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Home My WebLink About99-07717. M'?t+IIL?. s i No. 69- »i > Civil Term VS. Court of Common Pleas Cumb. Co. i 7 ? I 1 i i i i, I ? REVK•159 (9.05) REV0000 BUREAU OF COMPLIANCE DEPT. 2809/6 HARRISBURG. PA 17128.0918 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?q - 77 1-7 Cc,? VANBOSKIRK ,JEFFREY S 15 N 5TH ST LEMOYNE PA 17043-.1609 TAX TYPE I ACCOUNTID TAX I PERIOD TAX PERIOD BEGIN END ,...,- I 17RAAQRn 01.01.99 03.3199 CERTIFIED COPY OF LIEN 4* COURT OF COMMON PLEAS OF, CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.16355291000 Notice Date: December 12, 1999 Notice Number. 545.474.499-120-7 - To the Prothonotary of said court: Pursuant -lo thel Iavie of the Commonwealth of Pennsylvania. there is herewith t(Ansmitted a certified copy of a lien to be entered of record in your county.- S °l ?l EVENT TAX TOTAL NUMBER DUE DUE .72 INTEREST COMPUTATION DATE: 12-22-99 duel this to be a true and correct taxpayer and which, The of undersigned, lien against he above named taxpayer for unpaid TAX, INTERESTI, ADDITIONS orIPENALTIES thereincertif after demand for payment thereof, remains unpaid. The amount of such aid boTAX, th. as the ESST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal. SECRETARY OFREVENUE (OR AUTHORIZED DELEGATE) PART I • TO BE RETAINED BY RECORDING OFFICE December 12, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS VANBOSKIRK,JEFFREY S NOTICE OF TAX LIEN filed this day of at m. LIEN$FOR_ TAM 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 E I at. state Tax Act of 1982. Act of December 13, 1982, P.L. 1086, No. 225 Section death prriior to 72 PA. C,S.A. Section December 13, 1982, I ens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485. 101 of. seq.). Liens for Stale, or Slate 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_EORTA ES PENALTIESANDJNMBEST GENERAL INFORMATION: C91R41a11o -111 isIIS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with no further note 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 ions are liens on real estate which continue until tax is paid. Personal Income Taz Emoloyer Pthholding Tax Reath TranNP.r Tax. a P(s and Use Tax Ltq?d FLeI?a?FLe?se T z Motor Moto_ rhos Tax liens are lions upon the franchises as w I a real and p rsonal 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 data of entry of record. E?LACE_OETHE_F)4ING11OTICEF9RM 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. AUTQMATLGAEW-AL QENOTLCEANQ.PAIQRfrLOF-ROME 0ENERAL_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 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. EXCEPIlQN: 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. 10 15. No. 138. RELEASE-PE-LIEN 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 ny tax if: (1) the liability fs satisfiedlar, satisfandctioncostscon insisting of payment of the a a mount assessed together with all inest a respect thereof; or (2) the liability has became legally unenforceable. EXCEPTION. Interest on Corporation Taxes is computed after a lien is paid. SETT EMEhI I ACCOlIff 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. It 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.•G.R., C.A.. S.T.1 • 661, PER PER p p UTA (DUE DATE TO PAYMENT DATE) a. L. N.E.. G. P.. M.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.V.R.. •1% PER MONTH OR FRACTION (DUE DATE TO PAYM ENT DATE) P.I.T.. EM.T. - 014 OF 1: PER MONTH OR FRACTION S.a U. • 914 OF lA PER MONTH OR FRACTION R.T.T. . 64. PER ANNUM INN 8 EST. . 6 - PER ANNUM LF.T.. F.U.T. • 1% PER MONTH OR FRACTION M. •1% PER MONTH OR FRACTION O.F.T. .T. •1e-PER ANNU.1 For all taxes that are originally due and payable on and after January 1, f982, the PA Department of Revenue will calculate daily inlarest on all tax deliciencies 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 111182 THRU 12131162 20'. 111160 THRU 1213148] I gq, 6% .OOp648 NxHir 1/1184 THRU 129181 I .o VIMS THRU 12MIMS 1T.. .000901 11188 THRU 129186 lU .000166 111197 THRU IZOIB% 10 .000274 11188 THRU 1291191 11% .000274 192 THRU 1281192 T Y .000901 199 THRU 12MIlU .000274 llll96 THgU 129189 .000192 1n199 THRU 1291199 r 000247 ---Taxes that become delinquent on or before December 31 1 .000192 981 will remain a constant interest rate until , the delinquent balance is paid off. -•- 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)