The URL can be used to link to this page

Home My WebLink About99-06050 IVo. 9'f- Gass ON Term )vs. Court of Common Pleas Cumb. Co. 1 REA-me (F"3 REvoo" COMMONWEALTH OF PENNSYLVANIA BUREAUOFCOMPLIANCE DEPARTMENT OF REVENUE DEPT. !,0014 PARRI9BURO, PA 111/0-owo n I ^= ' CERTIFIED COPY OF LIEN vv.. ; r WASHINGER JR,W F 200 WALNUT BOTTOM RD SHIPPENSBURG PA 17257-9603 ck?-A gaC; (1a Ra -6 1 al 3 4 5 ACCOUNT NT ID TAX TAX PERIOD PERIOD EVENT NUMBER BEGIN END 39477 01-01.98 0331.98 1 A 39477 04-01.98 06.30.98 1 39477 07.01.98 0930.98 1 39477 01.01-97 0331.97 1 39477 04.01.97 06.3097 1 39477 07.01-97 0930.97 1 55809 04-01-99 04.30.99 1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1641576/000 Notice Date: September 28, 1999 Notice Number: 319.940.899.092.3 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. INTEREST COMPUTATION DATE: 10-08-99 0 7 TAX DUE TOTAL DUE 0.00 103.31 0.00 66.39 261.47 410.13 169.30 370.01 204.02 394.15 229.09 437.38 0.00 25.92 683.88 1,807.29 9.00 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. September 28, 1999 SECRETARY OF (OR AU DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS WASHINGER JR,W F NOTICE OF TAX LIEN filed this day of at m. LIENS£QRTAXES 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 261 I-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, A.L. 1086, No. 225 Section 1 et. 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 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). LIEU$ EOA.TME$-RENALLES_ANQIRTERES-T GENERAL INFORMATION: Corooralion 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 lusher nDlige, 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 Liens are liens on real estate which continue until tax is paid. Lersonal Income Tax Fm?I?1,er Wit?7oldinq TAgA ReaJy Traveler jax.?S:lrl is and Use Tax. Liquid Fuels Tax TaxFi el Use Tgx-Motor Carriers Road 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 ahach 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-OF-THF-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 properly subject tolhe lien Is situated and (b) in the case of Personal Property, whether tangible or inlangible, in the office of the Prothonotary of the county in which the propertysublect to lien is situated. AUTOMATIC.REYryAL_O£HQTICE ANQPAIOR[LYQ£HQTKE 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, hen, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ERUPTION The Commonwealth does not maintain pnonty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SFF. Act of December 12, 1994, P.L. 1015, No. 138. RELEASE_QE 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 it: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof: of (2) the liability has become legally unenforceable. EXCEPTION Interest on Corporation Taxes is Computed shot a lien is paid. 5JMEMENT OF AQC9yNT 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 lace 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 tram the interest compulation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed atfhe following rates. C. S.. F.F., CLCNI. -a% PER ANNUM (DUE DATETOPAYMENT DATE) C.I,GR..CA, ST - 64, PERAINUM(DUEDATETO PAYMF1 DATE) BL_N.E.GP.UI. -6%PERAMINA(DUEDATETOPAYMENTDATE) P u n - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PAT.EM.T. - 34 OF 1% PER MONTH OR FRACTION S aU. - 314 OF I% PER MONTH OR FRACTION RT.T. -e5. PER ANNUM INH 8 EST - 64. PER ANNUM LFT.F.UT. - 1% PER MONTHORFRACTION MCFIT, - 1% PERMONTHOR FRACTION O.G.T. - 104. PER ANNUM For all taxesthal 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 calculaled on a daily basis at the following rates: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR V 11e2 THRV 130112 200. 0o051e 111163 THRV 121113 18% 000109 In/84 THRV 1211181 11% . 000001 V p05 THRU 121115 lY. . 000308 111106 THRU 120116 7 10% 000274 to m7 THRU 121148 , Y. 000247 1/1 Me THRU 129119t 110. . 000301 111,92 THRU 1211,92 y . -000247 In13 THRU 1211924 000192 1/1,95 THRU 1211,98 . 000292 111/99 THRU 1211199 .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a Constant interest rate until the delinquent balance is paid oh. ---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 DELINOUENT) X (DAILY INTEREST FACTOR)