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Home My WebLink About99-06582 , t l No. Civil Term I VS. 0ems i 1 Court of Common Pleas Cumb. Co. i I .. i I { f ? REw41Se 1?95) REvoooto BUREAU OF CONPUANCE DEPT. 2eeNe HARRISBURG. PA n12e-0Na G REE EXCAVATING INC SUITE 101A 3 RICHLAND LAND CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RTIFIED COPY OF LIEN 519(1( T ':00URTOF COMMON PLEAS OF CUMBERLAND COUNTY, IRENNSYLVANIA •' EIN: 23.2900858AOO Notice Date: O lobor 19, 1999 Notice Number: 355.978.899.101.4 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there Is herewith transmitted a caddied copy of a lien to be entered of record In your county. rte- P-W ql," U 6214 l P ,P-7 ?LS i 2 3 4 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PER IO IOD P NUMBER DUE DUE BBEGIN EN EMPL 19486208 10.01.98 12.31.98 1 1,384.69 2,217.90 TOTAL: 1,384.59 2.217.90 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 Pennsylvanla, certifies this to be 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, shot demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is alien In favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the use maybe. Q. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 19, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS G REE EXCAVATING INC NOTICE OF TAX LIEN filed this day of at m. LIENS FDR TAXES 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 Flashy 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 of. 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.). Lions 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). LIENS_FOfLTAXES.PENALTIES AND INTEREST GENERAL INFORMATION. CglpDratiefLIaxliens 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_funheLnohce, 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. )OhetdAnceS"on9 are liens on real estate which continue until tax is paid. Patsen I ceme.Iax.lwloyeLWithholding_ "-ReatlylransleLTax-Sales andS)se_TasltqukLEvels_Inx._EueLUseJaa. NotoLCatftef"Qad_Tatiand MDlofbus Tax 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 property 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 hen has pnorny hom the data of entry of record. PLACE OF_THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the offico of the Prothonotary of the county in which the property subject to the hen i situated and (b) in the case of Personal Property, whether tangible or intangible, in the offico of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC_REVIVAL OF NOTICEANDPRIORRY_OFNOTICE GENERAL-RULE, According to the Fiscal C1de, the Notice of Lien is automatically revived and does not require rattling 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, or estate is satisfied from a subsequent judicial sale or liability with which the properly 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 lion is filed. SEE: Act of December 72. 1994, P.L. 1015, No. 138. RELEIISEOF-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 if: (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 lien is paid. SETTLEMENT 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 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 alter the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation dale to and through the payment dale. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. CS. FF,CL.CNI •11PER AIa1W DUE DATE TO PAYMENT DATE) C I. GR. CA. ST •6t. PER ANNUM (DUE DATE TO PAYMENT DATE) E,G P.MI Ill. - M PER ANINUM (DUE DATE TO I PUR AYMENT DATE) % PER MONTH OR FRACTION DUE DATE P PIT. EMT •3'4OF11PERMONTHORFRACTION s A U • 34 OF 11 PER MONTH OR FRACTION RTT •61 PER ANNUM INN A EST • 61 PER ANNUM LFT.FUT • 1% PER MONTH OR FRACTION MCRT •11 PER MONTH OR FRACTION OFT •IA PER ANIAN 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 11142 THRU 1213142 201 mug VI 13 THRU 12'2113 141 W 71 1V14 THRU 12,3141 111 .000201 11145 THRU 121145 121 00011% 11'16 THRU t2,3116 101. 000274 111477HRU 1211,97 91 000247 Vl Be THRU 12,3141 111 000201 1V92 THRU 1212142 9% 000247 11143 THRU 1211M 71 000192 11'95 THRU 12'3141 91 000247 1111*9 THRU 12'2149 7% .000192 ...Taxes that become delinquent on or bolero December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oil. ...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 a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)