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Home My WebLink About01-04132flEVK 300 (8-01) REVOOK70 BUpEAU OF COMPLIANCE DEPT. 260848 FIP.RRISBUHG, PA 17126-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. WILBUR TIMOTHY J 507 N YORK STREET MECHANICSBURG PA 17055 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-4132CIVIL DATE FILED: July 3, 2001 EIN: 25-1801398/000 NOTICE NUMBER: 935-584-401-102-5 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 25 day of October, 2001. I Larry P. Williams Secretary of Revenue 2 `yC~t`dt- Dorothy A. Totton Director, Bureau of Compliance w °' ~_ _ ~~ t ~ : ,. ~ ~t M {I - - - ~~-Ui G' ~ V J _ ^ r ~ _ - ~ rt`,~: , ~i ~~~ n. N Q ~ O ~ ~ _,.> ,a '6g. LL Oa W J J ~ a Zz Oa ~~ U~ OD ~U ~Z ~ Q O~ U w w 2 [0 H ~ Z ~ -U 0 0 N W H O z a z >w J ~ ~Z zw zW w p~ ~ LL LL O ~~ = Z ~w W~ Z oW ~^ U r 2 F- H m J LL N O F a EVK-159 (~(~91/.~95) flEV000K9 8 R~~ FCq~~I~~ DEPT. 260946 HARRISBURG, PA 1]126-0946 WILBUR TIMOTHY J 507 N YORK STREET MECHANICSBURG PA 17055 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-16013981000 Notice Date: June 19, 2001 Notice Number: 447-062-001-061-4 ;1, U ~ ..% To the Prothonotary of said court: Pursuant fo 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 19151190 01-01-Oi 03-31-01 1 1,569.74 1,847.65 TOTAL: 1, 569.74 1,847.65 - FILING FEE(S): 9.00 n z.. Q c =- ^.. ~_ s ~ ' -<: ,_. _ W r` - ~y, -, ~. - INTERESTCOMPUTATIONDATE: D6-29-01 ~ -, yP;>_ - ~j~~ 6 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies~is to be ~ true' d corr~t copy of a lien against the above named taxpayer for unpaidTAX, INTEREST, ADDITIONS or PENALTIES therein due from such t2~payeld 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. ~~~• SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) COMMONWEALTH OF PENNSYLVANIA ~/~ y 13c~ DEPARTMENT OF REVENUE PART 1 - TO BE RETAINED BY RECORDING OFFICE June 19, 2001 DATE COMMONWEALTIi OF PENNSYLVANIA VS WILSUR, TIMOTHY J NOTICE OFTAX LIEN filed this day of at m. 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 Cada of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1712-C of the Tax Reform Code of 7971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 73 of the Liquid Fuels Tax Act, 72~P.S. Section 2611-M, as amended. ~~Yiens 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. O.S. 9615). <~) Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 73, 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 Inhertance 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, 7971, 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: 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 validitywithout tiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax Realty Transfer Tax Sales and Use Tax. Liauid Fuols~7ax. Fuef Use Ta%. Motor Carriers Road Tax and Motorbus Tax liens'are liens upon the franchises as well as real and personal property of taxpayers, but only attar they have been entered and docketed of record by the Prothonotary of the coLlnty 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 priorityfrom the date of entry of record. PLACE OFTHE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai Property, in the office of the Prothonotary 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 office of the Prothonotary of the county in which the property subject to lien is stuated. 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, and be paid in full, before any other obligation; judgement, claim, lien, or estate is satisfied from a subsequent I'udicial sale of liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priorty of fax 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. 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: (7) the liability is satisfied, satisfaction consisting of paymem of the amount assessed together w(th all interest and costs-in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6).plusassessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. ii payment or settlement of account is made afterthe 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, inerest is imposed at the Following rates. C.S., F.F., C.L., C.N.I. -6%PER ANNUM (DUE DATE TO PAYMENT DATq C.L, G.q., C.A., S.T. -6%PER ANNUM (DUE DATE TO PAYMENi'.DATE) B. L., N. E, G.P., M.I. -6%PER ANNUM (DUE DATE TO PAYMEM'DATE) P.U.R.. - 1%PER MONTH OR FRACTION (DUE DATE TO PAVMFM DATE) P.I.T., EM.T. -3/40F 1%PER MONTH OR FRACTION S.SU. -3/40F 1%PER MONTH OR FRACTION R.T.T. -6%PER ANNUM INHa FST. -8%PEfl ANNUM L.F.T., F.U.T. -1% PER MOHITH OR FRACTION M.C.R.T. -1%PER MOMHOR FRACTION O.F.T. -16%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: DELINOUEM DATE INTEREST RATE DAILYiNTEREST FACTOR 1n/82 THRU 12/31/82 20°k .000%6 1/1/63 THRU 12/31!63 76°k .000436 1///84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/66 THRU 7Y31/86 10°b .000274 1/1/87 THRU 12/31/87 9°/ .000247 1/1/66 THRU 12/31/91 11% .000301 1/1/92 THRU 12131/92 9% .000247 1!1/93 THRU 12/31/84 7% .000192 1/7/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/69 7% .000192 171/00 THRU 12/31/00 e°L .000219 1/1/07 THRU 12/31/01 9°k .00024] --•Taxes that become delinquent on or before December 37, 1981 will remain a constant imerest rate until the delinquent balance is paid off, ---Taxes that become delinquent on or after January 1, 7982 are subject to a variable interest chat changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)