HomeMy WebLinkAbout01-07066
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
BUREAU OF COMPL.IANCE
DEPT. 280946
HARRISBURG PA 17128-{)948
REV.300 REISSUE eM AFP (3.9B)
ARP 14220
REISSUE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
COURT OF COMMON PLEAS OF
BENNER, MELISSA
2 PINE TREE DR
MECHANICSBURG PA 17055-5567
CUMBERLAND
PENNSYLVANIA.
COUNTY,
Docket Number
01-7066CT
Date Filed
12/17/2001
Class of Tax
EMPL
Account Number
25-1659554
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 25TH day of AUGUST 2005
'Original Date of Satisfaction: 4/27/2002
GREGORY Co FAJT
Secretary of Revenue
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Director, Bureau of Compliance
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AEVK-159 (8-01) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
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CERTIFIED COPY OF LIEN
7lo 0 I _ '7ot.{. CU:J(p-.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
BENNER, MELISSA
2 PINE TREE DR
MECHANICSBURG PA 17055-5567
EIN: 25-1659S541000
Notice Date: December 9, 2001
Notice Number: 464-048-201-120-4
To the Prothonotary of said court: 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
EMPL 17918780 07.01-97 09-30-97 1 0.00 54,33
TOTAL: 0.00 54,33
FILING FEE(S): 9,00
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INTEREST COMPUTATION DATE: 12-19-01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, c$rtifies this to,be,a true and correct
copy of a nen 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 or PENAL TIES is a nen in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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SECRETARY 0 VENUE
(OR AUTHORIZED DELEGATE)
December 9, 2001
DATE
PART I . TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
BENNER,MELlSSA
NOTICE OF TAX LIEN
filed this
day 01
al
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 Relorm Code 01 t971, 72 P,S. Section 7345, as
amended.
Liens for Realty Transler Tax arise under Section 1112-C 01 the Tax Reform
Code of 1971, 72 P.S. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 o!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 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, PL 1086, No, 225 Section
1 et seq" 72 PA. C,SA Section 1701 et seq. (For decendants with date 01
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act 011961,72 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
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
e;C'S' 9815),
LIENS FOR T AXES. PENALTIES AND INTEREST
L INFORMATION:
Comor::ltion Tax Liens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
feal 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.
Person~llncome Tax. Emolover With~oldinl] Tax. RealtY Transfer Tax. ~ales
and Use Tax Liauid Fuels Tax Fuel ,USH' Tax. Motor Carriers R.oad Tax and
Motorbus Tax liens are liens upon the franchises as wen 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 taxpayer. The lien has priority from the date
of entry of record.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FlUN~: The notice of lien shall be filed: (a) In the case 01 Real
Property, In the offIce 01 the Prothonotary 01 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 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 01 Lien filed by the Commonwealth shall have
~riority to, and be paid in full, before any other obligation, judge(llent, claim,
hen, or estate IS satisfied Irom 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 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 respecl 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 liability has become legally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) lor each type of tax listed on this Notice of Lien
comprises the balance of 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 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., FF, C.l., C.N.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
Col., G.R, CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.l., N.E., G.P., MJ. .60/0 PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R. .1% PER MONTH OR FRACTION (CUE DATE TO PAYMENT DATE)
P.r.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
INH & EST. . 6% PER ANNUM
L.F.T., F.U.T. .1% PER MONTH OR FRACTION
M.C.RT. - 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 01 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 CAllY INTEREST FACTOR
111/82 THRU 12131/82 20% .000548
1I1J83THRU 12131183 1&% .001)438
1/1/84 THRU 12131/84 11% .000301
111185 THRU 12131185 13% .000356
1I1/85THRU12131/86 10% .000274
111187THRU12131/87 9% .000247
111/88 THRU 12131/91 11% .000301
1/1192 THRU 12131/92 9% .000247
1/1/93 THRU 121'31/94 7% .000192
111195 THRU 12/31198 9% .000247
111199 THRU 12131/99 7% .000192
111100 THRU 12/31/00 8% .000219
1/1101 THRU 12131101 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
DELINQUENT) X (DAILY INTEREST FACTOR)
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