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HomeMy WebLinkAbout99-03368No. 9Y- 334pgr Civil Term VS. Court of Common Pleas Cumb. Co. i J i I r a REVK•159 (0-05) REV000KB BUREAU OE COMPLIANCE DEPT. 200015 HARRISBURG. PA 171200040 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FILED-OFFICE OF 11';; rr,?Ic;;?p10TAfiY - 99 JUN -4 AM 9:57 331$ C??u4-7-PlAr") RYDER,SCOTT R `UVPENI\51'LVtIN Jr\? 703 W SIMPSON ST MECHANICSBURG, PA 170SS-3708 4 Q. C>Z*6 (-LL..A 6197C) fL 81388 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA [IN: 26.1717613/000 Notice Date: May 17, 1999 Notice Number: 169.039.999.061.2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certffied. COPY of a (ion to be entered of record in your county. 2 3 4 TAX TYPE ACCOUNTID TAX 5 6 7 PERIOD TAX EVENT TAX BEGIN PERIOD NUMBER DUE TOTAL SALES END DUE 21551315 12.01.97 12.31-97 1 w ?„ 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 alien 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. 9&tt a. %v- SECRETARYOF EVENUE May 17, 1999 (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RYDER,SCOTT R NOTICE OF TAX LIEN filed this day of LIENS. EORTAM. at IT. 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. Uens 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. Uons for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA, C.S. 9615). Uens 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 of. seq. (For decendams 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.). Uens 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. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENafQRTAXE15, PENAI.DE$ ANDJNTEBE$I GENERAL INFORMATION: S&W1Ai2jj AEJ.15I15 provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, Yil1h11411171I15tI191l9S. 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. I9b9Il1anGESaE.Le.05 are liens on real estate which continue until tax is paid. P?isp ?LJncflm?I?x._Emn1DXa?_fYithheldi0.q_Iax.AeAlly?tAr?Sletsalc?Bales and.1159Tax. 11AUldFL.e15_T?E,?IlCLUse Tax. MP.l4LC5ttiSISAOAd I21is1?d M919IbUkTAx 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 date of entry of record. I?LACEQME1[LK%N0T1CE EORM 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. AUT_O.MATICAEYI.YAI. OENOTLQF ANQPAlOHQ1LOENOWE GENEBALAULE; 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 lull, before any other obligation, judgement, claim, lien, or estate is satisfied Irom a subsequent judicial sale or liability with which the property may be charged. EXC_ERB_Q I; The Commonwealth does not maintain priority of lax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. $_EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEA$5-QF_ JEN 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 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. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. UILLEMENLIQUOP_l1 E 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, 1961, interest is imposed at the following rates. CS.. F F., C.L, C.N.I. • 61. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G .R., C.A., S.T. • 65. PER ANNUAL (DUE DATE TO PAYMENT DATE) 6. L.. N.E., G.P., M I. -65. PER ANNUM (DUE DATE 1'0 PAYMENT DATE) PU R.. -15. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T. E, M.T. - 34 OF 1°6 PER MONTH OR FRACTION S. 6 U. • 314 OF 15. PER MONTH OR FRACTION R.T.T. • 69. PER ANNUM INH a EST. -65. PER ANNUM L. F.T.. F.U.T. - R. PER MONTH OR FRACTION M.O.RT • 15. 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 111162 THRU 1211,92 205. .000548 111163 THRU =IM3 165. .00138 111104 THRU 12*1,M 11% .000301 111185 THRU 1211,95 1 rn 000356 1,1186 THRU 12mtM6 10: .000274 1111s7THRU 12MM7 95. .000247 1,1188 THRU 12131M1 11°. 000301 111162 THRU 1211,92 P5. .000247 111193 THRU 1211,94 74. .000162 111195 THRU 1211,98 99 .600247 111199 THRU 1211M9 T .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 alter 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 DELINQUENT) X (DAILY INTEREST FACTOR) ?R i k j G lu LL ) p? J1i Q Z N J ? ¢ Z IL W m Z Z W Z j E z Z W a ? O O 0 LL L) LU U. O LL V O O y U a W ~ E Z O U O z t F N O O H Q COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPW CE DEPARTMENT OF REVENUE 10RAISSURO PA 17128-018 AUTHORITY TO SATISFY REISSUE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V RYDER, SCOTT R 703 W SIMPSON ST MECHANICSBURG PA 17055-3708 REV-3410 REISSUE CM MP 43481 ARP 09845 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 99.3368 Data Filed 6/411999 Class of Tax SALES Account Number 25.1717613 Assessment Number 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 Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all Intents and purposes, as we could were we present fit 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 6TH day of AUGUST, 2003 'Original Date of Satisfaction: 7/19/1999 GREGORY C. FAJT Secretary of Revenue DOROTIft A. TOTTON Director, Bureau of Compliance