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Home My WebLink About01-06952 REVK-159 (8-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 'ftl- 0f( II q. CJi) c.n..- II) C{ If 7 I i2<<,... WI (.0 .: CERTIFIED COpy OF LIEN ~. OI-{,9S:Lr!.wJ.-r;.... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FIRESPACES LANDSCAPE II LLC 6621 CARLISLE PIKE MECHANICSBURG PA 17055-1707 EIN: 52-2214997/000 Notice Date: November 19, 2001 Notice Number: 981-824-601-111-4 To the Prothonotary of said cou~: 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 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81488020 10-01-00 12-31-00 1 1,995.72 3,313.68 TOTAL: 1,995,72 3,313.68 FILING FEE(S): 9.00 C'l C} o <;; -02 rnrT ~f~ ~~~~ ~~; ::.:J -< ~ -;~:t1 co o 4.] C:? ~f ::c -< '0 INTEREST COMPUTATION DATE: 11-29-01 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 paymentthereof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDITIONSo! PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ a... '::J,,~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) November 19, 2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE .- ':7r~ ~I"'<.F .~- ~ .~ -,=0 , ~, '-- - ;" - ~ ,~ ~ r"'- COMMONWEALTH OF PENNSYLVANIA VS FIRESPACES LANDSCAPE II LLC 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 lor Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Retorm Code ot1971, 72 P.S. Section 7345, as amended. Liens lor Realty Transfer Tax arise urider Section 1112-C ot the Tax Retorm 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 01 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.SA. Section 1701 et. seq, (For decendants wtth 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,). Liens tor State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance' Fund Taxes and Fees arise under Section 242, Act 01 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 AND INTEREST GENERAL INFORMATION: Corooration Tax 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 n0tice. 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. Emolover Withhol~ina Tax Realty Transfer Tax Sal~s and Use Tax. Liauid :Fuels Tax Fuel Use Tax Motor ,Carri~rs-Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property at taxpayers, but only after they have been entered and docketed at record by the Prothonotary 01 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 taxpayer. The lien has priority from the date of entry of record. >" ~,~ ~ ^ NO ~,' ~c '^^ .~~ '~,==",-1... '~", '__ .c-~ ~"'-'i_",,'V. tty "",-,' - -- 'lIJi[H~,ollii'r>7'f:..;;'f<~~":S';; PLACE OF THE FILING NOTICE FORM PLACE OF FiLING: The notice 01 lien shall be filed: (a) In the case of Real Property, In the office ot the Prothonotary at the county in which the property subj~ct to ~e Hen .is sit~ated an~ (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 PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice 01 Lien is automatically revived and does not require refiling 01 the Notice by the Commonwealth, Any Notice 01 Lien filed by the Commonwealth shall have ~riority 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 01 December 12,1994, P,L.l015, 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 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 after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Coiumn 7) lor each type 01 tax listed on this Notice 01 Lien comprises the balance at 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 payment or seldement 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., F.F., C.l., C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., 13.P., M.1. .6% PER ANNUM (DI;IE 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 S. &. U. .3/4 OF1% 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.C.R.T. - 1% PER MONTH