HomeMy WebLinkAbout99-07744' I
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REVK•IBB(B 95) REV000K8
BUnEAUOFCOMPUANCE
DEPT.280WB
tl1RR106UR0• PA 1712B-ONe
-77yy
ILI `LC
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN : : ,;nu
SHOEMAKER, GEORGE
105 W KING ST
SHIPPENSBURG PA 17257-1127
COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA iY
EIN: 26.1545528/000 - " "
Notice Dale: December 21, 1999
Notice Number: 616.531.399.121.6
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, Ihere is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1
TAX TYPE 2
ACCOUNT IO 3
T' 4
5
TAX
6
7
PERIOD EVENT
PERIOD NUMBER
TAX
TOTAL
BE END DUE
EMPL 17554858 04.01-94 06-30-94
EMPL 17554858 07•
01-94 1
09.30.94 I 23. 39.17
EMPL
17554656
10.01.94
12.31.94
1 29
22229
359.34
EMPL 17554858 01.01.95 03-31.95 1 .58
491
58
7
.15
EMPL
17554858
0401.95
06.30.95 546
4
6
.58
54658 2661
726.61
EMPL
17554858
07-01.95 1
09.3
582,18
678.49
EMPL 17554858
10-01.95 I
12.31.95
1 528.16
1,085,82
545.94 1,028.09
9.00
INTEREST COMPUTATION DATE: 12-31.99
The undersigned, the Secretary of Revenue (or an authorized delegate) of the IES therein d d ue Ir
Commonwealth of Pennsylvania, u fromthis such t to a a true and correct
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTxpayer 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 December 21, 1999
(OR AUTHORIZED DELEGATE) DATE
PART I • TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
SHOEMAKER,GEORGE
NOTICE OFTAX LIEN
filed this
day of
al M.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens Section for 34Personal Income Tax 6 of the Tax Reform and of 19772 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 Ad, 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 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decandants with date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Ad of 1961, 72 P.S. Section 2485. 101 at. seq.).
Liens for State, 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).
LIEtSfORTAXE_S 2ENALDESANWbMEEIESS
GENERAL INFORMATION:
Cdr-Coration Tax Liens 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 fylnher notice 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 tiling of revival until paid.
Inheritance Tax Lj2U are liens on real estate which Continue until tax is paid.
Pst3onal Income Tax Emolover Y'dhholdinD T-x Re-Ily Trn<1er Tax ale<
and Use Tax iclu F ?elr s Tax y upon Use Tax Motor Carriers Road Tax and
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 priority from the date
of entry of record.
pLACUY-THE lLIK NQ1lCE.E0BM
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.
AU10 MAIJUEYIVAL9F NOTICE ANDPB10RITY OF NOTICE
SPENEBAL&)LE; 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 Commonweafth shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satislied from a subsequent judicial sale or liability with which
the property may be charged. EXCEPTION• The Commonweahh does not
maintain priority of tax liens over any existing mortgages or liens which are
properly retarded at the time that the tax lien is filed. $-M Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certhicate of release of any lien imposed
with rasped to any tax 8: (1) the liability is satisfied, satisladion 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.
corn EMENT OF 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.
C. S.. F. F., CL, CN.I. • 6% PER =UM JDUE DATE TO PAYMENT DATE)
C.I.,G.R.. C.A., S.T. •a%PER ANNUM DUEDATETO PAYMENT DA
S.L.N.E.G.R.M.I. •e%PERANNUM DUE DATE TO PAYMENT DATA
P.U.R. •1% PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE)
P.I.T., E.M.T. •T4 OF 1% PER MONTH OR FRACTION
MONTH OR FRACTION
S. a U. . W4 1% ANNUM
R.T.T.
INH a EST. -9% PER ANNUM
1% PER MONTH OR FRACTION
M 1% PER MONTH OR FRACTION
M C R.T.
O.F.T. .-111% PER ANNUM
TFor 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:
DEUNOUET DATE INTEREST RATE DAILY INTEREST FACTOR
1IMTHRUIV31Ia2 20% .0O 9
M301
11180 THRU 1WI1e0 11 '
000701
111&4 THRU 14/01184 11A .
00056
111RS THRU 12n1/95
M
74
111186THRUIMIM6 B% 2
11IM7THRU1213W 11% .000241
111/99THRUI2n1191
B%
047
11192 THRU IMIM2
7l.
.000192
111/95 THRU 12nlM 9% .000247
11195 THRU 129199 000192
11199 THRU 12/21199 7% .
---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 1, 1982 are subject to a
variable interest that changes each calendar year.
---Interest is calculated asfollows:
INTEREST= (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINOUENT) X (DAILY INTEREST FACTOR)
W- 77y/
RELEASE OF TAX LIENS AGAINST CERTAIN
PROPERTY BY THE COMMONWEALTH OF PENNSYLVANIA
THIS RELEASE is executed this 121h day of June, 2009, by the
Commonwealth of Pennsylvania, Department of Revenue ("RELEASOR"), by
and through its attorney, Valerie A. Barbin, Office of Attorney General, Senior
Deputy Attorney General, for the Commonwealth of Pennsylvania.
WHEREAS, the Commonwealth of Pennsylvania has tax liens filed of
record and docketed in Cumberland County, Commonwealth of Pennsylvania, at
No. 99-7744 and 08-6177 in the amount of $4,655.67 and $26,685.75, respectively,
(herein the "Tax Liens") against George V. Shoemaker.
WHEREAS, the tax liens may be liens against certain real properties
described as follows: those certain properties known as 229 Wood Street, Camp
Hill, Cumberland County, Pennsylvania (hereinafter the "Wood Street
Properties")
WHEREAS, the Estate of George V. Shoemaker desires the
Commonwealth to release its tax liens from the Wood Street Properties in order
to sell the Wood Street Properties; and
WHEREAS, the Commonwealth of Pennsylvania is willing to release its
tax liens from the Wood. Street Properties upon receipt of the sum of $10,000.00.
NOW THEREFORE, INCORPORATING THE FOREGOING BY
REFERENCE AND IN CONSIDERATION of the sum of $10,000.00 and other
good and valuable consideration, receipt of which is hereby acknowledge, and
intending to be legally bound hereby, the Commonwealth of Pennsylvania
(hereinafter "RELEASOR") hereby remise, releases, quit claims, extinguishes,
exonerates and forever discharges its tax liens from the Wood Street Properties.
RELEASOR, by this instrument executed by its duly authorized agent,
fully releases and discharges only the Wood Street Properties from the effect and
scope of the tax liens.
This RELEASE shall not affect in any manner the liability of any person or
entity for the full payment of the taxes represented by the tax liens except insofar
as the $10,000.00 received under this instrument shall be applied against the
balance of taxes owing under the tax liens.
IN WITNESS WHEREOF, R ELEASOR HAS CAUSED these presents to
be duly executed the day and year first written above.
RESPECTFULLY SUBMITTED:
THOMAS W. CORBETT. JR.
ATTORNEY GENERAL.
ATTEST: I3Y: C w?,
Valerie A. Barbin #055293
Sr. Deputy Attorney General
Office of Attorney General
Financial Enforcement Section
15"' Floor - Strawberry Square
Harrisburg, PA 17120
Direct: 717-787-4568
Fax: 717-705-7243
E-Mail vk?arbinc`atti7??e?ccrxeral.?ot
VERIFICATION
Valerie A. Barbin, Senior Deputy Attorney General, hereby certifies that she has
been duly authorized by the CommonvN ealth of Pennsylvania to execute this RELEASE,
and that this RELEASE is binding upon the Commonwealth of Pennsylvania in all
respects.
RESPECTFULLY SUBMITTED:
TOM CORBETT
ATTORNEY GENERAL
B ?': \ ", (J-1 ?
Valerie A. Barbin #055293
Sr. Deputy Attorney General
Office of Attorney General
Financial Enforcement Section
15"' Floor Strawberry Square
Harrisburg, PA 17120
Direct: 717-787-4568
Fax: 717-705-7243
E-Mail: vbarbin@,attorneygeneral.gov
AFFIDAVIT
COMMONWEALTH OF PENNSYi.VANIA
COUNTY OF CUMBERLAND
Before me this date personally appeared Valerie A. Barbin, Senior Deputy
Attorney General of the Commonwealth of Pennsylvania, wherein she
acknowledged that the foregoing RELEASE is the free and binding act and deed
of the Commonwealth of Pennsylvania.
?k? ,
Valerie A. Barbin
Sr. Deputy Attorney General
Office of Attorney General
Commonwealth of Pennsylvania
SWORN TO AND SUBSCRIBED
BEFORE ME THIS C?eZ-4 DAY
OF ????(l(19,
J
Notary Public
Cf71VMUNVl - ? Itf C' "s..hsiiSYtVA,, .t
NOTARIAL SEAL
PATRICIA A. ROBISON# Notary public
Boro of Enola, Cumberland County
My Commission Expires June 2, 2010
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