HomeMy WebLinkAbout99-06585
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COMMONWEALTH OF PENNSYLVANIA
mmorcoeruAMU DEPARTMENT OF REVENUE
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AUTHORITY TO SATISFY
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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COURT OF COMMON PLEAS OF
HALSEY SEED COMPANY INC. CUMBERLAND COUNTY,
454 RAILROAD AVE PENNSYLVANIA.
SHIREMANSTOWN, PA 17011-5601
Docket Number 99.6585
Date Filed 10119199
Class of Tax sales
Account Number 80.928221
Assessment Number 10101198 12131198
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action,
acknowledges having received of the Defendant above named, full payment and satisfaction of the atwvo
captioned LIent Judgement Note, with the Interest and costs thereon duo It; and desires that satisfaction be
entered upon the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby
authorized and empowered, In the name and stead of the Plantiff, to enter full satisfaction upon the record as
fully and effectually, to all Intents and purposes, as we could were we present In person to do so; and for so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 20TH day of JANUARY,2000
ROBERT A. JUDGE, SR.
Secretary of Revenue
DOROTHY A. T0770V
Director, Bureau of Compliance
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"`"`'199 "14)FAV 0010 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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HALSEY SEED COMPANY'INC
454 RAILROAD AVE
SHIREMANSTOWN PA 17011-5601
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 88.03446471000
Notice Date: October 19, 1999
Notice Numb»r: 356.210.399.101.4
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 aunty.
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TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 80928221 10.01.98 1231.98 1 0.00 1,735.82
TOTAL: 0.00 1,735.82
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, candies 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,
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.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
October 19, 1999
DATE
PART 1 • TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
HALSEY SEED COMPANY INC
NOTICE OF TAX LIEN
filed this day of
at m.
LIENS EORTAXES
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 346 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. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decondanis win date of
death prior to December 13,1982, liens arise under the Inheritance and EsialP
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.
Lions for Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code. (75
PA C.S. 9816).
LIENS.FOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION.
CW99111110_INLLIsns Provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and properly. both
real and personal, Wlt"Qlullhefnogce. The filing of a Notice of Lien with a
county Prothonotary is not a requisite. and the hen remains in full force and
validity without filing of revival until paid.
InhetBanDe IaxLieas are hens on real estate which continue until tax is paid
P_elsonaUnoomtJm-EmployeL-WdhhoidingJaa. Realty_ItansfeLIax,.Sales
andSJSe Iaa Liquid Eusls Tax FysLUSa_Iaa MotDt Caruats Road_Taxand
MDIO1bufiJAx liens are liens upon the franchises 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 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 priority Irom the date
of entry of record.
PLACE OF-THE FILING NOTICE FORM
PLACE OF FILING: The notice of hen 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 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 REVIVAL OF NO.TICEAND.PRIORMLID NOTICE
GENERAL-RULE; According to the Fiscal Code, the Notice of Lien Is
automatically revived and does not require rehling 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 liabilitywith which
the properly may be charged. E`(CEPJ10N: The Commonwealth does not
maintain priority of tax hens over any existing mortgages or liens which are
properly recorded at the lime that the tax hen is filed. SEE; Act of December
12, 1994, P.L. 1016, No. 138.
RELEASE-OF 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 lu any tax d. (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 legacy unenforceable. EXCEETIO&
Interest on Corporation Taxes is computed after a lien Is paid.
SETTLEMENLOEA000UNi
The'Total' column (Column 7) for each type of tax listed on this Notice of Lion
comprises the balance of Tax Due (Column 6) plus assessed additions and/or
penalties, and assessed and accrued interest up to the interest computation
dale on the face of this notice.
It 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 dale to and through the payment date.
For any delinquent taxes due on or before December 3t, 1981, interest is
imposed at the following rates.
CS, FF, C L. CNI •K PERArNUM1DUE DATE TO PAYMENT DATE)
CI. GR. CA. ST. • M PER ANNUM (DUE DATE TO PAYMENT DATA
eL. NE,G P.M .1 •64PER ANNULMIOUE DATE TOPAYNENT DATE)
FUR •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
PIT, EMT. • 14 OF 14 PER MONTH OR FRACTION
sA6 • 14 OF 14 PER MONTH OR FRACTION
RTT •14 PER ANNUM
INN A EST • 8% PER ANNUM
LFT.. FLIT • 1% PER MONTH OR FRACTION
MCRT • 14 PER MONTH OR FRACTION
OFT. •11%PERANNIAA
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
11112 THRU 111142 204 0"I
VPU THRU 121113 19% 000139
111/x THRU 12111" 11% 000201
111198 THRU 12,31,95 124 .000189
11146 THRU 1211196 104 M274
9117 THRU 121147 N. 0002117
11119 THnu Ib2t41 11% .000101
11112 THRU t21142 11% 000217
Vb"THRU 121311" 7% 000192
111,98 THRU 1211199 94 000247
?140 THRU 12,311" 7% .000192
...Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid a",
...Taxes that become delinquent on or after January t, 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)