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Home My WebLink About07-1566REVK-159 (12-06) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 AL, -01# & /Q ,c'0 REIPRICH, JOHN 435 MARKET ST # A LEMOYNE PA 17043-1634 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 204-44-55881000 Notice Date: March 18, 2007 Notice Number: 919-682-907-031-3 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 1D TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 82571800 08-01-06 08-31-06 1 756.02 959.11 TOTAL: 756.02 959.11 FILING FEE(S): 14.00 C av ? 4 r .. r'n --- J r%j :V IP INTEREST COMPUTATION DATE: 03-28-07 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. r CAN -ow. March 18, 2007 • S RETARY OF UE DATE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS REIPRICH, JOHN NOTICE OF TAX LIEN filed this day of at M. I IFNC FAR 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 Code of 1971, 72 P.S. 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, 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 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 242, Act of Marcht4, 1971 Assistance Section 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 TAXES 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. p T plo r ?" ithholdina T Realtv Transfer Tax. Sales and i i o r?1 L' i Fuels T Fuel Use Tax Motor Carriers Roar 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 Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or ordinary course of business of he taxpayer. The feni has priority from the date of entry of record. PI ocE OF THE FILING NOTIMF FORM In the case of Real PLACE OF FILING: The notice of lien shall be filed: (a) Property, in the office of the Prothonotary of the county in which the Whether subject to the lien is situated and (b) in the case of Personal Property, ice of the Prothonotary of the county in which intangible, in t situated. the property subject to lien s AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE r;FNFRAL 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, and be paid in full, before any other obligation, judgement, claim, 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 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. RFLFASE 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 cogs n respect thereof; or (2) the Interest on Corporation Taxhes is computed after a liens 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., FG..F., C.L., C.N.I. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., R., C.A., S.T. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. _ 6% PER ANNUM (DUE MONTH OR FRACTION TO PAYMENT ( DUE DATE O PAYMENT DATE) P.U.R.. 3/4 OF 10/ PER MONTH OR FRACTION P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION S. U. 6% PER ANNUM R.T. T. 6% PER ANNUM INH & EST. 1% PER MONTH OR FRACTION L.F.T., F.U.T. 1% PER MONTH OR FRACTION . 18% PER ANNUM O.F.T. MT. 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 FFACTOR 1 /1 /82 THRU 12131 /82 20% .000438 1/1/83THRU 12131/83 16% 000301 1/1184 THRU 12131184 11 % 000356 1/1/85 THRU 12131/85 13% . .000274 1/1/86 THRU 12/31186 10% 000247 111/87 THRU 12131/87 9% , .000301 111/88 THRU 12131/91 11% 000247 1/1192 THRU 12131192 9% , .000192 111/93 THRU 12131/94 7% 000247 1/1/95 THRU 12131/98 9% . .000192 1/1/99 THRU 12131/99 7% .000219 1/1/00 THRU 12/31100 8% .000247 1/1/01 THRU 12131/01 9% .000164 1/1/02 THRU 12131/02 6% .000137 1/1/03 THRU 12131/03 5% .000110 1/1/04 THRU 12/31104 4% ,000137 1 /1 /05 THRU 12/31/05 5% .000192 1/1/06 THRU 12/31/06 7% .000219 1/1/07THRU 12/31/07 8% ---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 delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTERE (BALANCE OF TAX EST = INQUENT) X (DAILY INTEREST ACTOR)ER OF DAYS DEL REVK-300 (04-07) REVOOKIO BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. REIPRICH, JOHN 435 MARKET ST i A LEMOYNE PA 17043-1634 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 07-1566 DATE FILED: March 22, 2007 SSN: 204-44-5588/000 NOTICE NUMBER: 986-613-107-091-4 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 14 day of September, 2007. Thomas W. Wolf Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance 4 a' Z O? J Z a u.j = g O 7 ?. o -Z QB o 15- ac ° Z a z 05 ° w ?` y ,..i 0 c? ?