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Home My WebLink About99-07710I a i No. "- 7?ia Clull Term i VS. 'r i I i Court of Common Pleas I Cumb. Co. 1 REVK-159(&O) REV000x9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. ]90"6 KARRISSURO. PA 17120-M6 CERTIFIED COPY OF LIEN # q9 - `7`1 LD C?(-,?-& LEPLEY, MICHAEL 626 CAMP HILL SHOPPING MALL CAMP HILL PA 17011-5115 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1J ?Lta EIN: 25-1807829/000 Notice Date: December 12, 1999 - -- "'-? Notice Number. 545-755.499.120.7 To the Prothonotary of said court: Puisuant to Ihe'taws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 0Ab, G() (7a Q ?I6-T? e 1,9 so"1 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19672005 01.01.99 03-31-99 1 167.30 241.80 SALES 80886353 05.01.99 05.31-99 1 380.51 462.44 SALES 80886353 02.01.99 02.28-99 1 374.56 544.21 SALES 80886353 06.01.99 06.30.99 1 492.32 580.82 TOTAL: 1,414.69 1,829.27 FILING FEE(S): 9.00 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) December 12, 1999 PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LEPLEY. MICHAEL NOTICE OF TAX LIEN filed this day of at in. LIENS E0RDXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code. 72 P.S. Section 1404, as amended. Tax Reform and of 197172 P S 9Sectionrl 7345, under as Liens Section or 345 Personal of the Income Tax amended. Liens Code of r197Realty Transfer Tax arise under Section 1, 1971,72 P .S. Section 8112•C, as amended 12•C of the Tax Reform 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 E et 1sega,172dPA ?CS.A. Section 1701 at. seq,(For decendants with date) of death to Decembe 13,1982. lien arise u prior 72 PSr Section 2485 5 101 at. seq'he Inheritance and Estate Tax Act of Liens for State, or State and Loral 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). LIEIiSfORIAXES.EENALli ES A QJ MREST GENERAL INFORMATION: Corloration Tax (:lens 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 furtheL0 ALm 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. Inheritance Tax Liens are liens on real estate which Continue until tax is paid. Par onal Income Ta)1..E0)pLDYer Wthholdinn Tax Realty TranS(aLIdE..S?l1l d dpd?l5e_Tax Liquid Fue3 T+x FLL9JSJ a Tax Motor ll as real andI erso al MDiorbus Tax liens are liens upon the Iranchises 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 priority from the date of entry of record. pLACLQETNE.EILINST NOTICEEOAM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real properly, in the office of the Prothonotary of the county in which the property subject to the lien 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 situated. AUTO MATLUEYJYALDLROMCE-AND3ALQHM OFNOTICE QENFRAI RULE; 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 Common udlallcla have priority to, and be paid in full, before any other obligation. judgement, lien, or estate is satislied from a subsequent judicial sale or liability with which the property 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. RELEASE-QE-LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certilicale of release of any lion imposed with respell to any lax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and vests in respect th (2 the nterest on Corporation Taxes is computed afterua lien paid. EXCEPTION: I SEIII.EMENT OF 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 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.F., C.L. C.N. I. -et PERANNUM (DUE DATE TO PAYMENT DATE) C. I.. G. R., C. A.. S.T. •M PER ANNIRA DUE DATE TO PAYMENT DATE) B.L.N.E, O.P.. M.I. : I% r. PER PER MONTH OR FRACTION (DUE DATET PAYM ENT DATE) P.I. R.. . 314 OF 1% PER MONTH OR FRACTION P.I.T.. E.rA.T. , 314 OF 1% PER MONTH OR FRACTION S. U. .65: PER ANNUTA R.T. T. . V. PER ANNUM LF. F.WIN U.T. EST. , 1% PER MONTH OR FRACTION LC.C R.T. .T. , 1% PER MONTH OR FRACTION M.T . O.F.T 10% PER ANNUM O.F.T. the PA Department of Revenue will calculateb daily interest on all taxy 1 1882 all taxes that are 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. 111182 THRU 1231/92 205. .000548 111111] THRU 1211199 185. .000438 1mm THRU 12181184 11A .000]01 1095THRU 1291185 1T .000]56 111186 THRU IWIM6 10% A00274 N 17 THRU 12J31187 9% .000247 l8 THRU 1291191 11% .000301 IIH92 THRU 1211192 V. .900247 111193 THRU 1213119/ T .000192 11195THRU 1291198 95. '000247 11199 THRU IM1199 75. .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oll. ...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: INTEDELINQREST = (BALANCE OF TAX UNPAID) X (DAILY INTEREST FACTOR) ER OF DAYS