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HomeMy WebLinkAbout99-05322 No. 99 53?? Civil Term Vs. Court of Common Pleas Cumb. Co. 4 t 1 (J( i ? REVK-150 (945) REVoeco; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE f a' CERTIFIED COPY OF LIEN BUREAU OF COMPLIANCE DEPT. 200"9 HARRISBURG, PA 1712""0 INC) q4- 5?Iaa C 0TecIn .. PRESBYTERIAN HOMES INC ...,._.I_ 1217 SLATE HILL RD CAMP HILL, PA 17011 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.1381404)001 Notice Date: July 20, 1999 Notice Number: 106-765.299-071.5 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. $Q. Tr CWal.;n0°10'140'I R1L SsC?nIrT 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 11830415 01-01-98 03-31-98 1 2,883.71 5,264.96 TOTAL: 2,883.71 5,264.96 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.30.99 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. 90t&t?? SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE July 20, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS PRESBYTERIAN HOMES INC NOTICE OF TAX LIEN filed this day of at IT. LIENS FOR TAXES 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. 9615). Uens Estate for Act Inheritance 1982, Act of December 13, 1982, P.L. r10 the 6, Inheritance 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 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 8 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXEt PENALTIES ANDINTEREST GENERAL INFORMATION: Corporation Tax Lion? provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wfth Io further nQllct 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. Inherdanne Taz ims are liens on real estate which continue until tax is paid. Personal In me Taz molover hbgidmg Tax,Aealty-IrAUIQ D, Shces and Use It. Liquid Fuels T,?ye)y3e Tax MOI4LCStUl9[i&GsrtTLLdE_a0d 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 slack 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 Of THEFILINQNO.TICE-F_ORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real subf?tfotheh'enOffice tuof the alod and(bo)f Prothonotar of the PereCounty nslPopehe property tangible intangiible, ili the office of the Prothonotary of the county, inwhich the property subject to lien is situated. AULOMAIlC-R EVLVAL OENOTICEANDPBIORfTILOFI4QT)QE 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 liability with which the property may be charged. MEPTLON; The commonwealth does riot maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed, S); Act of December 12, 1994, P.L. 1015, No. 138. RELEASE-OF LIEN Subjecl to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a ceOfficals of release of any lien imposed with respect to any lax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect (hereof; or (2) the liability has become legally unenforceable. EXCEPTION • Interest on Corporation Taxes is computed after a lien is paid. SMUMENT_QEACC01.11K 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. It payment or settlement of account is made after the interest computation dale, the payment must include the lien tiling 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.. O N. I. • ea PER ANNUM (DUE DATE TO PAYMENT DATE C. I. G. R. C A. ST. - M PER ANNUM (DUE DATE TO PAYMENT DATE B I. N. E. G. P., M 1. - ew PER ANNUM (DUE DATE TO PAYMENT DATE P.UR -I% PER MONTH OR FRACTION (D UE DATE TO PAYMENT DATE) Sla..E.M T. • 2H OF 1% PER MONTH OR FRACTION 314 OF I% PER MONTH OR FRACTION 8T7 A EST . -M PER ANNUM NH . -M PER ANNUM uHA ESTFT.F T . -ts PER MONTH OR FRACTION MOAT O F.T. - 1% PER MONTH OR FRACTION - IM PER ANNUM For all lazes that are originally duo and payable on and after January 1, 1982, the PA Department of Revenue will tabulate 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 111182 THRU 129192 20y, 0005" 111,83 THRU 12919] lac .?? 1/1/Br THRU 1011M I11; 11195 THRU 129195 13f .000301 1/1/88 THRU 12919e 10y, ' 274 11187 THRU 129197 pry. 000277 t MIOS THRU 129191 11% '080201 V 192 THRU 129192 9% 000201 01 1/193 THRU 129191 000201 1/195 THRU 12919e 7' X147 111,99 THRU 129199 M 000201 ry' .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) COMMONWEALTH OF PENNSYLVANIA auaau OF COMPUAME DEPARTMENT OF REVENUE .EPT WRISBE RG PA 171260W AUTHORITY TO SATISFY REV-20E REISEUECM MP(M) REISSUE ARP 04902 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF PRESBYTERIAN HOMES INC CUMBERLAND COUNTY, 1217 SLATE HILL RD CAMP HILL PA 17011 PENNSYLVANIA. Docket Number 99.5322 Date Filed 8/31/1999 Class of Tax EMP Account Number 11630415 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Llen/Judgement Note, with the Interest and costs thereon due it; and desires that satisfaction be entered upon the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as fully and effectually, to all Intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 23RD day of MARCH 2001. 'Original Date of Satisfaction: 11/24/1999 ROBERT A. JUDGE, SR Secretary of Revenue DOROTHY A. TOTTON Director, Bureau of Compliance QN W J a z f 0 U U LL O LL' 0 U W F z 5 z J } z z z W CL z O U O z _Q Z y W J ? N Z W Z Z W W jr C LL LL O O F QJ W W ? z z a O W ? O 0 O U J LL y Q N O yF Y O F Q