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Home My WebLink About09-2571REVK-159 (12-08) REVOOOK9 DOCEXEC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 a, ?9?y 0lg: ?v Chi yfm079 a q FILED- 2009 APR 24 AIN #t,: 17 Gam), BEST ROOFING TECHNOLOGY INC 1412 TRINDLE RD STE 1 CARLISLE PA 17015-8538 CERTIFIED COPY OF LIEN 7'1,0 v 9 Tc?-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 23-2941782 Notice Date: .................................... April 20, 2009 Notice Number: ............................... 780-485-309-041-5 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 BEGIN END EMPL 19570092 07-01-08 09-30-08 1 0.00 3,163.59 TOTAL: 0.00 3,163.59 FILING FEE(S): 19.00 INTEREST COMPUTATION DATE: 04-30-09 The undersigned, the Secretary of Revenue or 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. ARY OF REVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 20, 2009 DATE E COMMONWEALTH OF PENNSYLVANIA VS BEST ROOFING TECHNOLOGY INC 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 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 he 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). LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Coroorat?on 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 Noti a 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 continue until tax is paid. Per M T IS are we upon as as real property of taxpayers, but only after they have been entered and docketed of record by he Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in he of Binary course of business of he taxpayer. The lien has priority from he date 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 he 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 the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, he Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed 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 he tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as he 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: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total' column (Column 7 for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 6) plus assessed additions and/or penalties and accrued interest up to the computation date on the face of this notice. If payment or settlement of account is made after he 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, 1981, interest is imposed at the following rates. C.S, G.R, C.A., S.T. I 6% PER ANNUM (DUE DATE TO PAYME ) B.L., N.E., G.P., M.I. P.U.R.. P I NT DATE 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 1% PER MONTH OR FRACTION (DUE DATE . .T., E.M.T. TO PAYMENT DATE) 314 OF 1 % PER MONTH OR FRACTION S. 8 U. R T T 3/4 OF I% PER MONTH OR FRACTION . . . INH & EST. L.F T F U T 6% PER ANNUM 6% PER ANNUM . ., . . . M.C.R.T. O F T 1%PER MONTH OR FRACTION 1% PER MONTH OR FRACTION . . . 18% PER ANNUM due he Pall taxes that are A Department originally I R p payable after i e a il e 1 98 deficiencies using an ev n ue will dai ly nt rest on all a annual interest rat th e at will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12131182 20% 1/1/83 THRU 12/31/83 16% •000548 1/1/84 THRU 12131/84 11% .000438 1/1/85 THRU 12131/85 13% •000301 1/1/86 THRU 12131/86 10% •000356 1/1/87 THRU 12/31/87 9% •000274 1/1/91 THRU 12/31/91 11% 000247 1/1192 THRU 12/31/92 9% •000301 1/1/94 THRU 12131/94 7% 000247 1/1/95 THRU 12/31198 9% •000192 1/1/99 THRU 12/31/99 7°k •000247 1/1/00 THRU 12/31/00 8% •000192 1/1/01 THRU 12/31/01 9°/ •000219 1/1/02 THRU 120/02 6% •000 1/1/03 THRU 12/31/03 5% 164 •000164 1/1/04 THRU 12/31/14 4% •000137 1/1/05 THRU 12/31/05 5% •000110 1/1/06 THRU 12/31106 71/ •000137 6 1/1/07THRU 12/31/07 8% •000192 1/1/06 THRU 12/31/08 7% 000219 1/1/09 THRU 12131/09 5% •000192 ---Taxes that become delinquent on or before Dec. 31, 1981 a c t i .000137 are subject to ons ant nterest rate until he delinquent balance is paid off . ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a i var able interest rate that changes each calendar year . ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X (NUMBER OF DA DELINQUENT) X (DAILY INTEREST FACTOR) YS