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HomeMy WebLinkAbout01-04898flEVK-159(6-01)REV000K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 260948 HARRISBURG, PA 1]129-0948 CERTIFIED COPY OF LIEN o~- X69 ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BROADMOOR HOMES INC EIN: 23-2e623os/ooo 300 HUMMEL AVE Notice Date: August 6, 2001 Notice Number: 641-704-101-080-1 LEMOYNE PA 17043-1950 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. e~~- toa7s5~ •©D 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81762790 07-01-00 09-30-00 1 0.00 510.99 SALES 81762790 10-Oi-00 12-31-00 1 0.00 129.34 TOTAL: 0.00. 640.33 FILING FEE(S): 9.00 n C°a ~'_7 ~ .. _ "OLA:~ .._i LT.~ t ~,_, '~ _ _ .^ ~ ^.3 - ~ ~' - ~ S ~~ -G ' INTEREST COMPUTATION DATE: 08-18-01 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 paymentthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweath of Pennsylvania upon the taxpayer's property, real, personal, or both, as fhe case maybe. ~'~~ ~. ` SECRETARY O EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS BROADMOOR NOMES INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXI 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 Ad, 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 Ad of 1962, Ad 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 Ad 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, Ad of March 4, 1971, 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 validity without filing df revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholdinc Tax. Realty Transfer Tax. Sales and Use T Li 'd Fuels Tax Fuel Use Tax Motor Ca ' Road Tax and Motorbus Tax liens are liens upon the franchisesas well as real and personal property of taxpayers, but only after they have been entered and docketed of record by fhe 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 priorityfrom the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real 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 situated. AUTOMATIC REVIVAL OF NOTICE AND PRIG rl'V OF NOTICE GENERAL RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Notice of Lien tiled 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 wittl 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. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert'rficate of release of any lien imposed with rasped to any tax if: (i) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in rasped thereof; or (2) the liabilky has become legally unenforceable. EXCEPTION Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOFACCOUNi 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-andlor 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 dais, 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., F.F., C. L., C.N.I. -6%PER ANNUM (DUE DATE TO PAYMFM DATE) C.L, G.R., C.A., S.T. -6%PER ANNUM (DUE DATE TO PAVMENi DATE B.L, N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAVMENi DATE) P.U.R. - 1% PER MOMH OR FRACTION (DUE DATE TO PAYMFM DATE) P.I.T., E.M.T. - 3/4 OF 1%PER MONTH OR FRACTION S.aU. -3/40F 1%PER MOMH OR FRACTION R.T.T. - 6% PER ANNUM INH a EST. - 6% PER ANNUM LF.T., F.U.T. -1 %PER MONTH OR FRACTION M.C. R.T. -1% PER MONiH 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: DFJJNOUEM DATE INTEREST RATE DAILV INTEREST FACTOR 1/1/82 THRU 12/37/82 20% .000546 1/1/83 THRU 12/31/63 i6°b .000438 1/t/B4 THRU 12/31/64 it% .000301 7/1/85 THRU 12/31/65 13% .000356 1/1/86 THRU 12/31/86 10°b .000274 1/1/87 THRU 12N31/87 9% .000217 1A/68 THRU 12Y31/91 it% .000301 iH/92 THRU 12Y37/92 9% .000247 iA/93 THRU 1Y31l84 7% .000192 1/1/95 THRU 12N31/98 9°6, .000247 111/99 THRU 12N37/99 7% .000192 to/00 THRU I2/31/00 8°k .000219 1/1/07 THRU42/3//Oi 8% .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 delinquem 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 UNPAID) X(NUMBER OF DAYS DELINOUENi) X (DAILY INTEREST FACTOR)