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Home My WebLink About11-7004PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE FF 1 C 4 LIEN SECTION k? PO BOX 280948 HARRISBURG PA 17128-0948 .,.+ + °tT?`???TA;ti -7,1011 SEP-8 PSI2'?4 CUMBERLAND COUNTY PENNSYLVANIA pennsylvania DEPARTMENT OF REVENUE REV-159 CM OOCEXEC (10-09) t -1 pD`? CN 1 l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the lens of the C.- uea lth of Penn-1 yania, there is hereeith trans,itted a certified copy of a lien to be entered of record in your cpunty CERTIFIED COPY OF LIEN 170-58-1376 JOOYONG RO SHEENA M RO 96 KONHAUS ROAD MECHANICSBURG PA 17050-3124 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMEN NUMBER 1 2 3 4 5 6 P.I.T. 2009 SEP 17 2010 M98954 502.00 607.28 TOTALS 5502.00 4607.28 INTEREST COMPUTATION DATE N O V 23 2011 FILING FEE(S) 519.00 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of l i t th b -n d f d 4 $ . 5 0 ien aga e a ove ame correct copy o ns a Pennsylvania, certifies this t0 be a true an taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid additions or penalties is a lien in favor of the Commonwealth of Pennsylvania interest tax , , upon the taxpayer's property. real, personal or both, as the case may be. X11121 S/ SETTLEMENT TOTAL 4634.78 a,,,o ?d P4 AUG 29 2011 Ck 91q?3 SECRETARY OF REVENUE DATE n (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ?a-atlNcll COMMONWEALTH OF PENNSYLVANIA V. JOOYONG RO & SHEENA M RO NOTICE OF TAX LIEN Filed this day of at m. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor orati n Tax Liens provided under the Fiscal Code arise at the time o sett ement assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue until tie tax is paid- Personal Inc e Dix Em to er Wi hholdin Tax R al Trans fer ax a e an Use ax Li u id F u ue s se x Motor arriers a ax or uaomanran e an Li Fu n u fens are iens upon the ranchises as we as rea an personal property of tax- payers, rrecord onl after situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF 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 pro- thonotary of the county in which the property 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 automatics y 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, lien or estate is sat- isfied 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 which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Excce ti?o. Interest on Corporation Taxes is computed after the iel' n is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. S T (20) Public Utility Realty Tax . . (30) Shares Tax B.L. N E (40) Corporate Loans Tax (Banks) . . (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation 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 or fraction P.I.T.,E.M.T. 3/4(dof 1%tperomontheor fraction S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. & EST. 6% per annum L.F.T.J.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction O.F.T. 18% per annum For all taxes that are originally after Jan. 1, 1982, the PA Department due and payable on and of Revenue will calculate daily interest on all tax deficiencie rate that will vary from calendar s using an annual interest t l The applicable interest yea rates are as r o ca endar year. follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate 1/1/88 thru 12/31/91 11% Daily Interest Factor 1%1 93 thru 12/31/94 7 .000301 000247 % . 000192 1/1/95 thru 12/31/98 9% . 000247 1/1/99 thru 12/31/99 7% . 000192 1/1/00 thru 12/31/00 8% . 000219 1/1/01 thru 12/31/01 9% . 000247 111102 thru 12/31/02 6% . 000164 1/1/03 thru 12/31/03 5% . 000137 1/1/04 thru 12/31/04 4% . 000110 1/1/05 thru 12/31/05 5% . 000137 1/1/06 thru 12/31/06 7% . 000192 1/1/07 thru 12/31/07 8% . 000219 1/1/08 thru 12/31/08 7% . 000192 1/1/09 thru 12/31/09 5% . 000137 1/1/10 thru 12/31/10 4% . 000110 1/1/111 thlk 12631/11 axes a ecome deli 3x n t 003?I82 quen on or before Dec 1981 will remain a constant interest rate until the delinquent balance is paid in ful l. ---Taxes that become deli nquent on or after Jan. 1 1982 are subject to a variable interest rate , that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C ** .R.T./IFTA ef fective Jan. 1 1996 Interest rates prior to 1988 may b , . e obtained by calling PA Dept. of Revenue Taxpayer Service & In formation Center (717) 787-1064. ,