Loading...
HomeMy WebLinkAbout01-0674 FX . ~--'- ,..~~ .~ - ; i PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $ r;, a:J fJ) CkJfqq~7( ~1t1(j7/~'J-- JAN 24 2001 .~' 1-1_ c.~ ~~,........~~"'IJt-:, 1I(j{ - Ca 1~ eru rl REY-159CMAFP"/96) (") c::> 0 C -on s:. ..." -oa::} ,.." mm co Z:D ~.~ I 0 "'TI ;< ~O -~~~ "'";:~ -, 0 (_srt S>C Y? ~ ':.<1 :::r~~ ':D {::J -< COUNTY, PENNSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND NAME AND ADDRESS: DAVID SMOYER LORI A MOYER 215 MAPLE AVE CAMP HILL PA 17011 CERTIFIED COPY OF LIEN TO THE PROTHONOTARY OF SAID COURTl Pursuant to the Jails of the COllllllonlteaJth of ~llnnsylvania, there is hllrllltith transmitted a Cllrtified Co~y of a Lien to be entered of record in YOllr COllnty. 175-48-6900 DATE OF CLASS OF TAX PEFHOD ASSESSMENT IDENTIFYING TAX TOTAL TAX (OR DUE DATE) DETERMINATION NUMBER OR SETTLEMENT 1 2 3 , 5 . P. I. T. 01-01-97 TO SEP 25 1998 M71921 275.00 398.98 12-31-97 P. 1. T. 01-01-98 TO OCT 05 1999 M84335 461.23 549.18 12-31-98 P.Ll. 01-01-99 TO SEP 13 2000 L95461 677.68 757.04 12-31-99 . TOTALS INTEREST COMPUTATION DATE FEB 12 2001 $1,413.91 $1,705.20 FILING FEECS) <:Q.nn ADDITIONAL INTEREST The unde~signed, the Secretary of Revenue (o~ 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 fo~ unpeid tax, Inte~est, additions Or penalties thereon due from such tax- SETTLEMENT TOTAL payer and which, after demand for payment thereof, remains unpaid. The amount of such un- paid tax, interest, additlons 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 ba. ~a...~ SECRETARY OF REVENUE COR AUTHORIZED DELEGATE) PART JAN 3 1 2001 1 - TO BE RETAINED BY RECORDING OFFICE DATE . COMMONWEALTH OF PENNSYLVANIA DAVID & LORI VS SMOYER A MOYER NOTICE OF TAX LIEN Flled this day Qf " m, CLERK (or Register) LIENS FOR TAXES liens for Corporation Tax,s arise under Section 1401 of the Fiscal Code. 72 P,S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 545 of the Tax Reform Code of 1971. 72 P.S. Section 7345. as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tex Reform Code of 1971. 72 P.S. Section 8112-C, as emended. liens for Llq~id Fuels Ta~ 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. Seotion 2614,13. as emended. liens for Motor Cerriers Road Tax arisa under Chapter ~6 of the Vehicle Code. (15 Pa. C.S.9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982. Act of December 13, 1982. P.l. 1086. No. 225 Seotion ,I et. ,seq., -12 Pa. C.S.A. Section 1101 et. seq. (For decedents With' date of death prior to Deoember 15, 1982. liens erise under the Inheritance and Estate Tax Aot of 1961, 12 P.S. Section 2~85 - 101 et. seq.). Liens for State or State Bnd Looal Sales. Use and Hotel Occupancy Tax and PublIc TransportatIon AssIstance Fund Taxes end Fees arise under Section 2~2, Act of March 4, 1971, No.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code,(15 pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in section 9502 of the Vehiole Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9(13). LIEN FOR TAXES, PENALTIES AND INTEREST General Informatlon~ corooration Tax Liens provided under the Fiscal Code arise et the time of settlement (assessment) and are liens upon the fran~ chises end property, both real and personal, with no further no~ tice. The filing of a Notioe of Lien with a county Prothonotary is not B requiSite, and the lIen remains In full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on Real Estate which oontinue until the tax is paid. Personal Income Tax. Emolover Withholdina Tax. Raaltv Trans- fer Tax. Sales and Use Tax. Liouid Fuels Tax. Fuels Use Tax. Motor Carriers Roed Tax and Motorbus Road Tax. Oil Companv Fran- chise Tax. and liauid Fuels and Fuels Tax liens are liens upon the franchises as well as real and personal property of tax- payers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situeted and shall not attaoh to stock of goods, wares, or mer- chandise regularly Sold in the ordinary oourse of business of the taxpayer. The lien has p~iority from the dete of entry of reoo~d. PLACE OF FILING NOTICE FORM Place of filing: The Notice of lien shall be filed: (a) In the oase of Real Prope~ty. in the office of the Pro- thonotary 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 off1ce of the Prothonotary of the county in which the p~operty subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE ANO PRIORITY OF NOTICE ~eneral Rule: Acoording 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, and be paid in full, befo~e any other Obligation, judgment, claim, lien, or estate is sat- isHed from a SUbsequent judicial sale or liability with whioh 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. see, Act OT December 12. 1994, P.L. lOIS, No. 138. RELEASE OF LIEN The Seoretary or his delegate mey issue a Certificate cf Release of any lien imposed with respect to any tax if (1) the liability is satisfied, satisfection oonsisting of payment of the amcunt assessed together with all interest and oosts in respect thereof, or (2) the liability has become legally Unenforceable. ExceDtion: Interest on Corporation Taxes is computed after the lien is paid. CLASSES OF TAX C.S. F.F. C.L. C.N.I. C.I, G.R. P.U.R. S.T. 8.l. N.E. G.P. M.l. C.A. P.LT. E.M.T. {ell Capital Stoc~ Tax (02) Foreign Franchise Tax (03) Corporate Loans Tax (04) Corporate Net Income Tax (05) Corporation Income tax (10) Gross Reoeipts Tax (20) Public Utility Realty Tax (311) Shares Tex (~ll) Corporete Loans Tax (Banks) (50) Net Earnings Tax (60) Gross Premiums Tax (711) Marine Insurance Tax (80) CooperatIve Associations PA Income Tax (PA-40) PA Inoome Tax (Employer Withholding) S.s U. L.S.S U. R.T.T. IN. 8; EST. L.F.T. F.U.T. M.C.R.T. O.F.T. M.T. BUS l.F. 8; F.T. State Sales end Use Tax Looal Sales and Use Tax Realty Transfer Tax Inheritance and Estate Tax liquid Fuels Tex (Gasoline) Fuels Use Tax (Diesel and Speoial Fuels Motor Carriers Road Tax Oil F~anohise Tax PUblic Transportation Assistance Fund Taxes and Fees Motorbus Road Tax liquid Fuels and Fuels Tex SETTLEMENT OF ACCOUNT The "TOTAL" (Column 6) for each type of tax llsted on this Notice of Lien oomprises the belanoe of tax due (Column 5) plus assessed additions andlor penalties, and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest oomputation date. the payment must include the lian fil- ing costs and acorued interest from the Interest computation date to and through the payment date. ~or any DelInquent Taxes due on or before Decamber ~l, 1981, interest is imposed at the following rates: C.S. ,F.F. ,C. L. ,C.N. I. OX p" annum (due date to payment date) C.I. ,G.R.,C.A.,S. T. OX p" annum <d\.le date to payment date) B.L..N.E.,G.P.,M.I. OX p" annum (due date to PBymant datel P.U.R. " p" month " fraction (due date to payment date) P.I.T.,E.M.T. >14 of lY. p" month " fraction S.& U. '" of " '" month " fraction R.T.T. OX p" annum IN. S EST. OX p" annum L.F.T.,F.U.T. " '" month " fraction M.C.R.T. lY. p" month " fraotion O.F.T IB_ '" annum For all taxes that are orIginally due and payable on and after January I, 1982, the PA Department of Revenue will calcu- late daily interest on all tax deficiencies using an annual in- ter-est rate that will vary from calendar- year to calendar year. The applicable Interest rates are as fallows. INTEREST: Interest is calculated on a dally baSis at the follow- ing rates. Delinquent Date 1/1/82 thru 12/31/82 1/1/8S thru 12/31/83 111/84 thru 12/31/84 111/85 thru 12/31/85 IllleE. thru 12131/ef. 1/1187 thru 12/31/87 111/88 thru 12/31/91 111/92 thru 12/31/92 111/93 thru 12/31/94 111/95 thru 12/31/98 111/99 thru 12/31/99 111/00 thru 12/31/00 111/01 thru 12/31/01 Interest ,,- 1611 m ,,- '0% OX m OX '" OX '" a- OX Rate Daily Interlllst . 01)0!i~8' .000438 .000301 .00035'6' .000214 .000241 .00030:1" . I) 0 0:2:4'l .000192 .000:2:47 .000192 .000:2:19 .000:2:47 Factor- ---Taxes that become delinquent on or before Decemblllr 51, 1981 will remain a oonstant interest rate until the delinquent balanoe is paid in full. ---Texes that beCome delinquent on or efter Januery 1. 1982 are ...=-:: subject toa variable interest rate that changes each calendarYj year. ---Interest is caloulated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAVS DEliNQUENT X DAILV INTEREST FACTOR. Use this rate for M.C.R.T/IFTA effective January 1. 1996. ~~"~'"."" .1- ~'-" n .iII;U BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REV-3DO C"AFP (0&-01) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON CUMBERLAND PENNSYLVANIA. PLEAS OF COUNTY, DAVID SMOYER LORI A MOYER 215 MAPLE AVE CAMP HILL Docket No. 01-674CIV Date Filed FEB 01 2001 PA 17011 Class of Tax ANNUAL Account No. 175-48-6900 M71921 M84335 L95461 TO THE PROTHONOTARY OF SAID COURT, / The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to- al-l intents and purposes, as we could were we present in person to do so; and for doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13TH day of FEBRUARY, 2002. LARRY P. WILLIAMS Secretary of Revenue ~a... ~ DOROTHY A. TOTTON Di~ecto~, Bu~eau of Compliance IN THE COURT OF COMMON PLEAS OF COUNTY, PENNSYLVANIA NO. TERM, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY , .~ " . :'i!;\, . -$J &; ," ~ i . . I .~ '. ;; FIt EQ--OfF1CE OF TI..-r: t"<)'J~T"O'IOTAllV " '.. ,;!\. ,r"I,. I' Inn-I 02 SEP to AM 9: 13 CUMBEFlLAi\lD COUNTY , PENNSYLVANIA 5: :><;> ;01 f{tl(}~ t!-0.5~ /(..:lj 4'~91~ ;!