The URL can be used to link to this page

Home My WebLink About99-03371 No. "-3371 Civil Term 9S. Court of Common Pleas Cumb. Co. P REVK-159(9-05) REV000K9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 290910 HARRISBURG, PA 1 7 12 9-0919 FILED- ?.,,n,•Flr`C - ?„? ?lo 99 JUN -(: Al-110:01 ?'i?- 33'l l Cu ?M KIGER JR, CHARLES D PENNSYU/ANIA 5180 E TRINDLE RD NECHANICSBURG, PA 17055-3623 _. -A r, r -A C1IQL12 0-a 5zILifll CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.29170661000 Notice Date: May 23, 1999 Notice Number: 469.080-499-051-6 * I/ To the Prothonotary of said court: Pursuant to. the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cerlilied copy of a lien to be entered of record in your county. 6 7 1 2 3 4 5 TAX TYPE ACCOUNT ID TAX TAX EVENT NUMBER TAX DUE TOTAL DUEL PERIOD OD PERIOD BEGIN END EMPL 19424381 10.01.97 12-31.97 1 42.68 79.44 TOTAL: 42.60 79.41 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06.02-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, the case ADD II 1IONS or PENALTIES is a lien in favor at the after demand lot payment thereof, remains unpaid. The amount of such unpaid Gr bo h, INTEREST, Commonwealth of Pennsylvania upon the taxpayer's property, personal, SECRETARY OFF EVENUE (OR AUTHORIZED DELEGATE) May 23, 1999 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS KIGER JR, CHARLES D NOTICE OF TAX LIEN filed this day of at M. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for P&%-nal 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 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise underthe 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 arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax 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, with no further notice. 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 Tgx Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer 1Vnhholding Tax ReaNy Transfer Tax. Sale@ and Use Tax. Liquid Fuels T.•p{ Fuel Uyg Tax Motor Cjers Road Tax 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 properly 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 dale of entry of record. P1ACE OF THE FILING NOTICEEORM ' 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 properly 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. AUTOMATIC REVIVAL OF NOTICE AND PRIDRirv nc mnnrc CiEMERAL MLE: 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 properly may be charged. EXOEPTION' 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. 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 8: (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. SETTLEMENT OF ACCOUNT 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 PAYMENT DATE C.L. DR.. C.A., S.T. • 61: PER ANNUM (DUE DATE TO PAYMENT DATE B.L.. N,E, G.P.. M.1. • 6% PER ANNUM (DUE DATE TO PAYMENT DATE F.U.R.. • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. • 34 OF 1% PER MONTH OR FRACTION S.a U. •34 OF 1% PER MONTH OR FRACTION RT.T. -6%PERANNUM NH 4 EST. • 6% PER ANNUM LF.T., F.U.T. • 1% PER MONTH OR FRACTION M.CR.T. • 1% PER MONTH OR FRACTION O.F.T. 18% PER ANNUM For all taxes that are originally due and payable on 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: DEL114OUEENT DATE MEREST RATE DAILY INTEREST FACTOR IM92 THRU 1213192 20% . 000SMB 000548 14/83 THRU 1213193 1616 , 1nM THRU I=19< 11% .000301 IM 95 THRU 123195 13% .000306 IM96 T14RU 1213196 OP0271 11397 THRU 129197 4% 2x7 IPIWTHRU 1211191 11% . 000301 1 1M92THRU 129192 4% 00020 IM193THAU 1291&1 7% . .000142 1 MIMTHRU 121119e 44 ,000297 1096 THRU 12131N6 7% 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. --Interest is Calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X(DAILY INTEREST FACTOR)