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Home My WebLink About99-03513 No. 99- a-rl,3 Civil Term I Ys. 'o°n court of Common Pleas Cumb. Co. i _? MK-159 6wetREVOM COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU of COMPLIANCE DEPT. 21090 KARFUSINJ G, PA 171994MO CERTIFIED COPY OF LIEN 99 JUN `9 In COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NEUROLOGY CENTER PC PE?(l?i=! ."+:.?t EIN: 26-1629738/000 890 POPLAR CHURCH RD STE 107 Notice Date: May 24,1999 Notice Number: 976.047.099-061.9 STE 107 CAMP HILL, PA 17011-2250 AXQ nr? Ord c Iri, nr -,.1 Ora 411711 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. 1 2 3 4 6 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17827868 07.01.98 09.30.98 1 710.87 1,026.60 TOTAL: 710.87 1,026.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-03-99 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, pe•sonal, or both, as the case may be. SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 24, 1999 DATE OF PENNSYLVANIA VS NEUROLOGY CENTER PC NOTICE OFTAX LIEN filed this day of at IT. LIENS FQR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens 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 Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended Uens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Uens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Uens for Motor Canters 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 i at. seg., 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 Tare 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. Lune for Motorbus Road Tax adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). 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 validitywitflout filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolpyer Withholding Tax Realty Transfer Tax Sales and Use Tax. Liquid FLels Taz FLeI Um Taz Motor Carriers Road Ta and Motorbus Taz 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 OF THE FILING 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 ease 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. AUTOMAT R VIVA OF NOTI AND PRIORITY OF NOTICE GENERAL PL4E: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling 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 or tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lion is filed. SEE, Act or December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may press lbe, the Secretary or his delegate may issue a cenilicate 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. 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.R.C.L.C.N.I. - e% PER ANNUM (DUE DATE TO PAYMENT DAJ C.L. G.R.. C.A. S.T. -9% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E. O.P., M.I. -e% 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. - W4 OF 1% PER MONTH OR FRACTION Si 'o. U. -3/A OF 1% PER MONTH OR FRACTION R.T.T. -M PER ANNUM NH a EST. -M PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -19%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 MEREST RATE DAILY INTEREST FACTOR 2M rxONIS 1e% .000139 11% .000301 13% .0003se 10% .000274 9% .000247 11% .000301 9% 000247 r. 000192 9% 000247 7% .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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REV-1327 CM ")pc CWAONVWML OF POl VA D[PAIITAaIAx or uvarAR oP COePINNCr , xpwe OM Naniseuno pe Hosea COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V NEUROLOGY CENTER PC 890 POPLAR CHURCH RD STE 107 CAMP HILL PA 17011-2250 AUTHORITY TO REMOVE LIENS FILED IN ERROR ARE 08947 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number Date Filed Class of Tax Account Number Assessment Number TO THE PROTHONOTARY OF SAID COURT: 99-3513 CIVIL TERM 8/9/99 EMPL 17827858 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action, acknowledges that the above captioned Lien/Judgement Note was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, In the name and stead of the Plantiff, to remove said lion from the record as fully and effectually, to all Intents and purposes, as we could were we present In 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 20TH day of AUGUST 1999. ROBERT A. JUDGE, SR. Secretary of Revenue DOROTHY A. 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