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Home My WebLink About99-06043 No. 94- IWI 3 Cull Term I a? w z - 1 VS. Court of Common Pleas Cumb. Co. 1 i i t REVK-159(a-95) REO o BUREAU OF COMPU M '^\I HARRISBURG, PA 171nr s 1 v0 . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE % - UD43 I?cM r NOLLINGERrVERNEDA A 169 WILLOW MILL PK RD MECHANICSBURG PA 17055 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2416891/000 Notice Dale: September 28, 1999 Notice Number: 319.768.899.092.3 To the Prothonotary of said court: Pursuant to the taws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified oopy of a lien to be entered of record in your county, 1A 4:2moI 2 80313 1 2 3 TAX TYPE ACCOUNT ID TAX PERIOD BEGIN TAX PERIOD END 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 822.89 INTEREST COMPUTATION DATE: 10.08.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, candies 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 properly, real, personal, or both, as the case may be. SECRETARY OF -REVENUE September 28, 1999 (OR AUTHORIZED DELEGATE) DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HOLLINGERNERNEDA A NOTICE OF TAX LIEN filed This day of at IT. PLACE OF THE FILING NOTICE-FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the Case of Real Property, in the office of the Prothonotary of the County in which the property subject to the lien is situaled and (b) in the Case of Personal Property, whether tangible or intangible, in the oftioe of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICEANOPRIORITYOFMIGE GENERAL RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Nolica by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement. claim, lien, c. estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTIOR The Commonwealth does not maintain priority of tax hens 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 OELIEN LIENSfOT-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, liens arise under the Inheritance and Estate Tax Act of 1961.72 P.S. Section 2485. 101 at. seq.). Liens for Slate. 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-F-ORTAXES. PENALTIESAND INTEREST GENERAL INFORMATION: CorooreflolLTax1ie05 provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, WAh_0910119Ll101iog, The filing of a Nolice of Lien with a County Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival unlit paid. Inheritance Tax Liens are liens on real estate which Continue until tax is paid. Personal Income Taz. EmoloveLWithholdmglax`Rgally_Translet-lax,_SA[es and Use Tax Liauisi EuglsIax Fuglllsg?ix ?lctOLGauiets RoadlaxaE)d Motorbus Taz 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 dale of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cartifical. of release o1 anylian imposed with respect to any tax i1: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest andoosts in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is Computed after a lien is paid. SELTLEMEMF-AQQQM L 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. II 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, 1991, interest is imposed at the following rates. CS FF.C.L CNI -6+, PER ANNUM (DUE DATE TO PAYMENT DATE) O I.G R.. C A. S T. - V. PER ANNUM (DUE DATE TO PAYMENT DATE) B E.GP., M.I PER ANNUM (DUE DATE TO DATE) UR : 11% OPAYMENT DATE) MONTH OR FRACTION (DUE DA ET PIT_E.MT. - 34 OF 1% PER MONTH OR FRACTION s au - 34 OF l% PER MONTH OR FRACTION RTT •T PER ANNUM INH a EST -6% PER ANNUM LFT_FUT - 1% PER MONTH OR FRACTION xICR.T - 1% PER MONTH OR FRACTION O F.T. • 19: PER Ara9UA1 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 lax 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 111182 THRU 12131/82 201 .000548 11183 THRU 12f31;83 lab 000138 V 1;E)4 THRU 12/31;81 I P. 088301 Ut/85 THRU 1213 V85 IT 000056 111/86 THAW 12131,96 10% 000274 11IM7 THRU 12131197 9% 000247 111,90 THRU 12131,91 11% 0003ol 11192 THRU 12131,92 9% 000247 111193 THRU 12131194 M 000192 111,95 THRU 12131198 91 00024 111,99 THRU 12131,99 T. 000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a Constant interest rate until the delinquent balance is paid oft. ---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)