0,00 31.19 SALES 21513039 09-01-97 09-30,97 1 150,00 250,34 SALES 21513039 10-01-97 10-31-97 150,00 249.19 SALES 21513039 11-01-97 11-30-97 1 150,00 248.00 SALES 21513039 12-01-97 12-31-97 150.00 246.93 SALES 21513039 05-01-98 05-31-98 1 150.00 241.26 SALES 21513039 06-01-98 06-30-98 150,00 240.22 1 SALES 21513039 07-01-98 07-31,98 150.00 239.07 SALES 21513039' . 08-01-98 08-31,98 1 150,00 237,89 SALES 21513039 09,01-98 09-30-98 150.00 236.81 SALES 21513039 10-01-98 10-31,98 1 150.00 235.66 SALES 21513039' 12-01-98 12-31-98 150.00 233.57 SALES ,21513039 01-01-99 01-31,99 1 150,00 232.62 SALES 21513039 02-01-99 02-28-99 150,00 231.81 1 SALES 21513039 03-01-99 03-31-99 150.00 230,98 SALES 21513039 04-01-99 04-30-99 1 150.00 230,11 SALES 21513039 05-01-99 05-31-99 150,00 229,19 TOTAL: 2,418.89 4,014,81 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10-04-00 The undersigned, the Secretary of Revenue (or an authori~edc,~elegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy. at a lien against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due tram such laxpayer and which. after demand for paymentthereat, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a iien in favor of the Commonwealth of Pennsylvania upon the tax'payer's property, real, personal, or both, as the case may be. ~ 0... ":;) ~ ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) September 24, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE -,j-,"~-- ~ ~r . . "'~K'i'd~i;i$l~'~~ ,~~" ;"'o',,",..M.~tl!lr1d;;tMl<');"l~_:~~t,;';;~;W!-l';Iiillili:;;'l'~~lilillIo---'~itlWe~IO-"""""" ~" COMMONWEALTH OF PENNSYLVANIA VS FETTERS,MARCIA A NOTICE OFT AX LIEN filedlhis day of al 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 Seclion 345 of the Tax Reform Code of 1971, 72 P.S, Seclion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112~C of the Tax Reform Code at 1971, 72 P,S, Seclion 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 Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.8. 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 TaxAcI of 1982, AcI of December 13, 1982, PL 1086, No, 225 Seclion 1 et, seq" 72 PA, C.S.A, Section 1701 et seq. (For decendants wifh date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAcI of 1961, 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, ACI of March 4, 1971, No.2 as amended, 72 P.S, SeClion 7242, Liens tor Motorbus Road Tax arise under Chapfer 98 of PA Vehicle Code, (75 PA C.s, 9815), LIENS FOR TAXES; PENALTIES AND INTEREST GENERAL iNFORMATION: Corporation Tax Li&ns, provided under the Fiscal Code arise at the time of settlement (assessment) and are Ii_ens upon the franchiSes and property, both real and personal, wnh no further notice. The filing of a Nofice of Lien wnh 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. Emolover Wrthholdino Tax .Realtv Transfer Tax Sales and Use Tax. Liquid Fuels Tax Fool 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 reC<:lrd by the Prothonotary of Ihe C<:lunty where such property is snuated 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. ", ~ "~~" ~- . 0",," ~,-'"~ , ~. "'" ~~b,'=_~,"> "" '~'j j;;I = PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be fiied: (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 situated and (b) in the case of Personal Property, whether tangible or intangible, in Ihe office of !he Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVWAl 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 Commonwealth. Any Notice of Lien filed by the Commonweaith shall have priorny to, and be paid in full, before any olher obligiltion, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonweafth does nol maintain priority of tax liens over any existing mortgages or liens which are properiy recorded at the time that the lax lien is filed, SEE: ACI 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 consisting of payment of the amount assessed together with all interest and costs in respect Ihereof; or (2) the liabiiRy has become iegally unenforceabie, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Tolal" coiumn (Coiumn 7) for each type of tax listed on this Nolice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions 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 atter the interest computation date, the payment must include the lien tiling 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., EF., c.L., c.,,:!.!. .6% PER ANNUM lDUEDAT.ETO PAYM._ ENT DATE) C.l., G.R., C.A., S.l. .6% PER ANNUM DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. - 6<'''' PER ANNUM DUE [lATE TO PAYMENT DATE) P.U.R. ~ 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.i.T., E.MT - 3/40F1% PERMQNTH OR-FRACTION S. & U. - 314 OF 1% PER MONTH OR FRACTION RT:T. ~6%PERANNUM INH & EST. .6% PER AlIlNllM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R T. -1% PER MONTH OR FRACTION O.ET. -18% PER ANNUM For all taxes that are originally due and payabie on and after January I, 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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12131/82 20% .00D548 1/1/83 THRU 1213"1183 16% .000438 111184 THRU 12/31/84 11% .000301 1/1fB5 THRU 12131185 13% .000356 1/1/86 THRU 12131186 10% .000274 111181 THRU 12/31/81 9% .000247 1/1188THRU12131/91 11% .000301 111192 THRU 12131192 9% .000247 1/1193 THRU 12131/94 7% .000192 111195 THRU 12/31/98 9% .000247 111/99 THRU 12fS1/99 7% .000192 1/1/00 THRU 12131100 8% .000219 -nTaxes 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 atter January 1, 1982 are subject to a variable interest that changes each calendar year. h-lnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (pAIL Y INTEREST FACTOR) "