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Home My WebLink About99-05393 No. 19.5393 CIVII Term vs. 47 Court of Common Pleas Cumb. Co. REVK-tee 1F-051 REVOOOKO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COAIPUANCE DEPT. 2tONE NAARIBBURG, PA 17126-0 CERTIFIED COPY OF LIEN ' 5383 l COURT OF COMMON PLEAS OF ?C? f M CUMBERLAND COUNTY, f• PENNSYLVANIA KEYSTONE SIGN SYSTEMS INC EIN: 25-1773055/000 5215 SIMPSON FERRY RD Notice Date: August 24, 1999 MECHANICSBURG PA 17055-3500 Notice Number: 237.989.599-081-9 I- 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. -S'Y-001K6 cfi- ? glygs Rt# BSIa? 1 2 3 4 5 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18237883 01-01-98 03.31.98 1 0.00 51.69 SALES 21567108 10-01-98 12.31-98 1 2,704.04 3,578.50 SALES 21567108 01.01-99 01-31-99 1 461.60 584.88 TOTAL: 3,165.64 4,215.07 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-03-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, codifies 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, alter 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. !rte Q. 'yob SECR ETARY OF EVENUE (OR AUTHORIZED DELEGATE) DATE 24, 1999 PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS KEYSTONE SIGN SYSTEMS INC NOTICE OFTAX LIEN filed this day of IT. LIENSEOR-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 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. 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). 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, liensarise 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). LIENMRTAXES PENALTIES AND INTEREST GENERAL INFORMATION: GQIDQratlQn 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 tuCher nogg, 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. I0h9fAmc9-LaXLis115 are liens on real estate which continue until tax is paid. ild Wit lax. Liqu it dt EnWoYQL4YlhhDldm9lax Haalll T ansla?ae?ales and a Tax OMjELLelS Tax Fuel U5B1aX?tdOlor CslrtleLS_ggad_TaX aIId MDlorbus Tax (lens 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. PLACE_OMEFJLING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the rase 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 munly in which the property subject to lien is situated. WOMATLC_REW-ALOOE-NOTICEANR_I?BI AM CFN CE GENERAL-R.UJ ; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Nolice 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 liahilitywith which the property may be charged. X 2DON• 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. SEE; Act of December t2, 1994, P.L. 1015, No. 138. RELEASE OELIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of anylien imposed with respect to any tax if: (1) the liability is satisfied, satislaclion 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 ACCOIINf 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 adddions 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 F. C.L.. C N.I. -es. PER ANNUM (DUE DATE TO PAYMENT DATE) C I. G A. CA. S T. -64. PER ANNUM (DUE DATE TO PAYMENT DATE1 B I. N. E.. G. P.. M. I. -6b PER ANNUM (DUE DATE TO PAYMENT DATE) P U R . - 15. PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.IT. EMT. - 34 OF 19. PER MONTH OR FRACTION S86 - 314 OF 1% PER MONTH OR FRACTION RTT. -69. PER ANNUM INH a EST • 69. PER ANNUM L F T, F.11T . . 19. PER MONTH OR FRACTION M.CRT. - 1% PER MONTH OR FRACTION O.FT. -189. PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Depanmeni of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary Irom Calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1n192THRU 1241192 206 I11193THAU 129193 . 1T 000319 111161 THRU 129191 . 1» . 000129 OOM39 11195 THRV 129195 . 1T 111196 THRU 129196 . 1M• .000236 111187 THRU 129197 eb . 000121 74 111189THRU129191 11R 0002 111192 THRU 129192 9A .000101 I.U93 THRU 129191 ? .00020 111195 THRU 129199 81 ?I47 111/99THRU 129199 . 73 00010 7 . 00014 ---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 alter 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) REVK,]00I/NO)IREVOOK101 BUREAU OF COMPLIANCE DEPT. 290W9 W1RRI9BIRG. PA 1912"We COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. KEYSTONE SIGN SYSTEMS INC 5215 SIMPSON FERRY RD MECHANICSBURG PA 17055-3500 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.5393 DATE FILED: September 2, 1999 EIN: 25-1773055/000 NOTICE NUMBER: 355.720.899.101-3 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from 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 Plaintiff, 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 doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13 day of October, 1999. to-" G. '?u Robert A. Judge, Sr. Secretary of Revenue pm Q mot. Dorothy A. Totton Director, Bureau of Compliance LL Q Q oz W > } J (n a OW ga OZ LL D 00 U H 0Q CJ J R Ul "I Z co Z7 -U rn Of rn R W F- O z UG c CL- O N- U , _Q z J W }=) U) w z> zW W? CL LL 0F 0 Z F W W ? ?: x za 0 LLJ 0 U U z CO 2 z W z 0 W Y /? ? ?n Vl n J LL y a N 0 2 O x Q