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Home My WebLink About09-0073REVK-159 (12-08) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 r ~Q - ~3 ~!u t.~~!->/e,.~ CERTIFIED COPY OF LIEN $ !Q. oD 67c.L ~~~~ Ct4~ ~1.3b2~' ~Z-*~ ~1917p FISHER, MICHELE 211 E GARFIELD SHIPPENSBURG PA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1763799/000 ST Notice Date: January 5, 2009 Notice Number: 300-823-908-123-1 17257-2001 ~~ ,r~ ~ ~~, To the Prothonotary of said court: Pursuant to the laws of the CommonweaRh of Pennsylvania, there is herewkh 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 EMPL 18211938 07-01-07 09-30-07 1 0.00 141.44 TOTAL: 0.00 141.44 FILING FEE(S): 19.00 ~ ~ - s - - ~ i ~' - ~~ - , t ~~{:. ~ ~ rt - .~.. ~ t , - ~ " ~ r -7i ;~'~ `~ "r1 ;~ t -~ ~ t. _ ~1 -~ ._ W- " •z ~. : .~j ~'- INTEREST COMPUTATION DATE: 03-31-09 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. iA~ January 5, 200 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS FISHER,MICHELE 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 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 azise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 81 t2-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 Cazriers 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: Corporation 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 Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inherftance Tax. Liens are liens on real estate which continue until tax is paid. Personal Income Tar, Emnio er Withhnldir+ T Y Llv Tr and U@e Ta_Y Linu~ Fins TaY Fuel L~ Ta~Mo~tar C~~~axarld A~torbus Tax liens are liens upon the franchises as wail 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. PLACE OF THE FILING NOTfCE FQ13)~ PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotarti of the'cx>urlty in whidl the property sublect to the lien is stuated and (b} in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary` the oc~lrlty in Which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PR~ITII OF NO'yIOE GENERAL RULE: According to the Fiscal Code, the Notice. of Lien is automatically revived and does not require refifing of the Notice. by the Commonwealth. AnX Notice cf Lien filed byy the Commonwealth shall have priority to, and be pald in full, before any other obtigatton, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale. or liabt!{ty with which the property may be charged. ~~;~:~fJ9,~ The Commonwealth does not maintain priority of tax liens over any existln~ mortg 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 Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release. of arty lien Imposed with respect to any tax if: (t) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or {2) the li~illty has become tes~Ny unenforcx+~abke. ~~~PTION; Interest on Corporation Taxes is comput after a lien is paid. The "Total" column (Column 7) for each type of tax fisted on this Notice of Lien cxampr the balance of Tax Due :(Column 6) plus assessed addltit>r1s 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 filing costs and accrued llterei9lt frorrl 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 GATE; B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYb1ENT DATE) P.I.T., E.M.T. - 3/4 OF i% PER MONTH OR FRACTION S. & U. -314 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 1,1982, the PA Department of Revenue will ca~ulate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is cakxllated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR xv6z THRU 1ti3vaz zo% .aoo546 1/1/83 THRU 1213x83 16% .000488 1/1/84 THRU 12131/84 11 % .000301 1!1185 THRU 12/31/85 13% .000358 1!1!86 THRU 1?/31/86 10% .000274 1/1/87 THRU 12/31/87 9% .000247 111!88 THRU 12/31/91 11 % .000301 111/92 THRU 12131!92 9% .000247 111/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/96 9% .000247 1/1/96 THRU 12131!99 7% .000192 1/1/00-THRU 12/31/00 8% .000219 1/1/01 TF#IU 4?/31A01 9% .000247 1/1/02 THRU 1?13i/02 6% .000164 111/03 THRU 12031/03 5% .000137 1!1/04 THRU 12/31/04 4% .000110 1/1/~ THRU 12/31/0b 5% ,000137 1/1ro6 THRU 12131A06 7% ,000192 1/iro7 THRU 12!31/07 a% .0019 1/1/09 TFIRU f?Ri/08 7% .OOeip¢ 1!1/09 THRU 12/31/09 5% .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant irNerest rate ur1tH the delinquent beUance is paid off. ---Taxes that become dal'mquent on or after January t, 19132 are :subject to a variable interest that changes. each calendar year. ---Interest is calculated as foAows: INT4RE81' _ {BALANCE OF TAX ~p ~K~~BBR OF BAYS DEL~i'lUENT) X (DAN.Y tNTE~ll REVK-300 (01-09) REVOOKIO BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128.0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. FISHER,MICHELE 211 E GARFIELD ST SHIPPENSBURG PA 17257-2001 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 09-73 DATE FILED: January 7, 2009 EIN: 25-1763799/000 NOTICE NUMBER: 306-661-309-031-2 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 12 day of March, 2009. Stephen H. Stet ler Acting Secretary of Revenue Mary Hub ler Director, Bureau of Compliance :AD .=" ciD octd cA 77/ 6y.c. e# 3033,9 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. TERM, 2009 COMMON WEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. FISHER ,MICHELE AUTHORITY TO SATISFY