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Home My WebLink About99-04947 No. 99- A19 1CIVII Term -",r1RE14t 1 of (?; yL /,?etc E t vs. i ?6ATmp4d Court of Common Pleas Cumb. Co. I f REVK-159 (&95) REVONK1 BUREAU OF COMPLIANCE DEPT. 980915 NARRISSURG, PA 1712e0Me NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE hILEI}-1JI'1'Ir'i CERTIFIED COPY OF LIEN ?LLUn7-, 99 AM 16 AN 11: PC CUMpE?EAk'?ez COUNTY CENTURY 21 BRENEMAN & ASSII yLV* A 5001 CARLISLE PKE MECHANICSBURG, PA 17055 Q9. a, cu t19o-73 Rt7 8435 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-20916541000 Notice Date: July 13, 1999 Notice Number: 095-480.199.070.8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there Is herewith transmitted a certified copy of a lion to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 13256920 07.01-97 09-30.97 1 1,794.99 2,983.46 TOTAL- 1,794.99 2,983.46 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. ?!! Q. v., SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS CENTURY 21 BRENEMAN A ASSOC NOTICE OFTAX LIEN filed this day of at IT. LIENSF_ ORTAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Lions 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 Camara 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 et. seq., 72 PA. C.S.A. Section 1701 et. 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 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 lover WRhholdinD Tax Re^kv Transfer T-x Sale and Use Tax Liculd FLels T^x FLeI Use Tax Motor ^rriers Road Tax acct 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. RACE OF THE Fit I?NC N013CE FORM 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 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 QE NOTICE AND SMORML9f NOTICE GENERAL RUIr According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwoallh. 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 does not maintain priority of tax liens over any existing mortgages or lierrs which are properly recorded at the time that the tax lien is filed. $.a, 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 k: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACC^JN7 The 'Total' column (Column 7) for each type of tax listed on this Notice of Lien comprses 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. OS.. F.F., C.L, CN.I. • 6% PER ANNUM ((DUE DATE TO PAYMENT DAJ C.L. O.R., C.A., S.T. •4% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E. O.P., M.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION( DUE DATE TO PAYMENT DATE) P. IT.. E.M.T. -W4OF1%PERMONTHORFRA TION S.9 u. - 34 OF 1% PER MONTII OR FRACTION R.T.T. •6%PER AMIUM NHa EST. -6%PERAMlUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.RT. - 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 HTEREST RATE DAILY INTEREST FACTOR 11I92THRU IY3192 20% 0005/8 1 M93 THRU 12AI93 16% . Oo0/3e 1MMTHRUIMim it% .060301 1 IIMTHRU 12/3195 13% .660336 1M96 THRU IWIM6 10% 000271 1114417 THRU 120197 % .000274 In=THRU 1291el 11% .000301 1MI92THRU IWIM 6% .000217 IA193THRU 12!!19/ T% .000142 111/95 THRU 129196 9% .000247 iM99 THRU 1?fJ199 7% .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)