HomeMy WebLinkAbout99-06545
e
1
N!: .Q?• 617r- Chill Term
us. f
Court of Common Pleas
Camb. Co. 1
3
{
11
?
s . I
f ?
c , F
`10
ItEvwl»I?eetREvooao COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF ENUE
a1AIEAU OF COpmLuL=&
DEPTleONe
NNR166UR0. PA ITIMM44 •n [D•?-???`r?
C' :r 4Y CERTIFIED COPY OF LIEN
/L.U•
n //?? 93 f?"T ? -
'1 9 ` ?SqS
G REE EXCAVATING INC
SUITE 101A
3 RICHLAND LAND
CAMP HILL PA 17011
I ('' I COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
i ( PENNSYLVANIA
EIN: 23.2900858M00
Notice Date. September 13, 1999
Notice Number: 265.406.099-090.8
4
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 M your county.
iq-a v J-1-L eke Q/VaL P-- " " IP 7316
1 2 3 4 6 6 7
TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 19486208 07.01.98 09.30.98 1 1,078.32 1,903,93
TOTAL: 1,078.32 1,903.93
FILING FEE(S): 9.00
.^7
1 ) y
..-r ;,inn,` • I ( . •'
<a -+ `
1
INTEREST COMPUTATION DATE: 09.23.99
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwoahh 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 wh ch,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien n favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. i
?DZe?? CL• fit.
SECRETARY OF 'REVENUE
(OR AUTHORIZED DELEGATE)
September 13, 1999
DATE
PART I - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
G REE EXCAVATING INC
NOTICE OF TAX LIEN
filed this day of
at m.
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lion shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the County in which the property
subloct to the lien is situated and (b) in the case of Personal Properly, whether
tangible of intangible, in the office of the Prothonotary of the county in which
the properly subect to lion is sawTted.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY.OF NOTICE
GENERAL_ RULE; According to the Fiscal Code, the Nor" of Lien Is
automatically revived and does not require reflling 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, of estate is satisfied from a subsequent judicial sale or fiabilltywhhwhich
the ppopeny may be charged. EXCEPTION; The Commonwealth does rat
maintain priority of tax hens over any existing mortgages or bens which am
properly recorded at the time that the tax hen is filed. SEE: Act of December
12, 1994, P.L. 1015, No. 139.
RELEASE-Of-LIEN
LIENS-FORTAXES
Liens lot 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 lot Reahy 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.
•ns for Motor Carriers Road Tax arise under Chapter 96 or the PA Vehicle
N, (75 PA. C.S. 9615).
for Inheritance Tax and Estate Tax arise under the Inheritance and
N Tax Act of 1982. Act of December 13, 1982, P.L. 1086, No. 225 Section
act., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
prior to December 13, 1982, liens arise under the Inheritance and Estate
Act of 1961, 72 P.S. Section 2485. 101 at. seq.).
s for State, or State and Local Sales, Use and Hotel Occupancy Tax and
fic Transportation Assistance Fund Taxes and Fees arise under Section
Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242.
v Motofbrs Road Tax arise under Chapter 98 of PA Vehicle Code, (75
`815).
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 4abilay 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.
SEITLEMENT-OF ACCOUNT
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 aril/or
penalties, and assessed and accrued interest up to the interest computation
dale on the face of this notice.
II payment or settlement of account is made alter 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. FF,CL..CN1 •6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C I, O n. C A, ST •65. PER ANIUM(DUE DATE TO PAYMENT DATE)
BL.NE.GP.MI •6t PER ANNUM (DUE DATE TO PAYMENT DATE)
PUR •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P I T. EM T. •34 OF 1% PER MONTH OR FRACTION
5 aU •3'A OF I% PER MONTH OR FRACTION
RTT •6%PER ANNUM
NHAEST •M PER ANNUM
LFT.FUT. • 11. PER MONTH OR FRACTION
MORT. • 1% PER MONTH OR FRACTICN
OFT. •111. 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 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 MEREST RATE DAILY INTEREST FACTOR
fNS FORTAXES. PENALTIES AND.INTEREST
?FORMATION:
/'LI"iens provided under the Fiscal Code arise at the time of
it (assessment) and are liens upon the franchises and property, both
:. personal, withIlOluttherl)DhCe, The filing of a Notice of Lion with a
y Prothonotary is not a requisite, and the lion remains in lull force and
;ty without filing of revival until paid.
titance Tax Liens are liens on real estate which continue until tax is paid.
anal)Drama_Tas.EmplDYet?^IlthhDldingS?x. Realtvlransletsaw?ales
I®s MDtDt Gau ens Headsaxand
Use Tax. L Qujd_Fvelslax..EueI use
)Ibus.Iaa liens are liens upon the franchises as well as real and personal
jerty of taxpayers, but only alter they have been entered and docketed of
prd by the Prothonotary of the county where such property is situated and
,All not attach to stock of goods, wares, or merchandise regularly used in the
unary course of business of the taxpayer. The lien has priority from the date
entry of record.
11,112 THRU 123112 '(fl 4)WMI
1,143 THRU 121143 165. 00x31
1,141THRU 120144 11% 000301
In,115 THRU 120415 13% 000354
inns THAI.) 121146 104 000274
14,67 THRU 120147 95. 000247
111,11 THRU 123141 If% 000301
111,92 THRU 12'1142 W 000247
19,93 THRU 120141 M 000162
111,95 THRU 127111 91. 000247
In19 THRU 120149 7% .000112
-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)