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Home My WebLink About01-06225 ~ REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 -Pel. "q.OO P-'f{ tk- 1t:>~S'l:2. ~. 1If')-l CERTIFIED COPY OF LIEN Ylt,.61- (" ;125 ~ '-b- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA LEISURE LIVING STR OF HBG INC 435 MARKET ST LEMOYNE PA 17043-1634 EIN: 23-1895824/000 Notice Date: October 21, 2001 Notice Number: 912-872-301-101-6 To the Prothonotary of said oour!: Pursuant to the laws 01 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 21098199 03-01-01 03-31-01 1 806.92 745.25 TOTAL: 606.92 745.25 FILING FEE(S): 9.00 (') (;) C :?- 0 -a-oJ n -,-- nln-' -J LX ZC (....,) U).:~:: 0 -<.-- ." ,'--, ~C';" -n ~j} 'S: '<0.-_..["" -,-- ?%; ""'6 () )0.'<= "" i"{) "--.' Z -'-i =<! <::) 5J N -< INTEREST COMPUTATION DATE: 10-31-01 The undersigned, the Secretary of Re"enue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct oopy of "! lien against the above name~ taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein ,due from such taxpayer and which, after demand for payment thereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor 01 the Commonwealth 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a..'::JO~ SECRETARY 0 ' VENUE (OR AUTHORIZED DELEGATE) October 21,2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ;_Y.~~Y.-.l, _ " q . , , ,c ... COMMONWEALTH OF PENNSYLVANIA VS LEISURE LIVING STR OF HBG INC NOTICE OF TAX LIEN filed this day 01 at 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 01 the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 01 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 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 01 1982, Act 01 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 ~axActOI 1961, 72 P.S. Section 2485 -101 at. seq.). iens 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 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided uncier the Fiscal Code arise at the time of selllement (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 01 revival until paid. Inheritance Tax Liens are liens on real, estate which continue until tax is paid. Personal Income Tax. Employer, Wift.1,holdin.Q Tax. Realty Transfer Tax. Sales and Use Tax liauid 'Fuels Tax Fui::d; 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 01 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 taJCpayer. The lien has priority from the date of entry of record. _<',W_ _ _,'_, _"'~_"'__ _~.~ . ".". _'W~,"^",<~,~_,~,,_,..co,,__ "~~--~'''--" --rnif'%'-1-k:;' PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case 01 Real Property, In the office 01 the Prothonotary 01 the coynty 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 01 the Prothonotary 01 the oounty'in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice 01 Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commomo\(ealth shall have ~riority to, and be paid in lull, before any other obligation, judg~mEint, claim, hen, 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 properiy 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 suc.h 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 thereol; or (2) the liability has become legally unenlorceable. EXCEPTION: interest on Corporation Taxes is computed atter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice 01 Lien oomprises the balance 01 Tax Due (Column 6) plus assessed additionsandlor 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., EE, C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PERM!NUM (DUE DATE TO PAYr.:1f;NTDATE) B.L., N.c., G.P., M.1. - 6% PER ANNUM (DUE PATE TO PAYMENT DATE) P.U.R.. - 1% PER-MONTH O:R FRACTION (DUE-PATE TO PAYMENT DATE) P .l.T., E.M.T. - 3(4 OF 1% PER MONTH OR FRACTION s. & U. . 3(4 OF 1% -PER MONTH OR FRACTION RT.T. - 6% PER ANNUM JNH & EST. - 6% PER ANNUM L.ET., EU.T. - 1% PER MONTH OR FRACTION M.C.RT. - 1% PER MONTH 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 111/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 111/87 THRU 12/31/87 9% .000247 1/1/8B THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 9'ro .000247 1/1193 THRU 12/31/94 70/0 .000192 111/95 THRU 12131/98 9'ro .000247 1/1/99THRU 12131199 7'Yo .000192 1/1/00 THRU 12/31/00 B'ro .000219 1/1101 THRU 12/31/01 9% .000247 ---Taxes that become delinquent on or before December 31,1981 will remain a constant interest rate until the delinqLient 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. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAIL YINTEREST FACTOR) ;, . ^ 'I"'_~ ,,,. ," (C,_, ",Il\. ~~" _~.,"~_~~ _",_~~~-1W'!"I1l"')-"~'f-';;\!')"';;;'f""".-~,_~!!t',~,,'pwgrfvi,~-lil~~i;f$<~~~'IDf'Fii\i!!~I!!!~~.f:,