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Home My WebLink About99-03904 No. 91-,3,gzw Civil Term VS. V Court of Common Pleas Cumb. Co. 1 REVK-1J' 9 ("5) nEV000Ke 6UREAU OF COMPLANCE DEPT. 290046 HARmaBURO. PA 1 712 9-0616 NO. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE a9- 39(D4 Ter M WARGO,DOUGLAS D 303 HOGESTOWN RD MECHANICSBURG, PA 17055-3121 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2516218/000 Notice Date: June 7, 1999 Notice Number: 012.680.399-060.2 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. 5 ?. oo cLLA goaot dL it SOLI IPO I 1 2 3 4 6 6 TAX TYPE ACCOUNT ID TAX TAX EVENT 7 PERIOD PERIOD NUMBER TAX DUE TOTAL BEGIN END DUE SALES 21538474 01.01.97 01.31-97 1 SALES 21638474 02.01-97 02-28.97 1 0.00 56,10 SALES 21638474 03-01.97 03.31.97 1 0.00 17.87 SALES 21538474 06-01.87 08-30-97 1 0.00 14.08 SALES 21538474 12.01.97 12-31.97 1 0.00 13.24 SALES 21536474 01.01-98 03-31.98 1 0.00 24.27 SALES 21638474 04-01.98 06.30-98 1 0.00 29'12 EMPL 14682314 0401.98 06-30-98 1 113.39 377.38 EMPL 14682314 07-01-98 09-30-98 1 0.00 75,27 SALES 21538474 10-C1-98 12-31.98 1 0.00 31.89 398.46 489.47 TOTAL: 511.85 1,062.46 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 after deof a lion mand against the above named taxpayer for unpaid TAX, :.4TEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, 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. June 7, 1999 SECRETARY OF EVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS WARGO,DOUGLAS D NOTICE OF TAX LIEN tiled this day of at m. LIENS FOR TA_XE 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. 96i5). Liens for Inheritance Tax aril 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 priorto December 13, 1982, liensarise underthe 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. 9815). LIENS FOR TAXES. PENALTIULAM __NTIEflE5T GENERAL INFORMATION: C-ofporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, 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 Employer Withholding Tax Realty Transfer Tax Sale= and Use Tax. Licuid FLels Tax W,"! IN U=e Tax Motor Carriers Road Tax Motorbus Taz 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 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. ELACED-E-THEPILING 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. AUTQMATIC REVIVAL-0E M[GE AND PRIORITY OF NOTICE 9ENERAL RULE• According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonweafth. 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 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. CFF- 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 it: (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. $ETTLEMENT 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..FF., C.L. C.N.I. -e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E. G.R. M.I. -9s: 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. • 314 OF 1% PER MONTH OR FRACTION s.a U. -314 OF 1% PER MONTH OR FRACTION R.T.T. -6% PER ANNUM INHa EST. -6%PERANNUM L.F.T.. F.U.T. •1% PER MONTH OR FRACTION M.C.R.T. -1% PER MCNTH OR FRACTION O.F.T. -IMPERANNUM 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 INTEREST RATE DAILY INTEREST FACTOR N/92 THRU IWIM2 20% .999548 /83 THRU 12MIM 18% 000638 1/1184 THRU 12/3194 11% .000301 111185 THRU 12/3195 13X. .000338 1/1/86 THOU 12n196 10% .000274 to/87 THRU 129197 9% .W0247 111189 THRU 129191 11% .000301 111/92 THRU 109192 9% .000247 1/1193 THRU 1MIM h: .000192 1/1/95 THRU 1W/ n8 99: .000247 1 n199THRU tW 99 .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 aeNEMI Or COMFWNCE DEPARTMENT OF REVENUE aEpRIUU pe I11EF001e OEPT. ZMfi 1e AUTHORITY TO SATISFY FEVJ CM MpjL%j ARP 33873 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF WARGO,D000LAS D CUMBERLAND COUNTY, 303 HOGESTOWN RD MECHANICSBURG, PA 17055-3121 PENNSYLVANIA. Docket Number 99.3904 Date Filed 9/7/99 Class of Tax SALES Account Number 21.538474 Assessment Number 01/977012198 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 Lien/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 to 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 4TH day of JANUARY,2000 ROBERT A. JUDGE, SR. Secretary of R?Raaive DOROTHY A. TOTTON Director, Bureau of Compliance L I- 1* r-14 z a LL ¢ Z > w a a y z Z F W W IL 0 U O LL LL V O ? O h Z w a F > w U OZ Owa w 0 O F Z O U } LL y a N O O F Q I