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HomeMy WebLinkAbout99-03353 t No. 9f -3as.3 Civil Term vs. Court of common Pleas Cumb. Co. REVK-150(945) R EV000K0 BUREAU OF COMPLIANCE DEPT. 200910 KARRISDUR0. PA 17129-0910 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FII-ED-OFFICE Or Ti ". r'!-- 11,71 L?r':COTMY 00 3353 T?? 99 JUN -4 AK 9: 37 CUIV'it iil?;!`i i COUNTY MECAUGHEY,WILLIAM G PENNSYLVANIA PO BOX 912 CAMP HILL, PA 17001-0912 Sq.000 CU-tkcl S70 A*- I383 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PA: PA-5063405/000 Notice Date: May 18, 1999 Notice Number: 964.087-599-051.3 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 ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21145880 11-01-96 11.30.96 1 71.95 189.53 SALES 21145880 12.01.96 12-31-96 1 249.92 408.30 SALES 21145880 01.01.97 01.31.97 1 164.16 267.00 SALES 21145880 05-01-97 05.31.97 1 303.81 485.03 SALES 21145880 06.01.97 06-30-97 1 505.19 802.71 SALES 21145880 07.01.97 07.31.97 1 735.62 1,163.33 SALES 21145880 08.01.97 08.31.97 1 1,025.08 1,612.74 SALES 21145880 09.01.97 09-30.97 1 649.00 1,016.56 SALES 21145880 10.01.97 10-31.97 1 400.65 624.51 SALES 21145880 10.01.95 10.31.95 1 0.00 336.01 SALES 21145880 06-01.96 06.30-96 1 0.00 223.59 TOTAL: 4,105.38 7,129.31 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.28.99 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 lot 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 rase may be. SECRETARY OF VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 16, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS MECAUGHEY,WILLIAM G NOTICE OF TAX LIEN filed this day of at m. PLACE_OFSbE.FJLING NOTICEF_O9M 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. AUTO MATL"EYWAL_OENOSICF ANDpB I01R ITY_0 F_NOT1CE GENERAL_RULE: According to the Fiscal Code, the Notice of Lien 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. 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. RELEASE9_F_LIEN LIENS FOR TAXE$ 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 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. 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 et. 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). LIENSIECIRT XE6.PENALTIE$ANDIKTEREST GENERAL INFORMATION: Corporation TaX_ kn5 provided under the Fiscal Code arise at the time of settlement (assessment) and ate liens upon the franchises and property, both real and personal, Wijtfb_no lu11hgL041i4g. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax_Li05 are liens on real estate which continue until tax is paid. f?g?pnal Inwme Tax. EmgloygLWjlhbBld1f916X.Rga1(y?2051g1 T?1x?Salgs Jtll>iUSE T$X.LIpSl1SZFJt8L41_?1L.fLg11194 SdX?M919LGdLieI?80ad.13E_d0d M41o1bua.1AX 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 nom the date of entry cf record. 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. SEMEMENLOEACCOUM 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 dale 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., F.F.. C.L., C.N.I. •V% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA., S.T. •6% PER ANNUM (DUE DATE TO PAYMENT DATE) ILL.. 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., EM.T. • 311 OF 1% PER MONTH OR FRACTION S, a U, • 311 OF 1% PER MONTH OR FRACTION RT.T. -6°" PER ANNUM INH a EST. -6%s PER ANNUM L.F.T.,FUT. •1% PER MONTH OR FRACTION M.0 A.T. • 1% PER MONTH OR FRACTION O.F.T. •IR%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: DFLINOUENT DATE. INi EREST RAIE DAILY INTEREST FACT OR 1182 THRU 12/3182 20% .000519 111/83 THRU 121183 16% 000138 1/1181 THRU 128181 11% 000301 11185 THRU 128185 135. .000356 111186 THRU 128186 Im .000271 11187 THRU 128187 9Y. .000217 111/88 THRU 121"1 11% .000301 1,1192 THRU 12!182 P°. .000217 11183 THRU 1281/1 7°. .000192 1,1 195 THRU 121189 1"% 000217 1MI99THRU 121199 7% .000192 ---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 lollows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR) c? og ? CJ ma=r ? ? ? I I^^ Ld 6;J ?! u W ft: p e°, a U Q Z W LU Z IL a s >: I .- V Z = a C1 LL O O U W Z ? O rn Q" ?y Q W z N Z Z W W ix a LL LL. O F W ?u z IL O U LL LL U), ,r- U) O Z. O Z COMMONWEALTH OF PENNSYLVANIA aUREAG OFCOMPUMCC DEPARTMENT OF REVENUE '[Pt. 2B MRRISBOIIRG PA 1/12&MG AUTHORITY TO SATISFY REMN CM MP (iH) ARP 34230 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF MECAUGHEY, WILLIAM G. PO BOX 912 CAMP HILL PA 17001-0912 CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 99.3353 Date Filed 614/99 Class of Tax SALES Account Number 21.14588-0 Assessment Number 10/95,06196,11/96,12196 ,01197,05.10/97 AND 05199 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 3RD day of FEBRUARY 2000 ROBERT A JUDGE, SR. Secretary of Revenue 0 v C e Itt? L12 - DOROTHY A. TOTTON Director, Bureau of Compliance 1