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Home My WebLink About99-06591 i No. y'4-GS"s'i Civil Term -.Ud 41 VS. -A,26es e court of common Pleas Cumb. Co. r A k I i t ItEv*151(?15) a¢voooro BUREAU OF COMPUN CE OEPr. 210M1 11ARRraBURO, PA 17121-MO bliff- X591 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 59 (C? ^`l 1 1 7: r? Ca1:, - I''aY NORTON, ANDREW L ?' • - 213 3RD ST NEW CUMBERLND PA 17070-2154 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 211.64.6887000 Notice Date: October 19, 1999 Notice Number: 358.169.599.101.4 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. ( ,Ql P 737"), 1 2 _ 3 TAX TYPE ACCOUNT ID TAX 4 TAX VENT 6 7 PERIOD PERIOD NUMBER TAX DUE TOTAL DU BEGIN END E SALES 80588341 01.01.99 03.3 1.99 1 1,708.67 2,165.79 TOTAL: 1,709.67 2,186.79 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10.29.99 The undersigned, the Seaetary of Revenue (or an authorized delegate) of the Commonweahh of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS Of 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 ease may be. rt. y-a? SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) October 19, 1999 DATE PART 1 • TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HORTON. ANDREW L NOTICE OF TAX LIEN filed this day of at m. LIENSFOR 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 Realty 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.SA. Section 1701 at. seq. (For decandants with data of death prior to December 13, 1982, liens arise underthe 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 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: CQIpQIAIIQnTaxLiens 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.hlnhol police, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lion remains in full force and validity without filing of revival until paid. InhefitanceTax-Liens are liens on real estate which continue until tax is paid. P_ttsQn"comeTAx. Employer_WdhhQldinglax,_Realty-Ttanslo0ax. Sales andS)sesas -Liquid-Euels_Tax..Euel_USOJAx.MOtOLGaniers Road Tax and MQtQIbVBlax bens are hens upon the franchises as well as real and personal property of taxpayers, but only offer 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 OFTHE FILING NOTICEEQRM PLACE OF FILING: The notice of lion shall be filed: (a) In the case of Real Piopeny, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the rase of Personal Property, whether tangible or intangible, in the oPoca of the Prothonotary of the county in which the property subject to lion is situated. AUTOMATIC REVIVALGF NOTICE AND-PIRIORRYOf NOTICE GENERAL_AULE,' According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling 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 liabildy with which the properly may be charged. EXCEP IQM 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 hen 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 delegate may issue a certilicate of release of any lien imposed with respect to 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 legally unenforceable. EXCEPTION. Interest on Corporation Taxes is computed aher a lien is paid. SETTLEMENT-OFACCOUNT The 'Total" column (Column 7) lot 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 face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien liling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes duo on or before December 31, 1981, interest is imposed at the following rates. CS. FF. CL.CNI •64 PER ANNUM (DUE DATE TO PAYMENT DATE) CL OR. CA. ST. • 0% PER ANNUM (DUE DATE TO PAYMENT DATE) D I L . NE.OP.MI •65. PER ANNULI (DUE DATE TO PAYMENT DATE) PUR -1% PER MONTH OR FRACTION(DVE DATE TO PAYMENT DATE) PIT. EMT • 14 OF 1% PER MONTH OR FRACTION eau 14 OF 1% PER MONTH OR FRACTION FIT •APER ANNUM INH A EST • 65. PER ANNUM LFT_FLIT • 1% PER MONTH OR FRACTION MCRT •1% PER MONTH OR FRACTION OFT. •IR PER ANJLM 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 1213112 201 .000541 1'110 THRU 12,3113 16% 000171 VIIM THRU 12,3111 11% 000301 1,115 THRU 12'31125 In 000756 111 IT RU 1213116 iP. .000274 S 1111THRU 1213147 9+. 000247 INU THRU 12131/91 11% 000701 1,1192 THRU 12,3112 V. 00020 1113THRV120141 1\ 000102 1,1195 THRU 12,3191 9% 00020 111,99 THRV 12171,99 7% 000102 ...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 I, t982 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)