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Home My WebLink About04-1754REVK-159 (12-01} REVO0OK9 RODNEY K HOUGH ND q9 BROOKNOOO AVE CARLZSLE PA 17015 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1698038/000 Notice Date: April 11,2004 Notice Number: 955-582-404-040-6 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. I 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 18037291 07-01-03 09-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 2,443.18 3,249.35 TOTAL: 2,443.18 3,249.35 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 04-21-04 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 fi.om such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, ~NTEREST, 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. SECRETARY OF ~L,'v.~NUE (OR AUTHORIZE~,~LEGATE) PART 1 - TO SE RETAINED BY RECORDING OFFICE April11,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS RODNEY K HOUGH MD NOTICE OF TAX LIEN filed this day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Per~onal 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 261 l-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 Inheritanco 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, 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 Rotet Occupancy Tax and Public Transportafion Assistance Fund Taxes and Fees arise under Section 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). LIENS FOR TAXES, PENALTIE~ AND INTERES'~ 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 notic~ The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full furce and validity without filing of revival until paid. ~nheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax, Employer Withholding Tax. Realty Transfer Tax. Sales ~nd Use Tax, Lioaid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax iiens are liens 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 merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record, PL~E FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (al In the case of Real Properbj, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (bi in 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 GF~NERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth 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. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RE_LEASE~ Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: 11) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with ali interest and costs in respect thereof; or (2) the liability has become legally unenforceable. XCE~C~T!ON; interest on Corporation Taxes is computed after a lien is paid. SETrL~OUNT The "Total" calumn (Column 7) for each type of tax listed on this Notice of 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 fhis notice. If payment or settiement 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, 1961, interest is imposed at the following rates. O.S., F.F, C L ,C N I 6% PER ANNUM (DUE DATE TO PAYMENT DATE) O.1., G R., C.A., $.T - 6% PER ANNUM IDUE eATS TO PAYMENT DATE) [~L., N.E., G P., M.I. 6% PER ANNUM (DUE CATE TO PAYMENT DATE) P.UR. - 1% PER MONTH OR FRACTION DUE DATE TO PAYMENT CATE) P.LT, E M.T 3/4 OF 1% PER MONTH OR FRAC'F ON S. & U. - 3/4 OF 1% PER MONTH OR FRACTION O.FT. - 1~% PEn ANNUM For ail taxes that are originally due and payable on and alter January 1,1982, the PA Department of Revenue wilt calculate daily inlerest on afl tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: --*Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the 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 calculated as fuilows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)