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Home My WebLink About99-03527 No. 4 3ts-,i> Civil Term 4. VS. Court of Common Pleas Cumb. Co. REVK-159 (106) REV00010, BUREAU OF COMPLL"E DEPT. 290046 HARRISBURG, PA 17126466 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 'N - 35a'l 99 JU,l Ph 32 COURT COMMON PLEAS OF CUMBERLAND COUNTY, effA1 CUI:{ol:i :+J CCti JIY PENNSYLVANIA ESTATE OF KENNETH KELLEffUhN-SYLVANIA EIN: 26.63799141000 P 0 BOX K Nolioe Date: May 24, 1999 NEW CUMBERLAND. PA 17070 NotioeNumber: 976.190.499-061.9 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. 4U.mZ? ru-4 Qoow-, R-A R11? c? 1 2 3 4 5 8 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18336546 10.01.94 1231-94 1 11.85 21.67 EMPL 18336646 01.01.97 03.31.97 1 0.00 140.87 EMPL 18336545 0401.97 06.30-97 1 0.00 118.94 EMPL 18336646 07.01.97 09.30.97 1 0.00 115.80 EMPL 18336545 10-01.97 12-31.97 1 0.00 113.80 TOTAL: 11.85 611.08 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 r w .' copy of alien 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 Ikn in favor of the ; a,.0 Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the ease may be. May 24, 1999 SECRETARY OF 'REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE `"?` COMMONWEALTH OF PENNSYLVANIA VS ESTATE OF KENNETH KELLER NOTICE OF TAX LIEN filed this day of et m. LIENS FOR TAXES 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 346 of the Tax Reform Code of 1971, 72 P,S. Section 7346, 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 Esta I at tseq x72cPA.iC C.S.A. Act of Section 117011 at. seq. (For decendantNo 225 Section s 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. 9816). LIENS FOR TAXES- NA TES AND 1 oceT GENERAL INFORMATION: Corporation Tax fen provided under the Fiscal Code arse 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 requisite, and the lion remains in full force and validity without filing of revival until paid. Inheritance Tax I ien are liens on real estate which continue until tax is paid. Petsonal Income Taz. Emplovar l"luhholdina Tax R=-u• T._ and Llse Tax. Liquid Fuels Tax FLeI U o T x A for C rner?Ro Q T-- Sales MOIDEDUS fax hens are liens upon the franchises as well as real and props of taxpayers, but only after they have been entered and docketed of record y the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly ordinary course of business of the taxpayer. T usedinthe of entry of record. he lien has priority from the date PLACE OF TH Fit IN T 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 lion is situated. AWOMATIC REVIVAL OF NOTCE AND PRIORITY O. NOTICE r5EN RA RI II I:: 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 pnorhy 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 lion is filed. Act of December 12, 1994, P.L. 1015, No. 138. ; 13A OF " such Secretary or h is delegate may issuueeareertnlcatelofdrelleaaseeof any lienCm?posted with respect to any true H: (1) the liabllhy s 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 OFACCOUNT 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. 8 payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs alt 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. •e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. O.R., C.A.. S.T. •a% PER ANNUM DUE DATE TO PAYMENT DATE) ILL.. N.E. G.P., All M • 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. -3/4 OF 1% PER MONTH OR FRACTION S.aV •341 OF 1% PER MONTH OR FRACTION R.T.T. •e% PER ANNUM NH4 EST. •6%PERANNUM LF.T.. F.U.T. • 1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. IM 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 IMM2THR 1nM3THRU f?1w ZO% 1 .000548 InW THRU lY tm 11% 400438 IMM THRU I2/ i= t3% .000301 1nM6 THRU 1WIM6 10% .000356 tnw THRU 1Z11IB7 q' 00027/ InM THRU 12A19f 091 1fY .000247 1nn12THRU 12 1 192 . ? .000301 1nI83 THflU 1Z/JiAit ' 7% .000247 M95THRU IV31N6 M .000182 1n98 THRU 12199 79 .000247 .OD0192 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) WNUMBER OFDAYS DELINQUENT) X (DAILY INTEREST FACTOR)