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Home My WebLink About11-7806PA DEPARTMENT OF REVENUE Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 T ( ) L' f f i .e { HARRISBURG PA 17128-0948 (} 0 T H 0 74I ), r t REV-159 CM DOCEXEC (10-09) 1011 OCT 14 AM 8: 1 PENNSYLVANIA Cis COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MICHAEL E MCCONNELL APT 3 113 MAY DR CAMP HILL PA 17011-5024 TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Couonwe.lth of Pennsylvania, there is herewith trene.ittee a certified copy of a lien to be entered of record in your county CERTIFIED COPY OF LIEN 182-64-5147 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P.I.T. 2009 JAN 04 2011 S92447 1072.00 1237.22 TOTALS $1072.00 51237.22 INTEREST COMPUTATION DATE N O V 09 2011 FILING FEE(S) 519.00 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of l i t th - d f b i i d t $ 8 . 5 0 ien aga ns e a ove name correc copy o a fies th s to be a true an Pennsylvania, cert f h t lti th d i ddi i rom suc ons or pena es ereon ue nterest, a t taxpayer for unpaid tax, axpayer 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 tax interest , , upon the taxpayer's property, real, personal or both, as the case may be. 115 // SETTLEMENT TOTAL $1264.72 AUG 15 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE a??--t s !9 ?P? P? C ?? 59y? COMMONWEALTH OF PENNSYLVANIA V. MICHAEL E MCCONNELL NOTICE OF TAX LIEN ed this day of at m. CLERK (or Register) LIENS FOR TAXES iens for Corporation Taxes arise under Section 1401 of the ca' Code, 72 F.S. Section 1401, as amended. ens for Personal Income Tax and Employer Withholding Taxes r°:se under Section 345 of the Tax Reform Code of 1971, 72 P.S. .eciion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of t,e Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. -lens for Liquid Fuels Tax arise under Section 13 of the _.'quid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use ax Act, 72 F.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: Cormeoration Tax Liens provided under the Fiscal Code arise at the ti b 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 the tax is pal . Personal Income Tax Em to er Withholdin Tax Realty Trans- fer Tax Sales an Use Tax Li uid Fuel Tax Fuels Use Tax or arClers Road ax Motor us oad tax, Ull Company ran- Max an Liquid Fuels an Fuels ax iens are liens upon the rant ises as well as real an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is 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 automatically 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. Ex?cepti?on: Interest on Corporation Taxes is computed after the Tien 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. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (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 an 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 tI Notice of Lien comprises the balance of tax due (column 5) assessed additions and/or penalties and assessed and accrue interest to the interest computation date on the face of tr Notice. If payment or settlement of the account is made after th terest computation date, the payment must include the lien ing costs and accrued interest from the interest computatic 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 c C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment c B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment c P.U.R. 1% per month or fraction (due date to payment date) P.I.T.,E.M.T. 3/4 of 1% per month or 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.,F.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 due and payable on anc after Jan. 1, 1982, t he PA Department of Revenue will calcu daily interest on all tax deficiencies using an annual inte rate that will vary f rom calendar year to calendar year. The applicable intere st rates are as follows. INTEREST: Interest is calculated on a daily basis at the fc ing rates. ** Delinquent Date Interest Rate Daily Interest Fact 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 1/1/95 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 1/1/11 th£k 12631/11 3? d li 009?82 b axes a ecome will remain a cons e nquen on or tant interest rat before De . , 1981 e until the delinquen balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 ar subject to a varia ble interest rate that changes each calendar year. ---Interest is calcul ated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUEN DAILY INTE REST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO Box 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. MICHAEL E MCCONNELL APT 3 113 MAY DR CAMP HILL PA 17011-5024 TO THE PROTHONOTARY OF SAID COURT: RE1-3H CM WMIC 111-111 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. Date Filed Class of Tax Account No. IlCT7806 OCT 14 2011 ANNUAL 182-64-5147 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 court records. 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 we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 11th day of April, 2012. n C'. ti -rt :X --f A f*I C = d C CO s >n =a x. C . CK) ?anipl Meucpr "< Secretary of Revenue MARY H IRI FR Director, Bureau of Compliance e?a?g? ? D c x 0 < --1 O m Ro 3 C7 C'S O z z m r r C) O 3 C 3 m0 .92 D? ?m ?a ar m? zx < ? O • 0 T T ? mm m z <z mN z? cr m< a z H D tb 0 01, C-) H cz x to -i mx Mm r- > ? z0 tj c M C-) -i 0 co z T ? n .. O 3 '0 x m0 zz z rm <a a V) z H 0 DT