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HomeMy WebLinkAbout99-03360 No. M- 33GO CIVII Term i y1. vs. rr Court of Common Pleas Comb. Co. REVK-159 (946) REVOOOKB BUREAU OF COMPLIANCE DEPT. 2110979 HARRISBURG, 712M9411 h LED-CYFICE DF TNIr. 0.-j1 ! I )-7TrtgY 99 JU't -11 AN 9: 48 CubIpS"FL?nnFIfI1'1i'C.r%?D COUNTY SUSQUERAYJNrA I LLEY PO BOX 3251 MECHANICSBURG, PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF r,? 99 JUN CULS' TREE 17055 k to. qq - 331.00 C,,?OTem CERTIFIED COPY OF LIEN A„1 9: It ( COURT OF COMMON PLEAS OF \ CUMBERLAND COUNTY, KUNITY PENNSYLVANIA 61VAR EIN: 23.23589791000 Notice Date: May 17, 1999 Notice Number: 269-564.199-051.2 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. O Q.oo o6 u,- t 898?0 K A F 13F?O 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE. BEGIN END EMPL 14194609 04-01.98 06-30.98 1 92.70 145.17 TOTAL: 92.70 145.17 FILING FEE(S): 9.00 U. LAY q9 ? z? ?hlml? w ?4l i?a, r? pSuttiaa ,v? ey Sl, `A< tAnnc? \ CL%Q T is Sl WilA Cn? \ CWQ 6..,A YWi ?.Y"-?•.9.i. beta,,;,-, 7 'yam aax: :mow bCS?h Y10,mQS On?.W.,. 7Ia?'99 C'.o,,•,,,'?1o??c? beecx..;..aa. nod enourJh ?n?oc-mn?-.o,? -40 ?nc?K ?.N;s.n. -s(ts rna.St.d v?s-w ?n ?? Ceplocs_ t+ 9q - 331.0 . <Q1en?u..aas. caw lies. ?9R- 4?F13) 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 ooRect . copy of a lien against the alcove named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayerand which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lion in favor of the . Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. a• %V-*"LO>'Ir SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 17, 1999 DATE 94- 33tno COMMONWEALTH OF PENNSYLVANIA VS SUSQUEHANNA VALLEY TREE SERVICE DAR NOTICE OF TAX LIEN filed this day of al m. LIENS-FOR-TAM 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 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 2486 - 101 at. seq.). Lions 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). LIENUORTAXES -RENALDESANDJNTEREST GENERAL INFORMATION: SAIDGi31i4D-TgXli€OS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wAh no1udbQr notim 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. 10hEl1lAMA Tax i n= are liens on real estate which continue until tax is paid. Personal In Mme T ? ?YgLW?Lhhpid;Og.Tax. Really stet-TA--ales and use Tax iputf(Euels Tax Fup?JSe Taz MD]vt?a¢iers-Road-Iar-and Motorbus Tax liens are liens upon the franchises as well as real and personal record by the taxpayers, but oonly after f the county whhave been entered ere such property is dsedocketed of ualed 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 Iron) the date of entry of record. PLACE 01FTHEELINGMMCF.EQgM PLACE OF FILING: The notice of lien shalf l be filed: (a) In the ease of Real Property, in the office of the Prothonotary o the county in which the property subjecttangibleo torthine lietangn isiblesitin uatedtheand (b)of officeinthethe caseProthoofnotaryPersoof nalIhoPropenrty, whin wehitllor Dou ty the , ch property subject to lien is situated. AUMMAIlC-HEYWAJ" QEMMfAW-M).QRRY OF NOTICE GENERAL R(ZLE; 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. EXCEPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly retarded at the time that the tax lien is filed. EEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASFQF 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 s 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 DF AC9-0-Un 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. C.S., F F., C.L., C.N I. • 6% PER ANNUM (DUE DATE TO PAYME14T DATE) C.L. G.R., CA., S.T. • 64. PER ANNUM (DUE DATE TO PAYMENT DATE) fi.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. - 314 OF 1% PER MONTH OR FRACTION S. a U. . 34 OF 1% PER MONTH OR FRACTION R T.T. •6°,. PER ANNUM INN 8 EST • 69. PER ANNUM L F.T., F.U T. - 1% PER MONTH OR FRACTION M.CRT. - 1% PER MONTH OR FRACTION O.F.T. • 185. 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 imerest on all tax deficiencies using an annual interest rate that wiil vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 4 12 THRU 129192 201. 13 THRU 12wmtt 1G9, 0005.18 11161 THRU 129101 tit .0001]8 11/85 THRU 1291/85 .000301 11106 THRU 1291 R6 lp 000358 In 187 THRU 129197 000271 11180 THRU 129191 11.N 0002N i 119, THRU 129192 M 000301 11W THRU 1291a .00020 111195 THRU 12n199 .000182 1/1/99 THRV 12919P .000217 .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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR)