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Home My WebLink About99-06547 1 t 1 1 No. 99• ?sr/7 Civil Term 4U440 070eeOOOJ7? vs VS. Court of Common Pleas Cumb. Co. 1 f 4 i 1 1 1 1 1 ?! i PEwFlee (He) REVeooq OWFAU OF COWLAmCE DEPT 2eowe t1ARR18611RO• PA 17122oms COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 49 - L5y7 Oic,i(`T 9 nr ; .)TagY HARRIS. PAUL ????' ,? `r':J,?IJ)• 1106 EASY RD CARLISLE PA 17013 To the Prothonotary of said court: Pursuant to Commonwealth of Pennsytwnlla there Is herewith transm ted taws of A codified copy of a lien to be entered of roeord In your county, TAX TYPE FACCOUNTID eke 9l9.2C. 2 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1784951=0 Notice Date: September 13, 1999 Notice Number: 265.380.199-090.8 /? TAX TAX ERIOENDD I NUME ER I D E I TOTA EMPL 18269241 07.01.96 ""•OV-"e 1 09.30.98 283.67 672.79 EMPL 18269241 10.01.96 1 12.31.96 293.18 685.32 EMPL 1.01.97 03.31.97 438.22 864.93 EMPL 4.01.97 t 06.30.97 800.80 977.04 EMPL 1026SW 7.01.97 07-01-97 1 09.30.97 718.61 1.398.21 EMPL 1 0.01.97 1 12.31.97 686.62 1 .660.18 EMPL 1.01.98 03.31.98 1 997.00 1,858.60 EMPL 4.01.98 00.30.98 710. 1,322.25 EMPL .01.98 1 09.30.96 328.661 1 605.93 1 346.87 595.11 9.00 INTEREST COMPUTATION DATE: 09.23.99 The undersigned, the Secretary of Revenue (Oran authorized delegate) of the Commonwealth of Pennsylvania, caddies the to be a true and correct copy of a lion against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS of PENALTIES 1lxirein due from such taxpayer andwhich, alter 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 ease maybe, ?d2ts?f? ?t.: SECRETARYOF EENUE September 13, 1999 (OR AUTHORIZED DELEGATE) DATE PART 1 • TORE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HARRIS, PAUL NOTICE OF TAX LIEN filed this day of at m. PL AC EOETHEBLI NO.NOMEFORM PLACE OF FILING: The notice of lien shot: be filed: (a) In the use of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to hen is situated, AUTOMATIC.REVIVALOENQTICE AND-PHIORfOLOENOBCE GENERA"ULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raiding of the Notice by the Commonwealth. Any Notice of Lien tiled 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 properly may be charged. EXCEE7II01t 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. 1016, No. 138. RELEASE J3F_LIEN LIENSFORSAXES Uens for Corporation Taxes arise under Sedan 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Lions 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. Uens 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 E6 of the PA Vehicle Code, (76 PA. C.S. 9616). 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 I at. seq., 72 PA. C.S.A. Section 1701 of. seq. (For decendants with date of death prior to December 13, 1982, hens arise under the Inheritance and Estate Tax Acl of 1961,72 P.S. Section 2485. 101 at. seq.). Lions for State, or Stale 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. Lions for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). 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; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after A hen is paid. 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 amputation date on the face of this notice. ff payment or settlement of account is made after the interest amputation date, the payment must include the lien filing costs and accrued interest from the interest amputation 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, C L.CN I. •APERANNUM (DUE DATE TO PAYMENT DATE) CI,GR,CA.,ST. •K PER ANNUM DUE DATE TO PAYMENT DATE) 6 L. N E.0 P., MI •61. PER ANNUM IDUE DATE TO PAYMENT DATE) Pun • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.. EMT. •7110FI%PEA~NORFRACTION SA6 •7110F 1? PERMON7HOR FRACTION RTT. 1% PER ANNUM HHA EST 8% PER ANNUM LF.T. F.U.T. •1% PER MONTH OR FRACTION MCRT. • 1% PER MONTH OR FRACTION OFT. 11% PER ANNUM For all taxes that are originally due and payable on and allot 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: DELR40UENT DATE MEREST RATE DAILY INTEREST FACTOR LIENS EORTAXES,PENALTIES ANDJNTEREST GENERAL INFORMATION; CouniatinA Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are hens upon the franchises and property, both real and personal, yyjth11olurIbvLloljCe, The liking of a Notice of Lien with a aunty Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. InhefuanC91alLLjef15 are liens on real estate which continue until tax is paid. Pe[so0a1 Income Taz. Emit)oysLWnhholdingS?x._Rsagy_IranSlaLSax...5a1e4 aruLlis?s TAx?..L!gY1d?0e?YelS)SesAx?11')OIeLCia1119L5?IDadlalLaOd MWalbus.Iax liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such properly is situated and shall not attach to stock of gads, wares, or merchandise regular' 1 used in the ordinary course of business of the taxpayer. The lien has priority om the date of entry of record. 1 n112 THRU 1211112 201. 000541 1117 THRU 127t17 19% 000171 1111M THRU 1211111 111 000201 1 n M THRU 1271115 17. 000756 1n116THRU 1271116 101. 000271 111187THRU 1271117 0% 000267 1e111THRU 121111 11% 000701 1142THAU 1271%2 11, 000217 1n117THRU 1M1161 rs 00OU2 11MTHRU 127111 h 000217 1111"THRU 121111 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 allot January 1, 1982 are subject to a variable interest that changes each calendar year. -.Interest is calculated as follows: INTERESTa (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)