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HomeMy WebLinkAbout01-2569(j4~ R~-1~5) REV000K9 BUREAU OF COMPLIANCE DEPT 280946 HARRISBURG, PA 17128~946 STOLTZFUS,STEVE F RR 2 BOX 206A NEWVILLE PA 17241-9665 COMMONWEALTH OF PENNSYLVANIA/~(~/- DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 165.42-4594/000 Notice Date: April 23, 2001 Notice Number: 688-338~901-041-8 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 TAX TYPE ACCOUNTID SALES 21496417 SALES 21496417 3 4 5 TAX TAX EVENT PERIOD PERIOD NUMBER BEGIN END 08-01-00 08-31-00 09-01-00 09-30-00 1 TOTAL: FILING FEE(S): 6 7 TAX TOTAL DUE DUE 3,688.27 5,561.64 9,249.91 4,824.71 6,820.98 1,645.69 9.00 INTEREST COMPUTATION DATE: 05-03-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correc'i copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS Br 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 Pennsylyania upon the taxpayer's property, real, personal, or both, as the case mr~y be. SEORETAR' ENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April23,2001 DATE COMMONWEALTH OF PENNSYLVANIA VS ST©LTZFUS,STEVE E NOTICE OF TAX LIEN flied this at day of 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 345 of the Tax Reform Code of 1971, 72 P.S. Section 7945, 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 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 19 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 December 13, 1982, P.L. 1086, No. 225 Section I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2486 - 101 et. seq.). Liens for State, or State and Local Sa~es, 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 FOR TAXES. PENALTIES AND INTE_REST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no fudher 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 Read Tax and Motorbus 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 Prothonotary of the county where such property is situated and shall not attach 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: I'he notice of lien shall be tiled: (a) Jrt the case of Real Property, in the office of the P~otho~qotary of the county in which the property subject 1o the lien is situated and (b) J¢1 the c~tse of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to [[eft is siluctted. AUTOMATIC REVIVAL OF NO]ICE AND PCIORITY OF NOTICE GENERAL RULE; According to the Fiscal Code, the Notice ct Lien is automatically revived and does not require lefiling of the Notice by the Comr'qonwealth. Any Notice of Lien filed by tile Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate ]s satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION; The Commonwealth does not maintain priority of fax liens over any exfsting mortgages or liens which are properly recorded at the time that the tax lien is filed. SEF: Act of December 12,1994, PL. 1015, No. t38. RELEASE OF_LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue ~ certificate ct release of any lien imposed with respect to any tax if: (1) the liability is ~atisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. E~(CEPT!ON: Interest OR Corporation Taxes is computed alter a lien is paid. SETrLEMEN~ OF A~CCO U~N .T_ 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 addiiions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this Rotice. If payment or settlemeRt of account is made after the interbst 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. CS FF,CL ,CHi - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) CI G.R C A ST - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 8,L, N E, GPM I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) PUR · 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PIT, E M T - 3,4 OF 1% PER MONTH OR FRACTION S & U. - 34 OF 1% PER MONTH OR FRACTION RTT - 6% PER ANNUM IHH & EST, - 6% PER ANNUM LFT FUT * 1% PER MONTH OR FRACTION M.C.R T - I% PER MONTH OR FRACTION OFT. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a dairy 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% 000438 1/1/84 THRU 12/31/~4 11% 000301 1/1/85 THRU 12/31/~5 13% 000356 1/1/86 THRU 12J31/86 10% 000274 1/1/87 THRU 12/31~7 9% 000247 1/1/88 THRU 12/31/9! 11% 000301 1/1/92 THRU 12/31/92 9% 000247 1/1/93 THRU 12~31/94 7% .000192 1/1/95 THRU 12/31/98 9% 000247 111/99 THRU 12/31~9 7% 000192 1/1/00 THRU 12/31/00 ~o 000219 1/1/01 THRU 12/31/01 9% 000247 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subiect to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. STOLTZFUS,STEVE F 299 SHIPPENSBURG RD SHIPPENSBURG PA 17257-8616 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 01-2569CIVIL DATE FILED: May 1,2001 SSN: 165-42-4594/000 NOTICE NUMBER: 434-680-903-121~9 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that 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 wa present in person to do so; and 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 19 day of December, 2003. Gregory C. Fait Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance