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Home My WebLink About99-03376 No. #33 7' C(Yll Term aa?• _ z&M Us. Court of Common Pleas Cumb. Co. REVK-159 (9-05) REV000K9 BUREAU OF COMPLIANCE DEPT, 280910 HARRISBURG, PA 17120-OUS 4. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FIL I:D-OFFICE OF T~!F rIf ')%!tI,';0??RY 99 JUN -4 !iH IQ: 07 a9 - ?3? c,7 c A: fl---Q„rr, Cur'1o 1, d_1 L (v I i 1 I AMERICAN BASEMENT SYSTE"IN YWANA 1 WEST PINE ST ENOLA, PA 17025 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1705319/000 Notice Date: May 19, 1999 Notice Number: 569.679.799-051.4 To the Prothonotary of said court: Pursuant to the IRws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county, cu.-t1 MN3 p $IyQ? 1 2 3 TAXTYPE ACCOUNTID TAX 4 TAX 5 EVENT 6 TAX 7 TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18058982 07-01.95 09-30.95 1 3,686.01 7 276 93 EMPL 18058982 10.01.95 12.31.95 1 2,976.17 , . 5 814 65 EMPL 18058982 07.01.96 09.30.96 1 6,567.57 , . 10 403 42 EMPL 18058982 10-01.96 12.31.96 1 5,599.67 , . 9 307 84 EMPL 18058982 01.01.97 03.31.97 1 3,178.48 , . 3 942 64 EMPL 18058982 04.01.97 06.30.97 1 1,897.19 , . 2 037 62 EMPL 18058982 07.01.97 09-30.97 1 422.29 , . 689 95 EMPL 18058982 07.01.98 09-30.98 1 275.30 . 383 55 EMPL 18058982 10.01.98 12-31.98 1 443.12 . 641.69 TOTAL: 25,045.70 40,398,29 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.2999 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 tot payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien in favor at the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 19, 1999 BATE COMMONWEALTH OF PENNSYLVANIA VS AMERICAN BASEMENT SYSTEMS INC NOTICE OF TAX LIEN tiled this day of at in. LIENUMIAXES 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 at. 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 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). LIEN15-EMAXESPENA ISILSANDINTEREST GENERAL INFORMATION: ComEation Tax Lien ;i provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, witlLno 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 Tax I I m are liens on real estate which continue until tax is paid. P_8L4onal Income Tax mDloyer N ilhholdjpgTax. Realty T[f0;;)gtial(,?Sales pnd Ltse Tax iouid a&JAx. Fuel Use Tax Motor O.arriers RDadla7ia9d 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 property is s luated 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. PLACEQETHEFJ) h NOTICE FORM 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 Properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. ALLTOMATIC WVIVAL-QEbLOMCEAND-MQJ3Q?LOEN4IlCCE GENERAL-BULL According to the Fiscal Code, the Notice of Lien is automatically revived and does not require railing 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. BELE&E-OELIEN SSecubject toy osrhuch regulation as the Secretary or his delegate may prescribe, the retaris 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. $07MMENT OF A0001))l 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. • 11: PER ANNUM (DUE DATE TO PAYMENT DATE C.I., G, R., C.A., S.T. -81: PER ANNUM (DUE DATE TO PAYMENT DATE a L., N.E., G.P., M.I. • V. PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R.. • 19. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.. E.M.T. • 34 OF 1 1. PER MONTH OR FRACTION S. a U. - 34 OF 1;. PER MONTH OR FRACTION RT T. -11. PER ANNUM INN a EST. • 11. PER ANNUM LET., F.U.T. •I% PER MONTH OR FRACTION M.C.RT. -I% PER MONTH OR FRACTION O.FT. -1M4 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 :ate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 121152 201. 1 n 183 THRU 121197 181: .000518 111!81 THRU 129151 11% .000178 11185 THRU 121155 171. .000301 111,86 THRU 121156 101. .000301 111117 THRU 121157 D:. 9% .000276 11188 THRU 121111 .000217 11 92 THRU 121192 et. .000701 , 1 n9 THRU 12119/ 7% ..000207 5 1155 THRU 17.9198 4A 000142 1111P9THRU 120194 7% OOD29 .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 c (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR)