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Home My WebLink About00-08230 ~"~ ~ ~ ~ .~~~~= ....~~~, '""'~~'lOol0lJ 'r'~,I.J- ~~ <m;, :Jt; ~ "qE-A<~15S (S-95}{REV000K9} BUREAU OF COMPLIANCE DEPT, 280946 HARRISBURG, PA 17126-0946 COMMONWEAL THOF PENNSYLVANIA DEPARTMENT OF REVENUE .jf{!;() -1f;aJ {!t(Jc' CERTlFIEDCOP'!';; LIEN d1 Cj ()O If]) ( tJfq<if461_/ '-'R# fDl{ )J~ BIGGS, ERNEST MASON PO BOX 3212 SHIREMANSTOWN PA 17011-3212 n,: ' ',d ':)~'r'-: I .-' ,. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, GO 1";]1' /,. t'; PENNSYLVANIA ,--- ,/, n I r 0: ::J EIN, 25-1575763/000 Notice Date, November 18, 2000 Notice Number: 225-259-300-111-3 ('I "V'i_' 'I' .. . - 'V\JJ Ice. lU+t....I COUt-IjT'( 1"'~ilJ"nYi "" ' -'CI 1'-10 LVA!\HA 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 17656067 01-01-95 03-31-95 1 791,50 1,760,29 EMPL 17656067 04-01-95 06-30-95 646,83 1,424,01 EMPL 17656067 07-01-95 09-30-95 1 583.76 1,271.89 EMPL 17656067 10-01-95 12-31-95 48,42 104.40 EMPL 17656067 01-01.96 03-31-96 1 587.71 1,254,08 EMPL 17656067 04-01-96 06-30-96 530,86 1,120,71 1 EMPL 17656067 07-01-96 09-30-96 521.82 1 ,089,77 EMPL 17656067 10-01-98 12-31-96 1 379,84 784,62 EMPL 17656067 01-01-97 03.31-97 460,30 940,71 EMPL 17656067 04-01-97 06-30-97 1 489,90 990,07 EMPL 17656067 07-01-97 09-30-97 433,58 866.40 EMPL 17656067 10-01-97 12-31-97 1 457,84 904,24 EMPL 17656067 01-01-98 03-31-98 357,50 698,39 EMPL 17656067 04-01-98 06-30-98 1 449,81 868,49 EMPL 17656067 07-01-98 09-30-98 399,69 762,44 EMPL 17656067 10-01-98 12-31-98 1 414,29 781,71 EMPL 17656067 01-01-99 03-31-99 1 346,85 648,60 EMPL 17656067 04-01-99 06-30-99 348,37 645,16 EMPL 17656067 07-01-99 09-30-99 1 412,11 756,00 EMPL 17656067 10-01-99 12-31-99 502,42 912.47 SALES 21506114 12-01-97 12-31-97 1 3,588,48 5,842,86 SALES 21506114 05-01-99 05-31-99 799,00 1,190,50 INTEREST COMPUTATION DATE, 11-28-00 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENAL TiES,thereln 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...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 18, 2000 DATE PART 2 - TO BE RETURNED TO THE DEPARTMENT OF REVENUE -".~!ilifI\ll~tNiiii~~~~-;&,-,;llii!l!:-~$J1&.:4:!M/nffi!~00I1ItllJ!i [.f{-----'~ll--' Jilll --~'" ~iilr:RiL~ , ~ ~ililiiilllillili , , i , , " I i I i!!lI COMMONWEALTH OF PENNSYLVANIA VS BIGGS,ERNEST MASON NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation TaxEIS arise under Section 1401 of the Fiscal Code, 72 P,S, Section 1404, as amended, Liens for Personal IncomEl 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 of 1971,72 P,S, Seclion 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, as amended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.B, 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 Act of 1982, Ac, of December 13, 1982, P.L. 1086, No, 225 Section 1 et. seq" 72 PA, C,SA. Section 1701 et. seq, (For decendants with date of death prior to December 1:3, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P,S,S"ction 2485-101 et.seq,j, 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 prc1vided under the Fiscal Code arise at the time of settlemeht -(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 nol 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 WithholdinQ Tax. Realtv Transfer Tax, Sales and Use Tax. Liauid ,Fuels Tax, Fuel Use Tax