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Home My WebLink About99-04296 No. J9-V-P" Civil Term i i vs. :,JCourt of Common Pleas Cumb. Co. ?l REVK-tee(Wi RfV00010 BUREAU OF COMPLIANCE DEPT, 20MG HARRISBURG, PA 17120-0 NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CrT'.. ,?qY qq - 43q c-L? 99 JGL I i S ? C:, ?d,,hjT•{ FRITZeTERRY D 10 E SOUTH ST CARLISLE, PA 17013-3426 AtC?. O CX-- 1 QUU3q RA S314u CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.1938026/000 Notice Date: June 28, 1999 Notice Number: 041.333.299-0623 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 TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BEGIN 4 TAX PERIOD END 5 EVENT NUMBER 6 TAX DUE 7 TOTAL DUE SALES 21105984 07-01-95 07-31-95 1 43.90 63.66 SALES 21105984 08-01.95 08-31-95 21.33 30.89 SALES 21105984 09-01-95 09-30-95 1 35.93 52.03 SALES 21105984 10-01-95 10.31.95 14.58 21.10 SALES 21105984 06.01.95 06-30-95 1 44.68 64.69 SALES 21105984 11.01.95 11-30-95 1 31.61 45.05 SALES 21105984 12-01-95 12.31.95 27.08 38.58 SALES 21105984 02-01-96 02.28-96 1 22.03 31.39 SALES 21105984 03-01-96 03-31-96 24.81 35.35 SALES 21105984 0401.96 0430-96 1 16.19 23.0E SALES 21105984 07.01.96 07-31-96 226.05 379.66 SALES 21105984 06-01.96 06-30.96 1 17.87 25.47 SALES 21105984 08.01.96 08.31.96 20.33 34.03 SALES 21105984 09-01-96 09.30-96 1 120.40 200.36 SALES 21105984 10-01-96 10-31-96 107.86 178.70 SALES 21105984 11-01-96 1130.96 1 74.58 123.05 SALES 21105984 12-01-96 12-31-96 1 145.86 239.43 SALES 21105984 01-01-97 01-31-97 35.24 57.59 SALES 21105984 02-01-97 02-28-97 1 82.48 134.23 SALES 21105984 03-01-97 03.31.97 133.29 215.85 SALES 21105984 0401-97 0430.97 1 140.51 226.53 SALES 21105984 05-01-97 05-31-97 141.68 227.32 INTEREST COMPUTATION DATE: 07.08.99 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and Coned 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. Q.. v0. SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE June 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS FRITZ,TERRY D NOTICE OF TAX LIEN filed this day of at IT. LIENS FR 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 of. seq. (For decendams with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad 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 PENALTIES AND INTER_FCT GENERAL INFORMATION: Corporation Tax Lienprovided under the Fiscal Code arse 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. Employer Withholding, Tax Really Transfer Tax Sales and Use Tax- Liquid Fuels Tax Fuel Use Tax Lbtor terriers Ro-d T-x -rd 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 pnority from the data of entry of record. PLACE E 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 situated. c N H? E T)L 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 not mainta!n priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax Fen is filed. 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 ft: (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 ACCOUPIT 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 ANNUM (DUE DATE TO PAYMENT DATE C.I., GA.. C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE B.L..N.E.G.P.,M.I. - 6% PER A=(DUEDATE TO PAYMENT DATE P.U.R.. • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) •34 OF 1% PER MONTH OR FRACTION S.a U. -v4 OF 1% PER MONTH OR FRACTION R.T.T. 6% PER ANNUM NH A EST. -e% PER ANNUM LF.T., F.U.T. •1% PER MONTH OR FRACTION M. C.R.T. •1% PER MONTH OR FRACTION O.F.T. 18% 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: DEUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1MR2 THRU12A192 20% .000&19 1M183 THRUI MIM 16% a0043e IMMTHRU 12ni1 11% .W301 IMMSTHRU InIl85 13% .000356 1IIMO THRU IWIM6 10% .080274 iN87THRU IM197 9% .000247 1N68 THRU 124fW 11% .080301 1111112 THRU 1=1A12 9% .%W47 IMl93 THRU IWI1 7X .000192 1MI95THRU IMIMB 9% ,080247 IM199THAU 1MIM 7% ,880192 --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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) 1 2 3 ; 6 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21105984 06-01-97 06-30.97 61.44 82.16 SALES 21105984 07.01.97 07.31-97 219.85 349.42 SALES 21106984 08-01-97 08-31.97 46.47 73.48 SALES 21105984 09.01.97 09.30.97 105.20 166.61 SALES 21105984 10.01.97 10.31-97 40.49 63.46 SALES 21106984 11-01-97 11-30.97 161.12 236.68 SALES 21105984 12.01.97 12.31.97 236.62 367.12 SALES 21106984 01.01.98 01.31.98 161.99 260.14 SALES 21105984 02.01.98 02-28.98 96.61 148.35 SALES 21105994 03.01.98 03.31.98 115.16 178.18 SALES 21106984 0401.98 04.30.98 129.28 196.76 SALES 21105984 05.01.98 06-31-98 146.87 206.22 SALES 21106984 06-01-98 06-30.98 78.39 110.28 SALES 21105984 12.01.93 12.31.93 0.00 14.46 SALES 21105984 11.01.94 11.30-94 0.00 10.43 SALES 21105984 12.01.94 1231-94 0.00 19.12 SALES 21105984 01.01-96 01-31-95 0.00 15.16 SALES 21105984 05-01-96 05.31-96 17.71 26.24 SALES 21105984 08.01.98 08.31.98 43.66 64.19 TOTAL' 3,168.05 5,011.23 FILING FEE(S): 9.00