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HomeMy WebLinkAbout09-1262REVK-159112-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1712&0948 ~1 Q.Ob t~'c-L~f ~- c k-~- y~ga~ a~l+,c~? HEUSTESS, ROLLACE 237 RIDGE HILL RD MECHANICSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE "~~ ' L E 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 ,~E ` . ~~, 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 C'"} t~= r~ t -t-~r ~ ,u ~ r, T - _ ~ ~i7~ ! °"% rn _: _ IV - ~ "`~ _ --~ _ i , - -~~ i ___. . n . :~ W l C~ -~ 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. iA~ 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 =~''" .<: ^. :~ .~ > MARY HUBLER Director, Bureau of Compliance t a - ~,. , ~ ~~_ -- ~.E~ e "~- • y `~V ~ ~ ^~~1 ~ z.. i- ," - .1 i..~ f°: ~ti C.:s Q Q J r W Z J ~ ~- a z ~ ~ V U u. O ~c 0 W r z ~' ~ ~.. rVb ~s, \\\ ~y~V~ V w/ ~~ VV O~G W r 4 Z 4 w N W W OG O ~ r Q ~r 3 a ~ w ~ o 0 7 N a N 0 r OG a 0 z 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 Mau ?r• r-rl ?w -- ? -4 r- `3 r < C:) _Y1 X c -- C r-' ._ 410.00 Pa PLFF C? f i'o3145// a1a 37? U U- 4 0Z?- Q 7 WJ ..a N Z oU3 O Y, U- 00 rU N N O a0 Z DUJ W W ?CO U Q J 7 Z Ua O0 N J ? 4 ?. Q W O v W W J 0 cn w N W cc z_ w U- W J UJ 4 W d N O S Q