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Home My WebLink About99-03130No. QZ•313d Civil Term ?P?,L( Q? LG`ateiOC/?z••? s I J h REVH-169 (9.66) REVOOOK6 - COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE .DEPT. 260946 HARRISBURG, PA 17126-0946 CERTIFIED COPY OF LIEN AID, l C7 :, qq COURT OF COMMON PLEAS OF TOC (cn CUMBERLAND COUNTY, PENNSYLVANIA SMITH, LUANN M EIN: 25.1781637/000 8 COLLEGE HILL RD Notice Date: April 24, 1999 ENOLA, PA 17025-2107 Notice Number: 367-318.199-041.9 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. j?4.i?7? C??d 8331 R?4 81t?8 2 3 4 5 6 7 ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE H BEGIN END 80070159 07-01.97 09.30-97 1 80070159 07-01-98 09-30.98 1 262.15 343.88 SALES 80070159 10-01.98 12.31-98 1 452.71 616.41 418.90 498.48 TOTAL: 1,133.76 1,458.77 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-04-99 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 wse may be. SECRETARY OF)IEVENUE (OR AUTHORIZED DELEGATE) April 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SMITH, LUANN M NOTICE OF TAX LIEN filed this day of IT. PJ.ACE_OF THE-EILIN-OLOTI C E"RM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the allies of the Prothonotary of the county in which the property subject to the lion 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. A1110MATICREMAUEN MY AND PRIORITY OF NOME QIENERAL-RULL 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 properly may be charged. EXCEPSJ0 : 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 LIENS_ _FLTAXES Lens 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 Realty 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. Uens 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 et. 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 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 of PA Vehicle Code, (75 PA C.S. 9815). LIENSf9R-TAXE5.-PENALTIESAND INTEREST GENERAL INFORMATION: Sr4lpt Mion Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, wjlhnD jUdher nDli(;_e,. 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. are lions on real estate which continue until tax is paid PP?sQn?LlntamttTax.Emplays+tY?GihhD)?Ing_Tax,_Rf3alty-IlaaSleLias._&ales and Use Tax. Liquid Fuafs Tax. Fuel Use Tax. MpTpLC,u7islSlieddlaX_a0d M lgrWssax liens are liens upon the franchises as well as real and personal properly 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 dale of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cenHicate 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. SETTLEMENT OF ACCOMM 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 Ilia lace of this notice. If payment or settlement of account is made after the interest computation dale, the payment must include the lien filing costs and accrued interest from the interest computation dale 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.1. •89e PER ANNUM (DUE DATE TO PAYMENT DATE) C.I, G. R., C.A., S.T. •6% PER ANNUM (DUE DATE TO PAYMENT DATES B. L. N.E., G.P., M.I. • 6% 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. • 914 OF 1% PER MONTH OR FRACTION S. a U, - 34 OF 1% PER MONTH OR FRACTION RT.T. -6% PER ANNUM INH a EST. • 6% PER ANNUM L F.T., F.U.T. • 1% PER MONTH OR FRACTION M.C R.T. • 196 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1?;?111182THRU 12411,12 20% 000540 tIt 183THRU 12411,113 16% .ODD139 tn/84 THRU 12MIW 11% 000301 to I85THRU 12411415 139. .000356 111/06 THRU 12411416 109" 040274 111107 THRU 12MIN7 99e .000247 to/eB THRU 1219191 119. 000301 1/1 /92 THRU 1213192 99" 000247 111103 THRU 1201&1 'Me 000192 W95 THRU 1241198 B9. .000247 111199THRU 129199 7% 400192 ---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(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)