The URL can be used to link to this page

Home My WebLink About10-7496BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 S P H PROPERTIES INC 4955 CARLISLE PIKE STE A MECHANICSBURG PA 17050-3225 pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC /' ,/ CERTIFIED COPY OF LIEN lG- ~~~~C ~~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 26-3266293/000 Notice Date :....................................October 20, 2010 Notice Number :...............................871-235-210-101-5 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 TOTAL pE OD PE OD BE IN END SALES 84626148 01-01-10 01-31-10 0.00 69.33 SALES 84626148 02-01-10 02-28-10 0.00 53.70 SALES 84626148 03-01-10 03-31-10 0.00 72.00 SALES 84626148 04-01-10 04-30-10 0.00 72.37 TOTAL: 0.00 267.40 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 294.90 ~~J ~`~ ~G ~~~ ;~. .~ -~~ ~~m~ a~ . i..t_ m --7 _ _.. _. ~ _ c a: c>> c--~ ~.- INTEREST CALCULATION DATE: 01-13-11 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. i~ S ARY OF REVENUE (OR UTHORIZED DELEGATE) October 20, 2010 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS S P H PROPERTIES INC NOTICE OF TAX LIEN filed this day of at m 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 empbyer 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 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 et. 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 assistarxx3 fund taxes and fees anse 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 FOR TAXES. PENALTI~~ INTEREST GENERAL INFORMATION: Corporation tax liens provided under the Fiscal Code anse at the time of settlement (assessment) and are liens upon the franchises and properly, 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 Gen 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, Nquid fasts tax, fuel use tax, motor carriers road tax and motorbus tax liens era liens upon the franchises as weG as real. and personal .property of taxpayers, but onty after they have been entered and docketed of rec~o-d by the Prothorwtary of the ceunty where such property is situated. Such liens shat not attach to stock of goods, wares or merchandise regularly used in the orcGnary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE 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 county in which the properly subject to the lien is situated; and (b) 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiltng of the notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in fiaN, before any other obli~ibn, judgement, Gatm, lien or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, 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'of the amount assessed together with all interest and costs in respect thereof; or (2) the GebfGty has become legalty unenforceable. EXCEPTION: Interest on corporation taxes is ca~ulated attar a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax. listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penalties and assessed and accriled interest up to the interest calculation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the payment must include the lien filing costs and accrued interest from the interest ca~ulation date to and through the payment date. 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) C.I., G.R., C.A., S.T. - 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 R FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRAOTION S. & U. - 3/4 OF 1 °k PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH 8 EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18°h PER ANNUM For all taxes originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will ca~ulate deify interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daffy basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12!31/82 20% ,000548 1/1/83 THRU 12!31/83 16°h .D00438 1 /1/84 THRU 12/31 /84 11 °~ .000301 1 /1/85 THRU 12/31 /85 13% .000356 1/1B6 THRU 12/31/88 10°h .000274 1/1B7 THRU 12/31/87 9°k .000247 1/1/91 THRU 12/31/91 11% .000301 1 /1/92 THRU 12!31 /92 9% .000247 1 /1/94 THRU 12/31/94 7°k .000192 1/1/95 THRU 12/31/98 9°k .000247 1 /1/99 THRU 12/31 /~ 7% .000192 1 /1/00 THRU 12x31 ro0 8% .000219 1/1ro1 THRU 12/31ro1 9% .000247 1/1ro2 THRU 12/31/02 6 % .000164 1/1/03 THRU 12/31/03 5% .000137 vlroa THRU 12~1roa a% .000110 1/1/06 THRU 12!31/05 5% .000137 1 /1/06 THRU 12!31 rob 7% .000192 1/1rol THRU /2/31ro7 8% .000219 1/1ro6 THRU 12/31ros 7% .000192 1/1109 THRU 12/31109 5% .000137 1/1110 THRU 12/31/10 4 % .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1982, are subject to a variable interest rate that changes each c~erx~r year. ---Interest is ca~ulated as follows: INTEREST = (BALANCE OF TAX UN~~~PAID)) X (NU~ER OF DAYS DELINQUENT) X (DAILY 1I0'T7(~f3T FACT