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Home My WebLink About00-07960 j; feo' I@REVOoa", BUREAU OF COMPLIANCE DEPT. 280946 cr;i'c{i:)'77;'46 Rdt I b?f6D l COMMONWEALTH OF PENNSYLVANIA#aJ -79&0 DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 'W M:ry .ill""l I)F COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA GO 110\1 I 3 '11 'j: I 6 SNYDER,JOHN C 390 ALEXANDER SPRING RD CARLISLE PA 17013-9129 EIN: 23'2040221/000 Notice Date: November 5, 2000 Notice Number: 492-096-500-103-1 CUiv,Bi:FU\:';[j C0UNTY PEN,\JSYLVANv\ To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy 01 a lien to be entered 01 record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERiOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13042221 04-01.99 06-30-99 1 276.67 442.42 SALES 22160416 05'01-00 05-31-00 1 698.63 895,22 . TOTAL: 975.30 1 ,337.64 FILING FEE(S): 9.00 " '. INTEREST COMPUTATION DATE: 11-15-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth 01 Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS Dr 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 Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ 0... ":J ~ ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 5, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ;.J,w,,~~o ~-,~ ~J'-'-, I' ,c , . COMMONWEALTH OF PENNSYLVANIA VS SNYDER,JOHN C 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.8. 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.8. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112~C of the Tax Reform Code of 1971,72 P.8. Section 8112-C, as amended. Liens for Liquid Fuel,s Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.B. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P,S. Section 2814.13, 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 TaxActo! 1982,Acto! December 13,1982, PL 1086, No. 225 Section 1 et. seq., 72 PA. C.BA 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 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 for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.B. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon th$ 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 withouf filing of revival until paid. Inheritance Tax Liens are liens on real estate Which continue until tax is paid. Personal, Income Tax Emcloyer Withholding 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 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 it;! 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 shail 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, whether 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 Fiscai Code, the Notice of Lien is automatically revived and does not require reming of the Notice by the Commonwealth. 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 Commonweatth 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 delefJate 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 fhereof; or (2) the liabiirry has become legally unenforceable. EXCFPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The liT otal" column (Column 7) for 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. If payment or settlement of account is made after the interest computation date, the payment must incJude the !ien filing costs and accTUed 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.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.R., C.A., S.T. - aok PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. -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. .314 OF 1% PER MONTH OR FRACTION R.T.T. . aok 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, the PA Department of Revenue will calculate daily interest o~ 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 111/82THRU12131182 111/83 THRU 12f31183 111184- THRU 12131184- 111185 THRU 12f31/85 1/1186 THRU 12131186 111187 THRU 12f31/87 1I1/BB THRU 12131191 1/1/92 THRU 12131/92 1/1/93THRU 12131/94 111/95 THRU 12131/98 1/1/99THRU 12131199 111/00 THRU 12/31/00 .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 20% 16% 11% "% 10% "'" 11% 9% 7% 9% 7% "" ~~~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) ;~. __>__,,~M:7~ "'~, ,ETffl'I'!lIffil;N~,jiI~.,.m~"tM~f["-"'_'i!"'~'tr>iI~~~..!I'~<'fl!,I~~~l''''1~!fJ\;,ilf'~''-''~1~'""'7""",\o'*";'JK""1\"T~'~"",!'l>i''l!~~i'J~I~t ~1L<_~.>_ ,,< ,," .,._'-+'.,,, ~,;l~' ,.><;' >,'"' ,- , BUREAU OF COMPLIANCE OEPT.280946 HARRISBURG ?A 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REV.300 CM AFP (3-96) ARP 39591 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF SNYDER, JOHN C 390 ALEXANDER SPRING ROAD CARLISLE PA 17013-9129 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number NO.00-7960 CIVIL TER Date Filed 11/13/2000 Class of Tax SALES/EMPLOYER Accuunt Number 232040221/000 Assessment Number 06/30/99 AND 05/31/00 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs tif satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present ih person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 5TH day of MARCH, 2002 LARRY P. WILLIAMS Secretary of Revenue &~~T~~ Director, Bureau of Compliance '<;;!i;il", .e, ..,. ,., '" I~ " .. i! L . 1 ~ >- (YJ ~ ~ J q; c: 2: LU~ :::J f'). Q 0:5: Y ,,"'-.<... r.)Z ~~l ::1C 'S: r( "'-c: ,::)::i () (i) ~~~ 7")- ::i 'D <(I) CJ _..,J2 '-:J LLj' '1:2: [1:'. ;.,ULU d1 u~ -; ~: Q)CL ~. ~.. ::c ~ d., N :::J 6}.. () .=> () <( Z ~ <( oJ Z Ul >- ~ W >- Ul <( Z oJ ::l u. W Z >- Z Ul oJ W Ul w i= I:l. I:l. Z iij <( Z ~ Z Ul 0 w 0:: 0 :!: z :!: I:l. U. I- :!: ::l 0:: u. 0 :> ~ 0 0 W 0 I- 0 0 I- :I: Z it: u. I- W 0 0 oJ :!: :I: <( l- I- ll: w 0:: ::l s: ~ <( ::l Z 0 0 W 0 :!: c w :!: :I: 0 I- 0 ;!:; 0 Z ."".., "~-""'>'~:"'"""!~_'f'~' "'_""'m_~_"<""'"\~"''''''-c'w'''"r~'''~''ll''''',F{",-"~p",*.,~,,,,".w'",,--r;;'i-'iI"",,,"~'V~'< ',,,,;;:,_''''''!''-""''",_, "'~""",,'C_'_" '~~-, ,--.. 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