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Home My WebLink About99-03897 No. 91-302 Civil Term -4: Adkm" VS. Court of Common Pleas Cumb. Co. I f REVK-150 ("S)REV000101 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLWNCE DEPT. 2BOel0 HARRISBURG, PA 171220 6 qq - 3g?i7 HACKENBERRY,PEGGY A 3619A SIMPSON FERRY RD CAMP HILL, PA 17011 ,AQ.0C) Pd curl 9CQU R-0 ?aUIGI CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 189.340497/000 Notice Date: June 7, 1999 Notios Number: 012-930-099-060-2 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. 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21550096 0401.95 06-30-95 1 11968.69 3,896.56 TOTAL: 1,968.69 3,896.56 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-17-99 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. €y SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 7, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS HACKENBERRY,PEGGYA NOTICE OF TAX LIEN filed this day of at in. 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 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens 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. 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 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 decendanis with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1981, 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. 9615). LIENS FOR TAX P NA TI AND N REST GENERAL INFORMATION: f&4W1Q ion Tax iens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, whh ag fu_ nher 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 I ions are liens on real estate which Continue until tax is paid. Personal Income Tax Etti 12 erW ithholding T-x Re 11y Transfer Tax. Sales and Use Tax Lmud FLels Tax ? III T L atOr o and Motorbus Tax (lens are (lens 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 OFTHF FF?I[j?jOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, ot in the office of the Prothonotary of the county in which the propohthy sujhe lien is situated and {b) in the case of Personal Property, wheer tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AItiOMADO MIYAL_01EAORCE AND PRIORITY OF NOTICE GENERAL R p- 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 whh which the property may be charged. EXG.EP_T QtN. 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. SEE; Act of December 12, 1994, A.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prscribe, the Secretary or his delegate may issue a certhicate of release of anylieen imposed with respect to any tax : (1) the liabilhy is satisfied, satisfadion consistingspell of payment of the amount a itssessed together wlth all interest and costs in re thereof; or (2) the liability has become legally unenforceable. EXCEPTION, Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOF,. 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. CALL -e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L G R.. ST. a I..NE. OP..,MI. - M PER ANNUM NNNUM(DUE DUE DATE TO PPAYMENT MENT DATEDATE) P.U.R.. •1% PER MONTH OR FRACTION (DLIE DATE TO PAYMENT DATE) P.I.T.. EMT. - 314 OF 1% PER MONTH OR FRACTION S.au -314 OF 1% PER MOWN OR FRACTION R.T.T. -M PERANNUM NH 6 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. -1M 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 In192THRU 12411182 111103THRU 1241193 20% .000548 111194THRU IWII[M 10% 11% .?? 11IMTHRU 1241195 13% .000308 M301 11196 THRU 1213196 ID /97THRU 12M 109: I . .00027/ 1119BTHRU 129191 11% 1 .000247 1M192 THAU 1241192 9% .909301 1MI93THRU 12/31 884 .0002N 111195 THRU iNJl99 9% .000182 IM199THRU IMI. ]X M147 .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)