The URL can be used to link to this page

Home My WebLink About99-03129No. Civil Term VS. Court of Common Pleas Cumb. Co. REVK-000 (1000) REVOOKIO BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128.0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. PURPURA,SAL 390 ALEXANDER SPRING RD CARLISLE PA 17013-9129 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99-3139 DATE FILED: May 24, 1999 EIN: 23.1917532/000 NOTICE NUMBER: 435-861-801-030-6 The Commonwealth of Ponnsylvmiln, Dopnttmmtt of Rovormo, the Plaintiff In the above action, acknowledges that the above captioned Uen/Judgmont note should be romovod from the records thereof. AND you, the Prothonotary of said Cow t, upon iocolpt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of tho I Inlntlll, to enter lull satisfaction upon the record as fully and effectually, to all intents and purposes, as we could wore we prosonl In person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, tho(o Is horounto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 06 day of March, 2001. o 1 , l! "M-a? Larry P. Williams Soc)atnry of Revenue tiv w?+?2 `J v Dorothy A. Tohon Director, Bureau of Compliance E, _ .., r cam' c. , T U. 0zz > QQ W } J CL z ga °o U N Z) W LL 00 1- U ? Z Z 0 Q j U- ¢ W w 2 m zC) -U Q Z UJ } J Z (n w z a jr w 0O Q O? > HW a L a u y¢ ZQ a OW ?O 2 0 U LL Q N O 2 O M a REVK-159 (9i5)PEv000K9 COMMONWEALTH OF PENNSYLVANIA 6URVV OF COMPLIANCE DEPARTMENT OF REVENUE • DEPT. 290918 ' RARRISSURG, PA 17t28-0946 l - aq 91 GREGGS NURSERY 6495 CARLISLE PIKE MECHANICSBURG, PA 17055-2377 ?Q.1?1 cas f4 bg331 Rt4. '810C-1 1 2 3 TAX TYPE ACCOUNTID TAX PERIOD BEGIN EMPL 14373922 07-01.97 INTEREST COMPUTATION DATE: 04.29-99 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.24221961000 Notice Date: April 19, 1999 Notice Number: 166.449.999.041.4 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. 4 TAX PERIOD END no.on_m U 6 EVENT NUMBER TAX DUE 1 TOTAL DUE 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 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. SECRETARYOF EVENUE Apul 19, 1999 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GREGGS NURSERY NOTICE OF TAX LIEN filed this LIENS EQ.R.IAXES day of at IT. 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. Liens for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 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 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). LIMFOFTAXES FOB-TAXE%-PENALTIES.AND INTEREST GENERAL INFORMATION: Corporal on Tax.Liefis provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both teal and personal, WAbne fp_rOler-nnlfne, 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 Li@Il$ are liens on real estate which continue until tax is paid. P_al OAUnr-me Tax,EmolnyeLWYlhholdinaJan_BQAIIYSiansfw Lax,.$ales and Slss Tax liqu dEuelsl?x EvaLU3st7ax MVlvi Oauinrs_Rnad iax and Mvlnrbus Tex 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 in the ordinary course of business of the taxpayer. The lien has priority from the date of emry of record. PLACE_O11THE-EILILiQAQTICEEORM 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 lien is situated. AUT52MAT] _EREVLVAL_OENOTICEAND-PRIORU-OF-NQIlCE GENERAL_11ULE; According to the Fiscal Code, the Notice of Lion is automatically revived and does not require refiling 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. EXQEEIION; The Commonwealth does not maintain priority of tax lions over any existing mortgages or liens which are property recorded at the time that the tax lien is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASES?FJJEN 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 thereof; or (2) the liability has become legally unenforceable. EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. KTTLEMENTT4EACC_OUNT 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 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. CS., F ,F,. C L. C N I. .69 PER ANNUM (DUE DATE TO PAYMENT DATE) DATE YMENT BL., N E., G P.,MI. • 66% PER AANNUM NNUM RE DATE TO PAYMENT DATE] PU A. • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EMI. • 34 OF 19. PER MONTH OR FRACTION S. a U. 34 OF 1% PER MONTH OR FRACTION RT.T. 6% PER ANNUM INH 6 EST. • 6% PER ANNUM L F .T., F.U.T. • 1% PER MCNTH OR FRACTION M.C R T. 1% PER MONTH OR FRACTION O.F.T. • 105. 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 11102THRU 12n192 205. 000515 1/1,13 THRU 1211,13 185. . o0a 30 111 /& THRU 120191 115. % 000]01 /1 / 1 85THRU 1211,15 11 . 000358 1/1186 THRU 1211,16 105. 000271 111187 THRU 1211,17 AR 000217 111188THRU 121591 11S . 000301 1/1/92 THRU 1211192 Bb 000217 11193 THRU 120191 >9• 000147, 111105 THRU 121196 BL . OOg21p 1/1IP9 THRU 12119A 71. , 000142 ...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 I, 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)