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HomeMy WebLinkAbout04-2191FQREHAN, RICHARD A 71q H[LLTOP DR NEN CUNBERLND PA 17070-1755 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SBN: 190-56-8280/000 Notice Date: May 4, 2004 Notice Number: 907-626-304-042-9 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END ' SALES 81063765 01-01-99 03-31-99 SALES 81063765 04-01-99 06-30-99 SALES 81063765 07-01-99 09-30-99 SALES 81063765 10-01-99 12-31-99 SALES 81063765 01-01-01 03-31-01 SALES 81063765 04-01-01 06-30-01 SALES 81063765 07-01-01 09-30-01 SALES 81063765 10-01-01 12-31 SALES 81063765 01-01-02 03-31-02 SALES 81063765 04-01-02 06-30-02 SALES 81063765 07-01-02 09-30-02 SALES 81063765 t0-01-02 12-31-02 INTEREST COMPUTATION DATE: 05.14.04 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE TOTAL: FILING FEE(S): 0.00 116.15 0.00 81.01 20.71 149.21 20.96 144.20 374.21 605,36 370.59 591.23 371.09 563.39 335.89 521.03 372.57 572.44 340.84 518.57 400.64 603,56 404.09 602.92 3,011.58 5,089.09 14.00 · ~,, ~ 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 ~mount 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. SECRETARY OF (OR A UTHOR~ZE~,~ELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May4,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS FOREMAN, RICHARD A NOTICE OF TAX LIEN flied this day of 133. 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 W~thhctding 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 Sectfon 1112-C of the Tax Reform Code of t 971,72 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 261 I-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 December 13, 1982, P.L. 1086, No, 225 Section f et. seq., 72 PA, C.S.A. Section 1701 et, seq. (For decendants w{th 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 end Lout) Sates, 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. Se~en 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: Car[3oration Tax Liens provided under the Fiscal Code arise at the time of seLL/smoot (assessment) and are liens upon the franchises and property, both real and personal, with rL0~l~her notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in futt force and validity without filing of revival until paid. _~nherltance Tax Liens are liens on real estate which continue until tax is paid. Persenal thseme Tax, Employer W'~hholdinu Tm, RealW Transfer Tax. Sates and Use Tax, Ueuid Fuels Tax, Fuel Use Tax, Motor Carders Road Tax and Motorbus Tax liens 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 merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record, PL CE~ILING NOTICE FORM PLACE OF FILING: The notice of lien shall be fileq: (a) in the case of Real 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 Persenal Property, whether tangible or intangible, in the office ot the Prothonotary of the county in which the property subject to lien is si~ated. A T C R VIVAL OF NOTICE ANI~ PRIORITY OF NOTICE EC~_AL_~Rt~L~ According to the Fiscal Code, the Notice of Lien is automatica}iy revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Uen fi[ed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, er estate is satisfied from a subsequent judicial sole or f/ability with which the property may be charged. ~t~.PTI~)N; The Commonwealth does not maintain priority of tax lieas over any existing mortgages or liens which are properly recorded st the time that the tax lien is filed. SEE___; Act of December 12, 1994, P.L 1015, No. 135. RELEASEOF 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 any lien imposed with respect to any tax if: (1) the liability is satisfied, satistact[en consisting of payment of the amount assessed together with a~l interest and costs in respect thereof; or (2) the [[ability has become legally unenforceable. ~E~P~£O~_; Interest on Corporation Taxes is computed after a lien is paid. SE13'LEMENT OF ACCOUNT 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/or penalties, and assessed sod 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 end accrued interest from the interest computation date to and through the payment date, For any delinquent taxes due on or before 0ecember 31, 1981, interest is imposed at the following rates. c.s., FF, CE, C.N.(. - 6% PER ANNUM (DUE DATE TO pAYM~cNT DATE) C L, G.R.,C A., S T - 6% PIeR ANNUM (DUE DATE TO PAYMENT DATE) S.L., N.E., G.P.. M.I - 6% PER ANNUM DUE DATE TO PAYMENT SATE) For att taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue w/ii calculate daiiy interest on all tax deficiencies using an annual interest rate that will vary from calendar year. interest is caicotated on a daily basis at the folfowing rates: ---Taxes that become delinquent on or before December 31, 1981 will remai a constant interest rate until the dellnquent balance is paid off. -~-Taxas that become delinquent on or after January 1, 1982 are subject to variable interest that changes each calendar year. ---interest is calcotated as fotfows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY INTEREBT FACTOR) BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANI~\ DEPARTMENT OF REVENUE AUTHORITY TO SATISFY '*' REV-300 CM AFP (3-96, ARP 49372 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF FOREMAN, RICHARD A 714 HILLTOP DR NEW CUMBERLAND PA 17070 CUMBERLAND PENNSYLVANIA. COUNTY, Docket Number 04-2191 Date Filed 5/17/2004 Class of Tax SALES Account Number 190-56-8280 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 10TH day of FEBRUARY, 2005 GREGORY C. FAJT Secretary of Revenue /~ /1 // / / ,'__ //'/ /' , ; / /'j '---1;'/// L;/-' ,-{ ~{:;{{. ,j. -'/i/ KErn!}. RICHARDSON Director, Bureau of Compliance , .' , ";"'<../ i/".." /~;.. ",,_,,; .( ,/ x ".1--I/"',,___,~'- !'--"-_- '.- 1,/ '" ~ '" ~ ~ ~ Go ~ ..! Go '% \ o (.) '5 ~ :l g ~ l- ~ ~ '5 (.) ~ ~ 6 '% '" ~ ~~ ~m '% G) m It. Go II- II- 0 o l- :J:: m ':i ~ \~ '% fu ~ 0 ~ "f\v A,... \: t.~-, "'-,. '-1\ ~ --- ';:> v-.; "r\ 'lZ') ....... "" " -,.', ,~ ~, "~ ~ ~ ~ <1l o l- ~ ~ '; '" , ,'\ -- C',," ('-" ,->