HomeMy WebLinkAbout01-03173
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BUREAU OF COMPUANCE
DEPT. 280946
HARRISBURG, PA 1712S-0946
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COMMONWEALTH OF PENNSYLVANIA # 0 (-3173
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN
& DESIGN
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COURT OF COMMON PLEAS O}'~:'
CUMBERLAND COUNTY, 7> ~
PENNSYLVANIA ~:;
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EIN: 23-2896755/000 ~ C
Notice Date: May 22, 2001 _ ~ 6
Notice Number: 343-666-601-051-7 -' C
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EASTERN DEVELOPMENT
3255 CAPE HORN RD
RED LION PA 17356
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To the, Prothonotary of said court: Pursuant to the laws of the
Common~ealth of Pennsylvania, there is herewith transmitted a certified
copy of a hen 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 19309954 04-01-00 06-30-00 1 0.00 414.15
EMPL 19309954 07-01-00 09-30-00 1 1,700.64 2,653.65
TOTAL: 1,700.64 3,068.00
FiLING FEE(S): 9.00
INTEREST COMPUTATION DATE: 06-01-01
The undersignfad, the Secretary of Revenue (or an authorized delegate) of the Commo,nwealth 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 PENALTIES therein due trom such taxpayer and which,
aIIer 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_
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
May 22, 200 I
DATE
PART I - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
EASTERN DEVELOPMENT & DESIGN
NOTICE OFTAX LIEN
filed this
day 01
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes 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 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
Oode of '1971,72 P.S. Section 8112-0, as amended.
Liens for'Uquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Secticn 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
Oode, (75 PA, O.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. O.s.A. Section 1701 et. seq. (For decendants with 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.B. Section 7242.
Liens for Motorbus Road Tax arIse under Chapter 98 of PA VehIcle Code, (75
PA 0.8. 9815).
LIENS FOR T 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 untll paid.
Inheritance Tax Liens are liens on real estate, which continue until tax is paid.
Personal Income-Tax Emplover Withholding Tax. Realty Transfer Tax Sales
and 'Use Tax Liquid' Fuels Tax ,Fuel Use T~: Motor:Carriers Road Tax and
Motorbus T ax,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 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.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING:, The notice 01 lien ,shall be fi~d: (a) In the case of Real
Property, in the office of the Prothonotary, of the cilunty in which the property
subject to the lien is situated and (b) in the, case of Personal Prcperty,.whet~er
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 tb the Fiseal ..~q4e;theNotiCe .of Lien is
automatically revived and does ~ot: '~eqt!l~e ~~~I'~n~", of' J~e Notice by the
Commonwealth. Any Notice of Lien fdad by tHe :qo~rnon:-vei!lth, sha~1 h~ve
pricrity to, and be paid in lull, belore any cther pbl'!l!,t,on, Jud~\TI9~t, cla,m,
lien, or estate is satisfied from a subsequent Judlcla:l sale',or'ha"llitywith which
the propertr may be ch~rged. EXOEPTION: The; Opmmonw~anh does not
maintain priority of tax hens over any eXIsting mortgages or hens, which are
properiy 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 certificate of,r""lea,$e,of any lien imposed
with respect to any tax it. (1) the liability is satiSfi~d; satisfaction consisting of
payment of the amount assessed together with all interest and costs in-respect
thereof; or (2) the liabiloy has become legally unenforceable. EXOEPTiON:
Interest on Corporation Taxes is computed after a lisn is paid.
SElTLEMENT OF ACCOUNT
The "Total" column (00iumn7) for each type of tax listed cn this Notice of Lien
comprises the balance of Tax Due (Column 6) piUs assessed additions andlor
penalties, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement 6f account is made after the 'interest co~p~ation date,
the payment must include the lien filing costs and ,acc~ued 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% PERANNUM~U,EDATE,ro PAYMENT DATE)
C.I.. G.R., C.A., S.T. - 6% PER ANNUM C!UEDA1fSTOP~YfI!IENT DATE)
B.L., N.E., G.P., M.I. - 6".4 P~ANNUM DUE DATET0,P1'!MS'J'T DATE)
P.U.R.. .1% PER MONTH R ~CTI0N (D~E:DATE TO PA~ENT D^:TE)
P.I.T., S,M.T. - 314 OF 1% PER MQNTH,OR FRAC1;tON
s. & U. - 314 OF 1% PER MONTH OR F~CTlON
R.T.T. -6% PER ANNUM
fNH &~. - 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 tram calendar year.
Interest is calculated on a daily basis at the follOWing rates:
DELINQUENT DATE INTEREST RATE nAil Y INTEREST FACTOR
111/82 THRU 12/31/82 20% .000548
1/1/83 THRU 12/31183 16% .000438
1/1184 THRU 12/31/94 11% .000301
111/85 THRU 12131/85 13% .000356
1/1/86 THRU 12/31/86 10% .000274
1/1187THRU 12131/87 9% .000247
1/1188 THRU 12131/91 11% .000301
1/1/92THRU 12f31/92 9% .000247
1/1/93 THRU 12131194 7% .000192
1/1/95 THRU 12/31198 9% .000247
1/1199 THRU 12/31/99 7% .000192
111100 THRU 12/31100 8% .000219
111/01 THRU 12/31101 9<',4 .000247
-nTaxes that become'delinquent on or before, December 31, 1981 will remain
a constant interest rate until the delinquent balance, is paid bff.
m Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
M--lnterest is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(N!JMBER OF DAYS
DELlNQUEI'lT) X (DAILY INTEREST FACTOR)
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REVK-300 (8-01) REVOOK10
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BUREAU OF COMPLIANCE
DEPT. 280948, ...
HARRISB~J:l.e'l, pA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUf,: .
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AUTHORITY TO SATISFY
EASTERN DEVELOPMENT & DESIGN
3255 CAPE HORN RD
RED LION PA 17356-9074
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 01-3173CIVIL
DATE FILED: May 24, 2001
EIN: 23-2896755/000
NOTICE NUMBER: 564-419-101-121-3
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the 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
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 13 day of December, 2001.
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Larry P. Williams
Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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