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Home My WebLink About01-2570DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ROCKWELLS LANDSCAPING INC ER 6 BOX 5 BOX 5 SHIPPENSBURG PA 17267-9806 EIN: 23-2151214/000 Notice Date: April 23, 2001 Notice Number: 689-021-701-041-8 To the Prothonotary of said court: Pursuant to the laws of the Commonweaith of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 TAX TYPE ACCOUNT ID TAX PERIOD BEGIN EMPL 13488812 04-01-85 EMPL 13488812 07-01-85 EMPL 13488812 10-01-85 EMPL 13488812 04-01-86 EMPL 13488812 07-01-86 EMPL 13488812 10-01-86 EMPL 13488812 04-01-87 EMPL 13488812 07-01-87 EMPL 13488812 10-01-87 4 5 5 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 06-30-85 1 178.72 573.05 09-30-85 1 178.72 567.20 12-31-85 1 68.74 216.09 06-30-86 1 163.51 505.89 09-30~86 1 181.68 557.52 12-31-86 1 111.80 340.30 06-30-87 1 116.03 348.05 09- 30-87 I 88.73 264.10 12-31-87 1 47.78 141.06 TOTAL: 1,135.71 3,513.26 FILING FEE(S): 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 correct copy of a lien against the above named taxpayer for unpaid TAX, fNTEREST, 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 Commonweatth of Pennsylvania upon the taxpayer's propeity, real, persocar, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 23, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS ROCKWELLS LANDSCAPING INC NOTICE OF TAX LIEN hied this at day of [.lENS FOR TA~X~ Liens for Corporation Taxes arise under Section f40t of the Fiscal Code, 72 P.S. Section 1484, as amended. Lions for Personal Income Tax and Employer Withholdin9 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 Cede 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.S. Sec[ion 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 ef December t 3, 1982, P.L 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section t70f et. seq. (For decenda, nts with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate TaxAst of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Loca~ 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). II~NS FOR TAX~ P N~S AND INTER.F~S~' GENERAL INFORMATION: Corl;~z~t~ATax 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, it no further no ice. 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 unfit paid. Inhe france Tax Liens are liens on real estate which continue until tax is paid. Personal~me Tax. Employer Withholding Tax~ReR airy Transfer Tax. and Use Tax, Liquid Fuels Tax. Fuel Use Tax, Motor Carriers Road Ta~d Moforb s~Z~_Ta 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 ct goods, wares, or merchandise regularly used in the ordinary course of bus}ness of the taxpayer, The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE PLACE OF FILING: The notice of lien shall be filed: fa) In the case of Real Properly, irt tl~e office of the Prothonstary of the county in which the property subject Io the lierl is situated arm (h) in the case of Personal Property, whether tangible or intangible, in the otfice of the Prothonotary of the codsty in which the property subiect lo lien is situated. AUT~OM~ATIC REVIVAL OF NOTLCE_AND PRIORITY~OF NOTICE GEN~RA~L RUL_E: Accordin9 to the Fiscal Code, the Notice of Lien is automatically revived and does not ~equire refiling of the Notice by the Commonwealth. Any Notice of Lien liled by the Commonwealth shaft have priority to, and be paid in full, before any other obligation, iudgement, claim, lien, or estate is satisfied from a subsequent iudicial sale or liability with which the property may be charged. EXC~EP_T_LON: The Commonwealth does not maintain priority of tax liens over any existin9 mortga§es or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December _RE L~E A~SE~ O~F 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 iiabitity is satisfied, satisfaction consisting of payment of 1he amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EX~CFPTI_ ON~' Interest on Corporation Taxes is computed After a lien is paid. S E_~I-% E M E~NT~ .O~F ~A CCC U NT~ 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 face of this notice. If payment or settlement of account is made After the interest computation date, the payment must include the lien illin9 costs and accrued interest from the it~terest 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 , F F., GL, CNI. 6% PER ANNUM (DUE DATE TO P AYe4 EN~' DATE) e i, G.R. C A, S T - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) S L, N E, GPM I 6% PER ANNUM (DUE DATE TO PAYMENT DATE) PLI R 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PI T, E MT - 3~4 OF 1% PER MONTH OR FRACTION S & U 3/4 OF 1% PER MONTH OR FRADTION RT T 6% PER ANNUM OFT ,18% PER ANNUM For all taxes that are originally due and payable on and after Jar~uary l, 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 or~ a daily basis at the following rates: DELINQUENT DATA tNTEREST RATE DALLY INTEREST FACTOR --Taxes that become delinquent on or before December 31, 1981 will remair a constant interest rate unti~ the delinquent balance is ~id off. ---Taxes that become delinquent on or after January 1, 1982 are subject to ~ variable interest that changes each calendar year. -dnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT} X (DAILY INTEREST FACTOR}