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Home My WebLink About07-4957REVK-159 (12-06) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~, . 1911yY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SMERLING,LARRY W 115 E STRAWBERRY AVE MECHANICSBURG PA 17055-3361 SSN: 488-78-4495/000 Notice Date: August 18, 2007 Notice Number: 856-645-807-OS1-3 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 SALES 21541499 01-Ot-06 03-31-06 1 509.72 780.69 SALES 21541499 04-01-06 06-30-Q6 1 975.06 1,476.30 SALES 21541499 07-01-06 09-30-06 1 1,053.40 1,523.62 SALES 21541499 10-01-06 12-31-06 1 1,203.28 1,537.48 SALES 21541499 10-01-05 12-31-05 1 1,111.52 1,721.56 SALES 21541499 07-01-05 09-30-05 1 1,153.43 1,802.24 TOTAL: 6, 006.41 8, 641. $9 FILING FEE(S): 19.00 - -.._, _ - :~° - ~~ n'-r-T.- r~,~ _>>- -~. .~ ~ INTEREST COMPUTATION DATE: 08-28-07 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 maybe. ~ r""~ S RETARY OF UE (OR AUTHORIZE LEGATE) August 18, 2007 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~v^I-MONWEALTH OF PENNSYLVANIA VS SMERLING,LARRY W NOTICE OF TAX LIEN filed this day o -~_ at rn INNS FO-- R T°Yr~c Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 7 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 Inherftance 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). LIEN,~pR T Y c pENe- TIED eun I~~Te- GENERAL INFORMATION: ~~ ~-~~ Corteration TaY ~ ~a~~ 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 f rth •' 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. In i T_axi ICY are liens on real estate which continue until tax is paid. -n, d L-se TaY yiq yid F Is TaY F gel la A notorpUS T Y e Tak b otnr ('~.• r~ rro e P dY °f ~IPaYersrebut onlypaftehtf ehCa~e been entered antd do ket dnof 'cord by the Prothonotary of the county where such property is situated and hall not attach to stock of goods, wares, or merchandise regularly used in the rdinary course of business of the taxpayer. The lien has priority from the date f entry of record. PLAC~H FILING NOTI E FORM 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 sftuated 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. AUTOMATI arvIVAL OF NOTICE AND P GENERA R IORITY O_~cF automatic VedAandrddoest not eequirel ref I ng ofet eotNotice 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. X P I f maintain priority of tax liens over any existing mortga es or liens which are properly recorded at the time that the tax lien is fi edCo~ nwealth does not 12, 1994, P.L. 1015, No. 138. E: Act of December RELEA E OF IEN 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 if: (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. 2 Interest on Corporation Taxes is computed after a lien is paid. PT N: SETTL M NT OF A O - ~T The "Total" column (Column 7) for each comprises the balance of Tax Due (Column 6) pluslassessed additions and%r 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., C.L., C.N.I. - 6°k PER ANNUM (DUE DATE TO PAYMENT DATE)) C.I., G.R., C.q., S.T. - 6%pER ANNUM (DUE DgTE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM ((DUE DATE TO PAYMENT DATE) P.U.R.. - 1 % PER MONTH DR FRACTION (DUE DgTE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1 % PER MONTH OR FRACTON s. a u. R.T.T. - 3/4 OF 1% PER MONTH OR FRACTION INH & EST. - ~ pER ANNUM L.F.T., F.U.T. - sy DER 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: DELINQUENT DATE 1/1/82 THRU 12/31/82 INTEREST RATE DAILY INTEREST FACTOR 1/1/83 THRU 12/31/83 20% _ 1/1/84 THRU 12/31/84 16 % •~~ 1/1/85 THRU 12/31/85 11 % .000301 1/1/86 THRU 12/31/86 13% .000356 1/1/87 THRU 12/31/87 10 % .000274 1/1/88 THRU 12/31/91 ~ .000247 1/1/92 THRU 12/31/92 11 1/1/93 THRU 12/31/94 9% •D00301 1/1/95 THRU 12/31/98 7% •000247 1/1/98 THRU 12/31/99 9% .000192 1/1/00 THRU 12/31/00 7 % •000247 1/1/D1 THRU 12/31/01 8% •000192 1/1/02 THRU 12/31/02 9% •OOD219 1/1/03 THRU 12/31/03 6 % .D00247 1/1/04 THRU 12/31/04 5% .000164 1/1/05 THRU 12/31/05 4% •000137 1/1/06 THRU 12/31/06 5"/, .000110 1/1/07 THRU 12/31/07 7% •000137 a % •000192 ---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 as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINpUENT) X (DAILY INTEREST FACTOR) BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. SMERLING,LARRY W 115 E STRAWBERRY MECHANICSBURG PA Pennsylvania ~ DEPARTMENT OFREVENUE REVK-300 (04-09) REVOOKIO DOCEXEC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA AVE DOCKET NUMBER:........... 07-4957 17055-3361 DATE FILED :...................... August 21, 2007 SSN :....................................488-78-4495/000 NOTICE NUMBER :.............673-280-709-090-4 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 04 day of September, 2009. Stephen H. Stetler Secretary of Revenue i'~~~ Mary Hubler Director, Bureau of Compliance WQ OZ W J a~ zZ ~ d Q W Z ~O ~U ~~ og w ac =w I- m Z ~ - ~ U ~~ O N W H z N `-~° '~ '-~ '~~ N `fi :~. ~C Q t~ ct~ ~ o c~v U z J ~- Z ~w W W ~~ ~~ =Z W a~ w~ zQ a ~o O U ~~ ~` Z J w ~o q M i `~