Loading...
HomeMy WebLinkAbout99-07716i No. 9 ?- »i 4p Civil Term VS. Court of Common Pleas Cumb. Co. r i i F?r i I fl i i r' REVK-159(9.95) REV000K9 BUREAU OF COMPLIANCE DEPT. 2909/6 HARRISBURG, PA 17129-09,16 PEGGY A HACKENBERRY DBA WHITE MT CRr SIMPSON FERRY RD Cp CAMP CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF -' CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1706030/000 - Notice Date: December 12, 1999 •• - Notice Number: 545.559.299.120.7 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. Pfi4.oa 0& 83109 IK" 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18060715 07.01.94 09-30-94 1 249.65 546.97 EMPL 18060715 07.01.95 09-30-95 1 257.08 540.93 EMPL 18060715 10.01.95 12-31.95 1 170.76 355.42 EMPL 18060715 01.01.96 03-31.96 1 164.64 339.02 EMPL 18060715 04-01-96 06-30.96 1 220.52 449.08 EMPL 18060715 07-01.96 09.30.96 1 - 348.83 702.46 TOTAL: 1.411.48 2.933.88 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 end 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. i?! a-. SECRETARY OF "REVENUE (OR AUTHORIZED DELEGATE) PART I -TO BE RETAINED BY RECORDING OFFICE December 12, 1999 DATE -4 MT e2>:RTyl.?2Y ?CA-Std eli7?oJ - /z.zi/F COMMONWEALTH OF PENNSYLVANIA VS PEGGY A HACKENBERRY DBA WHITE MT CR NOTICE OF TAX LIEN filed this day of M. LIENS-F_OBSAXES 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 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 Seclion I of. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate 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. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIEN$-EQR-TAXES -P NALTIESANDJNTEREST GENERAL INFORMATION: C41pgraGDDJA?LL1511s provided under the Fiscal Code arise at the lime of settlement (assessment) and are (lens upon the Iranchises and property, both real and personal, wi11noJu 1hrtLODlic% The tiling of a Notice of Lien with a County Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inherita9C,eSaXJ j9n$ are liens on real estate which continue unlit tax is paid. Persanal towme Tax.EIDPIvYflr Withholdinc Taz Really TransIP.LIaB,_Sd1e aDd_USeSax?LiAUId_Eu1tl£L<Tx Fuel Use Tax MyDLCeaIfiQI;J32ad1axa0d Motorbus Taz 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 properly is situated and shall not altach 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.EILINC NOTICE.FOBM 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 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. AUiOMATIC-iEYIVAL_OF_NOTICEAND-I?R19RUY-OF-NOTICE SRENEIIALRULE: According to the Fiscal Code, the Notice of Llen is aulomalically revived and does not require Telling 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 property may be charged. EXCEEJON: 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. BELEASUELIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a wrtiliwte of release of any lien imposed with respect to any tax it: (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 alter a lien is paid. SETLLEMENLOFACCOUff 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. -BL PER ANNUM (DUE DATETO PAYMENT DATE) C. I.. G.R.. C A.. S.T. • e. PER A"uM(DUE DATETO PAYMENT DATE) B. L. N. E.. G. P.. M.I. -8•. PERA (ODyE DATE TO PAYMENT DATE) P.U.R.. •1% PER MOMHOR FRACTION (DUE DATETO PAYMENT DATE) P.I.T..EM.T. • 514 OF 19. PER MONTH OR FRACTION S.a U. •311 OF 1% PER MONTH OR FRACTION R.T.T. • r PER ANNUM INHa EST. -e. PER ANNUM LF.T.. F.U.T. • It PER MONTH OR FRACTION M.C.FIT. • 1% PER MONTH OR FRACTION O.F.T. •Ie. PER ANNUM For all taxes that are originally due and payable on and after January I, 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: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182THRU 12/51182 20% .0005111 111183THRU I V3 I NS 181, .0001511 1111U THRU 12131/84 11% .000301 111185 THRU 12131/85 131. .000356 n 6THRU 12131180 10'. .000274 111187 THRU 12/31,87 95. .000217 111189 THRU 12131/91 11% .000501 111192 THRU 12131192 0•w .000247 111193 THRU 12131194 T. .000192 111195 THRU 12131,90 8'. .000247 111199 THRU 12131199 Tw .000192 --.Taxes that become delinquent on or before December 31. 1981 will remain a constant interest rate until the delinquent balance is paid oil. ---Taxes that become delinquent on or alter January I, 1982 are subject to a variable interest that changes each calendar year. ...Interest is calculated as follows: INTEREST= (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)