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Home My WebLink About99-04941 No. Civil Term aJj?E4cJ OF LOraPe, VS. JOARTiJF, P s Court of Common Pleas Cumb. Co. REVK-159(915) REV0000 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 2 BUREAU O4COMPLNNCE e091e iNRRIaeUf1O, PA 17129-0PIA FLED 41"FICP A CF 7; - ;r:^;TFp :OTgRY CERTIFIED COPY OF LIEN QQ_ L1 99 AIIG 16 Ali 11: 19 _T / 041 C'a CUI,OBERi A,0 COUNTY D E SHETRON & SONS PTRS PENNSYLVANIA 2 W BEALE AVE P 0 BOX 241 ENOLA. PA 17025 41,9,oo 40 CLLR go?vs RA N 0 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1631138/000 Notice Date: July 13, 1999 Notice Number: 095.827.299-070-8 To the Prothonotary of said court: Pursuant to the laws of the Commonweahh 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 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17832098 0401.96 0630-96 1 117.46 193.18 EMPL 17832098 10-01-96 12-31.96 1 0.00 468.82 TOTAL: 117.46 662.00 FILING FEE(S): 9.00 40 fen 9S INTEREST COMPUTATION DATE: 07.23.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweahh of Pennsylvania, certifies this to be a true and cones 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 Commonwea8h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July 13, 1999 DATE PART 1 -TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS D E SHETRON 8 SONS PTRS NOTICE OFTAX LIEN tiled this day of at IT. LIENS FOR TAYFc 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. (Jens for Realty Transfer Tax wise 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 cInharitance Estate Tax Act of 82, Aq December 13, 1982, P.L. 1086. Inheritance 225 Set n 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 et. 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 or PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES- p NA TI AND Ih BM GENERAL INFORMATION: Comoration Tax Lien? 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 or 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 lens we liens on real estate which continue until tax is paid. Personal Inmme er T x moloy Wdhholdinq Tax Re-IN Tran Ter Tax =les and Use Tax LIDLid FLeIs Ta F el sa T-x A otor C rrie? Rocco Ta arts Motorhus Tax Inns are hens 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 THE FILINC_ SQ11CE FORK; PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real offi of the otho the which subject to the l en is situated and (b)in the case o Personal Property, whelthei tangibleprope he orrtyintansubjgiblect uaof the Prothonotary of the county in which e ,toilienli thise o8iated. t sit AUTOMATIC REVIVAL OF NOTI ANN PRIORITY OF NOTICE GENERAL R • 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 ar liability with which the property may be charged. EXCEPTION' The Commonwealth does riot maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. S.EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OFjM Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certlticate of release of any lien imposed with rasped to any tax 6: (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 ACCO NT 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 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. Os.. F.F., C.L. C.N.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DA C.I., G.R., CA., S.T. - s% PER ANNUM (DUE DATE TO PAYMENT DA B.L., N.E. G.P., M.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R.. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EM.T. • 3/8 OF 1% PER MONTH OR FRACTION S.a U. •314 OF I% PER MONTH OR FRACTION A.T.T. ft PER ANNUM NH a EST. -e% PER ANNUM LF.T., F.U.T. -1% PER MONTH OR FRACTION M.ORT. -1% PER MONTH OR FRACTION O.F.T. IM 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 MEREST RATE DAILY INTEREST FACTOR tnMTHRUivsi 2 20% 11193 TH RU 129193 I I91 THRU 129198 .0005/8 in95 THRU 1211195 11x 13% .000301 1 n 98 THRU 129198 10X .000358 1n97 THRU 121!192 B% 00022! 8 THRU 129191 = 11% 0002/) > M247 THRU 2 M2 B% MI WTHRU I291018 2% .000N7 I A n95THRU 129198 9% M147 1n99 THflU 129198 2% .000282 .000182 --Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid out. --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)