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HomeMy WebLinkAbout08-5699REVK-159(07-OB) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ~d. ~..~ ` ~~ w ~ s~la~~ GLINATSIS, NOMIKOS A 917 KRANZEL DR CAMP HILL PA 17011-5811 yle. n 8 • sL 4g ~-P `~~- CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 160-72-8313/000 Notice Date: September 21, 2008 Notice Number: 682-161-208-091-6 i~`- j~~ 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 !D TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 84161026 04-01-07 06-30-07 1 0.00 492.74 SALES 84161026 07-01-07 09-30-07 1 1,180.44 2,925.64 TOTAL: 1,180.44 3,418.38 FILING FEE(S): 19.00 ~ C © ~ . ~° cy e!a - -.v ~~~; r1~~it ~ "Z7 n rn i~ .f ~ ~ ~,~'; . ~ l. C.? { 1 ~ ,. ~ -~ - - t s~1 =' C::: .-• : :J ~ ~~' p INTEREST COMPUTATION DATE: 10-01-08 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. i~~ September 21, 2008 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS GLINATSIS, NOMIKOS A NOTICE OF TAX LIEN filed this day of • at m. PLACE OF THE FILIN unrir•F rno>u 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. T rENERAL RULE• According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonweakh. AnX Notice of Lien filed by the Commonweakh shall have priority to, and be paid in full, before any other obligation, judgemerrlt, claim, lien, or estate is satisfied from a subse uent judicial sale or liabilit~yy with which the property may be charged. ~~ The Commonweakh does not maintain pnonty of tax liens over any existing mortg s or liens which are properly recorded at the time that the tax lien Is filed. ~ Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN LIENS FORT xES Liens for Corporalfion Taxes azise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Wtthholding 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 Inherkance 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 decendaMs 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). LIENS FORT xES~ pEN_eLTIES AND INTEREST GENERAL INFORMATION: Comoration T Y I lens 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 furtlier 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 contlnue until tax is paid. Personal Income T Y Fm~oyer tMith ''~°^a~B.@~/ Trar~F T Y ~-pia~c and Use TaY Loutd Fu e T r Fuel L~ T r ~~ ~^ Y.a;.' :.,,g .- 1>ts Tax Dens are Dens 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 merohandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from 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 certficate of release of any Her1 imposed with respect to any tax if: (1) the liability is satisfled, satisfactlon consisting of Payment of the arrrount assessed together with all interest and costs in respect thereof; or (2) the li~ility has become Iegaily unenforceaae. EXCEPTION• Interest on Corporation axes is computed after a Ilan is paid. SETTLEMENT of a -r•_nt iaT 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 assess®d actions and/or penakies, 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% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G.R., C.A., S,T. - 6% PER ANNUM DUE DATE TO PAYMENT DATE;; P.U.R., E., G.P., M.I. _ ~ PER ~ U7'FMI ~DR FRACTION (.DUE DA E OTPAYMENT DATE) P.LT., E.M.T. -314 OF 1% PER MONTH ORfRA TION S. & U. - 3/4 OF 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 ail taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daisy interest on aN tax defiaencies using an annual interest rate that wit! vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1!1/82 THRU 12131!82 2pq, .000648 111/83 THRU 12/31/83 16% ,000,438 1/1/84 THRU 12/31/84 11 % .000301 1 /1 /85 THRU t 2/31/85 13 % .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31!87 9% ,000247 1/1!88 THRU 12!31/91 11 % .000301 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12!31!94 7% .000192 1/1/95 THRU 12!31/98 9% .000247 t/1/98 THRU 12!3.1/98 7% .000192 1/1/00 THRU 12!31/00 .000219 1/1/01 THRU 1291/b1 9°k .000247 1/1/02 THRU 12/31/02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 111/04 THRU t2131/04 .000110 t/1/05 THRU 12131/0.5 5% .000137 t/1/06 THRU 12!31/06 7gt, ,~~~ 1 /1/07 THRU 12t331n7 8 % .000219 1/1/0!3 THRU 12/31!08 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate urn the delinquent. balance is paid off. ---Taxes that beoome delinquent on or after January 1, 1982 are subject to a variable interest Neat changes each calendar year. ---Interest is calculated ~ folbws: INTERiE87' ~ (BAI,ANGE OF TAX UNPAiD X(NUM~R OF-DAYS DELHr10ttENT) X (DAILY ItiTEFfES7 ~A+CT