Motor- 'S8-rriers 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 900ds, wares, or merchandise' regularly used in the ordinary course of busines$ 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 shall be filed, (aj 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, AUTOMATlCREVWALOFNOTlCEANDPR~RrrvOFNOTICE GENERAL RULE, According to the Fiscai Code, the Notice of Lien is automatically revived and does not require refiling of the Notice, ,by the Commonwealth, Any Notice of Lien fiied 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 Hens over any existing mortgages or Hens 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, ce,rtificate ,of rel~ase ~f any ~ien imPosed with respect to any tax if: (1) the liability is satisfied, satisfa,ction. 9Dnsisting of payment of the amount assessed together. with all interest and- costs ill ;respect thereof; or (2) the liability has become legally unenforceabie, EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type oftax listed onthis Noti~ of Lien comprises the balance of Tax Due (Column 6) plus assessed additiol1s 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 computatjen date, the payment must include the lien filing, costs and a~rued intere~ from the interest computation date to and through the payment date, For any delinquent taxes due on or before December 31,19,81, interest is imposed at the following rates, o.s" F.F" C.L, C.N.I. - 6% PERANf'IIUM,(DUE DATE TO PAYM~ DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (Dl,IE P~TE TO PAYMENT DATE) S.L, N.E.. G,P., M.1. - 6% PER ANNUM (Dl!E DATE TO PAYMENT DATE) P.U,R.. -1% PER MONTHO~:FRACTION(DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTI:! OR-FRACTION s. & u, " 3/4 OF 1% PER MONTH OR FRACTION R.T.T. "6% PER ANNUM INH&EST. .eokPERANNUM LF.T., EU.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 on all tax deficiencies using an annual interest rate that will vary from calenda.r year, Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY lNTERES1' FACTOR 111/82 THRU 12/31/82 20% ,000548 1/1183THRU12131183 16% .000438 1/1/84 THRU 12/31184 11% .??oo01 1/1185 THRU 12/31185 13% ,000356 1/1/86 THRU 12/31186 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1186 THRU 12/31191 11% ,000301 1/1/92THRU 12131/92 9<'k .000247 1/1193THRU 12/31194 7% .000192 1/1195 THRU 12131198 9% .000247 1f1f99THRU 12131199 7% .000192 1/1100 THRU 12131100 8% .000219 ~n Taxes_that become delinquent on or before December 3_1, 1981 will remain a constant interest rate until the delinquent balance is paid off. m 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) ~ "~,,.~~.tl~I"" I ,.,;........., ; ~__"J ,L,,~,-, ,; ,[ , "",,[: -',.." ~-1~~" ,...." l '__ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21506114 06-01-99 06-30-99 834,00 971,12 SALES 21506114 07-01-99 07-31-99 728,66 968,00 SALES 21506114 08-01-99 08-31-99 385,00 489,92 SALES 21506114 09-01-99 09-30-99 1 ,642,02 2,080,03 SALES 21506114 10-01-99 10-31-99 1,073,88 1,353,54 SALES 21506114 11-01-99 11-30.99 3,533,22 5,317,64 SALES 21506114 12-01-99 12-31-99 598,98 747,86 SALES 21506114 01-01-00 01-31-00 772,14 958,48 SALES 21506114 02-01-00 02-29-00 300.48 371,22 SALES 21506114 03-01-00 03-31-00 , 208,20 276,62 SALES 21506114 04-01-00 04-30-00 66,00 80,63 TOTAL, 23,693,46 39,232,87 FILING FEE(S), 9,00 , , " ""; - ~