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Home My WebLink About01-1692.Ev~-~s~(~-~s)"~v°°°~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ..... DEPT. 280946 HARRISBURG, PA 17128-0946 CERTIFIED COPY OF LIEN :': ........ ': '.. ,-~ ~.,.,,.., ~.: ~,,, . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA L...r "~. '.,~ FIN: 23-2924872/000P£i~NSYLVANiA R ! GH T ~ J 0 H N C Notice Date: March 11,2001 :5 5.5 GR E E N S SP R ! N G R D Notice Number: 944-673-701-030-6 NEWVILLE PA 172~1 To the Prothonotary of : 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 ./~our county. EVENT ---"- ~'OTAL: ~ INTEREST COMPUTATION DATE: 03-21-01 monwealth of Pennsylvania, certifies this to be a true and correct uthonzed delegate) of the Corn a er and which, of Revenue (or an a '. .......... r~c,'r ,~nnITtral~l.q nr PF:NA erein due from such taxp y The undersigned, the Secretary named taxpayer for unpaicl/Ax, ,,~/,--n,-o-; ,-, ................. LTIES th favor of'the copy of a lien against the above after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. March 11,2001 _ bATE SECRETARY EVENUE (OR AUTHORIZED DELEGATE) PART 1- TO BE RETAINED BY RECORDING OFFICE PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Re~_ Property, in the office of the Prothonotary of the county in which the proper1 VS subject to the lien is situated and (b) in the case of Personal Property, wheth¢~ tangible or intangible, in the office of the Prothonotary of the county in which RIGHT, JOHN C the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien i.~ NOTICE OF TAX LIEN 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 maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December -'~'~'~.~-~..~--.~, · _ at_ _m. 12, 1994, P.L. 1015, No. 138. --' R__ELEASE OF I=IEI~ 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 L_!ENS FOR TAXE~ 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 Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 thereof; or (2) the liability has become legally unenforceable. EXCEPTION. P.S. Section 1404, as amended. Interest on Corporation Taxes is computed after a lien Js paid. -- 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 The "Total" column (Column 7)for each type of tax liked on ' amended. , SE'n'LEMENT OF ACCOUNT comprises the bal ,-.- of 'r.... ,-,.._/,-, ..... this Notice of Lien Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform penalties, and assessed and accrued interest up to the interest computation an .... ,~^ L~Ue t,.,o~umn u) p~us assessed additions , and/or Code of 1971 72 P.S. Section 8112-C, as amended, date on the face of this notice. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, If payment or settlement of account is made after the interest computation date, 72 P.S. Section 261 l-M, 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 computation date to and through the payment date. Section 2614.13, as amended. For any delinquent taxes due on or before December 31, 1981 interest is Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle imposed at the following rates. , Code, (75 PA. C.S. 9615). c.s., F.F.C.L., C.N.I. -~ PERANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R.' C.A., S.T. - ~/o PER ANNUM (DUE DATE TO PAYMENT OAT B.L., N.H.', G.P., M.I. - =_67 _P_E_R ANNUM (DUE DATE TO PAYMENT nA'r~ Liens for Inheritance Tax and Estate Tax arise under the Inheritance and P.U.R.. - ]% PER MONTH OR ..... / Estate TaxAct of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section s.&u. ~ ..... "~'- uH i"RACTION P.I.T., E.M.T. - 3/4 OF 1Q =3 ..... ~,,.F, ,RA_C_'I'I_O_N. ~D_UE DATE TO PAYMENT DATE) 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of R.T.T. -3/4 OF 1% PER MONTH OR FRACTION death prior to December 13, 1982, liens arise under the Inheritance and Estate INH 8, EST. - 6% PER ANNUM - 6% PER ANNUM Tax Act of 1961, 72 P.S. Section 2485- 101 et. seq.). L.F.T., F.U.T. - 1% PER MONTH OR FJ:{ACTION M.C.R.T. Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and O.F.T. - 1% PER MONTH OR FRACTION - 18% PER ANNUM Public Transportation Assistance Fund Taxes and Fees arise under Section For all taxes that are originally due and payable on and after January 1, 1982, 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. the PA Department of Revenue will calculate daily interest on all tax Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 Interest is calculated on a daily basis at the following rates: PA C.S. 9815). deficiencies using an annual interest rate that will vary from calendar year. LIENS FOR TAXES PENALTIES AND INTEREST DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR. 1/1/82 THRU 12/31/82 20% 1/1/83 THRU 12/31/83 .000548 GENERAL INFORMATION: ~/~/e4 THRU 12/31/84 16% .000438 Corporation Tax Lien~ provided under the Fiscal Code arise ~% iement (assessm~-~t) and are liens upon the franchises ~n/es THRU 12/31/85 13% .000301 ~tt at the time of ~/~/es THRU 12/31/86 10% .000356 1/1/87 THRU 12/31/87 9% .000274 r_eal .and..pe..rsonal, w_i!h no further notice The fill"'- --' .... .a. nd property, both ~/~/ee THRU 12/31/91 11% .000247 -- "u u, a ~,~o[~ce of Lien with a 1/1/92 THRU 12/31/92 9% .000301 validity without filing of revival until paid. full force and ~n/93 THRU 12/31/94 .000247 county Frmnonotary ~s not a requisite, and the lien remains in 1/1/95 THRU 12/31/98 7% 1/1/99 THRU 12/31/99 9% .000192 -- -- 1/1/00 THRU 12/31/00 7% .000247 Inheritance Tax Lien~ are liens on real estate which continue until tax is paid. ~n/o~ THRU 12/31/01 8% .000192 9% .000219 .000247 Per. s.o. nal Income Tax Employer Withholdin,- Tax. Realt-- Transfer Tax Sales ---Taxes that become delinquent on or before December 31 1981 will remain .a.ndU. se Tax Li uid Fuels Tax. Fuel U~ri Motorbus Tax lien ' ers Road Tax and a constant interest rate until the delinquent balance is paid off. ......... s are hens unon the fra.,--~-= ........ ' ,- -,..-,=~ as we~ as real and personal ---Taxes that become delinquent on or after January 1 1982 are subject to a property of taxpayers, but only after they have been entered and docketed of variable interest that changes each calendar year. 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 ---Interest is calculated as follows: ordinary course of business of the taxpayer. The lien has priority from the date INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS of entry of record. DELINQUENT) X (DAILY INTEREST FACTOR)