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Home My WebLink About99-04150 No. 99-!Ylo Civil Term VS. d?1,` tv or Court of Common Pleas Cumb. Co. REVK-159 (9.95) REVOND BUREAU OF COMPLIANCE DEPT. 28M6 HARRISBURG, PA 17129-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?F - ? :MARY r,YN - 5G C? s? 99 JUL -a AM e: so Tl'l M NT/ VANBOSKIRK,JEFFREY S PENN0 LVANIA 15 N 5TH ST LENOYNE, PA 17043-1609 49.00 0tA Cu. t! q 05(0`7 R 3i ?;)8,7_; CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1635529/000 Notice Date: July 4, 1999 Notice Number: 174-646-399.062.9 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17844960 04.01-98 06.30.98 1 1,350.50 2 127 35 EMPL 17844960 07-01.98 09-30-98 1 1,291.24 , . 1,939,46 TOTAL: 2,641.74 4,066.81 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-14.99 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. &&tz a. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE July 4, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS VANBOSKI RK,J EF FREY S NOTICE OF TAX LIEN filed this day of at M. LIENS FOR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Lens 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 1112-0 of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Uens 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 Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens for State, or State and Loral 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). LIEN EORSAXES PENALTI)w5-ANDDANTEREST GENERAL INFORMATION: Colporation-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 validitywithout filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. molover Withholding Tax Realty Transfer Tax Salo2 and Use Tax iQ id F el Tax Fuel Use Tax. Motor CamQN-B0dJax 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 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-OF T.HE.FILING_N92LCE-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. AUTOMATICAEVIVAL_OFF NOT14EMUM1oRITY__ of NOTICE GENEBAL_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. EX-CEP_TJON The Commonwealth does not maintain priority of tax (lens 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. RELEA5E_CEL" Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue bi certificate of release of any lien imposed with rasped to any tax il: (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 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. CS., F.F.,CL.,CN.I. -8% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G. R., C. A., S.T. -89. PER ANNUM ID UE DATE TO PAYMENT DATE) P U.q .E.. G.P„M.I . , 1% ". PERANNUM (DUE PER MONTH OR FRACTIONTO PAYMENT DATE) (DUE DATE TO PAYMENT DATE) P.I.T., E.M T. . 314 OF 11. PER MONTH OR FRACTION S.a U. -3/4 OF 1% PER MONTH OR FRACTION PITT. -89: PER ANNUM NH a EST. -89: PERANNUM L.F.T., F.V.T. .19: PER MONTH OR FRACTION M.C R.T. -14: PER MONTH OR FRACTION O.F.T. -184. 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 INTEREST RATE DAILY INTEREST FACTOR 111x82 THRU 129192 209. 000318 14/83 THRU 129193 164. . 000138 111x84 THRU 129194 119. . 000301 14/85 THRU 129195 139: . 000358 14/96 THRU 12x3198 1096 000214 to /e; THRU 12919; W. . 0 00247 tn/88 THRU 129191 114. . 000201 14/92THRU 129192 99: 9% . 000247 111193 THRU 129194 . 000182 VV 95 THRU 129198 99. . 000247 /9 tq9THRU 129199 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)