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Home My WebLink About01-04903REVK-159(6-01)REV000K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 260968 HARRISBURG, PA 17126-0948 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA RIGHT, JOHN C EIN: 23-2924672/000 355 GREENS SPRING RD Notice Date: August 6, 2001 Notice Number: 641-336-701-080-1 NEWVILLE PA 17241 To the Prothonotary of said court: Pursuant to the laws of the Commonweath of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of ecord in your county. 9 ~~- ~~ io~~ //SG~6 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80811954 07-01-00 09-30-00 1 0.00 476.67 SALES 80811954 10-01-00 12-31-00 1 1,214:15 7,494.48 TOTAL: 1, 2 7 4.15 1,911.15 FILING FEE(S): 9.00 C __ c; fT71'_rt ~'~7 _ J- l^ r`~ =` li ~~ r~ •• p3 `~ Cw; INTEREST COMPUTATION DATE: 0&1 E01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweath 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, remainsunpaid. 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 maybe. ~ CL. SECRETARY O EVENUE (OR AUTHORIZED DELEGATE) August 6, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANUI VS RIGHT, JOHN C NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1407 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 Refdrm Code of 7971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 717 2-C of the Tax Reform Code of 1971, 72 P.S: Section 87 7 2-Q as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2617-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2674.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9675). 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 - 107 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.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: Cor oration 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 filing 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 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 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 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 Propedy, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVNAL OF NOTICE AND PRIORITY 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 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 liabil@y 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: Ad 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: (t) the liability is satisfied, satisfaction consisKing of payment of the amount assessed together with 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) plus assessed additions and{or penalties, and assessed and accrued interest up to the interest cemputation date on the face of this notice. li 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, 7981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. -6°n PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G.R., QA, 5.7. - 6% PER AI34UM (DUE DATE TO PAYMENT DATE) B.L., N.E, G.P., M.I. - e°h PER ANNUM (DUE DATE TO PAYMEM OATq P.U.R.. -1°,~ PER MONITH OR FRACTION (DUE DATE TO PAVMFM DATE) P.I.T., E.M.T. -3/40F 1%PERMOMH OR FRACTION S.BU. -3/40F 1%PERMONiH OR FRACTION R.T.T. -6%PER ANNUM INHa EST. -6°n PER ANNUM L. F.T., F.U.T. -1%PER MONriH OR FRACTION M.C. R.T. - 1%PER MONITH OR 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: DELINOUFM DATE INrEREST RATE DAILY INITERESr FACTOR 1/1/82 THRU 12131/82 20% .00056(1 7/1/83 THRU 12/31/83 16% .000438 1/1!84 THRU 12137/94 11 % .000301 to/95 THRU 12/31/85 13% .000358 vvesTHRU1v37/es to% .ooo27a 1n/s7 m7RU 1z/31/w s°~ .oooza7 vvseTHRUtv3t/at n% .000301 1/1/92 THRU 12!31/82 9°h .000247 7/1!93 THRU 42/31/84 7°k .000192 7/1/95 THRU 12/37/99 9°b .000247 1!1/99 THRU 12131/99 7°h .000192 1/1/00 THRU 12/31/00 e°b .000219 1/1/01 THRU 12/31/01 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 delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINOUENn X (DAILY INTEREST FACTOR)