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Home My WebLink About04-2174COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DON CHARLES SUPERIOR SLN STRS ST 84 CANP HILL SHP MLL S 52ND & TRINDLE RD CANP HILL PA [70I! EIN: 25-1715174/000 Notice Date: May 4, 2004 Notice Number: 997-197-304-042-9 To the Prothonotary of said court: Pursuant to tho laws of the Commonwealth of Pannsyivania, there is herewith transmitted a ceA§ed copy of a lien to be entered of record in your county, 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 18085704 07-01-98 09-30-98 SALES 2~551299 03-01-98 03-31-98 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 176.50 233.32 ' 1 344.49 514.07 TOTAL: 520,99 747.39 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-14-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commanwee~th of Pennsylvania, certifies this to be a true and correct copy of alian 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, rea~, personal, or both, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFF{CE May 4, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS DON CHARLES SUPERIOR SLN STRS NOTICE OF TAX LIEN flied this day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fisoal Cods, 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 Reafty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S, Se~on 8112-C, as amended. Dens for Liquid Fuets 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 inheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act of D~cember 13, 1982, P.L. 1086, No, 225 Section I 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 ~he Inheri~nce and Estate Tax Act of 1961,72 P.S, Section 2485 - 101 et. sed.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Pubfic 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 fur Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES ANO INTEREST GENERAL INFORMATION: ~ r~T_~x__ iLi~n~ provided under the Fiscal Code arise at the time of se~emeot (assessment) and ars fiens upon the franchises and property, both real and persona{, with no futfher notice. The tiling of a Notice of Lien with a coonty Prothonotary is not a reqoisile, and the lien remains in full force and validity without filing of revival until paid. [iqheritance Tax Liens are liens on rea[ estate which continue until tax is paid. Personal income Tax. Employer Withholdino Tax. Realty Transfer Tax. Sofas and Use Tax, Liquid Fuels Tax, Fuel Use Tax, Motor Carriers Road Tax and Motor~ Nons 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 merohand[se regufady used in the ordinary course of business of the taxpayer, The fien has pdority from the date of entry of record, _PLACE OF THE PILING NOTICE FORM PLACE OF FILING; The notice of lien shall be filed: (a) in the c~se of Rea[ Property, in the 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. ABTOMA'RC REVIVAL O~F~NOTICEANO PRIORITY~OTICE_ GENERAL RULE; According to the Fiscat Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonweafth. Any Notice of Lien tiled by the Commonwealth shall have priorit~ to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or fiabifity with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priorit~ of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien Is f~led. S~i Act of December 12, 1994, P.L. 1015, No. 138. RELEA~ Subject to such ragu furleD 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: {1) the [tabiti~ is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the ifabiiity has become regally unenforceable. EXCEPTtOI~ interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT O~COUNT The 'q'otal" column (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/er penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. tf payment or settlement 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 dat[nquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s, F P., C L.,CNI - 6% PER ANNUM (DUE DATE TO pAYMF~,rT DATE) DJ, G.R., O.A., ST. - m/o PEa ANNUM (DUE DATE TO PAYMB~T CATE~ B,L., N.E., B.P, le I - s% PEa At, tNUM IDUE DATE TO PA'tM F=~,IT OAT P.u.a.. - 1% PEn MONTH (Da FRACTION (DUE DATE TO PAYN1PJ, D' DATE P.I.T, E M.T - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR F~RACTiON R.T.T. 6% PER ANNUM ~NH & EST - 6% PER ANNUM L.F.T., FU.T. - 1% PeR MOhiTH OR FRACTION MC.R T. I% PER MONTH OR FRACTION O FT. - lS% PER A~INUM For all taxes that are ddginally due and payable on snd after January 1, 1982, the PA Deparbment of Revenue wilt calculate daily interest on all 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 rems a constant interest rate until the dslinqcent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subiest tc variable interest that changes each calendar year. ---interest is calculated as follows; INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF BAYS DELINQUENT) X (DALLY INTEREST FACTOR)