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Home My WebLink About99-07705IIi i i 1 No. 99. 7;ae Civil Term I 3 I; T t VS . Court of Common Pleas Cumb. Co. w' RFVK•159(9.95) REV000" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COIAPLIANCE DEPT. 280916 BARRISBURG. PA 11129.0916 CERTIFIED COPY OF LIEN COURT OF UMBERLAND COUNTY PLEAS OF C? 1 C ( l l D "/ PENNSYLVANIA HORTON9 ANDREW 213 3RD ST NEW CUMBERLND Ov L PA 17070-2154 1 2 TAXTYPE ACCOUNT ID SSN: 211.54.6887/000 Notice Date: December 12, 1999 Notice Number: 545.814.299.120.7 n 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 ccunly. t 4 -99 04-01 FILING 1,692.29 9.00 INTEREST COMPUTATION DATE: 12.22.99 payer and which. of the unpaid TAX.INTEREST, ADDITIONS orI PENALTIES therein tobe atrue and correct cerfif copy of undersigned, The againstlhe above named taxpayer authorized NTER after demand for payment thereof, remains unpaid. The amount o1 such unpaid hTAX. o h, las the ESse ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's properly, real, personal. . ? may be. SECRETARY OF OF REVENUE (OR AUTHORIZED DELEGATE) PART I • TO BE RETAINED BY RECORDING OFFICE 6 I 7 TAX TOTAL DUE DUE December 12. 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS HORTON,ANDREWL NOTICE OF TAX LIEN filed this at day of M. LIEN- FOR 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. Sedion 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 et. seq., 72 PA. C.S.A. Section 1701 et. 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 et. 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). LIEMSFQMMES .PENA(TIE_$_ANDJNRREU GENERAL INFORMATION: Cior0O rd110n Tax Lied 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 further notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. Inheritance Tax Lien are liens on real estate which continue unlit taxis paid. E9rsonal and Use ITnacox me I TLiad z Emooy r V holdina Tax Realty) 1 r Taz i Ta hens are e liens u uppon t F fthe Usefranchises T x as Motor rners Road Taz and Motorbus x wall as' s 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 lien has priority from the date of entry of record. PLAtCF--0 FIHE-EluNUO11CF EoBM PLACE OF FILING: The notice of lien shall be filed: (a) In the case ofpropertyReal Properly, in the office of the Prothonotary of the county in which the subject to thinte lien iibslesituated and (b) in the case of Personal Propeny, whether tangible or ang, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AULQMATIQ REMWAL_QEd_0J1U-AND 2RIOR)LQE-N0MU G.ENEBAL-BMLE; 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, 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 lien is filed. 5Y-E- Act of December 12, 1994, P.L. 1015, No. 138. RELI A$U-ELIEPI 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. SfEaUMEKLOF 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 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.. F.F., C.L. C.N.I. • ee. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G.R., C.A.. S.T. • 6% PER ANNUM (DUE DATETO PAYMENT DATE) B.L. N.E, G.P.. M.I. - M PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. •I% PER MONTH OR FRACTION (DUE DATE TO PAYM ENT DATE) P.I.T..EM.T. - 94 OF 1% PER MONTH OR FRACTION S. 8 U. • 914 OF 1% PER MONTH OR FRACTION R.T.T. -6°: PER ANNUM INN a EST. • I PER ANNUM LF.T.. F.U.T. • 1_. PER MONTH OR FRACTION M.C.R.T. - 1°+ PER MOMH OR FRACTION O.F.T. -183. 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: DEUNCUENT DATE INTERESTRATE DAILY INTEREST FACTOR 11IM2 THRU 121]1/82 111/93 THRU 12015] 20n •000548 11154 THRU 1201/81 1.0001]8 111185 THRU 1201/85 l1% .000]01 11I56 THRU 1201/86 IT .000336 11157 THRU 12131187 10% .000274 1/158 THRU 120151 11% •00247 11152 THRU 120152 .000301 1/t/ 93 THRU 120151 9% .000247 11155 THRU 1201198 T .000192 In/ 99 THRU 120159 7' .000247 .000192 ---Taxes that become delinquent on or before December 31. 1981 will remain T^ 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) 1i