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Home My WebLink About03-1324KONETSCO,LZNDA H 5220 OXFORD DR HECHANZCSgURG PA L;OMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY' OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 17055-5510 SSN: 160-58-5930/X)00 Notice Date: March 1,2003 No~ce Number: 406-~35-103-022-4 To Ihe Prothonotary of said court: Pursuant to the laws of the CommonweaJth of Pennsy~ve.,~, there is harewflfl tran~nittad a ce~fied copy of a lien to be entered of record in your ~ounty. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIO0 PERIOD REGIN END SALES 21567313 01-01-97 0.%31-97 5 6 7 EVENT TAX TOTAL NUMSER DUE DUE 1 0.00 53.23 TOTAL: 0.00 53~3 FILING FEE(S); 14.00 INTEREST COMPUTATION DATE: 03-11-03 The undersigned, the Secretary o1 Revenue (or an authorized delegate) of the Commonweaith of Pennsylvania, cefll/ias this to be a Vue and correct ~opy of a )lan against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer end which, afl. er demand for payment thereof, remains unpaid. The arnour~ o1 such unpeJd TAX, INTEREST, ADDITIONS or PENALTIES is a tlen in favor of ~ Commonweaith of Pennsylvania upon the taxpayer's property, real, personal, ar both, as the case may be. 3R AUTHORIZED DELEGATE) PART I -TO BE RETAINED BY RECORDING OFFICE Mam..,h 1, 2003 DATE COMMONWEALTH OF PENNSYLYANIA VS KONETSCO,LINDA M NOTICE OF TAX LIEN filed this at day of LIENS FOR TAXES Liens fur Corporation Taxes arise under Sec~on 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal In(:orns Tax and Employer Withholding Tax arise under Section 345 of the Tax Re~orm Code of f971, 72 P.S. Se~on 7345, as Liens fur Realty Transfer Tax arise under Section 1112-C of the Tax Refurm Code of 1971.72 P.S, Sec~on 8112-C, as amended. Liens fur Liquid Fuels Tax arise under Sect[on 13 of the Liquid Fuals Tax Act, 72 P.S. Section 2611-M, as amended, Liens fur Fuel Use Tax adse under Section 13 of the Fuel Use Tax Act, 72 P.S. Seo~on 2614.13, as amended. Liens for Motor Car~ers Road Tax arise under Chapter 96 of the PA Vehlale COde, (75 PA. C.S. g615). 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 Sec~on 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendasts with dote of death prior to December 13, 1882, [ieos 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 Public Transportation Assistance Fund Taxes and Fees arise under Se~cn 242, ACt of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens fur Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIEN~ FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corgorafion Tax Liana provided under the Fiscal Code arise at the time of se~ament (assessment) and ars liens upon the franchises and property, both real and 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 (ull furce and validity without filing ct revival until paid, inheritance Tax Liens are I~ans on real estate which continua until tax is paid. Pemonal income Tax. Em~loyer Withholdlnd Tax. Real~ Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Cardem Road Tax and ~ liana are liens upon the franchises as well as real and perasnal pmpel~[y of texpayers, but on~y after they have been entered and docketed of record by the Prothonotary of the county where such proper{y ia 'ifuatod and shall not attach to stock of goods, wares, or merchandise regulady used in the ordinary course of business cf the taxpayer. The lien has priority from the date of ent~ of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (al in the case of Real Propelty in the office of the Prothonotary of the county in which the property subject to the lien ia situated and (b) n the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary cf the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Final Code, the Notice of Lien is autamaticetiy revived and does not require retilthg of the Notice by the Commonwealth. Any Notice of Uan tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation judgement, claim, lien, or estate is satistied from a subsequent Judicial sale or liability w~h which the property may be charged, ~ The Cornmonweaifh does nol maintain priority of tax liens over any sxi~nl~) mo~tgagse or liens which are propedy recorded at the time that the tax lien ~s tiled. ~ Act of Deoembe~ 12, 19~4. P.L. 1015, No. 138. RELFASE OF LIEN Subject to such regulation as the Secretary or his delegate may prascfibe, th Secretary or his delegate may issue a certificate of release of any lien impose with respect to any tax i1: (1) the liability is satisfied, satisfaction consisting ~ payment of the amount assessed together with all interest and costs in respa thereof; or (2) the liability has become legally unenforceable. F,~ interest on corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The q'otal" column (Column 7) fur each type of lax listed on this Notice of Li comprises the balance of Tax Due (Column 6) plus assessed additions and penalties, and assessed and accrued interest up fu the interest computali date on the lace of this notice. tf payment or settlement of account ia made after the interest computation d~ the payment must include the lien tiling costs and eooued interest from interest computation date to and through the payment date. For any delinquent taxes due on or befure December 31, 1981, intere~ imposed at the following rates. c.$., F.F., C.L, C.N.I. - 6% PER ANNUM (DUe DA~ TO PAYMENT OATE) B,L. N.E~, O,P. M.I. - e~X~ p E,q Ah~lUM I SUE 0A3'E TO pAYMIB*n' DAATT~ Fur all taxes that are originally due and payable on and after January I, ' the PA Department of Revenue will calculate dally interest on all tax deficiencies using an annual interest rate that will vary from calendar yea Interest is calculated on a dally basis at the fullowing rates: ---Taxes that become delinquent on or before December 31,1981 wil a constant interest rate until the delinquent balance is paid off. ---Taxes that become ciellnquent on or after January 1, 1982 are sut variable interest that changes each calendar year. ---Interest is calculated as fellows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF O,~ DELINQUENT) X (DAILY INTEREST FACTOR)