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Home My WebLink About99-04946 No. 949- 1,19 Civil Term Phi>h7rA4IJ ? ?pm A l_ iA,yCE ?nlR??li?Ptl Court of Common Pleas Cumb. Co. i? REVK-tee ("s) REVOOOK0 BUREAU OF COMPLIANCE DEPT. 280646 WIMSBUR0, PA M2e4We luo. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -n LED CC rur j.?,;.T.,??nL^v?Y 494j(p 0o 99 AUG 16 AN 11: 20 Term CUNi6=ii N- a COUNTY VANBOSKIRK, JEFFREY S PENNSYLVANIA 15 N 5TH ST LEMOYNE, PA 17043-1609 '69-C)00 P? CU? 90793 2 t- ?14 35 a CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1636529/000 Notice Date: July 13, 1999 Notice Number: 095-006-599-070.6 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cer1Nted copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX F TOTAL PERIOD BEGIN PERIOD NUMBER DUE DUE END EMPL 17844960 10-01.99 12-31-98 1 1,601.97 2,135.46 TOTAL: 1,601.97 2,135.46 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 0743.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct cop/ 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO 8 E RETAINED BY RECORDING OFFICE July 13.1999 DATE COMMONWEALTH OF PENNSYLVANIA VS VANBOSKIRK,JEFFREY S NOTICE OF TAX LIEN filed this day of at IT. PLACE91MEEILINGACIT1CE-EQRM PLACE OF FILING: The notice of lien shall be filed: (a) In the Dan 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 iMuwible, in the office of the Prothonolary of the county in wMoh the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICEAND1RIflgm OF NQ=E GENERAL RULE: According to the Fiscal Code, the Notice of Lion Is automatically revived and does nor require refiling of the Nolloe 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 don net maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien le filed. SEE; Act of December 12, 1994, P.L 1016, No. 138. RELEASE OF LIEN LIENS FOR TAXES Uens for Corporation Taxes aria under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens 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 1112.0 of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Uens 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. Lions for Motor Can lers 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). 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 rho 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. Realty Transfer Tax. Sales 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 Secretaryy or his delegate may prescribe, the Secretary or his delegate may issue a cerlMicate of release of any Ilen Imposed with respect to any lax it: (1) the liability is satisfied, satisfaclion 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 Ban is paid. SETTLEMENT OF ACCOUNT The "Total' column (Column 7) for each type of tax listed on this Notice of Lion comprises the balance of Tax Due (Column 6) plus assessed additions andlor 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 compulatlon 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. CS., F.F., C.L. ON.I. -M PER ANNUM DUE DATE TO PAYMENT DATE Dr..QR.. C. A., S.T. • 91. PER ANNUM (DUE DATE TO PAYMENT DATE B. L.. MF. G. P., Mr. • 9%PER ANNUM 1' DUE DATE TO PAYMENT DATE P.UR.. • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T. EM.T. - L4 OF 1% PER MONTH OR FRACTION s,a U. -024 OF 1% PER MONTH OR FRACTION R.T.T. e% PER ANNUM NH a EST. 6% PER ANNUM LFT., F.U.T. -1% PER MONTH OR FRACTION M.C.RT. • 1% PER MONTH OR FRACTION O.FT. -1M. PER ANNUM For all taxes that are originally due and payable on and after January I, 1982, the PA Department of Revenue will calculate daily interest on all lax deficiencies using an annual interest rate that will vary Item calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR 1 AM2 THRU 12/11 a2 20% OOOea9 I na3THRU /211 2 le% 000179 11,iw THRU12MIAM 11% W701 lnaS THRU IWIMS I^ 0003W 111/96THRU12A1N9 10% 000274 InW THRU 12 111117 M 000247 ln9e THRU IZ11a1 11% 000701 1nN2 THnU IMIMr e's 000247 In43 THRU I=I,1W 7* 000192 In/95 THRU I2 IAM 9% 00020 1111119 THRU IWIaa 7% 000192 --Taxes that become delinquent un or Daiwa )emmtn 31, 1681 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 a (BALANCE OF TAX UNPAID X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)