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Home My WebLink About99-03377 l No. ad -. >> civil Term ?s. -------------- Court of Common Pleas Cumb. Co. f f REVK-159(9.85) REV0000 IVJ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ALEb-OFFICE OF THE P'10ii;;dd07/tRY qn-i- 33'7'l ? 99 JUG! -4 AM 1010? Tenrc? CUMBLHL N) COUNTY KLINE, J0Y PENNSYLVNA 119 E MAIN ST MECHANICSBURG, PA 17055-3854 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 162.36.8032/000 Notice Date: May 17, 1999 Notice Number: 569.391-499.051.2 To the Prothonotary of said court:. Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a (fen to be entered of record in your county. BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 169,M (P4 cL-A1898'il Rtl Rlan?i 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21076675 10.01.96 1231-96 1 0.01 54.13 SALES 21076675 04-01.97 06.30.97 1 0100 60.34 TOTAL: 0.01 104.47 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 ease may be. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 17, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS KLINE,JOY NOTICE OF TAX LIEN filed this day of , at m. LIENS?OASAXE? 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). Llons 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 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). LIENU0R.TAXEa,RENALIJE$ANDMEREST GENERAL INFORMATION: Se4lR2tAGpe_7a1LLi5nS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, withngiunbe-L puce, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validitywithout filing of revival until paid. Inheritance Tax UQU are liens on real estate which Continue until tax is paid. Pfuspnfll Income Tax Elnplpyer Withhold ng-Is?x Be?lyJiaOSler Taz Sags and Use Tax Lioujd,.,Fjlels Tax. Fits}LJJb?Tpx?IyJp}pl?+?t/iet5?psidIAtLat1? M=Lj;af5 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 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. PLACE-OETHE EILIKQLROTICEEORM 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. AUZOMATLCREYIV A LOP-JOSJ.CEA N D_PRI OAITY-0EXOTJCE GENERAL-RULE; 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 property may be charged. EXCEPPJION; 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. RELEA$E_QELIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may Issue a certflicate 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. 5EE[LEMENT 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 dale on the face of this notice. II 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. -69. PER ANNUM (DUE DATE TO PAYMENT DATE C.L. G.R., C.A., S.T. -69. PER ANNUM (DUE DATE TO PAYMENT DATE B. 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.d U. - 3140, 19. PER MONTH OR FRACTION RT.T. •69. PER ANNUM INH a EST. 6% PER ANNUM L.F.Y.. F.U.T. - 1% PER MONTH OR FRACTION M.CR.T. - 19. PER MONTH OR FRACTION O.F.T. •189. 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 mle2THRU 12n1182 Z 209. .000540 1n THRU 1213193 169. 000138 Itl IN THRU 1291181 11% .000301 11195 THRU 1213195 139. .000356 111186 THRU 120196 10% .000274 inre7 THRU 121197 89. .0002Q 111188 THRU 120191 11% 000301 111192 THRU 120192 0°13 000747 111193THRU 12nl1 7L 000162 1n165THRU 1213198 P9. 000247 1III99 THRU 12010 7°. .ONI02 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft ••. 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR) y ?r I .. SEVK-300 (8.01) REVOOKIO BUREAU OF COMPLIANCE DEPT. 280948 RARRIBBURO, PA 17128.0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. KLINE,JOY 119 E MAIN ST MECHANICSBURG AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PA 17055-3854 DOCKET NUMBER: 99-3377 DATE FILED: June 4, 1999 SSN: 162.36.8032/000 NOTICE NUMBER: 305.454-603-020-7 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action, acknowledges that the above captioned Lien/Judgment note should be removed from 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 in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 07 day of February, 2003. Gregory C. Fajt Acting Secretary of Revenue 2 :1?D?hi t.. Dorothy A. Totton Director, Bureau of Compliance Oz W ? CL CL m z ga O? Uz 00 U Z og U W W xm f- z? -U m 0 N H O z _Q y L J W } ?z z> Z W a a >- LL 0O ? z Z J W Q ? J Y z¢ ow ?o O U N a O O a 7 a Cl `\ V ?l V f7 Cn 1 ? 1 11., ? ? C. )tl t i' 'i