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COMMONWEALTH OF PENNSYLVANlilt06 .-' iY;;2::J '9
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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INN AT HOLLY INC
51 S BALTIMORE AVE
MT HOLLY SPGS PA 17D65-15D4
CERTIFIED COPY OF LIEN
::T".C;Y
COURT OF COMMON PLE~PF'\} ? 2
CUMBERLAND COUNTY,
PENNSYLVANIA
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EIN, 25-1828515/000
Notice Date, November 20, 2000
Notice Number; 524-008-200-111-5
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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 81127095 04-01-00 04-30-00 1 1,641.57 2,006.07
TOTAL, 1,641.57 2,006'07
, 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.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
November 20, 2000
DATE
PART 1 - TO BE RETAiNED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
INNATHOLLYINC
NOTICE OFTAX 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 Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P,S, Section 7345, as
amended.
Liens fo~ Realty Transfer Tax arise under Section 1112-C of the T ax \ij~rm
Code of 1971,72 P,S, Section 8112-C, as amended, /
!
Liens fOT Liquid Fuels Tax arise under Section 13 of the Liquid Fuels/Tax Act,
72 p.s, Section 2611-M, as amended, /
Liens fOT 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- ofthe PA Vehicle
Code, (75 PA, C,S, 9615),
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of 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 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.S. 9815),
LIENS FOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION,
Corporation 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 revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax Emplover Withholding Tax Realty 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 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 notice of lien shall be filM' (a) In the case ot Real
Property, in the oHice of the Prothonotary of the county il) which the property
subject to the lien is snualed and (b) In the case of P..rsonal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is sH:uated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE, According to the Fiscal Cod.., th~ Notice of Lien Is
automatically revived and does not require Jefilirig of the Notice by the
Commonwea~h. Any Notice of Lien filed by the Commonwealth shall have
priority to, and be paid i'n full, before any o1her obli!~ation, 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, SEIE.; Act of December
12,1994, P.L. 1015, No, 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegat$ may prescribe, the
Secretary or his delegate may issue a certificate of release of any lien imposed
wH:h 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 liability has become legally unenlorceable, EXCEPTION,
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOU~IT
The "Total" column (Column 7) for each type of tax lh;ted On this Notice of Lien
comprises the balance of Tax Due (Column 6) plus e.ssessed additions and/or
penalties, and assessed and accrued interest up to the ihterest computation
date on the face of this notice.
)f payment or settlement of account is made after the interest computation date,
the payment must include the lien filing costs and ,accrued interest from the
interest computation date to and through the payment dat~.
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.1. - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.1., G.R., C.A., S.T. - 6% 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 DAlE TO PAYMENT DATE)
P.l.T., E.M.T. - 3/4 OF 1% P,ER MONTH OR FRACTION
S. & u. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. "6% PER ANNUM
INH & EST. - 6% flER ANNUM
LF.T., F.U.T, -1% PER MONTH OR FRACTION
M,C.R.T, - 1% PER MONTH OR FRACTION
OFT. - 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 in-terest on all tax
deficiencies using an annual interest rate that will vary frorn calendar year.
Interest is calculated on a daily basis at the following rates:
DEUNQUENT DATE INTEREST RATE DAILy INTEREST FACTOR
1/1182THRU 12/31/82 20% .000548
1f1l83 THRU 12/31183 l60k .000438
lfl/84 THRU 12f31184 1'% .000301
ll1f85 THRU 12/31185 13% .000356
l/1f86THRU 12f31186 10"';" .000274
1/1187 THRU 12/31187 9% .000247
1I1/8aTHRU 12/31/91 11'% .000301
1/1192 THRU 12/31/92 9% .000247
1f1/93THRU 12/31/94 7% .000192
1/1/95 THRU 12/31198 9'% .000247
111199THRU 12131199 rok .000192
111/00THRU 12/31100 8% .000219
---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 J_anuar~/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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