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Home My WebLink About01-2058 FX REVK-159 (9-95) REVOooIW COMMONWEALTH OF PENNSYLVANlttO J - ;)660 DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT.2S0946 HARRISBURG, PA 1712S-0~6 CK1t J 0057? Q:ti /t{}q7~ CERTIFIED COPY OF LIEN I~i: ," - , - . T,'lY COURT OF COMMON PLEAS <l? CUMSERLAND COUNTY, PENNSYLVANIA ~,PR ~'9 r -j I]: ~;5 BEVERLY A SIMPSON REMAX REALTY 1448 HIGH ST CAMP HILL fA 17011-3945 EIN: 25-1605973/000 Notice Date: March 28, 2001 Notice Number: 238,138-201-032-3 ['!, I,\A;::';:',:'~,: i:i''-,i") '~':I"! :I\:-;.'{ "-'..J """~' ,I"" \. '...J ..'_-',,"' ',j PHJI'ISYU/,\f\jiA 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 17753690 07-01-97 09-30-97 1 195,94 397,65 EMPL 17753690 10-01-97 12-31-97 1 195,95 393,12 . TOTAL: 391.89 790,77 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 04-07-01 , The undersigned, the Secretary of Revenue (or an authorized qelegate) 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 paymenllhereof, 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. ~(L.~ SECRETARY OF EVENUE . (OR AUTHORIZED DELEGATE) March 28, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE H;pr_n ~~'_ " "~, - , COMMONWEALTH OF PENNSYlVANIA VS BEVERLY A SIMPSON REMAX REALTY 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.8. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Seefion 345 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 Tax Reform Code of 1971,72 P,B. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.B. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.B. Seefion 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.B. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate TaxAef of 1982, Aef of December 13, 1982, P.l. 1086, No. 225 Seefion 1 et. seq., 72 PA. C.S.A. Seefion 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAef of 1961, 72 P.S. Section 2485 - 101 et. seq.). liens for Stale, or Stafe and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Aef of March 4, 1971, No.2 as amended, 72 P.S. Seefion 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 (assessmeht) 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. Persohallncome Tax. Employer 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 enfered 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 prioritylromthe date of entry of record. ~ ~ ~ ~, ~: ".~ '~",'.'" ~~. PLACE OF THE FILING NOTICE FORM PLACE OF FlUNG: The notice of lien shail be filed: (aj In the case "f Real Property, In the office of the Prothonotary of the county in which the property subj~ct to t~e lien .is sit~ated an~ (b) in the case of Personal Property, whether tangIble or intangible, In the office of the Prothonotary of the Gounty in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTfCE' GENERAL RULE: According to the Fiscai Code, the Notice of lien is automatically revived and does not require refWng of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth. shall have I?riority to, and be paid in fuH, before any other obligation, judgement, claim, hen, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does nol 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.l015, 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 oftha amount assessed together with,all interest and costs in respect thereof; or (2) the liability has become legaily 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, 1H81, 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.I., G.R., CA. S.T. - 6% PER ANNUM (DUE 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.I.T" E.M.T, - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH 8; EST. .6% PER ANNUM L.F.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 calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12/31182 20% .000548 1/1/83THRU 12131/83 16% .000438 1/1/84 THRU 12/31184 11% .000301 1/1/85 THRU 12131/85 1SO,4 ,000356 1/1/86 THRU 12131/86 10% .000274 1/1/87 THRU 121311S7 9"10 ,000247 1/1/8STHRU 12/31191 11% .000301 1/1/92 THfl,U 12131/92 9"10 .000247 1/1/93 THRU 12131194 7% 000192 1/1195 THRU 12131198 9% .000247 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12131/00 S% .000219 1/1/01 THRU 12131/01 9% _000247 ---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 dellnquent 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 UNP~ID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ~f.~~ ,~~~iiiWiIIlJll,~~IJWl'!,'~$~Iffll~l'f;l';oj'i$'f4!'!-"'~%'~~1Jj~~'~"',<>'!""l!:,~~!lilflJ!''!iiji'~l\!~!I!l""'-~i!o1IliI!lml;,.~;"_,..::I!l'j