The URL can be used to link to this page

Home My WebLink About99-04933 No. 9 9.33avll Term / vs. Court of Common Pleas Comb. Co. ? I FiEW-150 (945) REV0001O BUREAU OF COMPLIANCE DEPT. 210040 HARRISBURG, PA 11121-0040 t L qq- 4q3 C-f? Tug PEGGY A HACKENBERRY 3619A SIMPSON FERRY CAMP HILL, PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE F!LF. OhrICE 0. T. CERTIFIED COPY OF LIEN L 11, p.RY 99 AUG 16 AN II: fly COURT OF COMMON PLEAS OF CUA48ERLAND COUNTY, CUhIpEr'ii[LL,G:;ya???/?C0UNIY PENNSYLVANIA DBA (i FT I "H' NN EIN: 25.17060301000 RD Notice Date: July 13, 1999 Notice Number: 095-831.699-070.8 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 retard in your County. sq-W r Qp c,,I--A9M9a Res 84339 1 2 4 TAX TYPE EMPL EMPL ACCOUNT ID 18060715 18060715 P AS 10.0 10.01.94 TAX PERIOD 12.31.94 12-31.96 5 EVENT NUMBER 1 1 6 TAX DUE 134.03 157.49 7 TOTAL DUE 287.15 308.97 TOTAL: 291.52 596.12 Q ut-c-'J v f INTEREST COMPUTATION DATE: 07-23-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwea8h ofAPennsylvania, ceRtlies this to be a true and correct copy of a lien against the above r med taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENLTIES 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 maybe. SECRETARY OF REVENUE July 13,1999 (OR AUTHORIZED DELEGATE) DATE PART i - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PEGGYA HACKENBERRY DBA WHITE MT CA 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 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, Ad of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.SA Section 1701 et. seq. (For decendants with date of death priorto December 13, 1982, liens arise underthe Inhertance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 1of at. seq.). Liens for State, or State and Local Sales, Use and Hotel Oc •upancy 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). 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, wflh co 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. Emoloyer WdhholdinD Tax. Realty Transfer Tax Sales and Use Tax Liquid_Euels Tax. Fuel Use Tax M1"otor C-triers Road Tax 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 courts of business of the taxpayer. The lien has priorityfrom the date of entry of record. eLACE_oETHEFILINGMMCEEQHM 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 Prothonolary of the county In which the property subbed to lien is situated. AUTOMATIC REVIVAL OF NOTICE AbID PRIORITY OF NOTICE GENERAL 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, creators is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTIOfg; 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 SEE; Ad 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 U: (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. it payment or settlement of account is made after the interest computation date, the payment mud 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. OS.. F.R. C.L, C.N.I. - 6Y. PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G.R., C.A., S.T. - 64: PER ANNUM (DUE DATE TO PAYMENT DA B.L.. N.E. G.P., M.I. - M PER ANNUM (DUE DATE TO PAYMENT DA P.UA.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. - 34 OF 1% PER MONTH OR FRACTION a.a U. -94 OF 1% PER MONTH OR FRACTION P.T.T. -6%PER ANNUM NH 6 EST. -e%PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTICN 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: DFLINOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1 M 192THRU inim 20% .000346 tn93 THRU 12x1,93 16% .000"36 111(8( THRU 121!1,94 11% .000301 1n163THRU 1=1115 13% .000356 11Ire6THRU 12131,96 000274. IMM77HRU 1201,97 ? ? .a9021,7 N l MMOTHRU 12131,91 11% .000301 1 n192THRU 1=1192 6% .000247 1n193THRU 12019" 7% 000162 1MMTHRU 1mime 9% .000247 1n199 THRU 12/!1,99 7% .000162 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. --Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. --(merest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X(DAILY INTEREST FACTOR)