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Home My WebLink About99-05550 No. 9t- e".0 poll Term VS. L ?rG7 ?_ .?s? I i Court of Common Pleas Comb. Co. I i I I i .?4j Y i, REVK-156 (2-15) AEVWK2 BUREAU OF COMPLIANCE DEPT. 20212 HARRISBURG, PA 17122-Me NO, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN GQ- 5550 Cep r. _ Term L H B LIMITED 3180 MARKET ST CAMP HILL PA 17011-4543 nq,UDad C-u-841totaS RA 'S i54l7 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1800881/000 Notice Date: August 31, 1899 Notice Number: 245-740.799.082-8 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certilled copy of a lien to be entered of record in your county. 1 2 3 .4 5 8 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80435885 01.01-97 0731.97 1 0.00 1,170.04 TOTAL: 0.00 1,170.04 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.10-99 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. ?? 0-. %V. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I -TO BE RETAINED BY RECORDING OFFICE August 31, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS 8 LIMITED NOTICE OFTAX LIEN filed this day of m. LIENS FORTAXES Lions 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 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 Ad, 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. Lions 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. not., 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 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). LIENS FOR TAXES PENALTIES ANDJNTEREST GENERAL INFORMATION: Corporation Tax ien< 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 riling 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 I lens are liens on real estate which Continue until tax is paid. personal In me Tax ma ft! Wdhholding T-x Re-Ily Transfer Tax Sale and Use Tax LlgUld Fuels T-x Rut U<s Tax Motor C-rrier Ro-d Tax 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. PLACE OFTHE FILING NOTfcE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the can of Real Property, in the office of the Prothonotary of the County in which the properly subject to the lien is situated and (b) in the use 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. AUE MATIC REVNAL OENOTICE AND PRIOR_ M OF N071f`? 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. X PTION, The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are property recorded at the time that the tax lien is filed. SEE; 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 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 or 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. CS.. F.F., C.L. CHI 1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G. R.. CA., S T. - 6% PER AMUM(DUE DATE TO PAYMENT DATE) B.L., N.E. G.P., LA.I. • 6% PER AtNUM (OUE DATE TO PAYMENT DATE) P.U.R.. . 1%PER MONTH OR FRACrION (DUE DATE TO PAYMENT DATE) P.I T . E.M.T. - 314 OF 1% PER MONTH OR FRACTION S.a U. -314 OF 1% PER MONTH OR FRACTION RT.T. -e% PER A3NIM INHA M. •e% PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -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: DELINOUEM DATE INTEREST RATE DAILY INTEREST FACTOR 82 THRU 1213182 20% .000518 83 THRU 1V31M3 161. .138 000 30 111/81 THRU 121211s,t .IXW 111185 THRU 12131185 13% .000956 111186 THRU 1213988 10% .000221 111162 THRU 1212987 9% 0002/2 1/1RB THRU 12121191 11% . .000301 111/92 TNRU 12/31192 9% .00020 111183 THnU 121311N 7% .000192 111185 THRU 12/31188 9% ,217 111189 THRU 12121KB 71. .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(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)