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Home My WebLink About01-6225REVK-159 (8-01) REVO00~9 BUREAU OF COMPMN~JCE DEPT. 280948 HARRISBURG, PA 17128-0945 LEISURE L[VING STR OF 455 HARKET ST LENOYNE PA 17045-1654 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE H8G ZNC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-1895824/000 Notico Date: October 21,2001 Notice Number: 912-872-301-101-6 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 21098199 03-01-01 03-31-01 1 606.92 745.25 TOTAL: 606.92 745.25 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 10-31-01 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 fi.om 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. SECRETARY OF'~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 21,2001 DATE COMMONWEALTH OF PENNSYLVANIA VS LEISURE LIVING STR OF HUG INC NOTICE OF TAX LIEN filed this at day of Liens for Corporation Taxes arise under Section 1401 of the Fiscai 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. Uens 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 Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section I 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. Sec~on 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Coroorafion Tax Liens provided under the Fiscal Code arias at the time of settJemeot (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The tiling 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. j[~ are liens on real estate which continue until tax is paid. personal income Tax. Emofover Withholdinq Tax. Realty T~*ansfer Tax. Sales ~rtd Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax m',d Motorbus Tax liens are liens upon the franchises as well as real and ~roperty of taxpayers, but on y after they have been entered and docketed of record by the Prothonotary of the county where such property is, situate.~l a~nd shall not attach to stock of goods, wares, or merchandise regulany used ~n me ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. pLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Real Property in the office of the Prothonotary of the county in which the property sob act to the lien is situated and (b) in the case of Personal Property, whether tangible or ntangible, in the office of the Prothonotary of the county in which the property subject to lien is sttuatad. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE C-~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the No'dca by the Commonwealth. Any Notice of Len tiled by the Commonwealth shall have priority to, and bs pa d in full, before any other obligation, judgement, claim, lien, or estate is setistied from a subsequent judicial sale or liability with which the property may be charged. ,F~ 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 tiled. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regu ation as the Secretary or his delegate may prescribe, the Secretary or his delegato may issue a certiticete of re ease of any lien imposed with respect to any tax if: (1) the liabili~ is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the ab ty has become legally unenforceable. Interest on Corporation Taxes is cemput~ed after a lien s paid. The ~l'otal" cofumn (Column 7) for each type of tax listed on this N.o..dce of comprises the balance of Tax Due (Column 6) plus assessed add~fions ano/o 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 tiling 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.,. - 8% PER ANNUM {DUE DATE TO pAYMENT D' ._T~ C.1.. Q.R.. GA.., S.T. - 6% PER ANNUM DUE CATE TO PAYMENT nTT B.L., N.E., G.P., M.I. . 6% PER ANNUM DUE OATS TO PAYMENT · I% PER MONTH OR FRACTION DUE CATE TO pAYMENT DATE) P.U.R.. - 3/4 OF 1% PER MC~FTH OR F hNRA(C~ION $.&U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. .6% pER ANNUM INH & EST. .6% PER ANNUM !- F.T.. F.U.T. - 1% pER MONTH OR FRACTION M.C.R.T. - 1% PER MCNTH 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: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate unfit the delinquent balance is pab:l 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 es follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)