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Home My WebLink About99-05551 ¦ No. - Aril Term A a? 00 ®' VS. OOOAOF 1110111111,sjjj??!IISI 111, i o- Court of Common pleas Cumb. Co. f ' 4s RBVK-156(0.05) REV00010 COMMONWEALTH OF PENNSYLVANIA 9URFAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT. 2110N6 1Ngnleeuao, PA 171211.0146 CERTIFIED COPY OF LIEN jig 101-Q- 5 5,51 (Term C1,' BOYD6JACKSON E 1335 LUTZTOWN RD MECHANICSBURG PA 17055-9511 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2486322/000 Notice Date: August 31, 1999 Notice Number: 245-603.499.082.6 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. 'dQ.L-jn PC, C 1_t_tl Q I r., r .c O aL 41c.1nc? 1 2 T, TAX TYPE ACCOUNT ID 3 TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX DUE T L BEGIN END DUE SALES 21502036 03-01-97 03.31.97 7 SALES 21602036 04-01.97 04.30-97 000 82'11 SALES 21502036 05.01.97 05.31.97 1 0.00 77.67 SALES 21502036 06-01.97 06-30-97 1 0.00 131.78 SALES 21602036 07-01.97 07-31.97 1 0.00 128.67 SALES 21502036 08.01.97 08.31.97 1 0.00 99.40 SALES 21502036 09.01-97 09.30-97 1 267.88 456.80 SALES 21502036 10-01-97 10-31-97 1 634.28 1,006.31 SALES 21502036 12-01.97 12-31.97 1 247.90 391.42 SALES 21502036 02.01.98 02.28-98 1 157.95 247.04 SALES 21602036 03.01-98 03.31-98 1 50'77 78.70 SALES 21502036 04.01-98 04.30-98 1 83.42 128.61 SALES 21502036 05-01.98 05-31.98 1 279.32 428.66 331.87 606.45 TOTAL: 2,053.39 3,773.43 EFILING 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, cen8ies this to be a true and correct copy of a lien against the above named taxpayer top unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due Irom 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 use may be. e . 144. `-J` r ? L SECRETARY Uf' REVENUE (OR AUTHORIZED DELEGATE) August 31, 1999 DATE PART 1 -TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BOYD,JACKSON E 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 81 12-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 TaxAct, 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 et. seq. (For decendams 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 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIFaAND.INME5I GENERAL INFORMATION: Corporation Tax Lien= provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wish no further notice 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 Taz Employer Withholding Taz Realty Transler Tax Sale= and U=e Tax LiQLid FLBIs T-z F el se T-x Motor -Triers Ro^d % and Motorbus Tax hens 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 stockol 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. PLACE4FSilEE1LItlG_NOILCE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Properly, 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. AUMMATIC REVNAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE• According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling 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. 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 ceniticate 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 ACCOI tA: 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 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. - 6% PER ANNUM (DUE DATE TO PAYMENT DATq C.I., G.R.. C. A.. S.T. •6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N. E.. O.P., M.I. 0% PER M1r2axM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH ORFRACTION (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 R.T.T. - 6;'. PER ANNUM INH a M. . M PER ANNUM LF.T., F.U.T. - 1% PFFIMONTHOR FRACTION M.CR.T. - 1% PER MONTH OR FRACTION O.F.T. 18% 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 INTEREST RATE DAILY INTEREST FACTOR 111,02 THRU 12131/82 20% ,pppy43 In/93 THRU 12/31183 164: 000438 1/1/84 THRU 12/31107 11% . 000301 W 1/1185 THRU 1213t185 13.4 358 111,06 THRU 12/31186 10% 000224 111107 THRU 12131197 9% .000207 1/1189 THRU 12/31191 11% . 000201 W301 111192 THRU 12131192 1)14 . 111193 THRU 12131/07 7% 000192 192 (/1195 THRU 12131198 9% . .000 1/1/9B THRU 1z,01108 .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 DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE .EPT.280948 AUTHORITY TO SATISFY HARRISBURG PA 17128-OW REV-300 REISSUE CM AFP )3-96) ARP 18214 REISSUE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF BOYD, JACKSON E CUMBERLAND COUNTY, 1335 LUTZTOWN RD MECHANICSBURG PA 17055-9511 PENNSYLVANIA. Docket Number 99-5551 Date Filed 9/1011999 Class of Tax SALES Account Number 23-24863221000 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 Lien/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 17TH day of OCTOBER 2007 *Original Date of Satisfaction: 4/7/2004 THOMAS WOLF Secretary of Revenue l ,. KEITH J. RICHARDSON Director, Bureau of Compliance Q N Q w J IL z O O V LL O O V w x H z Z Q J N Z Z w a r z D O v o?c w O Z „ '1 r Lj: LL! p..,.. J: U LL o ^ e N V _Q z W J D N Z Z w Z w IL LL w O O = z > J w Q ? w z d O w ? G O U r LL N Q N O O x a