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Home My WebLink About99-077087 No. 9?• >>a? Ciull Term vs. Court of Common Pleas Cumb. Co. ?t l? {, 1 ?q j `! 1 I. L i. REVK•159(9.95) REV0000 COMMONWEALTH OF PENNSYLVANIA BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE DEPT. 2vow6 HARRISBURG. PA 17 11 9-0816 CERTIFIED COPY OF LIEN 9l9- 77766 Cuo COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HACKENBERRY,PEGGY A 3619A SIMPSON FERRY RD CAMP HILL PA 17011 s 60 SSN: 189.34.0497/000 Notice Date: December 12, 1999 Notice Number: 545-136.399.120.7 -t , a To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, [here is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 V y r TAX TYPE ACCOUNT ID TAX 4 TAX 6 EVENT 6 7 PERIOD PERIOD NUMBER TAX DUE TOTAL DUE BEGIN END SALES 21550096 01.01.97 01.31.97 1 SALES 21550096 02.01.97 02.28.97 1 435.34 725.34 470.58 780.80 TOTAL: 905.92 I ,506.14 FILING FEE(S): 9.00 l INTEREST COMPUTATION DATE: 12.22.99 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 lien 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. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) December 12, 1999 DATE 1 PART I • TO BE RETAINED BY RECORDING OFFICE I. COMMONWEALTH OF PENNSYLVANIA VS HACKENBERRY,PEGGY A NOTICE OF TAX LIEN filed this day of at IT. LIENS-0-M ESS 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 Ad of 1982, Ad of December 13, 1982. P.L. 1086, No, 225 Section 1 et. seq., 72 PA. C.S.A. Section 170t et. seq. (For decenciants 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, Ad 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). LIEtiUSRJAXU-MNALTI QS-AN 131N1E REST GENERAL INFORMATION: S@TRSEwIiDD_IatLLiB05 provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property. both real and personal, YAth no further [LO1j , 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. 1nbv1itance Tax LjQM are liens on real estate which continue until tax is paid. Personal 1awma-Tax Employer Withholding Tax Realty-Ra05feLT.dx,$ates a0d?)S.e Tax i uid Fuels Tax F I k Ta?f rotor Carriers Raadld7La0d Motorbus Tax 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 lien has prioritylrom the date of entry of record. PLACE-QE-THE-EILibL"QUC E-EQRM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the properly subject to the lien is siluated 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 situated. A.UTQMATLC-BE,VJVAL-QE-tLQI1CE-AND-MOERY OF NOTICE GENFBALLRUJ.E 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. SEE; Act of December 12, 1994, P.L. 1015, No. 138. HELEASE_oELIEN 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. S ELTLEM ENZQEAC_C_O UM 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. C.S.. F.R. C.L. C.N.I. - M PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G.A., C. A., S.T. • 6T. PER ANNUM (DUE DATE TO PAYMENT DATE) e. L. N. E. G.P., M.I. -64 PER ANNUM (DUE DATE TO PAYMENT DATE) P.U R.. • % PER MONTH OR FRACTION (DUE DATE TO PALM ENT DATE) P.I.T.. EM.T. • 314 OF 1°,. PER MONTH OR FRACTION S.8 U. .314 OF 1% PERMONTH OR FRACTION R.T.T. • 6`b PER ANNUM INHe EST. 6% PER ANNUM LF.T.. F.U.T. •1% PER MONTH OR FRACTION M.C.R.T. • 1% PER MONTH OR FRACTION O.F.T. • 189. PER ANNUM For all taxes that are originally due and payable on and after January t, 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: DELINOUFNT DATE INTERESTRATE DAILY INTEREST FACTOR III92 THRU 12/91182 20, .000548 111 re9 THRU 129193 1b. .000438 11194 THRU IV3181 I1% .000901 in 185 THRU 12131185 IV. .000356 111/86 THRU 12131/86 109. .000274 111187 THRU 12131187 94 .000247 11198THRU 12131191 11-- .000301 111192THRU 12131192 r A00247 111193THRU 12131194 r .000192 11IM5THRU 1291198 99. .M247 111199THRU 12131199 7% .000192 ---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, 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)