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Home My WebLink About99-05043 No. 611-50w CIVII Term VS. Court of Common Pleas Cumb. Co. REVK-059ta-0e) REV0000 BUREAU OF COMPLIANCE DEPT. 200686 R1RR19BURG, PA 171264M k) ?',ED-0rTiC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE qq - 5043 CutLD 99 AT; 19 Psi I: 17 Turn CIUU!E?EnLF?+u COUNTY HILLIARDPMICHAEL L PENNSYLVANIA 16 HILL ST MT HOLLY SPGSr PA 17065-1307 i9Q.u--)Cr3 ?utl qnRXD3 P''# 5?45y'T CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 220.76-5515/000 Notice Date: July 13, 199ti Notice Number: 094.467.099-070.8 .!:. 'Ott.. 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 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 SALES 21539622 10-01.96 12-31.96 1 675.00 11109.90 TOTAL: 675.00 1,109.90 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 the to be a true and oorred copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and whidn after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lion in favor d the Comnnweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ? 2• `'fit, SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS HILLIARD,MICHAEL L NOTICE OF TAX LIEN filed this dayof at m. L IENS FOR OR TAx 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. 9616). Li Estate Tax Act of ens for Inheritance Tax and Estate Tax arise under the Inheritance and 1982, Act of at. sag., 72 PA.C SA Section 11701st seq. (Far decenda Section nts with date of death prior to December 13, 1982, lions 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). LIENS FOR TAXES, P NA, TIES AND INTEREST GENERAL INFORMATION: Cnmoration Tex lens provided under the Fiscal Code arse at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notim 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 Lions are liens on real estate which continue until tax is paid. Personal Income T molover Wahholdi%1a T L UM Transfer Ta Fale 2 Use Ta`L1oud.plels Tax cuor r - x 6 (tor o mTX -rid otorbus Tax Ibrs are liens upon line 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 Irom the date of entry of record. PLACE OF THE FILING Nt =E FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the was of Real Property, in the office o1 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 popertysubjecl to lien is situated. AMMATiC REVIVAL OF NOTICE AND PRIORITY O HO CIENFRAL R II F• According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raiding 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 liabilityy with which the property may be charged. EXCEPTION- The Commonwealth does not maintain priority of tax liens over any existing mortgages or liars which are properly recorded at the time that the tax lien is filed. SEE; Act of December 12, 1994, P.L. 1015, No. 138. RELEACEOFLIEM SSeucetabject toorsuchhisredelegagulatbnmaythe teas theissSea cahisofdelegateof uecretarycertdiorte releasemayyplresienImpocribe, ry an sed ed with respect to any tax it: (1) the liability is satisfied, satisfaction ConsMing of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. Fx PTION- Interest on Corporation Taxes is computed after a lion 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 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. C.S., F.R.C.L. CN.I. • m PER ANNUM (DUE DATE TO PAYMENT DATq C.L. OR., C.A., S.T. - e% PER ANNUM (DUE DATE TO PAYMEM pp7E) "L., N.E. D.P., M.I. • e%PER ANNUM pUE GATE TO PAYMENT PATTEEI) P.V.R.. • 1% PER MONTH Ofl FRACTICN (DUEaNDATE TO PAYMENT DATE) P.I.T., EM.T. -W OF 1%PER MOMHOri FR,A 7 S aU. - Y4 OF 1% PER MONTH OR FRACTION R.T.T. ft PER ANNUM NH AW. •e%PERANIUM LF.T.. m PER MOUTH OR FRACTION M.C.FLT.UT -1% PER MONTH OR FRACTION O.F.T. . te% 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 l MMTHAU 1201412 20% tnre3 THRU 120141] tax . 000545 0005" 1nre47HRU 1201 AM 11% . 1)(7301 ltd STHRU 1019 13% . 0003 inree THRU 1201411) 10% . 35 000354 111re5 THRU 1201417 9% . 000247 111ree THRU120191 11% . 0(7!01 111192 THRU 12411,92 9% , (002 Deli inre3 THRU 1201(11 7•p 7% . 45 000192 111195 THRU 120198 . 000247 11199 THRU 120190 7% . =00102 --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 a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)