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Home My WebLink About99-06584 I t No. 9O'-1AsrV Civil Term VS. Court of Common Pleas Cumb. Co. t 6,t 4? REVw1511e•6e1 R4VINOW 11I11MA9 oR COMPLUVrA DER. "M4 INRR18wAn. ?A 171714646 4qG- (a, Vy COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE C4(r T ^G F'll ?'?? C1 - LEPLEY/ MICHAEL 626 CAMP HILL SHOPPING MALL CAMP HILL PA 17011-5115 (? 10-)-PA q °' OV, CDC [ R CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26.1807829WO Notice Date: October 19, 1999 Notice Number: 356.025.899.101.4 ?! 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 In your county. P 73(.7 1 2 3 4 5 6 7 XTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL [ PERIOD PERIOD NUMBER DUE DUE BEGIN END 80886353 SALES 03.01.99 03.31.99 1 614.43 651.71 TOTAL: 514.43 651.71 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 to be a true and correct copy of a lion against the above named taxpayer lot 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 lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be, a. ?/'??sgJ? V SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) October 19, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LEPLEY, MICHAEL NOTICE OF TAX LIEN filed this day of at m. LIENSF9RTAXES 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 346 of the Tax Reform Code of 1971, 72 P.S. Section 7346, as amended. Liens for Realty Transfer Tax arise under Section 11 12•C of the Tax Reform Code of 1971,72 P.S. Section 8I 12•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 Tex arise under Chapter 96 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 of. seq., 72 PA. C.S A. Section 1701 at. seq. (For decendarlts 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 of, 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 lot Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9816). LIENS EORIAXES P_ENALTIESANDINTC•REST GENERAL INFORMATION: ;`eefROlAhoIIla7LLienS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and pruperty. both real and personal, wrift-m1utthet notice.. 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. InbetftanoJ&,1 Ljen5 are liens on real estate which continue until tax is paid. Eetsonal lncome Tax. EmoloyeLWAhheldln2Mm-ROAhyltan518LTax..SaleS and JJSa TBx .2,,4712 dEuelsla s`EyelSlSaIax MmDLGaulats9oad Tait Aoil Me1D1huSJAa 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 lien has priority from the date 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 Piopony, 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 Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is snualed. AUTOMATIC REVIVAL _OFNOTICE ANQPRIORRY_OENOTICE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refifing 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. EXCEEDOPL The Commonweahh 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. tO15, No. 138. RELEASE-OF-LIEN Subject to such regulation as the Secretary or his delegate may piesaibe, the Secretary or his delegate may issue a certificate of release of any hen imposed with respect to any lax 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. EXCEP110N; Interest on Corporation Taxes is computed after a lien is paid. SEMEMENLOF_ACCOUNI 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 pennies, and assessed and accrued interest up to the interest computaticn 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 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.I.. CNI •M PER MOM (DUE DATE TO PAYMENT DATE) O I .O A.. CA. ST . • e1. PER ANNUM (DUE DATE TO PAYMENT DATE) a L.NE.G P. M I. •e1. PER ANNUM (DUE DATE TO PAYMENT DATE) PUR •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P IT. EM T. •34 OF I% PER MONTH OR FRACTION S A U • 32,6 OF 15, PER MONTH OR FRACTION ATT. •61, PER ANNUM INHA EST. 0% PEA AP14M L FT. F U T • 1% PER MONTH OR FRACTION M C R.T. . I% PER MONTH OR FRACTION 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 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 THnU 121112 20% 000640 111,13 THRU 12,3113 16% OOM76 111N THRU 12,3116 11% .000301 1115 THRU 1213115 I> 000056 11146 THRU 121119 101. 000274 1107 T14AU 12,3147 9% .000247 11141 THRU t213141 11% .000301 11142 THRU 1213142 9% ,000267 11,93 THRU 1213116 71. 000192 111,95 THnU 12131,98 A .000267 111199 THRU 121149 7% .000162 ...Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid o8. ...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 DELINQUENT) X (DAILY INTEREST FACTOR)