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Home My WebLink About08-5713REVK-159(07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Td . P..t~' s 19 • c.rp e.•~~ `P12L3 ~,, ~ /~t'3 ~ S COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE GREENFIELD JR, THOMAS 703 CARRIAGE LN MECHANICSBURG PA 17050-2274 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 26-0126168/000 Notice Date: September 21, 2008 Notice Number: 682-159-608-091-6 ~ ~ 1~` ~ ~~E ~ ~i, 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 DUE PERIOD PERIOD NUMBER DUE BEGIN END SALES 83566750 01-Ot-07 03-31-07 1 856.29 1,317.55 SALES 83566750 04-01-07 06-30-07 1 1,068.09 1,622.16 SALES 83566750 07-01-07 09-30-07 1 735.11 1,027.78 SALES 83566750 10-01-07 12-31-07 1 0.00 60.45 TOTAL: 2,659.49 4,027.94 FILING FEE(S): 19.00 C? o Q ~ w -'r7 ~ ry ~ . ~ r.r,t ': f N -k~ G u _ ' = ~ 'r_'~ .L, r . C. ~~ -tt ---{ 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. September 21, 2008 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS GREENFIELD JR, THOMAS NOTICE OF TAX LIEN filed this day of m. PLACE OF THE FILING runrlcF Fnau 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. AUTOM_eTIC REVIVAL OF NOTICE AND PRI~RITV OF NOTICE GENERAL RULE• According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of .the Natias by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligeltion, judgement, claim, lien, or estate is satisfied from a subse uent judicial sale or liability with-which the property may be charged. ~~~ The Gommonwe h does. not maintain priority of tax liens over any existing mort es 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 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 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 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 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). GENERAL INFORMATION: Comoration Tax Liens 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 further notice The filing of a Notice of Lien with a county Proihonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritar+~ Tax Lien:; are liens on real estate which continue until tax is paid. Personal Income T x Employer Withhotiu+g Tax Rwalty Tra~sf=r Tax Sores anri Us9 T x. ~qu~d Fuels Tax. Fuel Use T^x. h,'w~,r` (` rn~ _,^„~..+ Ta= ; Motorbus Tax liens are liens upon the irarx:hi~s 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 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 certrficate of release of any lien irr~7osed with respect to any tax if: (i) the liability is satisfied, satisfaction consisting of payment ofthe amount assessed together witty an interest and costs in respect thereof; or (2) the liability has become legally unerrforceabie. EXGEPT~ON• Interest on Corporation faxes is computed after a lien ie paid. SETTLEMENT OF ACCOUNT The "Total" column (Calumn 7) for each type of tax listed on this Noticeaf Lien comprises the balance of Tax Due (Column 6) plus. assessed additions and/or 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 fiNng 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) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - t% PER MONTH OR FRACTION (DUE BATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1 % PER MONTH OR FRACTION S. & U. - 3/4 OF t% 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 t , 1982, the PA Department of Revenue will calculate daily interest qn alltax deficiencies using an annual interest rate that will vary from cate'tdar year. Interest is ca~ulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1!1/82 THRU 12/31!82 2p% ,~~ 1/1183 THRU 12/31183 16% ,OOO,y38 1/1/84 THRU 12!31/84 t 1 % .000301 111/85 THRU 12/37/85 13 % ,0003rd 1/1/86 THRU 12/31/88 10% ,000274 1/1/87 THRU 12/31/87 9% .000247 1/1/68 THRU 72!31/87 11% 000307 7/1/92 THRU 12/31/92 9% .000247 1/7/93 THRU 12!37/94 7q, 000792 1!1/95 THRU 12/31/98 9% .000247 1/1198 THRU 12/31!99 7% .000792 1N/00 THRU 1?J31/00 g% ~ 1/1/01 THRUi2/311b1 J% 7 /1/02 THRU 12/31/02 6 % .000784 1/1/03 THRU 72/31/03 5% .000137 1/1/04 THRU 1?J31/04 4% .000710 1/1/05 THRU 12/31!05 5% .000137 1/1/08 THRU 12$1108 7% .000192 1/1/07 THRU 12/31107 8% .000219 1/1/08 THgU 12/318 7% .OQD792 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interrest rate urttli ftte 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 cakxl'lated as foilows: INTENT' _ (t3ALANCIE OF TAX UNP ) X{NUM~A OF DAYS DELt~IQUENT) X (pAli.Y M!T€~1~A~"fOR)