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Home My WebLink About99-04721 No. Civil Term vs. Fr C) t? S 0 Court of Common Pleas Cumb. Co. REVK-159(945) REVOW" COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT. 790919 HARRISBURG, PA 1712""s 9[1 ?-)??/ y ` , CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FOUST,RICHARD L EIN: 25.1670725/000 6380 BASHORE RD Notice Date: May 17, 1999 MECHANICSBURG, PA 17055 Notice Number: 369-401-599.051.2 ,r 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 ACCOUNTID 3 TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX TOTAL DUE BEGIN END DUE SALES 21534234 07-01-95 07-31.95 1 0.00 7194 v INTEREST COMPUTATION DATE: 05.27.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to t 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. s? r2. May 17, 1999 SECRETARY OF EVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS FOUST,RICHARD L NOTICE OF TAX LIEN filed this day of at IT. PLACE-QETilE-EILIN%b1Ot f-F-QEM 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 one 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. AUTOMAD.CAEYWALQENQS)CEAND-MQHRY OF NOTICE GENERAL?UlE: 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. EXCE2TL0N: 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. SFF• Act of December 12, 1994, P.L. 1015, No. 138. BELEA$.E_Qf_LIEN 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 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 1AXEIF2. PENALTIES-ANOINTEHES.T GENERAL INFORMATION: Corporation 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, yyjtA_W_tUgbi r OQjkP_ 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 TrpM1ft Taz SgL" and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax 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. 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 if: (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. SETREMENTOFACCOUNT 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..CN.I -69. PER ANNUM (DUE DATE TO PAYMENT DATE) C. I.. G. R., C. A. S.T. -69. PER ANNUM (DUE DATE TO PAYMENT DATE) 6.1.-N.E., GP., M.I. -89. PER ANNUM (DUG DATE TO PAYMENT DATE) P.U.P. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T. EMT. - 34 OF 19 PER MONTH OR FRACTION S aU. - 314 OF 19. PER MONTH OR FRACTION R TT. . V . PER ANNUM INH a EST. -69. PER ANNUM L. F. T.. F,U T. - 1:. PER MONTH OR FRACTION M. C.R.T. - 19. PER MONTH OR FRACTION OFT. -169. 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1,11e2THRU 12,1192 209. .000Na to/B3 THRU 12C M3 189. .000138 11194 THRU 129t94 119. .000301 111185 THRU 129195 139. .0003% 111186 THRU 12,1196 109. .000274 111187 THRU 129197 99. .000247 111188 THRU 129191 11% 000301 111192 THRU 129%92 99. .000247 111,93 THRU 12,1194 7°. ,000192 111,95 THRU%2,1198 99. .000247 111199 THRU 12,1199 T. .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) RFVK 900 (10-00) REVOOKI0 9UPEAU OF COMPLIANCE p@PT.2i0646 KWASSURG, PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. FOUST,RICHARD L 6380 BASHORE RD MECHANICSBURG PA 17055 AUTHORITY TO SATISFY PENNSYLVANIA DOCKET NUMBER: 99-4721 ,• - 5 DATE FILED: August 5, 1999 ;;c 1 C ; j EIN: 25-1670725/000 0-l NOTICE NUMBER: 948-121-60 -, ?c-s ?o j;3 c y' CD C ) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department removed from the relcoaintiff rds in theofbove action, acknowledges that the above captioned Lien/Judgment note should b ther. sat hereb ction are authoriz AND you, the Prothonotary said Court, upon receipt r full sat sfact on upon thearecord as fully and effect a y and empowered, the name and d stead of the Plaintiff, esent in person to do so; and for doing so, this shall be sufficient all intents and purposes, as we could were we p warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 07 day of March, 2001. Larry P. Vlris sftmuq of FWvenue Day A. Totton fireitr, Bureau of Compliance (jr IS . 0L LL a oz a W '- J >- U) Ow 5a O i-- 0z L.L Z) 00 U DZ 0`' J U W W 2 m t-- ,4 z? -U O 0 N W F- 0 a z J W } :D COz z w zUJ W cc a? LL LL 00 h=- U J [tl t? 4 a,W O U J Q 2 > U { O u. _U) H I 0