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Home My WebLink About01-1057REVK45D (9-95) REVO00K9 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS ,.,,~,~.,. , ~-r~ i~,lTV, CUMBERLAND PENNSYLVANIA EIN: 23-2210448/000 Notice Date: February 19, 2001 Notice Number: 133-455-001-021-4 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 21515917 04-01-99 04-30-99 1 1,400.00 2,195.44 SALES 21515917 05-01-99 05-31-99 1 1,400.00 2,186.94 SALES 21515917 06-01-99 06-30-99 1 1,400.00 2,179.05 SALES 21515917 07-01-99 07-31-99 1 1,400.00 2,170.71 SALES 21515917 08-01-99 08-31-99 1 1,400.00 2,162.38 SALES 21515917 09-01-99 09-30-99 1 1,400.00 2,154.32 SALES 21515917 10-01-99 10-31-99 1 1,400.00 2,145.45 SALES 21515917 11-01-99 11-30-99 1 1,400.00 2,067.92 SALES 21515917 12-01-99 12-3t -99 1 1,400.00 1,988.83 TOTAL: 12,600.00 19,250.94 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-01-01 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 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. (OR AUTHORIZED DELEGATE) PART 1 · TO BE RETAINED BY RECORDING OFFICE February19,2001 DATE COMMONWEALTH OF PENNSYLVANIA VS LEININGER,TERRY L NOTICE OF TAX LIEN filed this at day of rr[. 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 Withholding Tax arise under Section 348 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-0 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 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9815). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate TaxAct of 1982, Act of December 13, 1982, 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 1o 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 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). LIENS FOI~ TAXES, 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 franchises and properly, both real and personal, with nc further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without 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 Moto~rbus 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 ProthDnotary of the county where such property is situated and shall not atlach 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~E OF_ THE FI_LING NOTICE FORM PLACE OF FILING: The notice ct lien shall be tiled: (a) in the case of Rea Property, in the office of the Prothonotary of the county in which the properly, subject to the lien is situated and Ih) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subiect to lien is situated AUTOMATIC RE~ NO~E AND~IORr]'Y OF NO_TICE ~EN~RAL 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 pdority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~CE~PTIO~Nj The Commonwealth does not maintain priodty of tax liens over any existing modgages or liens which are propedy recorded at the time that the tax lien is filed SEE~ Act of December 12~1994, P.L 1015, No. 139. 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 of the amount assessed together with al~ 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. ~ETrLEMENT OF ACCOUN'['_ The "Total" 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 and accrued interest up to the interest computation date on the taco of this notice. If 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 delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates C.S . FF., C L. CNI. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C I, G.R, C.A.S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) SL., N E, G P. M~ - 6% PER ANNUM tDUE DATE TO PAYMENT DATE~ P.U R. - 1% PER MONTH OR FP~.CTION (DUE DATE TO PAYMENT DATE) P I.T.. EM.T - 3/4 OF 1% PER MONTH OR FI:~.CTION S. & U - 3/4 OF 1% PER MONTH OR FP. ACTION RT T 6% PER ANNUM O.FT - 18% PER ANNUM For al~ taxes that are originally due and payable on and after January 1, 1992, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that wiJ~ vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST P~TE DAILY INTEREST FACTOR 1/1/82 THRU 12J31/82 20% 000548 ---Taxes that become delinquent on or belore December 31, 1981 will remain a constant interest rate until the delinquent balance is p~id off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year, ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)