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Home My WebLink About00-06859 REVK-159 (9-95) REVOOOK9 F COMMONWEALTH OF PENNSYL DEPARTMENT OF REVENUE ll.'" .-~"k~, BUREAU OF COMPLIANCE DEPT, 280946 HARRISBURG, PA 17128-0946 .:119 ()() plJ CK:tI: q716CJ ~# t!J )..63~ JAD MAINTENANCE SERVICE INC 3 KACEY ct STE 203 MECHANICSBURG PA 17055-9213 p-68M * CERTIFIED COPY OF LIEN OF ..OH'!CE . ._<}r--!OTP,~qy COURT OF COMMON P~OF- ,,' IQ" ~ P CUMBERLAND COUNrnLJ uLl -l) I\(I,',.L PENNSYLVANIA ' EIN: 25-1735505/000 Notice Date: October 1. 2000 Notice Number: 420-894-000-092-6 CUMBl:HL.,';I\j[) 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 PERIOD NUMBER DUE DUE BEGIN END EMPL 18143891 01-01-00 03-31-00 1 1,465.03 1,961.33 TOTAL: 1,465.03 1,961.33 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 10-11-00 The undersigned, the Secretary.of Revenue (or an authorize~ delegate) of the Commqnwealth of Pennsylvania, certifies this to be a true and correct copy of a lien againsltheabove named taxpayer for unpaid TAX, INTEREST. AD[)ITIONSor PENAL TIES therein due from such taxpayer and which. after demand for paymentther~of. remains unpaid, The amount of such unpaid TAX;:INTEREST. ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvaniallpon the taxpayer's property, real, personal, or both;.'aS the case may be. ~ (1-. '::J ~ ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) October 1 , 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ....,Jj [j;t;;;:'~:",;.;,. b.;...~ -"""""~,,~..;. " _ -ft. "'" ,-_-i. - < ~,;- _, '" . ",'.l,-i.. " ..~"' " ~ltn;*~~'-";'~'''-='1lI "~"~<""= .'~~ " ,', .;~- ~fi" '"'1111 ", , COMMONWEALTH OF PENNSYLVANIA VS JAD MAINTENANCE SERVICE INC NOTICE OF TAX LIEN liledthi$ 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 73451 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 f()r Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P,S, Section 2611-M, as amended, Liens fc>r 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 Estate iaxAct of 1982. Act 01 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 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act 01 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 oi March 4.1971, No, 2 as amended, 72 P.8, Section 7242, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C,8, 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settiement (assessment) and are liens upon the Iranchises 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, fnherimnce Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholdina Tax. Realty Transfer Tax Sales and U~e Tax. Liquid Fuels Tax Fuel Use Tax Motor Carriers Road-Tax and Motorb~ Hens are liens upon the franchises as weU as real and personal property of taxpayers, but only atter they have been entered_and docketed of record by the Prothonotary of the county where such property is situated and sha.11 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 ,'"~~.. ~~ ,.. ",'~^~~ . -~,- ^ 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 of 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 01 Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonweaith shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied lrom 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 01 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 thereof; or (2) the iiability has become legaily unenforceable, EXCEPTION: Interest on Corporation Taxes is computed atter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice 01 Lie~. . comprises the balance of Tax Due (Column 6) plus assessed additions and/o~~ penalties, and assessed and accrued interest 'LIP to the interest computati_~ date on the face of this notice. .~ If payment or settlement of account is made after the interest computation datp 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:::J:) imposed at the fOllowing rates. \J) C.S., EF., C.L., C,N.1. - 6% PER ANNUM (DUE D. ATE TO PAYMENT DATE) -2 CJ., G.R., C.A" S.T, -6% PER ANNUM (DUE DATE TO PAYMENT DATE) 8,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.l.T., E.MT - 3/4 OF 1% PER MONTH OR FRACTION \ ) S. & U. - 3/4 OF 1% PER MONTH OR FRACTION ......... R.TT - 6% PER ANNUM . INH & EST. . 6% PER ANNUM c::::- LET., EU.T. -1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION OFT. -18'ro PER ANNUM ~, - For all taxes that are originally due and payable on and after January 1, ~ 982, 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 111/82 THRU 12/31182 20% ,000548 1I1183THRU 12{31183 16% .000438 111/84 THRU 12131184 11% .000301 1/1/85 THRU 12131185 13% .000356 111186 THRU 12/31186 10% .000274 1I1187THRU 12131187 9% .000247 1I1188THRU 12/31/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 111/95 THRU 12131198 9".4 .000247 111/99 THRU 12f.}1I99 7% .000192 111100 THRU 12/31/00 8% .000219 mTaxes 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 deHnquent on or after January 1, ~ 982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELfNQUEN1} X (DAfl Y INTEREST fACTOR) ,"- "