The URL can be used to link to this page

Home My WebLink About01-05581REVK-759 (8-0i) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17729.0948 CIz.~°1o 8a 7/ HEISHMAN, RANDY L 2 S HANOVER ST CARLISLE PA 17013-3306 CERTIFIED COPY OF LIEN ~.0!- 5Sfi/ ~~i~-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2875612/000 Notice Date: September 17, 2001 Notice Number: 771-290-701-091-2 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80384701 03-01-Ot 03-31-01 1 477.06 867.47 SALES 80384701 0401-Ot 04-30-Ot 1 516.14 635,82 TOTAL: 993.20 1, 203.29 FILING FEE(S): 9.00 c ~=' 4Q ti -a ~ 'r' .I _z. -. _. ~S: :~.7 -, ,~~; ;,~, s -<~ , d r~., e ~_, -. ^I .+J --t -C -.t INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct wpy 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 maybe. SE~ ARY~E~~ (OR AUTHORIZED DELEGATE) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS HEISHMAN, RANDY L NOTICE OF TAX LIEN filed this day of at m. 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 properly subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in [he 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 C.ommonweakh 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 wkh which the property may be charged. EXCEPTION• The Commonweath does not maintain priorty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Acl of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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 7971, 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. Secion 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. 10$6, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 ei. seq. (For decendanis 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.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). 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 tiling of a Notice of Lien with a county Prothonotary is no4 a requisite, and the lien remains in lull force and validity wkhout filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Inwme 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 haspriorkyfromthedate of entry of record. 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 wkh respect to any tax'rf: (i) the liability is satisfied, satisfactioD consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabilty has become legally unenforceable. -EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOU 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 addkions 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., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATETO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATETO PAYMEM DATE) B.L, N.E, G.P., M.I. - 6°h PER ANNUM (DUE DATE TO PAYMEM DATE) P.U.R.. -1%PER MOMH OR FRACTION (DUE DATETO PAYMENT DATE) P.I.T., E.M.T. - 3!4 OF 1% PER MOMH OR FRACTION S.BU. -3/40F 1%PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH aEST. -6%PER ANNUM L. F.T., F.U.T. -1%PERMONITH OR FRACTION M.C.fl.T. -1%PER MONTH 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 ralculate 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: DELINOUEN7 DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/32 THRU 12/31/82 20% .000%9 1/1/63 THRU 12/31/83 16% .000436 1/1/84 THRU 12131/84 11% .000301 1/1/85 THRU 12131/85 13% .000356 1 /1 /B6 THRU 12/31/86 10% .00027d 1/1/67 THRU 72Y31/87 9% .0002d7 1/1/86 THRU 12/31/87 11°b .000301 1/1/92 THRU 1281/92 8°b .000217 1/1/93 THRU 12/31/84 7% .000192 1n/95 THRU 12/31/96 8% .000247 1/1/99 THRU 1281/98 7% .000192 1/1/00 THRU 12/31/00 B% .000219 78/01 THRU 12/31/01 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 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 OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENi) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE HARRISBURG Pq 1]12b0948 AUTHORITY TO SATISFY REVdMI REISSUE CM AFP 19A8) REISSUE ARP 09580 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF HEISHMAN, RANDY L CUMBERLAND COUNTY, 2 S. HANOVER STREET PENNSYLVANIA. CARLISLE PA 17013-3306 TO THE PROTHONOTARY OF SAID COURT: Docket Number Date Filed Class of Tax Account Number Assessment Number N0.01.5581 CIVIL TER 9/28/2001 SALES 23-2875612/000 03/01/01 TO 04/30/01 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon 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 Plantiff, 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 se doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 26TH day of JUNE, 2003 *Original Date of Satisfaction: 4/2/2002 GREGORY C. FAJT Secretary of Revenue DOR`~~ TOTTON Director, Bureau of Compliance ~~ ;~~ ~.~~_ L ~ ~~ _ ..=.~ ,.: .x: .~ ~~~, a ~,_ c:3 ,-' ~ crt~i ~ o M ~ ,~, U Z a } a a Z Z J 7 a W Z W y ~ F Z W ~ Z ~ W d' ~ a. d W U h O V ~ Q J W ~ ~ ~ ~ ~ O a U W ~ W h ~ O ? O U Z LL W a M O ~_ O 2 F Q ~5g~