HomeMy WebLinkAbout09-1262REVK-159112-08) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 1712&0948
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HEUSTESS, ROLLACE
237 RIDGE HILL RD
MECHANICSBURG PA
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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17050-1749
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SSN: 213-58-3094/001
Notice Date: February 24, 2009
Notice Number: 505-353-409-021-9
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To the Prothonotary of said court: Pursuant to the laws of the
CommonweaRh of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be errtered 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
USE 10270238 02-01-07 02-28-07 1 600.60 800.05
TOTAL: 600.60 800.05
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 05-2x-09
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and ~rreet
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.
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ARY OF REVENUE
OR UT
February 24, 2009
( HORIZED DELEGATE) DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
HEUSTESS, ROLLACE E
NOTICE OF TAX LIEN
filed this day of
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 Incx7me 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. 9815).
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 13,1982, 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:
Corteration 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 flung of revival until paid.
Inheritance Tax Liens: are Dens on real estate which continue until tax is paid.
ar7a L734 18X. LiE!<lld~, ~41~-=
Motorbus 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.
PLACEQ~,j= FJLIE~,G NOTICE F
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai
Property, in the office of the Prothonotary of.the county in which tl~ prtperty
subject to the lien is situated and (b) in the case of Personal Properfy, whether
tangible or intangible, in the office of the Prothonotary, of the cour7ty in which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PfiIORITY. OF NOTICE
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does nat. require refiling of the Notice by the
Commonwealth. Any Notice of Lien filed bq the Commonwealth shall have
priority to, and be paid in full, before any other obkgation, judgement, claim,
lien, or estate is satisfied from a subse uent judiaal safe orli79bility with which
the property may be charged. X Tl :The Commonwealth does not
maintain priority of tax liens over any existing mortgages or liens which are
property recorded at the time that the tax lien is filed. SEE: 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 ceri~ficate 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 alt interest and costs in respect.
thereof; or (2) the Nobility has becomel73gally uner7ft-rc~able. EXCEPTION:
Intrrest cn Corporation Taxes is computeedd after a Ifen is paid.
The "Total" column (Column 7) for each type of tax list73d on this Notice of Lien
compr~es the balance of Tax Due (Column 6) pk~s 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 filing costs and a7x~ired irrtere~ 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.. - 1 % PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. - 3!4 OF 1% PER WK)NTH OR FRACTION
S. & U. - 3!4 OF 1 % 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. - 7% 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 wNl calculate daily interest or7 all tax
deficiencies using an annual interest rate that will vary from caler7dar year.
Interest is calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12131!82 20% .000548
1/1/83 THRU 12131!83 16% .000438
1/1!84 THRU 12131/84 11% .000301
1/1/85 THRU 12131/85 13% .000356
111/86 THRU 12131!86 10% .000274
1/1!87 THRU 12/31!87 9% .000247
1/1/88 THRU 12131/91 11 % .000301
111/92 THRU 12/31/92 9% .000247
1/1/93 THRU 12!31194 7% .000792
1/1185 THRU 12/31/98 9% :000247
111/99 THRU 12/31/99 7% .000192
1/1/00 THRU 12(31100 8% .000Zt9
1/1/01 THRU 12131!01 9% .000247
111/02 THRU 12137/02 6% .000764
1/1103 THRU 12!37!03 5% .000737
1/1/04 THRU 12/31/04 4% .000110
1/7105 THRU 12/37/05 5% .000137
1/1/06 THRU 12(37/06 7% .000182
111/07 THRU 19181/07 8% .000219.
1/t/o8 THRU 12!31/08 7% .000182
1/1109 THRU 1?137/09 5% .000137
---Taxes that become c~lirlquent on or before Dumber 31, .1981 will remain
a constant interest rata urttii the delinquent bal5lnca is paid off.
---Taxes that become delinquent on or after January 1, 1882 are subject to a
variable fntarestthat cf7anges each caierxlar' year. .
---Interest is calculated as follows:
INTEI9~3T ¢ (BALANCE OF TAX OF BAYS
DLL~UEN'~ X (DAILY tNT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT. 280948 AUTHORITY TO SATISFY
HARRISBURG PA 7772&0948
REV•300 CM AFP (3-98)
ARP 62521
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
COURT OF COMMON PLEAS OF
HEUSTESS, ROLLACE E
237 RIDGE HILL RD
MECHANICSBURG PA 17050-1749
CUMBERLAND COUNTY,
PENNSYLVANIA.
Docket Number 09-1262
Date Filed 3/2/2009
Class of Tax USE
Account Number 213-58-3094/001
Assessment Number
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff: in the above action,
acknowledges having received of the Defendant above- named, full payment and satisfaction of the above
captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be
entered upon 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 Plantiff, 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; and for so
doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 12TH day of MAY 2009
STEVEN H.STETLER
Secretary of Revenue
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MARY HUBLER
Director, Bureau of Compliance
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BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
HEUSTESS, ROLLACE E
237 RIDGE HILL RD
MECHANICSBURG PA 17050-1749
To the Prothonotary of CUMBERLAND County:
pennsylvania ITIff
DEPARTMENT OF REVENUE
REVK-1327 (05-11) REVOOK11 DOCEXEC
AUTHORITY TO REMOVE LIEN
FILED IN ERROR
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER:........... 09-1262
DATE FILED: ...................... March 2, 2009
S S N :.................................... 213-58-3094/001
NOTICE NUMBER: ............. 389-573-612-012-5
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above-captioned Lien/Judgment note was filed in error and should be removed from the court records.
You, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to
remove said Lien from 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 25 day of January, 2012.
;Qkrl?A?
Daniel Meuser
Secretary of Revenue
Mary Hubler
Director, Bureau of Compliance
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