The URL can be used to link to this page

Home My WebLink About01-05599REVK-r58 (8-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280848 HARRISBURG, PA 17128-0948 ~~. P..y( a ~, w CIpJ /03 a ~.z- /IG 99/ COHICK,KEVIN L 427 1/2 E KING SHIPPENSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 710. o / - S ~S ~ ec<,.,1 1 e-.-. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 190.54-9877Po00 ST Notice Date: September 17, 2001 17257- 1501 Notice Number: 770-805-601-091-2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewhh transmitted a certified copy of a lien to be entered of record in your wunty. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21538072 01-Ot-01 03-31-01 i 505.52 601.33 TOTAL: 505.52 601.33 FILING FEE(S): - 9.00 C: r.. c; -_ ~=~ ~" uc r ~? i? : ~ ~(.: _. ~.S ~ `l: ~. 1~ L_ 7 ~i ~~ 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 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 dr PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the ease may lie. SECRETARY O EVENUE (OR AUTHORIZED DELEGATE} September 17, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COHICK,KEVIN L NOTICE OF TAX LIEN filed this day of at m. PLACE OFTHE 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 PRIORfTY 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 judicial sale or liabilky wkh which the property may be charged. EXCEPTION: The Commonweath 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. 1018, No. 138. RELEASE OF LIEN Liens for Corporation Taxes arise under Section 7407 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 Reeky Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1977, 72 P.S. Section 8712-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 Act, 72 P.S. Section 2614.73, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inhertance 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.SA. Section 7701 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 ei. 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. 9875). LtE_LLS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens prpvided under the Fiscal Coda arise at the time of settlement (assessment) and era liens upon the franchis®s ttrtd prapeay, bath real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is hot' a requisite, and the lien remains 7n full force antl validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal IncomeTax Empl>~er Wkhholding Tax Realty Transfer Tax Sales and Use Tax LiquidFuel§ 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 wurse of business of the taxpayer, The lien has priorityfrom the date of entry of record. Subject io 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: (1 ).the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabilky 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 penakies, and assessetl and accrued interest up to the interest computation date on the face of this notice. If 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, interest is imposed at the following rates. 0.5., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6°b PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - e°k PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1 % PER MONTH OR FRACTION 5. a U. - 3/4 OF 1% PER MONTH Ofl FRACTION R.T.T. - 6°k PER ANNUM INH 8 EST. - 6°A 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. - 18°k PER ANNUM For all taxes that are originally due and payable on and after January 1, 7982, the PA Department of Revenue will'calculate daily interest on all tax deficiencies using an annual interest rate that will varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINOUEM DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/92 THRU 12Y31/82 20% .000548 1/1/83 THRU 12/31/63 i6% .000438 iHre4 THRU 12/31/64 11% .000301 1/i/95 THRU 12/31/96 13% .000356 1/1/86 THRU 12131/86 10% .000274 1/1reT THRU I2/31re7 9% 000?A7 tA/33 fiHRU 12131!31 iitb .b93391 1/1/92 THRU iPJ31/92 9% .000247 Ut/93 THRU 12131/9d ]% .000192 1H(B5 THRU 1?131/66 9% .000247 1/1/99 THRU 12/31/98 7% .000192 1/1/00 THRU 12131/00 B% .000219 1/1/01 THRU 12131/01' 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 OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENI) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA 9UREAU GF COMPIIARLE DEPARTMENT OF REVENUE GEPr. zeosae AUTHORITY TO SATISFY HARRISBURG PA 1Y12B-0948 REV.]YO REISSUE CM AFP X198) REISSUE ARP 12158 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF COHICK, KEVIN L CUMBERLAND COUNTY, 427 1/2 E KING ST SHIPPENSBURG PA 17257-1501 PENNSYLVANIA. Docket Number 01-5599 Date Filed 9/26/2001 Class of Tax SALES Account Number 190-54-9877/000 Assessment Number TO THE PROTHONOTARY OF SAID COURT: 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 24TH day of AUGUST 2004 *Original Date of Satisfaction: 9/19/2003 GREGORY C. FAJT Secretary of Revenue ~Z~~~~cEa~-~ KEITH J: RICHARDSON Director, Bureau of Compliance a W J a z O O U LL O O U W 2 N Z ?= ~_~= ~, • i ~-' [;~~ [i P~i~ ;+=~ J_ 'f~ t,~_ Q Z Q J z Z W }a Z O U C,i"+ =? (~ u,J .3' C .D N `L w I- >- O Z ~, ~~~r 1~J ei't a z > w J N Z LL W Nl W W ~ Q a w LL 0 O O Z ~ = W ~ O Q' _ Q F ~ O W Q g G O U ]_~ ~~ .~` W v l~ ,~ ~3 ~~~