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Home My WebLink About01-06228 ~ REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 % ~ Ct.ifI) Pll CJL.. JD3 {'71...- ~, /If).1' CERTIFIED COPY OF LIEN /'Lo 0 1- (,.).:li' Ct;J.. ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DAVENPORT, STEPHEN H 1205 MANOR DR MECHANICSBURG PA 17055-4894 EiN: 25-1655020/000 Notice Date: October 21, 2001 Notice Number: 912-621-601-101-6 To the Prothonotary of said oour!: 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 8 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17905258 01-01-99 03-31-99 1 456.52 891.26 TOTAL: 458.52 891.26 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10-31-01 0 C) C) C -, f ~ 0 T; ....,-, C-) 1...-' 111 en --I Z Z r:-: r....:> (fJ " C) . -< ~~~ r:: c -n =:;c: j; z () ~.'-" ~4cJ C' Orn p . W C Z 0 ~ =< .....1 ~ -< The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct oopy 01 a lien against the above named taxpayer forunpaid 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 lavor 01 the Commonwealth 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ a... "::) ~ t.4i't.- SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) October 21,2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE '-,:},0 ,. ~_'''''f''''' __"0' .r'_ ~,'-- --I ,- -~i ' - " ',"- COMMONWEALTH OF PENNSYLVANIA VS DAVENPORT,STEPHEN H NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens lor Corporation Taxes arise under Section 1401 01 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 Relorm Code 01 1971, 72 P .5. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code 01 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 01 the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Saction 13 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 98 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Acto! 1982, Act of December 13, 1982, P.L. 1088, 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 011981,72 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 't- 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. PENALTIES ANC INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real arid 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. Per50nallncome Tax. Empll?yer_Withholding Tax, Realtv Transfer Tax ,Sales and Use Tax. Liauid-FuBls Tax Fuel Use Tax. MotOr 9a~i,ers 'Ro,ad Tax and Motorbus Tax liens are-liens upon the franchises as well as real ana personal property 01 taxpayers, but only after they have been entered and docketed 01 reoord by the Prothonotary 01 the county where such property is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. ~"-._~,--. .~->., ~".' -,.", "~~"'T ~_q ~'-"~-".M' PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai Property, In the offICe 01 the Prothonotary 01 the oounty in which the property subject to the lien is situated and (b) in the case 01 Personai 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: Acoording 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 ~ien filed by the Commonwealth shall have ~riority to, and. be Raid 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 properly recorded at the time that the tax lien is filed. SEE: Act 01 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 certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction oonsisting 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 Hen is paid. SETTLEMENT OF ACCOUNT The "Total" oolumn (Column 7) lor each type 01 tax listed on this Notice of Lien oomprises the balance 01 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 int~rest 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.E, C.L, C.N.1. - 6'Yo PER ANNUM (DUE DATE TO PAYMENT DATE) 0.1., G.R., O.A., S.T. - 6% PERANN,UM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. - 6'fo 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. .314 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. -6% PER ANNUM INH & EST. . 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.O.A.T. .1% PER MONTH OR FRACTION O.F.T. -180/0 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 1I1/62THRU 12131/82 1I:1183THRU 19t31183 1/1/84 THRU 12131184 1/1/85 THRU 12131185 1/1/66THRU 12131/86 1I1I67THRU 12131187 1f1188THRU 12131/91 111192 THRU 12131192 111193 THRU 12131194 1/1f95THRU 12131198 1/1199THRU12f31199 1f1f00THRU12f31f00 1/1101 THRU12f31/01 20% 16% 11% 13% 10% 9% 11% 9% 7% 9% 7% B% 9% .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 .000247 mTaxes that become delinquent on or before December 31, 1981 will remain a oonstant 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. mlnterest is calculated as follows: INTEREST = (BALANt;E OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (CAlLY INTEREST FACTOR) .~~- -"' llIIifI!i!!L._. u. u ,,,, ~~ '"T'" __Tl'lllU -,L.,,"!,,__,,,~t:,lillI.]~,~ ~r~JlNI,1ijijIDKrN!,t"'~;:<""";""';~"'\'~:;~",,~ii>",+F"'''''t,t')"'*I"f.!':!-!,*"1~\f,~,ji!.\h-'l:\~t,lM~f#'1Iflim'-i'ib~I!I~~'foj~;