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Home My WebLink About09-7200BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 yp Vhf, 2 3 Z3ls? BARR) RICHARD L 6996 WERTZVILLE MECHANICSBURG PA pennsylvania DEPARTMENT OF REVENUE joy REW-159 (04.09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN yt v _ 0 9- 7a ft CL_-4 ?? COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-4075486/000 RD Notice Date: .................................... September 7, 2009 17050-1540 Notice Number: ............................... 670-811-009-090-2 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 TAX TYPE ACCOUNT ID TAX TAX TAX TOTAL PERIOD PERIOD BEGIN END EMPL 92908033 01-01-08 03-31-08 574.68 1,063.75 EMPL 92908033 04-01-08 06-30-08 622.30 1,141.43 EMPL 92908033 07-01-08 09-30-08 529.32 961.50 EMPL 92908033 10-01-08 12-31-08 477.80 811.66 TOTAL: 2,204.10 3,978.34 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8,50 SETTLEMENT TOTAL: 4,005.84 C7 r•s ?y I'17 INTEREST CALCULATION DATE: 12-01-09 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 September 7, 2009 DATE E At, COMMONWEALTH OF PENNSYLVANIA VS BARR, RICHARD L NOTICE OF TAX LIEN day of filed this _ ate-!r• i I NS FOR TAXES Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for of the income Tax Reform a Code employer 2 PIGS wittax hholding 7345,d Section 34 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 the Inheritance and Estate Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 at. seq. For decendants with date of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for 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). .? rno TetrtrC PENALTIES AND INTEREST GENERAL INFORMATION: Corporation tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchise and property, both real and personal, with no further notice. The filing of a Notice of Lien with a and the lien remains in full force and county wProthonotary is riot a ithout filing of revival until paid, Inheritance tax liens are liens on real estate, which continue until tax is paid. Personal income tax, employer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorbus tax property of liens are liens upon the franchises as well as real and personal taxpayers, but only after they have been entered and ndudocketed Such li ns shallthe not Prothonotary of the county where such property used in the ordina attach to stock of goods, wares merchandise ichas e egiolity from the date o entry course of business of the taxpayer. of record. PLACE OF THE F'ur_ unTIQ FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of real property , in the office of the Prothonotary of the oauMin which the whether rty, subject to the lien is situated; and (b) in the case of Personal the opol in which tangible or intangible, in the office of the Prothonotary of the property subject to lien is situated. county ••+ eernRiTY OF NOTjE A OMATI REVIVAL OF NOTICE Ah? ??- is GENERAL RULE: According to the Fiscal Code, the the Notice of notice Lieien the automatically revived and does not require refilling of shall have commonwealth. Any Notice of Lien filed by the commonwealth j claim, priority to, and be paid in full, before any otr obligation, udgement, eityy ich The commonwgeatthdoesknot lien or estate mis satisfied from suquent ay be charged. EXCEP judicial the property or liens properly maintain priority of tax liens over any existing mortgages recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. QEi A& 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 of the amount assessed together with all Interest and costs in respect thereof; or (2) the liability has become t ally unenforceable. EXCEPTION: Interest on corporation taxes is calculated attar a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien additions and/or includes the balance of tax due (Column 5) plus assessed penalties and assessed and accrued interest up to the interest calculation date on the face of this notice. If payment or settlement of account is made after the interest calculation date, the payment must include the lien filing costs and date ccrued interest from the interest calculation date to and through the payment For any delinquent taxes due on or before Dec. 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) 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) 3/4 OF 1% PER MONTH OR FRACTION P.I.T., E.M.T. .3/4 OF I% PER MONTH OR FRACTION S. U. - 6% PER ANNUM R.T. T. 6% PER ANNUM INH & EST. I% PER MONTH OR FRACTION L.F.T., F.U.T. I% PER MONTH OR FRACTION M.C.R.T. _ O.F.T 18% PER ANNUM F.T. For all taxes originally due and payable l and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax Interest tee t is using an annual interest rate that will vary from calendar year. Inter calculated on a daily basis at the following rates: DAILY INTEREST FACTOR DELINQUENT DATE INTEREST RATE5388 1/1/82 THRU 12/31/82 16% / 1 .000301 1 /1 /83 THRU 12/31/83 11 1% 1/1/84 THRU 12/31/84 .000356 1/1/85 THRU 12131/85 1 .000274 1/1 /86 THRU 12!31 /86 100% % .000247 1/1/87 THRU 12131/87 9% .000301 1/1/91 THRU 12/31/91 9% 000247 1/1/92 THRU 12/31/92 .000192 1/1/94 THRU 12131/94 79% 000247 1/1/95THRU 12131/98 9% 000192 1/1/99 THRU 12/31/99 8 000219 1/1/00 THRU 12/31100 8% .000247 1/1/01 THRU 12/31/01 6 000164 1/1/02 THRU 12/31/02 5% .000137 1/1/03 THRU 120/03 4% .000110 1 /1 /04 THRU 12131/04 4% 000137 1/1/05 THRU 12/31/05 7% 000192 1/1/06THRU 12/31/06 7% .000219 1/1107 THRU 12131/07 ? .000192 1/1/08THRU 12/31/08 ? .000137 1/1/09 THRU 12J31/09 5% ---Taxes that become delinquent on or before Dec. 31, 1981, are subject 1 a constant interest rate until the delinquent balance is paid off. Taxes that become delinquent on or after Jan. 1, 1982, are subject to variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST DEL N UEI? X (DAILY 14 ST FACTOR)OF DAYS