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Home My WebLink About99-06581 No. -GSA/ Civil Term V5. Court of Common Pleas Cumb. Co . j A 1 i - i I: i 1 i1 REVK.150 (?es) REV000101 BUREAUOFCCYPUANCE DEP'r. zwwe IaInSIRRO. PA 17126 MS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ni c ' ?`F' E CERTIFIED COPY OF LIEN q1_ / SPI ?Q/r--- ?iA?Y (n °? prT ?9 Fill 2: i4 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA LIBERTY EXCAVATORS INC SIN: 23.2023985000 PO BOX 517 Notice Date: October 19,1999 CAMP HILL PA 17001-0517 Notice Number; 355.873.499.101.4 PIZ, ., To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a candied copy of a lien to be entered of record In your county. PUA C" °M cAvl K. k 73Ly 1 V L/ 2 3 4 6 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21121728 0801.98 08.31.98 1 0.00 22.89 SALES 21121728 03.01.97 03.31.97 1 (1.38 905.99 TOTAL: 651.38 928.88 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10.29.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this lobe a true and correct copy of alien 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 lion in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the use may be. !? Q. V.0 SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I . TO BE RETAINED BY RECORDING OFFICE October 19. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS LIBERTY EXCAVATORS INC NOTICE OF TAX LIEN tiled this day of at m. LIENSFORIAXES 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 Really 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. 111 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, 9816). LIENS-FOR-TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: CWp?tation-TAIL_Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and propony, both real and personal, Wlth.no.funhornMice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the ben remains in full force and validity without filing of revival until paid. Inhe1ltan5ela3Llene are liens on real estate which continue until tax is paid. Emonal.Inc>ama Tax. E=IQYOLWjthholdm"x ReatW- iansfeLTa&-Sales and_UstLTa&JAuid Fuels taxJ-ueLU5oJa"ot0LGa0iers,Boad_Iound Mamffiuslex liens are liens upon the Iranchlses 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 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. PLACEOF_THE FILING NOTICEFORM 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 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 properly subject to lien is situated. AUTOMATIC REVIVAL OFIIOTICEANO PRIORICY9ENOTJCE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonweahh. 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 whh which the properly may be charged. EXCEMON; The Commonwealth does not maintain priority of lax 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. 138. RELEASE-Of-LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the SecretAry or his delAgate may issue a cenilicate of release of any lien imposed with respect to any tax if: (I) 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. EXCERTKa- Interest on Corporation Taxes Is computed after a lien is paid. SETTLEMENTOF-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 addilions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the hen 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 CAT C1. O R. CA. S T. 8% PER ANNuM (DUE DATE TO PAYMENT DAM eL. N E.0 P., M I. • M PER ANNUTA/ DUE DATE TO PAYMENT OATS) Pug . • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT.,EM.T. •1'4 OF 1% PER MONTH OR FRACTION S aU • 714 OF 1% PER MONTH OR FRACTION RT,T. •e+. PERANUA INN A EST 4% PER ANNUM LF T_F V.T. •I% PER MONTH OR FRACTION MC AT • 1% PER MOWN OR FRACTION OFT •it%PER AfNuM 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 tax 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 111192 THRU 12131112 20\ .000541 11143 THRU 121]In] ta< 009131 1/134 THRU 12131/M tit. .000701 11137 THRV 1213135 17% .000779 11134 THRV;213139 10% 000274 i1iM THRU 12n117 9% .000247 11131 THRU 1213131 11% .990701 111192 THRU 12/71,92 0% 000247 111/91 THRU 12113./ 7\ 000192 1/135 THRU 12,2131 9% .000247 1/1199 THRV 121211'9 7% .000192 ...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 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 DELINOUENI) X (DAILY INTEREST FACTOR)