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Home My WebLink About99-06552 i No. 91-6s? Civil Term I i VS. , i Court of Common Pleas Cumb. Co. . t 'n"j, 1 J 1 1 j If ,. 1 REVwtse past 116"Oero BUREAU OF COkVVAKI DEFT x90WO 1WUieaURO.OA 1/1214646 A)o. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 0; L?j,,. V3 ^T q7 - IS ewcl., 0n,?'1 rl ?' 53 V HOME PARAMOUNT PEST'6O9TRQ "C 2011 ROCK SPRING ROAD FOREST HILL MD 21060 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 64.0762970N00 Notice Dale: September 13, 1999 Notice Number: 265.30I.699A90.6 49.oo FEU C l: °4 919.2 C 2-P 7 323 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lion to be entered of record in your county. l1-z pkoa)E e.7C(_ co;-44 Jr-P-P av moo Igla'097 /Jrlm t:_ 1"?Y2?r??niiJ? 'ItEc4 Ci. l?a?r? ("ism DS,uvG. 1 2-- - 3 - -4 - - - - - 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21629490 09.30.95 09.30.95 1 40,119.02 61,126.16 TOTAL: 40,119.02 61,125.16 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.23.99 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, idler 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I • TO BE RETAINED BY RECORDING OFFICE September 13, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS HOME PARAMOUNT PEST CONTROL C NOTICE OFTAX LIEN filed this day of at m. LIENS.FOATAXES Liens for Corporation Taxes arise under Section 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 at 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 n 112•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. Sectior 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad of 1961, 72 P.S. Section 2485 • f01 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 4,197 1, 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, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation_Ta1LLions provided under the Fiscal Code arise at the time of settlement (assessment) and are hens upon the franchises and properly, both real and personal, Wl111 rDJUnh0LnOhoe, 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. InbelitarfulaxLiens are liens on real estate which continue until tax is paid. P5I50naUnQQrne TM Employar_Wdhhv)dingSan. Aealty_1ransfeLTak_Sale5 and?ls?iax. LiquidFuelssax._EuoLUs?Iarc..Motvr_Catriers_Roadsax?lrxl MDIQrbUljAx liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter 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 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 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 subject to the hen is situated and (b) in the case of Persnnal Properly, whether tangible of intangible, in the office of the Prothonotary of the county in which the properly subject to lien Is situated. ALITOMATIC.REVIVAL.OF NOTICE AND PRIORITY-OF-NOTICE GENERAL-RULE; According to the Fiscal Coda, the Notice of Lien is automallcally revived and does not require raiding 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 liabhlywlthwhich 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. 139. RELEA3E.OFLIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certllirate of release of any lien imposed with respect to any tax N: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENLOF_ACCOUNT The 'Total' column (Column 7) for each type of tax listed on INS 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. 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, 1981, interest is Imposed at the following rates. CS. FF. C L.CNI •6t PER AWUM 10 UE DATE TO PAYMENT DATE) CI.O R. CA. ST. - 1\ PER INNUM(DUE DATE TO PAYMENT DAT91 6L.NE.. GP,MI •1LPER ANNUM (DUE DATE TO P29MENT DATE) PUR •1% PER MONTHOR FRACTION (DUE DATETO PAYMENT DATE) PIT. EMT. •140FI%PERMONTHORFAACTION • AU •34OFt?PERMONTHORFRACTION FIT.T oN PER ANNUM NHa EST •M PER ANNUM LFT.FUT. •ri PER MONTH OR FRACTION MCAT. •I% PER MONTH OR FRACTION OFT •1R 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 delciencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the lollowirg tales: DELNOUENT DATE MEREST RATE DAILY INTEREST FACTOR Ii1,12 THRU 129112 M 000541 to 92 THAU 129113 165. 000121 lilL14 THRU 121114 11% 000201 111125THAU 12.1115 I7 000256 111,16 THRU 127116 1D% 000274 Imitl THRU 121117 9% 000247 1n11THAU t21111 11% 000201 11112THRU 12111: 94 000247 L92THRU 129114 Ii ?% 000112 9 1 "THRU 121 INI 15, 000247 19199 THRU 121119 7% .000112 •.. Taxes that become delinquent on or before December 31, 1981 will remain a constant interest tale unlit 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X (DAILY INTEREST FACTOR) L ? 1 ?? GV r_ A b C3 LL O? .a LLi z a z z ?? o U OV Eli tE C; z O U w I zV O i v U z Q UO z O zw ¢ v a 00 N j w a j cr 0 a ?O a U w O 2 m O w z w J z w J O w O O Q REYK•1327 N•NryREV00Klq BUREAU OF COMPLIANCE DEPT. 71041 NARRISSURO, FA 17121-ONS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. HOME PARAMOUNT PEST CONTROL CO INC 2011 ROCK SPRING RD FOREST HILL MD 21050 To the Prothonotary of CUMBERLAND County: AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 99.6552 DATE FILED: October 28,1999 EIN: 54-0762970/000 NOTICE NUMBER: 494.257.699-122-1 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note, was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 21 day of December, 1999. t( , Robert A. Judge, Sr. Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance