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HomeMy WebLinkAbout01-0056COSTANZA, JOAN A 53 HONEY SUCKLE DR HECHAN/CSBURG PA 17055-3166 · .- ~,, t 'xJ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA SSN: 084-44~8945/000 Notice Date: December 25, 2000 Notice Number; 328-606-400-122-0 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 DUE DUE BEGIN END SALES 80514101 01 *01-99 03-31-99 1 0.00 108.14 TOTAL: 0.00 108.14 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 01-04-01 The undersigned, the Secretary ct 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 amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor ct the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 25, 2000 DATE COMMONWEALTH OF PENNSYLVANIA VS COSTANZA, JOAN A NOTICE OF TAX LIEN filed this dayof LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1481 et 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 t 1 t2-C of the Tax Reform Code of 1971,72 P.S. Section 8112-0, as amended, Liens for Liquid Fuels Tax arise under Section 19 of the Liquid Fuels Tax Act, 72 P.S, Section 261 f-M, as amended. Liens for Fuel Use Tax arise under Section t 3 of the Fuel Use Tax Act, 72 P,S Section 2814.13, 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 1992, Act of December 13, t 982, 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 Transpodation 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, 98t5). LIN FORT E PENA TE DINTER ST GENERAL INFORMATION: o ora iD Tax Lin provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franohises 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 fuji force and validity without filing of revival until paid. Inh dtn T x lens are liens on real estate which continue unfit tax is paid. Personal Income Tax. Employer Withhofdin T~lty Transfer Tax, Sales ~Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax arid ot~Cg~bus Tax liens are liens upon the franohises as well as rea~ and personal property of taxpayers, but only after they have been entered and docketed cf 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. pLACE OF THF~FILING NOTICE FORM PLACE OF FILING: The Dotice of lien shall be filed: (al In the case of Real Property. in the office of the Prothonotary of the county in which the propedy subject to the lien is situated and (bi 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. A~TIC REVIVAL OF NOTICE AND PRIORrEY~F NOT!CE G~E~ RULER. According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shaJ~ have priority to, and be paid iD full, before any other obligation, iudgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the properly may be charged. _EXCEPTION: The Commonwealth does not maintain priority of tax ~iens over any existing modgages or liens which are properly recorded at the time that the tax ~ien is filed. S~E~j Act of December 12, 1994, P,L. 1016, 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 certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment Df 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. ~TfLF~MENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Cctumn 5) plus assessed 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 computatioD 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, t981, interest is imposed at the following rates, C S. FF., CL, C N.t - ~o PER ANNUM (DUE DATE TO PAYMENT DATE} C.~, G R., O.A, S T - 6 '/o PER ANNUM (DUE DATE TO PAYMENT DATE} B.L.. NE. GP, M I. 6°4 PER ANNUM (DUE DATE TO PAYMENT DATE) P U.R.. - 1% PER MONTH OR FRACTION (DUE SATE TO PAYMENT DATE} PI T., E.M T - 3/4 OF 1% PER MONTH OR FRACTION S e u. 3/4 OF 1% PER MONTH OR FRACTION For all taxes that are originally due and peyable on and after January 1, 1982, the PA Depedment of Revenue will 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: DELINOUENT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% 000438 1/1/84 THRU 18/31/84 11% 000301 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes eaDh calendar year. --interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (8-{)1) REV00K10 EUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COSTANZA, JQAN A HONEY SUCKLE DR HECHAN[CSBURG PA 17055-~lbb AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMSERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-56 DATE FILED: January 3, 2001 SSN: 064~4-8946~)00 NOTICE NUMBER: 204-883-103-013-0 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from 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 Plaintiff, 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 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 30 day of January, 2003. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance Zz OUJ 0 0 Z> Z 0 I.l_l.l- "~ o© l.lj l-- ~rr 0 Om 0 0 0 'I-