OR FRACTION OFT. -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 1/1/82 THRU 12/31/82 20% .000548 1/1183 THRU 12/31183 16% .000438 1/1/64 THRU 12131/64 11% .000301 111/65 THRU 12131/85 13% .000356 111186 THRU 12131/86 10% .000274 111/87 THRU 12131/87 9% .000247 1I1/68THRU 12/31191 11% .000301 1/1/92 THRU 12/31192 9% .000247 1/1/93 THRU 12131/94 7% .000192 111/95 THRU 12131198 9% .000247 111199THRU 12131199 7'0/.. .000192 1/1/00 THRU 12131100 B% .000219 1/1/01 THRU 12131101 9'f.. .000247 ---Taxes that become delinquent on or before December 31, 1.981 will remain a constant interest rate until the delinquent balance is paid off. .uTaxes that become delinquent on or atter January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OFTI\X UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTERESTFAC'J"OR) '.e . ~,.,...._. ,.'.'_ !IIlL ..,,!IlI![I., ~'!lil.l1mI;.lf.~~.,'1"',~~,.,.,_, '7',,~~~M!~~'5'W''''',,"'''!';;1;'''';;'-'''''''''~~''';'f'--!-i~t''!'t-W:~''!H"iit't;owwJ'~!l}1il1\~r~~~~~~:;;' '-0' ;~_%~~.If;~"rh-- ~ \.. COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff v : No: 01-6952 CIVIL : Notice Date: 11/19/01 : Amonnt: $3,313.68 FIRESPACES LANDSCAPE, II, LIjC 6621 CARLISLE PIKE I MECHANICSBURG, PA 17055-1707 Defendant : License # 52-2214997 I ORDER TO SATISFY ! TO THE PROTHONOTARY: You are hereby authorized a,d directed to satisfy the lien and judgment, as above , captioned, upon payment of your co~ts only by Defendant. I ! D. MICHAEL FISHER ATTORNEY GENERAL BY , .~ Joh #020831 Sr eputy Att ney General Fi ancial Enforcement Sectio~ Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, P A 17120 Telephone: (717) 787-7188 Date: March 26, 2003 ,,~ "-, "'!'~I-- - '~-- '). _'-'I . -~ , - ~~ ~ 'I . rID'i il r--- ~~_~~.______r _ _ . ___ .. .,.._,,,_._-.,--, "" "\ ~'SI("01lA5'lOOOK8 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* 8UA&AU OF CQMPll.eHCE DEPT,280848 HARRISBURG. PA 17128..0t48 CERTIFIED COPY OF UEN 7~ 01- (.H.l. c.;..J 'I...... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FIRESPACES LANDSCAPE II LLC 6621 CARLISLE PIKE MECHANICSBURG PA 17055-1707 EIN: 52.22149971000 Notice DaIS: Novemb", 19, 2001 Notice Number. 981.924-601.111-4 To 1I1e Pro1honotary of said court: ps:: 10 the Iawe of the Commonweal1h of Pennsylvania, lhal8 Is transmilIad a certIfled copy of a nen 10 be entered of racord In your ,umy. 2 3 . 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81498020 1(l.()1.()O 12.31.00 1,995.72 ! 3,313.88 TOTAL: 1,995.72 , 3,313.88 FILING FEE(S): 9.00 -. -, ~_.:-, ': INTEREST COMPUTATION DATE: 11-29-01 ""'" un~,lha5!lCl8laly of Revenue (or an aulhoriadclelegal8) of the Commonweal1h of Pennsylvania, certlfiea 1I11s III be a true and correcI ""PYol a'I!Mll:.il!d:1h~:\IIllMl named taxpayer lor unpeld TAX, INTEREST, ADDITIONS or PENALTIES 1I1e181nduelrom ouj:h 1axpayer and which, l\ft/lt,cIlrtlIMtli=:',l8malns unpaid. The amourn of ouch unpeld TAX, INTEREST, ADDITIONS or PENALTIES: Is alien In lallar 01 the Co~ of upon the taxpaye(s p"",erty, real, personal, or both, ..1I1e casa may be, ~...... 4. ,:,,, '41.. SECRETARY.. VENUE (OR AlITHORIZEDDELEGATEI November 19,2001 DATE PART 2. TO BE RETURNED TO THE DEPARTMENT OF REVENUE ...........'"'~_........_. _.. "",'~clJ .'i~ ,- ._. ~~. 'H~ ' ,~ ,~,~ ". BEST AVAILABLE - MICRO COPY ~..Q!fi\~P~~~- ill _ , .....1 -'-,'1 - i' . , - - l--~~ I , <-,~~~"~ .' ~ - ,"."""".,,,,,,,,,,1'" - ',_.. .-. CO ,.c'IlI'ililiirtr;" " 'or 0 r:::.> C) C GJ ~'n < J:.-~ -C1r-..::' ~'O ~ ':I nlr~'; ;;;:; ~ Z'--- Z (J:; 0) "', ./ ~ ~ ~ . "- ~ ~~~ ~ A ':? :---, ;;:...,. ~.1J ~ -< (Xl -< ~ --c.. a \:) ". E- o P!;J ~~t;j 111 'C'. _",C_"_. "~._~,'.__ _"'~]~ > _ _,""" ~_ro _[~__,,,,..," ~!J~_Rr~I"", "",-=_~,~"",,~lI!!WJ.lJ,p,i!j;<'*t~ib_f~~i'j~"iq'_:"P""~_':i-<"~:;:-""-#f,*"M