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Home My WebLink About99-03521 No. 9Q-.tea Civil Term VS. Court of Common Pleas Cumb. Co. I\U REVK•169 (905) REV9e0F9 BUREAU OF COMPLIANCE DEPT.28 M9 HARRISBURG. PA 17121-0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 99AIN -9 ?i 2:26 Ac« ?. UIYI-i Lll J'. it ..LJ JN i MARKARA CONSTRUCTION NEN?51'L'/'ill 31 MARKET ST WORMLEYSBURGP PA 17043-1673 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1683218MOO Notice Date: May 24, 1999 Notice Number: 976.186.199-061.9 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. _ _ . o f O1/711l 7 1 2 3 4 6 6 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX DUE TDUEL PE RIOD PROD NUMBER BEGIN END EMPL 17991712 0401.97 06.30-97 1 0.00 87.76 EMPL 17991712 10.01.97 12.31.97 1 284.37 629.38 EMPL 17991712 01.01.98 03.31-98 1 0.00 126.77 TOTAL: 284.37 742.91 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 suchtaxpayer 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. qotar:(C?- a. V-vl? SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) May 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MARKARA CONSTRUCTION NOTICE OFTAX LIEN filedthls day of at IT. LIENS FOR TAXI 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. Uens 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 under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Uens 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 PENN TI AND IN Fl QT GENERAL INFORMATION: Corporation Tax iene 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 Tax Lien= are liens on real estate which continue until tax is paid. Permnal Income Tax Emolover VSnhholding T z Re Ity Tr n Ter Tax ale and Use Tax Liquid Flel T-z FLeI Use Tax Motor airier Roc Tax and Motorbus Taz hens are hens 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. PL AGE 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 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. l?OMATIG REVIVAL OF NOTIG AND PR ^•Fl1TY OF NOME GENERAL R I 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. EXCEPTION, The Commonwealth does riot 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 lion imposed with respect to any tax ff: (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, Imerest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OFA O M 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. CS., F.F., C.L, C.N.I. • 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA., S.T. • e% PER ANNUM (DUE DATE TO PAYMENT DATE P U RICE, O.P., M.I. - 1M PER AWUM (DUG % PER MONTH OR FRACTION (DUE DATE O PAYMENT DATE) P.I.T.. EMT. -Y4 OF 1% PER MONTH OR FRACTION S.a U. • 314 OF 1% PER MONTH OR FRACTION R.T.T. •6% PER ANNUM NHa EST. -6%PERANNUM LF.T.. F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. • 1% PER MONTH OR FRACTICN O.F.T. IM PER ANNUM For all taxesthat 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 varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DELINOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1 1192 THRU 12!!192 20% . 000348 0005,18 1 nM3 THRU 129193 16% In94 THRU 12919/ 1% 11% .000301 t 11185 THRU 129193 1 ,000331 11196 THRU 129196 f0% 10 000274 11197 THRU 12/!197 111249 11191 THRU 129191 11% . 000311 11192 THRU 129192 . 111247 111193 THRU 1291161 000162 t 1195 THRU 129191 111247 11196 THRU 129199 7% .000162 --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)