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Home My WebLink About99-04945 No. - 9 eClvil Term ?C 1tJ??E? o 00222P6 Idn- tCG Court of Common Pleas Cumb. Co. i I' REVX-159("5) REV0000 Na r1UREAU OF COMPLANCE DEPT. 29091! IwRRIeBUR0. PA 17128-0916 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE C - Wq5 ClIL Ter99 AUG 16 AM 11 19 CUMdE:K??ivL) COUNTY CHIARA,JOHN S PENNSYLVANIA 855 MARKET ST LEMOYNE, PA 17043-1519 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1625515/000 Notice Date: July 13, 1999 Notice Number: 094.500.899.070-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a candled copy of a lien to be entered of record in your county. 'A4.OOai0kV (:!??-$ctY7g-s RxS Q J-)r 1 1 2 ..,? 3 4 5 6 7 TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END r 21518068 10-01.96 10-31.96 1 21619068 11.01-96 11.30.96 83.86 117.00 SALES 21519068 12-01.96 12-31-96 1 63.73 88.92 21519068 02.01.94 02.28.94 1 67.12 93.58 SALES 21619068 03.01-94 03.31.94 1 207.10 265.15 SALES 21619068 0401.94 0430-94 244.31 301.31 SALES 21619068 05-01.94 05-31.94 1 217.42 278.36 SALES 21519068 06-01.94 06-30.94 1 182.47 233.61 SALES 21519068 07.01-94 07.31-94 1 188.07 240.78 SALES 21619068 08.01-94 08-31-94 187.67 240.13 SALES 21619068 09-01.94 09-30.94 1 189.82 243.03 SALES 21519068 10-01-94 10.31-94 1 194.03 248.41 SALES 21619068 11.01.94 11-30.94 1 202.91 251.80 SALES 21519068 12.01-94 12-31-94 189.27 234.87 SALES 21519068 01.01-95 01-31-96 1 302.60 387.40 SALES 21619068 02.01.95 02.28.95 i 159.98 234.66 142.17 208,44 TOTAL: 2,822.43 3,667.35 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.23-99 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. '` 4z' . SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 • TO BE RETAINED BY RECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS CHIARA,JOHN S NOTICE OFTAX LIEN filed this day of at in. LIENS FOR TAXE,£ 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 Coyle, (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, liensarise 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 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, 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. Emolover WithholdinG Tax Realty Transfer ax Sales and Use Tax. Liquid Fuels Tax Fuel Lice Tax Motor Carrier 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 boon entered and docketed of record by the Prothonotary of the county where such property is situated and shell 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 OURE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase 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. AUTOMATIC REVIVAL OF NOTICE AND PRIOR" QE 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, or estate is satisfied from a subsequent judicial sale or liabilitywith which the property may be charged. EXCEPTION: 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. CFF- 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 it: (1) the liability is satisfied, satisfaction consisting of pa efe 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 camputation 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. C.S.. F.F., C.L. C.N.I. -6% PER ANNUM BE DATE TO PAYMENT DAT'fE? C.I., G.R.. C.A.. S.T. -ex PEfl ANNUM (DUEDATETOPAYMENr DAM B.L..N.E.G.P..M.I. -6%PEfl ANNUM ((DUE DATE TO PAYMENT DATTE? P.U.R.. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. •34 OF 1% PER MONTH OR FRACTION S.a U. -34 OF 1% PER MONTH OR FRACTION R.T.T. -e% PER ANNUM NH a EST. -ex PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -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: DFUNOUENT DATE MEREST RATE ONLY INTEREST FACTOR In92 THAU 129192 20% .000516 1193 THOU 1213193 16% ,000136 IMM THRU 1P9191 11% .000301 14185 THRU 129195 IM .0003% 1496 THRU 1Y3196 lox .000274 111467 THRU 1WIW 9% M247 111466 THRU 129191 11% .000301 1192 THRU 1213192 6% .000217 ln93THRUI21319/ 7% .0110162 1 n95THRUfWIM ,000247 1nre6THRU1213196 7x .060162 --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)