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HomeMy WebLinkAbout01-05585~~. ~~~. REVK-159 (6-01) REVOOOKB BUREAU tlF COMPLIANCE GEPi. 260648 HARRISBURG, PA 1]128-0946 ~P~.. ~~ ~ q.r~ ~ ` /U3~~1 ~µllGq~~ REED, RAE A 52 REAR MARKET STR LEMDYNE PA 17043 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~.ol- ss~sCu,~PT.u-~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-7861188/000 Notice Date: September 17, 2001 Notice Number: 772.065-801-091-2 To the Prothonotary of said court: Pursuam 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 81488002 07-01-00 09-30-00 1 1,601.72 2,262.36 TOTAL'. 1,601.72 2,262.36 FILING FEE(S): 9.00 ~ e= r7 r w_ arI - rte -c1 c' - ~ 1'11 ~ i 'T7 ,':l- 4-J =~ (,, ~ ° rte ~ r ~ ` A~ S+ l.L~ -G- INTEREST COAAPUTATION 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 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 rase maybe. ~~~. CL. y-Ir'~c. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS REED,RAEA NOTICE OF TAX LIEN filed this day of ai m. 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 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer lax arise under Section 1712-C of the Tax Reform Code of 1971, 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. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tau 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 17D1 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 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. PENALTIE AND INTEREST GENERAL INFORMATION: Corporation lax 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 wRhottt filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Em,1, i~OVer Withholding Tom, Realty Transfer Tax Sales and Use Tax. Licuid Fuels Tax. Fuel Use Ta t, t ~ iers Road Tax and Motorbus Tax liens are liens upon the franchisos as well as real and personal property of taxpayers, but only after they have been emered and docketed of record by the Prothonotary of the county wher® 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 stuated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE• According to the.Fisral 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. 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 respect to any tax'rf: (t) the liability is satisfied, satisfaction consisting of payment of the amount assessed together w@h 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. 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 paymem 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, imeres[ is imposed at the following rates C.S., F.F., C. L., C.N.I. -8%PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATq B.L, N.E., G.P., M.I. - 6%PER ANNUM (DUE DATE TO PAYMENT DATq P.U.R. - 1%PER MONTH OR FRACTION (DUE DATETO PAVMFM DATE) P.I.T., EM.T. - 3/4 OF 1%PER MONTH OR FRACTION S. a U. - 3/4 OF 1%PER MONTH OR FRACTION R.T.T. -6%PER ANNUM INHa EST. -6%PER ANNUM L. F.T., F. U.T. -1%PER MONTH OR FRACTION M.C.R.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 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 FACTOR 1/1/82 THRU 12/31/82 20% .000508 1/1/83 THRU 12/3183 16% .000038 7/1/64 THRU 12/31/34 11% .000301 1/185 THRU 12/3185 13% .000356 1/1/86 THRU 12/3186 10°b .0002]0 1/1/37 THRU 12/31/W 9% .000247 1/1/86 THRU 12/31191 H% .000301 1/1/92 THRU 12/31/82 9% .000267 1/1/93 THRU 12/31/84 ]% .000182 1/1/95 THRU 12J31/98 9% .000247 1///99 THRU 12/31/98 ]% .000192 1///00 THRU 12/31/00 e% .000219 1/1/Oi THRU 12731/01 9% .0007A7 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---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 DELINQUENT) X (DAILY INTEREST FACTOR) '9S5 so Pd BUREAU OF COMPLIANCE DEPT. 268866 HARRISBURG PA 1]12&09<8 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REV360 CM AFP (3981 ARP 39015 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF REED, RAE 52 REAR I~IP.RKET STR LEMOYNE, PA 17043 a. ~ - ~ t t . I.t~ ~ G ~ Cp ~ ~~ s-:., i~;.: ~ J~ C ' . _ ~ ~,~.t .~ ,._r~ ~~! -.- CCZ ~30~ J fj TO THE PROTHONOTARY OF SAID COURT: CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 01-5585 CIVIL Date Filed 9126/2001 Class of Tax SALES Account Number 25-1861188/000 Assessment Number 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 so 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 18TH day of JANUARY,2002. LARRY P. WILLIAMS Secretary of Revenue Q "' DOROTHY A. TOTTON Director, Bureau of Compliance ~`QYZ'~5PA43X8Y~~~c+~e t~k3~Y.~sL"'£St~iR"-i~c~L,Ake' ~ IC i..Y. .~~.c .. .. --x~ae~t+3+ra~~ .. g~yg -yam. ,__ _7 ,. a~.~. a w J d z O O U w O O U W x F- z a Z a J r z z W a r F z O U ti r70 ~~ 1 v .' O Z a `z Y z z w a w O Z H J W Z O O U w 7 z w w w O F Z W a w 0 w F= a O r F O 2 H Q _.. .