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Home My WebLink About01-06227 , REVK.159 (S-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 1712S-0948 {J,e i q.(5)) PJ-ft r:}l Jb?' f 9' L--' f2u.. mn1 CERTIFIED COPY OF LIEN 7l..tOI- (. 2.27 ~T........ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HEIGES HOME IMPROVEMENT INC 1280 GOOD HOPE RD MECHANICSBURG PA 17055-2052 EIN: 25-1825073/000 Notice Date: October 21, 2001 Notice Number: 912-632-301-101-8 To the Prothonotary of said cour!: 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 EMPL 90102168 01-01-00 03-31-00 1 0.00 229.05 EMPL 90102168 04-01-00 06-30-00 1 0.00 118.16 EMPL 90102168 07-01-00 09-30-00 1 0.00 109.48 EMPL 90102168 10-01-00 12-31-00 1 0.00 70.81 TOTAL: 0.00 527.50 FILING FEE(S): 9.00 0 0 .~~ c Z Cl '"1Jrj..} C') -pc] ,........ r~'" -I z:.i; C.') i &i ~?; <=> ;::J -<.L , ... I ~Cj :5> .-- -T'! . "\~:= z'-) -"~ -,':=:-(") .-0 '-:'? ;:-_~ fTl Pc ~ z: ::::> ~i~ =2 ::D (J1 -< INTEREST COMPUTATION DATE: 10-31-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct oopy 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 paymenllhereof, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor ofthe Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a.. '::ZO~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) October 21, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE "~7-_-F~ < " i l ,.V .-, .. , " ~ COMMONWEALTH OF PENNSYLVANIA VS HEIGES HOME IMPROVEMENT INC NOTICE OF TAX LIEN filed this day of 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 of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transler Tax arise under Section 1112-C of the Tax Reform Code 01 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fueis Tax arise under Section 13 of the Liquid Fueis 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 Carliers Road Tax arise under Chapter 96 of the PA Vehicie 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 Tax Act 01 1961,72 P.S. Section 2485 - 101 et. seq.). '(riLiens for State, or State and Local Sales, Use and Hotel Occupancy Tax and ~ Public Transportation Assistance Fund Taxes and Fees arise under Section -V-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 TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens l,Ipon the franchises and property, both real and personal, w~h no further notiCll. The filing 01 a Notice 01 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 lien's on real estate which continue until tax is paid. Personal Income Tax. Employer Wrthht1ldina Tl!?' : Realt\( Transfer Tax Sales and Use Tax Liauid-Fue'ls:TaX:. 'Fuel Hse Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only after they have been entered and docketed of record by the Prothonotary 01 the oountY where such property is s~uated and shall not attach to stock of goods, ware$, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of reoord. _1!Il',Jnwu~!-,(-J"'""" :--."ft. w, ,~~ ~ - PLACE OF THE FILING NOTICE FORM PLACE OF FiLING: The notice 01 lien shail be filed: (a) In the case 01 Real Property, In the office 01 the Prothonotary 01 the oounty in which the property subj~ct to the lien .is situated and (b) in the case 01 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 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 Cl?m.monwealth. Any Notice of, Lien filed by the Commonwealth shall have ~nonty to, and be paid in full, before any other obligation, judgement, 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 reoorded 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 S~cretary 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 beoome legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" oolumn (Column 7) lor each type 01 tax iisted on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor 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.8., EE, C.L., C.N.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .60/0 PER ANNUM (DUE DATE TO PAYMENT DATE) B.l., N.E., G.P., M.1. - 6'ro PERANNl!M (llUEDATETO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.J.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. .3/4 OF1% PER MONTH ORFRACTJON R.T.T. - 6% PER ANNUM INH & 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 111/82 THRU 12131/82 20% .000548 1I1183THRU 12131/83 16% .000438 111/84 THRU 12/31/84 11% .000301 1I1/85THRU 12131185 13% .000356 1/1/86 THRU 12/31/86 10% .000274 1/1187 THRU 12131/87 9% .000247 1I1I86THRU12/31/91 '1% .000301 1/1/92 THRU '2131192 9% .000247 111/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31198 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 6% .000219 1/1/01 THRU 12/31/01 9% .000247 ~~~Taxes that become delinquent on or before De_cemb~r 31, 1981 will remain a oonstant interest rate until the delinquent balance is paid off. mTaxes 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 Y.INTEREST FACTOR) __","~A"~~~~(fJf;M('lB1jP';-""'--:-i''"'ot,>;,;-,hJ)(j~\-;f;Bi,~~~~~~iijf.f.~\fi]I!w~~;;