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HomeMy WebLinkAbout00-08229 REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANlilt06 .-' iY;;2::J '9 DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $~,()\J ~ C~~ Wi>41i ~~ I~~a~l 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 ;,fj 8: 19 EIN, 25-1828515/000 Notice Date, November 20, 2000 Notice Number; 524-008-200-111-5 CU"i".'I""ii- '.,'>' If"'" J'/il,... i..:l'h_,'\i \10 lA)L \l! T P':;'j',1Q,V'li/"I'A :-1'1 ".nLV,"\J~: 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. ~a... ":)~L4'l1,... SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 20, 2000 DATE PART 1 - TO BE RETAiNED BY RECORDING OFFICE f' " "' :1 1-" ^'~T(rf" I ....,~ - 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. i .1 i ;\ I I ,'~ , ''''',' " ,'_"F, ~ "-,, ,'", 'F-''', . M""P ~., , .. ~ ,J "._, ~""' " ,,,,,,,,,,,,,, ~, -, ~"""," "__~ ~-, h' '_ ", 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) _~1!l!:fffl'~~~~~~,"llJll~!:$'f~l'!t,~lf,):>l'%'jlli"'-m>i'!'"''''''''r,'!j;,~!!'1!~