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Home My WebLink About08-5924REVK-159(07.08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 'Pd.P~ r iQ-~ ~~is~~ ~- ~~~3q4 CALAMANS LAWN SERVICE 456-MOUNT ROCK RD NEWVILLE PA 17241-9576 CERTIFIED COPY OF LIEN ~, ~-~ a ~ ~/ ~~ 4 ~ .~ rr'~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2932852/001 Notice Date: August 20, 2008 Notice Number: 988-019-708-081-5 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 DUE TOTAL DUE PERIOD PERIOD NUMBER BEGIN END EMPL 19766963 04-01-07 06-30-07 1 3,075.73 5,668.58 EMPL 19766963 07-01-07 09-30-07 1 2,700.19 4,925.00 EMPL 19766963 10-01-07 12-31-07 1 1,890.14 3,034.73 TOTAL: 7,666.06 13,628.31 FILING FEE(S): 19.00 n N ~:: ~ -rr ''_',,, ' f r' '= n --~ , r~J 1 _ t v ~ rL " `r~_ ,=• ~_ ' ~~~.- fV ' ~~ 7rr7 . INTEREST COMPUTATION DATE: 08-30-08 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 sum 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 Commonwealtli of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. August 20, 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 CALAMANS LAWN SERVICE NOTICE OF TAX LIEN filed this day of ' a1 m. LIENS FOR TAYFS 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 decendants with date of death prior to December 13, i 982, 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 YEC DFNw1 glee w~ 1 GENERAL INFORMATION: Serration T Y I . ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, ~ no further rtoti ~ The filing of a Notice of Lien with a county Prothonotary is not a requisft®, and the lien remains in full force and validity without filing of revival until paid. Inheritance TsY I ;enc are liens on real estate which continue until tax is paid. Persona Income Tar_ Fmrilrne. w;.,.1..,,,.:__ r_-- ., and U_ g_~ ~ ,n '- sCat~far T Y QAi~ wd Fuels TaY FLti~t Use T Y . _~_.fr*rl.:;,... tl,,__,. Motorbus Tax hens are bens upon the franchises as weA as reef and property of taxpayers, but only after they have been entered and dock~etedn f record by the Prothonotary of the courriy where such property is sihiated and shall not attach to stock of goods, wares, or mercharxiise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILINC NOTI^E ~ ;.:rd 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. AUTOMATIC REVIVAL OF NOTtt'fr eNn nolnn,T.. n, , , V!- I7ZZ.! 11 F GENERAL R u ~ According to the Fiscal Code, the Notice of lien is automatically revived and does not require refit Commonwealth. And Notice of Lien filed by the Conx ifcveal~th ~aij have Priority to, and be pald in full, before any other obNgat~n, judgement, claim, lien, or estate is satisfied from a subse uent judigal sale or tiabihh'ry with which the property may be charged. ~ION• The Commonwealth does not maintain priority of tax liens aver any existing moltga~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 Subject to such regulation as the Secretary or his debate may prescribe,. the Secretary or his delegate may issue a cerMicate of refea>ge of any lien imposed with respect to arty tax if: (1) the liability is satisfied, satlsfaction consisting of payment ofthe amountassessed together with aft interest aril coasts in respect thereof; or~2) the liat~lity has become 1ee~~liy unenforc~a~e. EXCEPTtON• Interest on orporathxl Taxes is wrnlauted alter a Iles is paid. SETTLE111 NT nc wn^nu .+~ 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 assessed additlons and/or penalses, and assessed and accrued interest up to the interest co-t~lutetion 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 irrtrt~'est from ihe, interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed atthe following rates. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM DUE DATE TO PAYt~NT DATE B.L., N.E., G.P., M.I. - 6^/, PER ANNUM DUE DATE TO PAYMENT PATE; P.U.R,. - 19; PER MONTH R FRACTKNJ DUE DATE TO PAYAAENT DATE) P.I.T., E.M.T. - 3/4 OF 19. PER MONTH OR FRA~T~W 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. - t°e PER MONTH OR FRACTION M.C.R.T. - t /PER MONTH OR FRACTION O.F.T. - 18%PER ANNUM For all taxes that are originally due and payable on and after January 1, 1.982, the PA Department of Revenue will caculate daily interest an ail tax nterest is cakxil~ated on a da tytbas s a thee foNowirt~gryr~ ~ yew' DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/v82 THRU 12r31/e2 20Y 111/83 THRU 12/31!83 16y •000648 1/1/84 THRU 12/31/84 t 1°/, 1/1/85 THRU 12/31/85 13% vt/3s THRU 12/3vas to", 1!1/87 THRU 12/31/87 9y, .000274 1!1/88 THRU 12/31!91 1 ty •000247 1/1/92 THRU 12/31/92 9,/ .000301 1/1/93 THRU 12/31/94 7y .0002a7 1/1!95 THRU 12/31/98 9y .000192 vv99 THRU 12/37/98 7~ .ooaaa7 1/1roo THRU 12131A00 ey .000192 1/1101 THRU 1?T31/Ol g"~ 7/1/02 THRU 12/31/02 6°0 .0 ~4~7 1/1/03 THRU 12/31/03 5% •(100164 1/1/Oa THRU 12/311 4y, •0137 1/11051'HRU 12!31/05 5°/, .000t10 1/1NB THRU 12~St1!08 7y, .000137 1/1!07 THRU 42i$1A17 8y 1/1108 T}iHt} 12!31!08 7Y •00028 .o0olaa ---Taxes that become delinquent on or before December 31, 1981 yyill remain a constant interest rate urrift the delinquent balance ig paid off. ---Taxes that become delinquent on or after January 1, 1 glf2 are. subject to a variable interest that changes each calendar year. ---Interest is calculated as fofiows. INTERfiST = (BALANCE OF TAX UN~~I~W AVER OF DAYS DELI NT) X (DAILY tNT O{~