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HomeMy WebLinkAbout99-07744' I _I I . 4 I No. Civil Term I i I i , I ?a vs. Court Of Common Pleas Cumb. Co. t r ' I qtr !I r: i , 1?f i II ? i II ? V , I ? 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 y? S??JL s;',?,efl ?'? ?.,.; ,,; fi ?y ..? ?,; y?. D? ????? ?????- ?? ?-?? ?? ? ?? ????1