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Home My WebLink About99-03528 No. 99.3s?? Civil Term VS. Court of Common Pleas Cumb. Co. REVK-109 (096) REV00Nm A - eUREAU OF COMPUANCE DEPT. 290M9 KARPo0BURO, PA 17120-MO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -?n,- FLED CF , , .. -f -'• RY CERTIFIED COPY OF LIEN '"Iq- 3rJo?g (,..,-T ? 99 JJ"!-9 PH 3: 33 U'1'clriu'`dD ??uratY CHARLES CRONE CONSTRucW6WYLVAN!A 312 BRIDGE ST NEW CUMBERLAND, PA 17070 "9.00 CLLA+ 90035 R4 $ 1 2 3 TAX TYPE ACCOUNT ID TA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2521073MOO Notice Date: May 24, 1999 Notice Number: 976.774.099-061.9 alt ; , ?ti To the Prothonotary of said court: Pursuam to the laws orf the Commonwealth of Pennsylvania, there is herewith transmitted a uR9isd copy of a lion to be entered of record in your county, TAX EVENT TAX PERIOD NUMBER DUE END EMPL I 14701403 I _ 10-01-88 I 12-31.88 INTEREST COMPUTATION DATE: 06-03.99 180.28 300.76 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cedes this to be a true and correct Copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDIT IONS or PENALTIES therein due f mm 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. i SECRETA RYMay 24, 1999 6t! (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE TOTAL DUE I OF PENNSYLVANIA VS CHARLES CRONE CONSTRUCTION NOTICE OF TAX LIEN gledthis day of at IT. LIENS FOR TAXES Uens 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. Lens for Really 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. Uens 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 Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 of. 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. Uens for Motorbus Road Tax arise 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 validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emo(yyer Wthholding Tax. Really Transfer Tax Sales and Use Tax LID rid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus 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 shelf 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 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 shuated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE 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. EXCEPTION: The Commonwealth does rot maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is fried. 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 lien imposed with respect to any tax if: (1) the liabillty 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.F., C.L. CN.I. •6% PER ANMUM(DUE DATE TO PAYMENT DATE) C.I., G.R.. C.A.. S.T. -M ER ANNUM (DUE DATE TO PAYMENT DATE) &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. • 04 OF 1% PER MONTH OR FRACTION S.8 U. •94 OF 1% PER MONTH OR FRACTION R.T.T. -e% 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. IM P ER 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 1nN2 THRU 12131162 20% .000+,6 1nAI2 THRU 12131113 16% .000{]6 1nM THRU IMI/14 11% .000001 1,IMS THRU 1713195 13% .000336 1n96 THRU 1713196 10% 000274 11067 THRU 129197 9% .000247 ItIMS THRU 1213191 11% .000201 IM192 THRU 1213192 9% .000247 IM193 THRU 1213191 7% .000192 IM195 THRU IWIAHI 99: .000247 1M199 THRU IWIM 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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)