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Home My WebLink About00-08231 ~",Og' , I. ,.'." .~'~,;, REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT O~'~lhE W-7fd;J/ Cioil ERTIFIED COpy OF LIEN BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 PD 9.00 cKtq~~or Rtf (Ql-t)J- D\ D M KYLER CONSTRUCTION SERVICES INC 118 HOGESTOWN RD MECHANICSBURG PA 17055-5116 COURTO OM " ,,~J n. "j (] F C MaN PLEAS OJril t;,nv (' i: 1\[\ [), ~ CUMBERLAND COUNTY w" I" ".. . PENNSYLVANIA ' , ,"". ''''1,\ "'U"'; il\ITY CU'\iI'."~I'" ".",", \, V" IVl..I<.., ;....' . PENNSYLVANiA EIN, 25-1846116/000 Notice Date, November 18, 2000 Notice Number; 425-287-500-111-3 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 90376631 10-01-99 12-31-99 1 92,48 144,84 TOTAL, 92,48 144,84 FILING FEE(S), 9,00 INTEREST COMPUTATION DATE: 11-28-00 The undersigned, the Secretary of Revenue (or an authorized de,legate) of the .commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the "bove named taxpayer for unpaid TAX,INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor payment thereof, remains unpaid, The amountol 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. ~()... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 18, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~) ~~ttiO'_;litlilffiJil1.11li!lkh\'ffiI;;";,'jfu;~1ll'~~m~I'ml.i1ill.<ll,w.M'im~I!IlIIi'''%'.zq'H'l",,~>ji:8:";_,,,J;,"',"(';1i?ji\&1;t~.(Ji~ "'" -'---.~ill\flllallllW'.'.- ~ " COMMONWEALTH OF PENNSVLV ANIA VS D M KYLEH CONSTHUCTION SEffiVICESINC NonCE OFTAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation T aXI~S 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 of 1971,72 P.S. Section B112-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 aris,e under Section 13 of the Fuel Use Tax Act, 72 P.8. 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, 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 1:3, 1982, liens arise unde'rthe 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 lr AXES, 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 Employer,WithholdinoTax ,Realty Transfer Tax Sales and Use "(:ax. Liauid_:Fuel~. Tax. Fuel, Use_li~x"~chor 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 Prothonotar\' 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. ,,1, ~"!iIi'l!t~..., b~_liiiri!:lilIllr1J.rllJ:!ri ~."..- ~ ~1~ PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed, (a) in the case of Reai Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) hi 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 revive,d and does not ~~quire refiling of the Notice by the Commonwealth, ArW Notice of _ Lien filed by the Commonwealth shaH have priority to, and be paid in full, before any other obligation, judgtfment, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged, EXCEPTION, The Commonweallh 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 Secrertaryor his del~gate may issue ~,qertificate of release of any Hen imposed with respect to any ~ax if: (1) the liability is satisfied, satisfaction consisting of payment of the amol;Jnt assessed together with all interest and costs in respect thereof; or (2) the iiability has become legally unenforceable, EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid, SETTLEMENT OF ACCOUNT The "Total" 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 include the lien filing costs and accrued 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 (DUE DATE TO PAYMENT DATE) C.I., G.R, C.A., S.T. - 6% PERANNUM':lDUE DATE TO PAYMENT:DATE) B.L, N,E" G.P., M.l. - 6% PER ANNUM DUE DATE TO PAYMENT'DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.l.T., E.M.T. - 3/4 OF1% PER:MONTH OR FRACTION S. & U. .314 OF 1% PER, MONTH OR FRACTION RT,T. - 6% PER ANNUM INH & EST. .6% PER ANNUM LET., EU.T. -1% PER MONTH OR FRACTION M.C,R T, -1% PER MONTH OR FRACTION O.ET. .18% PER ANNUM For all taxes that are originally due al)d payable on and after January 1, 1982, the PA Department of Revenue will ~Iculate 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 CAlLY INTEREST FACTOR 111m2 THRU 12131182 20% .000548 111183 THRU 12131183 16% .000438 111184 THRU 12f31/B4 11% .000301 111/85 THRU 12131185 13% .000356 111186THRU 12131/86 10% .000274 1I1I87THRU 12131/87 9% ,000247 1/1188THRU 12/31/91 11% .000301 111/92 THRU 12131/92 9% .000247 111193 THRU 12/31194 7% .000192 111195 THRU 12131198 9% .000247 111/99 THRU 12/31/99 70/0 .000192 111/00 THRU 12/31/00 8% .000219 .uTaxes that become delinquent on or before December 31, 1981 will remain a constant interest rate uritil,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. mlnterest is calculated as follows: INTEREST = (BALANCE OFTAXUNi>Alll) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST'FACTOR) p