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Home My WebLink About99-03132i No. 9q - 3/3a Civil Term i 8S. Court of Common Pleas . Cumb. Co. E REVK-130(Pa3)AEV000K9 COMMONWEALTH OF PENNSYLVANIA BUREAU COMPLIANCE DEPARTMENT OF REVENUE DEPr. 290WMa RARRI • • FIARR156UR0, PA 17128-0Y10 CERTIFIED COPY OF LIEN r, COURT OF COMMON PLEAS OF QR- 3?3a;? CUMBERLAND COUNTY, PENNSYLVANIA FENICLE,WAYNE B 5253 SIMPSON FERRY RD MECHANICSBURG, PA 17055-3515 ?q.4o>Qcl CJ?i.i{ SR331 +R# X5101 O PA: PA-00041381000 Notice Date: April 18, 1999 Notice Number. 266.908.199441.3 To the Protf»notary 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. ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21121566 01.01.95 03.31-95 1 193.67 353.60 TOTAL: 193.67 353.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-28.99 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 nt favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the Case may be. Q. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) April 18, 1999 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS FENICLE,WAYNE B NOTICE OF TAX LIEN filed this day of at m, LIENS-E23-TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 7,1 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 Relorm Coda 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 Canlers 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 allse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENMR-TAXES,PENALTI ESAND-INTEREST GENERAL INFORMATION: frQQPrdt10JA2LLipm provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and progeny, both real and personal, wAh ra tutlhQLTlyljgg, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lion remains in full force and validity without filing of revival until paid. 1OhVfti3Qe Tax Lien= are liens on real estate which continue until tax is paid. Personal InOM29JAL FJ WOYaf WAhbDlft-lax _Reallystaosls_Jax Bales and Use Ta&A. qWd Fuels Tax. EusLUs>`TAx, AgI9LCutiersl3cadS,Zx_and Motorbus Tax 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 chap 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_OF THEBLINGINOTIOEFORM 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 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. At"MAT!"EY3YA"LNOUCEAND M10HEMOF NOTICE GENERAL_ RULE; According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require Wiling 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. EXCEPPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that rho tax lion 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 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. 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.. FF., C.L., CN.I. • 6% PER ANNUM (DUE DATE TO PAYMENT DATE C.L. G.R.. C. A, S.T. • 64: PER ANNUM (DUE DATE TO PAYMENT DATE a. L.. N.E. .D.P., N.I. •64: PER ANNUM (DUE DATE TO PAYMENT DATE P.U R. • 1% PER MCNTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.. E.M T. - 314 OF 1% PER MONTH OR FRACTION S.a U. • 34 OF 1% PER MONTH OR FRACTION R.TT. -MS PERANNUM WHI a EST •64. PERANNUM L.F.T., F.U.T. -14. PER MONTH OR FRACTION MC R.T. -1% PER MONTH OR FRACTION O.F.T. •164. 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: DELINOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1 W112 THRU 12n11112 204. 000NB tn/62 THRU 1211113 164. . .000130 1 na4 THRU 12111E 11% 000301 10/05THRU 12/1/85 134, . ?30I 356 In IB6 THRU =2X6 104. 000 OW 74 111/07 THRU 121197 49. . 2 InM THRU 1211&1 14, 11 000201 11142 THRU 121192 1% 000217 In/B3 THRU 121191 M 000242 1195 THRU 1211N8 000217 11/99 THRU 121198 74, 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 1, 1982 are subject to a variable interest that changes each calendar year. --(merest is calculated as follows: INTEREST r (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR)