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Home My WebLink About99-03355 No. -33.SS' Civil Term iy Court of Common Pleas Cumb. Co. REVK-159 (9-06) REV000K9 BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG. PA 171280948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AL ED-4DTIC,r CI` T!.1^[I:71- `';IIOT1 Y ??'' Qq? 3355 Cum 99 JITN -4 All 9: 39 CU ?ifi'Ft t`; iJ COUNTY GNOMES INCORPORATED PENNISYLVANA 47 S 35TH ST CAMP HILL, PA 17011-4409 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1 672 6 30/0 0 0 Notice Date: May 17, 1999 Notice Number: 569.378.199-051.2 FEW 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. tq.uo-bxA cx,3-tk 8A%70 Rik 81385 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17960428 01-01.97 03-31-97 1 159.39 267.60 TOTAL: 159.39 267.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-27-99 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 case may be. ,fir„ a.. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 17, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS GNOMES INCORPORATED NOTICE OF TAX LIEN filed this day of at IT. PLAQI`QETHE FILNYGAQII.Of-OBM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase 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 properly subject to lien is situated. ALMMATIC REYWAL OEN9Mf_A VR1Q911Y_QENOMU GENERAL RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require ailing 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 !ions which are properly recorded at the time that the tax lien is filed. $EE; Act of December 12, 1994, P.L. 1015, No. 138. HELEA_U_QEIJEN LlENS_EQRMF$ 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 8112-0, 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 decendanls 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). Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificaleof release of any lien imposed with respect to any tax it: (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. EXCEPTIQN Interest on Corporation Taxes is computed afters lien is paid. $ FMENT OF AMMM The'Total" column (Column 7) for each type of lax 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 fare of this notice. It payment or settlement of account is made aftenthe 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., OL, C.N.I. - 6'. PER ANNUM (Due DATE TO PAYMENT DATE) C.I., G.R., C. A., S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATED B.L.. N.E., G,P., M.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE P,U R.. •1% PER MONTH OR FRACTION (D UE DATE TO PAYMENT DATE) PIT.. E.M.T. • 34 OF 1% PER MONTH OR FRACTION S. a U. • 74 OF 1% PER MONTH OR FRACTION R T.T. -67. PER ANNUM INH 5 ESL -6°4PER ANNUM LF.T.,F.U.T. •t7. PER MONTH OR FRACTION 13 C.R T. •17. PER MONTH OR FRACTION O.F.T. 18% PER ANNUM For all taxes that are originally due and payableon and alter 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 L1EN$F0BTAXE%_PENALTJE5_AND INTEREST GENERAL INFORMATION: SArJ?ttUvnsat liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, 1Yith_0¢ further n LI . 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. 1Dhet1laDGeJs Liens are liens on real estate which Continue until tax is paid. Personal Income Ta,FmpIDy5L1Yi1hh91dine Tax?Bs?lly_I.[aOSlr?ia?s"ialrs and Use Tax Ljquid_Euels Tax Fuel Ub5_tali._MPIf:LGslrfic75_Avad_TsULalld Motorbus Tar liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been enle!ed 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 erdry of record. 111182 THRU 1213192 20% .000548 111163 THRU 1213199 16% .0004138 11191 THRU 1213181 11% 000301 11195THRU 1213195 13% .000356 111186 THRU 1213196 107. 000274 111187, THRU 12131,137 M. .000247 111188 THRU 1213191 117. 000301 tnIP2 THRU 1213192 V% .000247 111193 THRU 129191 77. 000192 11115 THRU 1213198 97. 000247 IWO THRU 129199 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 DELINQUENT) X (DAILY INTERESTFACTOR)