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Home My WebLink About01-0418 FX Ji.~- " <. ~~ "'- I.. I COMMONWEALTH OF PENNSYL V ANI{:fO / - 4 1* DEPARTMENT OF REVENUE ""._~ ,. ,'.~ ,:, """""ilnHF-"'''' """'Il.'" jl~'&F} 7i)''" BUREAU OF COMPLIANCE a'W(3qi R116~674 CERTIFIED COPY OF LIEN VILLAGE FARM LANDSCAPING 1550 B MT HOLLY PIKE CARLISLE PA 17013-3145 INC 8 0 Q, COURT OF COMMON PLEAS ~~ :0;; ::;:1 CUMBERLAND COUNTY, -~g z (i1;:2 PENNSYLVANIA 6jS:: N :'4\3 ~:z'.: N S.-Q kG ~ """'1-" >'00 :x Q6 Z - "'-m >c ., ~ . ~ ~ ~ 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. EIN: 25.1825666/000 Notice Date: January 7, 2001 Notice NumbBr: 738-285-401-010.2 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81107191 05-01-00 05-31-00 . 1 2,431.50 2,982.88 . TOTAL: 2,431.50 2,982.68 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 01-17-01 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...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) January 7, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE - J~~~M~"?'!f;''''",,~OliiI!ll~~~!I''''"il~,,",',r4:,;f'~'"'''i,~'t1!i>,,,..<i'i>i:'-'!J''''L,if~)'~Id~~"-'- ~'~-'I~~iIiW~IllIkY.~ ;. '".~ COMMONWEALTH OF PENNSYLVANIA VS VILLAGE FARM LANDSCAPING INC NOTICE OF TAX LIEN flledthi. day of at m. LIENS FOR TAXES Liens fer Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.8. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under SBctlon 345 of the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amend13d. Liens fcn Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.8. 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, as 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 Act of 1982, Act of December 13, 1982, PL 1086, No. 225 Section 1 et saq., 72 PA. C.8A Section 1701 et seq. (For decendants wfih 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.8. 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: Corooration 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. Inheriffince Tax Liens are liens on feal estate which continue until tax is paid. Personal Income Tax Employer-Wlthholdina Tax Realty Transfer Tax Sales and U~e Tax. Liquid- Fuels Tax Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax Hens are liens upon the franchises as wen as real and personal propeny 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 sha}1 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, " ~, PLACE OF THE 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 whi.ch 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. 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 Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, C!nd be paid in full, betor$ any other obligation, judgement,. olaim, 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 existin~ mortgages or liens whioh are properly recorded at the time that the tax iien IS filed. SEE: Act of December 12,1994, PL 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 certificate of release of any lien imposed with 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 unenforceable. EXCEPTION: Interest on Corporation Taxes is oomputed after a lien is paid, SETTLEMENT OF ACCOUNT The 'Total" column (Column 7) for each type of tax listed on this Notice of I.,ien comprises the balanoe 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.5., EE, C.L., CHI. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.A., C.A., S.T. . 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, N.E., G.P., MJ. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.Ft. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PJ.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION 5. & U. - 3/4 OF 1% PB=l MONTH OR FRACTION RT.T. - 6% PER ANNUM INH &. EST. - 6% PER ANNUM LET., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONtH OR FRACTION OFT. - 180/0 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 thatwill vary from calendar year. Interest is caloulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111162THRU 12f31182 20% .000548 1/11a3 THRU 12131183 16% .000438- 111/84 THRU 12131184 11% .000301 1/1/85 THRU 12131185 13% .000356 1/1/86THRU12131186 10% .000274 1/1/S7 THRU 12131187 9% ,000247 1I11S8THRU 12131191 11% .000301 1/1/92 THRU 12131/92 go/o .000247 1I1f93THRU 12131/94 7<'1.. .000192 111195 THRU 12131/98 90/0 .000247 1/1/99THRU 12131/99 7% .000192 1I11GO THRU 12/31/GO 6% .OOO2t9 111/01 THRU 12f31/01 g% .000247 mTaxes 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 January 1, 1982 are subject to a variable interest that ohanges each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ~ !$: