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Home My WebLink About01-0376 FX~t,~REVK-159j9~Q5) REVOOOK9 *" BUR/(E%AU/VOiF/VOOM~~E DEPT. 260946 HARRIS URG, PA 1]128-0946 C~9ogq ~ Ib~~S COMMONWEALTH OF PENNSYL'VA~~~ ~~~ ~ ~ ~t DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 4f: ;, +;?f_~;-~1`w'E MCNEIL, ANGELA M 522 E SIMPSON ST MECHANICSBURG PA 17055-6506 COURT OF COMMON PLEAS OF QI .IAN 19 pM ~a CUMBERLAND COUNTY, PENNSYLVANIA ~U~R~3~A.~f~~~H'+IVVtL~?~1! TEMP: 1 0 00 21 1 9 7/0 00 P~rY' ^+ri.Y~y Notice Date: January 7, 2001 Notice Number: 738-468-301-010-2 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END USE 10008303 - 03-Oi-00 03-31-00 1 764.88 1,101.47 TOTAL: 764.88. 1, t 01.47 " FILING FEE(S): ~ 9.00 C? Q i. ._.t .~~~ ~m - { 'V - ~ ~p' ~ -t -G <J' K INTEREST COMPUTATION DATE: 01-77-07 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. Q~ - January 7, 2001 SECRETARY OF EVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MCNEIL, ANGELA M NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILING NOTICE FORM PLACE OF FILING The notice of lien shaA 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 fo lien is situated. AUTOMATIC REVNAL OF NOT CE AND PRIORITY OF NOTICE GENERAL 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 !lability 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 OF LIEN LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income lax 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 8172-C, as amended. - Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 267 i-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 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P,S. Section 2485 - 101 et. 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). - A (~ LIENS FOR TAJ(ES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real anq personal, with no further 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 filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until taxis paid. Personal Income Tax Employer Withholding Tax Realty Transfer Tax Sales and Use Ta~Liquid Fuels Tax Fuel 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 priorityfrom the date of entry of record. 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 any tax it: (1) the IiabiGtyrs 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. E_KCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT 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 fo the interest computation date on the face of this notice. If payment or settlement of account is made aker the interest wmputation !fate, the payment muss 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 folbwing rates. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.fl., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMFM DATA B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATA P.U.R. -1%PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATA P.I.T., E.M.T. - 3/4 OF t % PER MOMH OR FRACTION S.&U. -3140E i%PER MONTH OR FRACTION R.T.T. -6%PER ANNUM INH&EST. -6%PER ANNUM L.F.T., F.U.T. - 1%PER MONTH OR FRACTION M.C. R.T. - 1 %PER MONTH OR FRACTION O.F.T. -18%PER ANNUM For 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: - DELINOUFMDATE !MEREST RATE DAILY INTEflEST FACTOR iH/82 THRU 72/37/82 20°k .000548 1/1/83 THflU 12/31/83 18°/ .000436 1/1/84 THRU 12/31/64 11% .000301 1/1/85 THRU 72/31/85 13% .000356 1/1/66 THRU 12/31/88 10% .0002]4 7/7/e]THRU 12/31/67 9% .000247 t/t/88 THRU 12/31/81 11% .000301 7/7!92 THRU 12/31!92 9% .00024] 7/7/93 THRU iPJ31/94 7°k .000192 1/1/95 THRU 72/37/96 9% .000247 1/1/99 THRU 72/31/99 7% .000792 1/1/00 THRU 72/31/00 il% .000219 1/7107 THRU 12/31/07 9% .000247 ---Taxes that become delinquent on or before December 31, 1 981 will remain a constant interest rate until the delinquent balance is paid oH. ---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 OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)