The URL can be used to link to this page

Home My WebLink About00-08228 REVK-159 (g..a5) REVOOOK9 COMMONWEALTH OF PENNSYLVANI DEPARTMENT OF REVENUE v cgddZ ~JTi\HY BUREAU OF COMPUANCE DEPT. 280946 SRqB~~Arb46 C\\*' q lY1L-\ R'W l ~,-\~d-G; VANBOSKIRK,JEFFREY S 15 N 5TH ST LEMOYNE PA 17043-1609 CERTIFIED COPY OF LIEN COURT OF COMMON PLE~~F\' 22 rii CUMBERLAND COUNTY, PENNSYLVANIA C.. ,10 u. . - CUiv:tii'j',' ,"i\i:l (" \1 11~''I'' hr:;, '''~I'''\(~ ,'./"'-",-1, I EIN, 25-1635529/000 r'cl.INt> I L\I,'~NIA Notice Date: November 20, 2000 Notice Number; 524-058-200-111-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwea~h of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 Z 3 4 5 , 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17844960 10-01-99 1?-31-99 1 1,325,84 2,408.49 , TOTAL, 1,325,84 2,408,49 FILING FEE(S), 9,00 INTEREST COMPUTATION DATE, 11-30-00 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 for unpaid TAX, INTEREST, ADDITIONS or 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. ~ a... '-:j a t4t.. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 20, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~"H~'f<J~~.lii"i-"d,iB:itMii""~~';j.lW>.lJ~i,l:ilO;j\o;."';;,Ji\;;'...,j;,"*"'l'&J,~",,,_,!2;;;!;.c':f-",\8i'.1i;~",'ri_rt:Pi~ijt!1ill!i~~~~~,'I!1M!;;~jj] ~-'lIil!;jlii!lMI~"~-"~'~ lib, COMMONWEALTH OP PENNSYLVANIA VS VANBOSKIRK,JEFFREY S NOTICE OFTAXUEN 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 Heform 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 ot 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, a$ amended. Liens for 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 Tax Aot ot 1982, Act of December 13, 1982, P,L. 1086, No, 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 1~1, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P,S, Sllction 2485 - 101 et. seg,), Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assi$tance 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,S, 9815). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATIO~I, 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 reviv'al until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholdin9 Tax. Realty Transfer Tax Sales and Use Tax ,Liquid,'Fuels Tax Fuel USA Tax Motor Carriers Road Tax and Motorbus :Tax liens are liens upon the franchises aswell as real and personal property of taxpayers, but only alter they have been entered and docketed ot 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 from the date of entry of record. y,,,~,,,, ~ ,,~~ ~" , "~ - PLACE OFTHE 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 lhe 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 Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of- the Notice by the Commonwealih, Any Notice ot 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 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 cert,ificate.of. release df'a,ny lien imposed with respect to any tax if: (1) the liabilitY is satisfied, s;:ltisfagtion c~nsisting of payment of the amount assessed toge~he,r withaU interest ah~ costs in respect thereof; or (2) the liability has become legally unenforceaqle, EXCEPTION, Interest on Corporation Taxes is compute~ after a lien is paia. SETTl.EMENT OF ACCOUNT The "Total" column (Column 7) foreaoh type of tax listed onithis Notice of Lien comprises the balance of Tax Due (Colurt'n 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 include the lien filing costs and accruet;:t 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 (DU!: DATE TO PAYMENT DATE) C.I., GR, C.A., S.T. - 6'Y" PER ANNUM (DUE DATE TO PAYMENT ,DATE) B.L., N.E., G.P., M.L -6'Y" PER ANNUM (DUI= DATE TO PAYMENT DATE} P.U,R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.1.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'Y" PER ANNUM lNH & EST. - 6'Y" PER ANNUM L.F.T., F,U.T. -1% PER-MONTH OR FRACilON MC.R.T. - 1% PER MONTH OR FRACTJON O.F.T. -18'% PER ANNUM For all taxes that are originally due and payable on and after JanualY 1, 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111!82THRU 12131182 1/1183 THRU 12131183 111/84 THRU 12131/84 1/1f85THRU 12131185 1/1/86 THRU 12131186 1/1/87THRU 12131187 1/1188THRU 12131191 1/1/92 THRU 12131192 1/1/93 THRU 12131194 1/1195 THRU 12131198 1/1199 THRU ;V31199 1/1/00THRU 12131/00 20% 16% 11% 13% 10% 9% 11% 9% 7% 9% 7% 9% .000548 .000438 .000301 .000356 .000274 .000247 ,000301 .000247 .000192 .000247 .000192 .000219 -~Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid ()ft. -~ Taxes that become delinquent on or atter January 1, 1982 are subject to a variable interest that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX I;INf'AID) X(NUMBER Of[IAYS DELlNQUENl) X (DAILY INTEREST FACTOR) ,~'