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Home My WebLink About99-03036flo. 99- 3636 Civil Term M VS. a n??Bt?res+? Court of Common Pleas Cumb. Co. REVK469111-06) REV000K9 BUREAU OF COMPLIANCE DEPT. 290910 HARRISBURG, PA 17121-Me No • `1' 1- 3C1ap (a i?S BOWMAN,CHAROLETTE E 6483 CARLISLE PK MECHANICSBURG, PA 17055 -Sq.00,c6 cv 89143 Rik sORgo CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1802182MOO Notice Date: April 20,1999 Notice Number: 566-957.699-041.5 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 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19244375 10.01-97 12-31.97 1 288.47 .463.02 TOTAL: 288.47 463.02 FILING FEE(S): 9.00 C) n r7 U .r.1 _ I1J I? - 1t 1 1 i J C'n r-n r? INTEREST COMPUTATION DATE: 04-30.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, teddies 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 payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or 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. Q. April 20, 1999 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1-TOBERETAINED BYRECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS BOWMAN,CHAROLETTE E NOTICE OF TAX LIEN filed this day of at m. 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 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Lions for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 6112-C, as amended. Lions 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 of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. Seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 at. 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 of PA Vehicle Code, (75 PA C.S. 9815). LIEfI$E9R TAXES. PENALLES AFID INTERE$S GENERAL INFORMAI ION: Comoration Tax ions provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with no fuser 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 of revival until paid. Inheritance Tax Lien= are liens on real estate which continue until taxis paid. Personal Income Tax. Erl?Qyer Wthhold;Og Ta?Real(y Transfer Tax. Sales a09J)se Ta 'p •id Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax a xf ?i1014th115-73x liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of 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 inthe ordinary Course of business of the taxpayer. The lien has pnorty from the dale of entry of record. PLAQE_QM FJMINGA0TTCE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, In the office of the Prothonotary of 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 lion is situated, ???•••^••?^?•••? vnut wnU PRIORITY OF NOTiQ); .QENEBALBS)LE; According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require rafiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority 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 1s filed. Sa Act of December 12, 1994, P.L. 1015, No. 138. R A OF IN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certilioate 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 thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SEEUIEMENTQ ? The 'Total' column (Column 7) for 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 alterthe 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.CN.I. •6% PER ANNUM (DUE DATE TO PAYMENT' DATE) C.I., O.R., C.A., S.T. 6% PER ANNUM DUE DATE TO PAYMENT DATED 6.L., N.E., G.P., M.I. • 6% PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R. •I% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PAT.. EM.T. - 34 OF 1% PER MONTH OR FRACTION S.& U. - 34 OF 1% PER MONTH OR FRACTION R.T.T. e% PER ANNUM INH a EST. e% 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. 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: DFUNOUENTDATE MEREST RATE DAILY INTEREST FACTOR In/62 THRU 12411/82 265: 00518 0 005 111183 THRU 1231110 16% . 4B O 1/I ATHRU12,7195 11% . 000301 1 MARS THRU 121195 13% . 000356 11196 THRU 1241196 101: 000256 1n97 THRU 129197 45: 00020 1M9R THRU 12,7191 11% .000301 IMM2 THRU 1241192 M 00030 1n/43 THRU 124119{ 7% 000142 1 AM THRU 129196 41. 66020 1M99 THRU 12,7194 7% D00142 --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)