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Home My WebLink About09-8100BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 HOROWITZ, BRUCE M 672 BLOSERVILLE RD NEWVILLE PA 17241-8757 pennsylvania DEPARTMENT OF REVENUE REVK-159 (04-09) REV000K9 DOCEXEC CERTIFIED COPY OF LIEN ?o a nf? c? ?d ?I?i' COURT OF COMMON PLEAS OF trc ,lq?3 CUMBERLAND COUNTY, PENNSYLVANIA tc X33 qG SSN :...............................................158-46-9703/001 Notice Date: .................................... October 20, 2009 Notice Number: ............................... 773-423-209-101-5 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 TAX TYPE ACCOUNT ID TAX TAX TAX TOTAL PER IOD PERIOD BEGIN D SALES 83900921 11-01-08 11-30-08 128.24 190.25 SALES 83900921 12-01-08 12-31-08 176.73 261.46 SALES 83900921 01-01-09 03-31-09 546.98 720.22 TOTAL: 851.95 1,171.93 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 1,199.43 m -13 F-5 jrn N ? 0 INTEREST CALCULATION DATE: 01-13-10 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. October 20, 2009 AREVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE S COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: LA eE PE THof ILIN aN beICed O aM)ln the case of real VS property, in the office of the Prothonotary of the cfil ounty in which the property notice n subject to the lien is situated; and (b) in the case of personal property, whether HOROWITZ, BRUCE M 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 NOTICE OF TAX LIEN GENERAL RULE: According to the Fiscal Code, the 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, filed this lien or estate is satisfied from a subsequent judicial sale or liability with which day of the property may be charged. EXCEPTION: The commonwealth does not tax ens any at -m mort recorded atlthe ime thatllthe taxlen is filed.tAat of Dec.g12, 1994,nP Lr1015 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 LIENS FOiR T,gXES Payment of the amount assessed together with all interest and costs in respect Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on corporation taxes is calculated after a lien is paid. P.S. Section 1404, as amended. Liens for personal income tax and employer withholding tax arise under (ColumTn g) foEe ChOF ACCOUNT Section for 345 of p the Tax Reform Code of 1971, 72 P .S The "Total" column amended. Section 7345, as includes the balance of tax due inte est plus assessed additi and/or Liens for realty transfer tax arise under Section 1112-C of the Tax Reform Penalties and assessed and accrued d interest up to the interest calculation Code of 1971, 72 P.S. Section 8112-C as amended. on the face of this notice. date Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 If payment t settlement of account i l made after the interest calculation date, P.S. Section 2611 -M, fuels as amended. the payment must include the lien filing costs and accrued interest from the Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act, 72 P S Interest calculation date to and through the payment date. Section 2614.13, as amended. For any delinquent taxes due on or before Dec. 31, 1981, interest is Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle FImposed cat L Cthe.N.I. following 6% rates PER . ANNUM (DUE DATE TO PAYMENT DATE) criers Code (75 PA. C.S. C.I., G.R. C.A., S.T. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Tax Act of inheritance Liens for inheritance tax and estate tax arise under the Inheritance and Estate P.U, , - Act of Dec 13, 1982, P.L. 1 under 6 No. 2 No. 225 Section 1 et. seq., PS.I.L.,.T., N E.E.,.M.T G..P., M.I. R.T.T. 6% PER ANNUM ((DUE DATE TO PAYMENT DATE) 72 PA. C.S.A. 2Section 1701 , Act of et. seq. 2For clecenda?ts with , . L. 1 date death prior t0 1 % PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) 3/4 OF 1% Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 NH & EST. 6% PER MONTH OR FRACTION OF 1 % PER MONTH OR FRACTION P.S. Section 24$5 _ 101 @t. seq. - 6% PER ANNUM Liens for state and local sales, use and hotel occupancy tax and public L.F.T., F. U.T. 1 % PER PER MONTH ANNUM OR FRACTION M.C.R.T. transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally I% due Rand MONTH OR FRACTION March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. PA Department of - 16% Revenue PER will calculate M C.S.9815). Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary from lcula el daily interest on all tax 1, 1982, the calculated on a daily basis at the following rats: calendar year. Interest is DELINQUENT DATE LIENS FOR TAXES PENALTIES AND INTEREST 1/1/82 THRU 12/31/82 GENERAL INFORMATION: 84 THRU 12/31/84 INTEREST RATE DAILY INTEREST FACTOR 1/1/83 THRU 12/31/83 6% % .000 438 Corporation tax liens provided under the Fiscal Code arise at the time of 1 1/ 1 % settlement (assessment) and are liens upon the franchises and ro @ 1/1/85 THRU 12/31/85 11% .000301 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/86 THRU 12/31/86 110 % % •00.00 301 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/94 1/1/91 THRU THRU 12/31/91 12131/94 s% 000274 validity without filing of revival until paid. 1/1/92 THRU 12/31/92 11 9% % •000247 1/1/95 THRU 12/31/98 7 % .000247 .000247 000192 1/1/99 THRU 12/31/01 Inheritance tax liens are liens on real estate, which continue until tax is paid. 1/101 THRU 12/31/91 7/ 247 1/1/00 THRU 12/31/00 8 000192 Personal income tax, employer withholding tax, realty transfer tax, sales and 6% 000217 1/1/02 THRU 12/31/02 .000247 1/1/03 THRU 12/31/03 use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorbus tax 1/1/05 THRU 12/31/05 liens are liens upon the franchises as well as real and personal property of 1/1/06 1/1/04 THRU THRU 12/31/06 12/31/04 74i 5 % •000164 7% 5% % .000110 taxpayers, but only after they have been entered and docketed of record by the °0°217 37 /1/08 THRU 12131/08 79% •00 219 Prothonotary of the cou 1/1/07 THRU 12/31107 % 000192 situated liens attach to stock of goods wahesr oS mer chand si eI regula ly usedhn the ohd!nl not ary 1/1/09 THRU 12/31/09 8% DO01.000192 of record. 000137 course of business of the taxpayer. The lien has priority from the date of entry a constant interest rate until the delinquent balance -Taxes that become delinquent on or before Dec. 31, 1981, are subject to --Taxes that become delinquent on or afterJan.1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X (NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 pennsylvania DEPARTMENT OF REVENUE REVK-300 (05-11) REVOOK10 DOCEXEC AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HOROWITZ, BRUCE M 672 BLOSERVILLE RD NEWVILLE PA 17241-8757 DOCKET NUMBER. 09-8100 CT DATE FILED. November 23, 2009 SSN• 158-46-9703/001 NOTICE NUMBER. 722-542-514-040-1 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges 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. 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 01 day of April, 2014. Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance : ND CD ..:ra otivA- I6,0'?d n t� Ctik/03t p_Ji30(4087LY3