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Home My WebLink About99-03379 •33 29 Civil Term v s- VS. Court of common Pleas Cumb. Co. I i. t t. 1 ? REVK-15e (s-Y5) REVoooKB BUREAU OF COMPLIANCE DEPT. 200Wa HARRISBURG, PA 1712"940 NL qq- 33'lq G t, TODAYS IMAGE 1304 S MARKET MECHANICSBURG, ST COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE nLED-OFFICE OF T." "qT ;O;,,OTARY °9 JUN -11 All 10: 10 TeAm CLIM61-' Lj?.'-o (;ounir PENNSYLv,%,mA PA 17055-5631 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.17300851000 Notice Date: May 17, 1999 Notice Number: 369.400.699.051.2 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. nQ.co?d c ?98t1 P-*, 81409 1 2 3 4 5 6 7 TAXTYPE, ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21555304 07.01-97 12-31.97 1 0.00 204.61 SALES 21555304 07.01.98 12.31-98 1 0.00 83.26 TOTAL: 0.00 287.87 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 case may be. !;!!? 4Z. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) May 17, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE • COMMONWEALTH OF PENNSYLVANIA VS TODAYSIMAGE NOTICE OF TAX LIEN filed this day of at IT, LIENS EOgTA1 U 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), Lions for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, PA.. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date at 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). LIENS FOR_TAXES, mmIkLTIEsANuNTERm GENERAL INFORMATION: D01290110 ax LLzas provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wilhitu0hstn9lice, 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. Inherhance Tax Lien= are liens on real estate which continue until taxis paid. P.CIS9?81.lncome Taz mD)9yer Withhaldirgj?x. Rea8y1r?n5lp(sax. Sa1g9 and Use Tax. iq ,is?els Tax. Fuel Use Tax ,mptor Carriets?oad Taxsipd 1919If?OJAx liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter they have been entered and docketed Of record by the Prothonotary of the county where such property is situated and shall not attach to stork of gods, 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`OETIiE-EILING NOTICE-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. AUTOMATIC-REVIVAL QENOTICE.AND P_RLOR2Y_OF_NO1JCE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require milling 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. EXCEMON; 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. Ste; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE QELIEN 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 is satisfied, satisfaction consisting of they of paymenthe amount ssessed toer with all t the liability has become legally unenforceable. tDEXCEPTION• Interest on Corporation Taxes is computed after a lien is paid. S1=-MENLOfA=ULQ 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.. FT.. C.L.. C NI. • 61. PER ANNUM (DUE DATE TO PAYMENT DATE) C.L.GR.. C A. S.T. •61. PER ANNUM (DUG DATE TO PAYMENT DATE B. L.. N. E., GP., M.I. •696 PER ANNUM (DUE DATE TO PAYMENT DATE) P.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 15. PER MONTH OR FRACTION RTT. •65. PER ANNUM MH SEST •6%PER ANNUM L F T.. F.U.T. • 1% PER MONTH OR FRACTION M O R T . • 1% PER MONTH OR FRACTION OFT. IS'- 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 11,92 THRU 1211,92 2m.: 000548 11183 THRU 1211183 16°.. . 000138 tl11" THRU 1211,64 115. 000331 1 1115 THRU 1211185 1 T.: 000356 356 111I86 THRU 121186 10% . 000 to THRU 1211,9] B•~ . 1Ne8 THRU 121191 MISS 115 000247 192 THRU 121192 . 185 000301 11193 THRU 121194 . T5 .000241 .1,95 THRU 1211.98 . 9L .0001182 1nIBB TNRU 121199 A 000292 . .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 DELINQUENT) X (DAILY INTEREST FACTOR)