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Home My WebLink About04-3657REVK-159 (12-01) REV000K~9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 RODNEY K HOUGH HD ~,9 ]~ROOKNOQD AVE CARL~'SLE PA 17015 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1698038/000 Notice Date: July 18, 2004 Notice Number: 842-790-104-071-3 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 18037291 10-01-03 12-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 2,244.62 2,981.03 TOTAL: 2,244.62 2,981 FILING FEE(S): 14,00 INTEREST COMPUTATION DATE: 07-28-04 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a ~'ue and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and whioh, 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 AUTHORIZE ~.~E LEGATE) PART 1 -TO BE RETAINED BY RECORDING OFFICE July 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS RODNEY K HOUGH MD NOTICE OF TAX LIEN filed 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 Pemonal Income Tax and Employer 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 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Ac~, 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 1 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 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 FOR 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 property, both real and personal, with no further notice. The tiling 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 Withholdino Tax, Realty Transfer Tax. Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road 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: The notJce of lien shall be filed: (a) In the case of Re Property, in the office of the Prothonotary of the county in which the proper 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 whi( 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 automatically revived and does not require retiling of the Notice by th Commonwealth. Any Notice of Lien tiled by the Commonwealth shall ha~ priority to, and be paid in full, before any other obligation, judgement, clair lien, or estate is satisfied from a subsequent judicial sale or liability with whi¢ the property may be charged. EXCEPTION: The Commonwealth does n, maintain priority of tax liens over any existing mortgages or liens which ar properly recorded at the time that the tax lien is filed. SEE~ Act of Decemb< 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, th Secretary or his delegate may issue a certificate of release of any lien impose with respect to any tax if: (1) the liability is satisfied, satisfaction consisting ~ payment of the amount assessed together with all interest and costs in respa, thereof; or (2) the liability has become legally unenforceable. EXCEPTIO_~ Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lie comprises the balance of Tax Due (Column 6) plus assessed additions and/( penalties, and assessed and accrued interest up to the interest computatie date on the face of this notice. If payment or settlement of account is made after the interest computation dat~ the payment must include the lien tiling costs and accrued interest from th interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest imposed at the following rates. C.S., F.F, CL C N I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GR., C.A, S.T 6% PER ANNUM (DUE DATE TO PAYMENT BATE) B.L., N.E., G P M I - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.UR - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T - 2/4 OF 1% PER MONTH OR FRACTION S. & U - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. 1% PER MONTH OR FRACTION M.CRT - 1% PER MONTH OR FRACTION OFT - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1,198; 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 daily basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16% 000438 1/1/84 THRU 12/31/84 11% 000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% 000274 1/1/87 THRU 1 2/31/1~7 9% 00024? 1/1/88 THRU 12/31/91 11% 000301 1/1/92 THRU 12/31/92 9% 000247 1/1/93 THRU 12/31/94 7% 000192 1/1/g5 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 $% 000219 1/1/01 THRU 12/31/01 9% 000247 1/1/02 THRU 12/31/02 6% 000164 1/1/03 THRU 12/51/03 5% .000137 1/1/04 THRU 12/31/04 4% 000110 ---Taxes that become delinquent on or before December 31,1981 will remai a constant interest rate until the delinquent balance is paid off. --*Taxes that become delinquent on or after January I, 1982 are subject to 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) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. RODNEY K HOUGH ND 4~ BROOKNOOD AVE CARLISLE PA ~7013 AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 04o3657CT DATE FILED: July 27, 2004 EIN: 25-1698038/000 NOTICE NUMBER: 556-784-604-083ol 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, was filed in error and desires that {t be removed from the records thereof. AND you, the Prothonotary of said court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said Lien from the record as fully and effectually, to all intents and purposes, as we could were we 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 31 day of August, 2004. Gregory C. Fait Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance