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HomeMy WebLinkAbout99-03903 j No. OY'- 390.3 Civil Term ?I VS. Court of Common Pleas Cumb. Co. f I REVK-159 ("5) REVOW" BUREAU OF COMPLIANCE DEPT. 280919 HARRISBURG, PA 17129-0P1e COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Iq o, q4 - 3903 r 1 EDMONDSON, GEORGE W 6374 BRANDY LN MECHANICSBURG, PA 17055-2832 41Q.oo Sx! ?lt? Ella! R-A k oulns CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.18138711000 Notice Date: June 7, 1999 Notice Number: 012.858-999-060.2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cen8ied copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21626057 03-01-96 03-31.96 1 16.94 24.55 SALES 21526057 02.01-96 02-29-96 1 0.00 38.19 SALES 21525057 03.01.98 03.31.98 1 450.74 699,22 SALES 21525057 04-01-98 0430-98 1 534.48 795.23 SALES 21525067 05-01.98 05.31-98 1 672.33 994.87 SALES 21525057 06.01.98 06.30.98 1 470.55 693.05 TOTAL: 2,145.04 3,245.11 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 properly, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE June 7, 1999 DATE r V ( COMMONWEALTH OF PENNSYLVANIA VS EDMONDSON. GEORGE W NOTICE OF TAX LIEN filed this day of at 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 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. 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 decendants with date of death prior to December 13, 1982, liens arise under the Inheritnce 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 set amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENgvEOR TAX_E%_PENALDES MDINIEREsT GENERAL INFORMATION: Corpo settlement - assent) end are liens under the the franchises ancCode hises arise at the time of property, both real and personal, with no further notfe, 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. Inherbance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax mDloyer nBblolding T x Realty Transfer Tax Sales and Use Taz LID ?Id F el T-x F III T-x A otor Carriers Road_T * and Motorbus Taz hens 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 OFT E FILING NOTICE FQRM PLACE OF FILING: The notice of lien shall be filed: (a) In the was of Real P robjpecertty,toithe ln theien offsice oa1thde Protho(b) in andnotary cas thof thefcouPerntsoy in lw Pro nahicphetrthy, e property e su i situtee o whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. &MQMATIC REVIVAL OF NOTICE AND PRIORRY_ OF NOTICE SBENERAL ROLE; 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 properly 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. RELEASF-oEL1EN Sucrebjectta toryo sruhis ch regdeleugatlation asmaytiimessueSecretaryi calt certorteo hisfderelelegateofanasemay plienrescribImpe,osthe See a any ed with respect to any tax H: (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 irwlude 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. C N.I. -M PER ANNUM (DUE DATE TO PAYMENT DATE) C. L. G. R., C. A., S.T. -69: PER ANNUM (DUE DATE TO PAYMENT DATE) B. L., N. E. G.P., M. I. -0% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.ITE.M.T. -011 OF 1% PER MONTH OR FRACTION sail; 94 OF 1% PER MONTH OR FRACTION R T.T. -e% PER ANNUM NH a EST. •M PER ANNUM LFT, F.U.T. -1% PER MONTH OR FRACTION M.CR.T. -1% PER MONTH OR FRACTION O, F.T. -189: 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 NTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12!192 20% 0005.10 1/1103THFIU 1241192 1 = tae'. t f . OOW20 1XWIU 1 1/86 THRU `Iul I % 11% . 0 11195THRU 1241195 . In/Be THRU 129198 10% I ON001 111187 THRU 12!197 000276 1tl9BTHRU 129191 11% .000267 In 192 THRU 129192 99 .000201 111193 THRU I2l191 . 7% .000267 111195 THRU 12!192 B% .000192 111199THRU 129199 R .000292 .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) COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIMCE DEPARTMENT OF REVENUE DEPT. 2EOM! MRRISOURa FA 17128.0ME AUTHORI T Y TO SATISFY REV-300 CM AFP JLM) ARP 40297 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V EDMONDSON, GEORGE W COURT OF COMMON PLEAS OF 6374 BRANDY LANE CUMBERLAND COUNTY, MECHANICSBURG PA 17055-2832 PENNSYLVANIA. Docket Number Date Filed Class of Tax Account Number N0.99-3903 CIVIL TER 6/25/1999 SALES 25-1813871/000 Assessment Number 03/01/96 TO 06130/98 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Llen/Judgement Note, with the Interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon 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 22ND day of APRIL, 2002 LARRY P. WILLIAMS Secretary of Revenue DOROTHY A. TOITON Director, Bureau Of Complianc. Cr _ l? C V 1 cv r:! Q(n W a O V LL O O U S F Z 5 Z J Y zZ W a 2 7 O U N F ) h q C F O Z Q Z W r M M W Z > W W IL LL LL 0 O O S ~ ~ W aJ ? W ~ f O 0 O U a U. U) Q N O O FS" Q