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Home My WebLink About99-05045 I 99- _jr Qr CIVII Term No. VS. ' i Court of Common Pleas Cn:nh. Co. E. REYK-159 (P-w1 REV0000 I 0- BUREAU OF COMPLIANCE DEPT. Howe RARRI9RURG. PA 17126.OWe COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE F I EO-OIFF ICE OF 1,:r! ;'R-''-I;i ^:OTARY QQ - 5 99 AUG 19 PM 1: 19 `1 0L) 5 ?uA9Te rn? ?E?F`?NA `? BLUE MOUNTAIN CONSTRUCT`8,WLVA 127 HASSINGER RD NEWBURG PA 17240 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-16114581000 Notice Date: August 17, 1999 Notice Number: 580-415-199.081.2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmilled a certified copy of a lien to be entered of record in your county, 9q ,0C)j8 CJ--& C(OBos X4 814549 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17771296 10-01-97 12-31.97 1 495.61 831.57 EMPL 17771296 01.01-98 03-31.98 1 712.64 1,158.57 EMPL 17771296 04.01-98 06.30-98 1 1,105.00 1,749.97 EMPL 17771296 01-01-99 03-31-99 1 620.24 758.46 TOTAL: 2,933.49 4,498.57 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08-27.99 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, aher 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 bath, as the case may be. ,?2a?1? Q• y'Q"?c. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE August 17, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS BLUE MOUNTAIN CONSTRUCTION NOTICE OF TAX LIEN filed this day of m. PLACE OF-THEFIUNG NOTIC.EFOAM PLACE OF FILING: The notice of lien shall be filed: (a) In the use 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 was 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. AU1QM9llQ.BEYB!AL OFNOTICE AND PRIORfTY OF NOTICE GENERAL_gULE; 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 liability with 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. RFF, Act of December 12, 1994, P.L. 1015, No. 138. RELEASE 4F_LMN LIENS FOR TAXI Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 PS, 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 PS. 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. Liensfor 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 Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Actof December 13, 1982, P.L. 101 No.225 Section 1 at. seq„ 72 PA. C.S.A. Section 1701 at. seq. (For decandants with date of death prior to December 13, 1982. liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Seclion 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. Seclion 7242. Liens for Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIE.NS_EOBSAXES, PENALTIES AND IHTEREf T 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, wjlb.AQ_JUAtLVr nolice 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 Lien@ are liens on real estate which continue until taxis paid. Personal Income Tax Employer Withholding Tax. Realty Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carried RQadsax 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 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 if: (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 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 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 dale 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. • 65" PER ANNUM (DUE DATE TO PAYMENT DA C.I., O.R.. O.A.. S.T. • M PER ANNUM (DUE DATE TO PAYMENT DA 9.L..N.E.,O.P.,MI, M PER ANNUM (DUE DATE TO PAYMENT DA P.V R.. 1% PERMONTH OR FRACTION (DUE DATETO AYMENT DATE) II.T., E.M T. • Y4 OF 1% PER MONTH OR FRACTION e1 a U. . Y4 OF 1% PER MONTH OR FRACTION RT T. -M PER ANNUM INHa EST. •6t: PER ANNUM LF.T.. F.U T. • 1% PER MONTH OR FRACTION M.C.R.T. - 1:. PER MONTH OR FRACTION OFT -111% PERANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will Calculate daily interest an 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 INTEREST RATE DAILY INTEREST FACTOR 1n/82THRU1213L82 200. 000518 111:93 THAU 1213193 160. .000138 11180 THRU 1213194 11% .000301 111)85 THRU 129185 130. ,0003% 111186 THRU 12131/86 100. ,000274 11197 THRU 1291/6; 9% .000241 111166 THRU 1291191 11% .000301 11192 THRU 1213192 9% .000247 111193 THRU 12911% 15. ,000192 111195 THRU 129198 9% ,000247 101199THRU t29199 M .000193 ---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 DELINOUEh1T) X (DAILY INTEREST FACTOR)