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Home My WebLink About08-5927REVK-159 (07-OS) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1712&0948 'p~„ ~~ ~~ gcTv CERTIFIED COPY OF LIEN ~ G, ,S~j~ ~ C~`(lj / ~~~, J ~,~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DYMOND, NANCY G EIN: 23-1737953/000 10 4 L OGAN L N Notice Date: August 20, 2008 S H I P P E N S B U R G P A 17 2 5 7- 9 2 6 6 Notice Number: 987-912-708-081-5 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 TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 28055585 04-01-07 06-30-07 1 644.70 975.18 EMPL 12275541 10-01-07 12-31-07 1 142.27 219.20 SALES 28055585 10-01-07 12-31-07 1 488.00 645.35 TOTAL: 1,274.97 1,839.73 FILING FEE(S): 19,00 f") rv a ~ rt.T °w - rt W S; ~'? CJ C? 7~ .~~~ ~ 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 campy 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. iA~ ARY OF REVENUE OR T August 20, 2008 ( U HORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DYMOND,NANCY G NOTICE OF TAX LIEN filed this day of at m. 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 Vlfithholding 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 decendarlts 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: Co~gration 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, ~ no further 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. c~Minue until taxis paid. Persona Income TaY Emnlover Wi>pgJax~ f3Ef~tky Tr er Tax. Sam ft^~ Use TaY Linuid Fuels TaY Fuel Use Tax. Motor"l'~anfers Road Tax and Motorbus Tax liens are Inns upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and doolceted 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. PLACE OF THE FILING NOTICE FORM 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 d1e property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF (NOTICE GENERAL RULE: According to the Fiscal Code, the Notce of Lien is automatically revived and does not require refiling of the Notice- by the Commonwealth. Any Notice of Lien filed by the Commonwealth shaft have priority to, and be paid in full, before any o#1er obli~tion, judg®ment, claim, lien, or estate is satisfied from a subseqquent 'udicial sale or liabilityty with which the property may be charged. E)CCEPTIO~ The Commonwearlth 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 filed. ~FF• Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretar)r or his delegate may prescribe, the Secretary or his delegate may issue a certrficate of release of any lien Imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with aN Interest and costs in nesQect thereof; or (2) the liabil" has become 1 ally unenfrirceable. F CE ION: Interest on Corporation axes is computed after a lien is paid. 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 88isessed adlifilorls 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 Hen filing and accrued irrttlrest from the interest computation date to and through the paymerrt°dafe. 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.I., 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 LU1TE) P.U.R.. - 10 PER MONTH OR FRACTION DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3!4 OF 1Y PER MONTH OR F TxNI S. & U. - 3/4 OF 1%PER MONTH OR FRACTION R.T.T. - 6%PER ANNUM INH S 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 1, 1982, the PA Department at Revenue will ca~ulate daily irtterest on aft tax deficienaes using an annual interest rate that wfii vary from calsrrttidsr year. Interest is calculated on a daily basis at the fofioulnng rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/t/82 THRU 12/31!82 20% .000548 1!1!83 THRU 12!31/83 16% .000!136 1/1/84 THRU 12/31!84 11 / .000101 1/1/86 THRU 12131!85 13% .000156 111/86 THRU 12!31/86 10% .000274 1/1/87 THRU 12!31/87 9Y .000247 1/1/88 THRU 12/31/91 11 % .001 1/1192 THRU 12/31/92 9% .000247 1!1!93 THRU 12/31194 7 / .000192 1!1!95 THRU 12131/98 9/ .000'd47 1 /1/99 THRU 12131/99 7 / .000192 1/1/00 THRU 1~#100 8% 1#1 1/1/01 THRU 12131/01 s^/ .000ra47 vvoz THRU 12/31/02 s% .o0016a 1/1103 THRU 12/31/03 5% .000137 1/1104 THRU 12/31104 4% .00011Q 111!05 THRU 12/31/05 5% .000137 111/06 THRU 12!$/06 7% .000192 1/N07 TF#iU 12/31/07 e% :000V219 1/1Hf8 THRU 12/31/08 7% .000192. ---Taxes that become delinquern on or before December 31, 1 981. will remain a constant interest rate until the delinquent balanoa is paid off. ---Taxes tllat become delinquent on or after January 1,1fi!82 are. subject to a variable interest that changes eaoh oalenlf~ year. ---Interest is ca~utated as follows: INT1T = (BALANCE OF TAX iN~~ t~ LAYS DEt.MOtfl~l111") X (1}AlLY1 R)