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Home My WebLink About04-4197REVK-159 (12-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0945 Ch. /..~/~, / COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SHUCKERS CARRIAGE HAUS BANQUET FACILITY 3q61 RITNER HNY NEWVILLE PA 172ql-9~60 TEMP: 100004953/000 Notice Date: August 15, 2004 Notice Number: 913-326-204-081-0 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 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80363800 10-01-03 12-31-03 1 650.10 927.75 TOTAL: 650.10 927.75 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-25-04 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, INTEREST, ADDITIONS ar PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS ar 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. August 15, 2004 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SMUCKERS CARRIAGE HAUS BANQUET FACILITY NOTICE OF TAX LIEN filed this at day of 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 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 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 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 Locai 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). !~IENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of settiement (assessment) and are liens upon the franchises and property, both real and personal, with no ~rther notice. The ti[ing 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. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax arid Motorbus Tax liens are liens upon the franchises as weft as rea[ and persona[ ~roperty 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 regulady 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 F LNG The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in wh ch 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 PR OR TY OF NOTICE GENERAL RULE_._ : According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiring of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shail have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied 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 December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIE..___ N 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 flability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (2) the ab ty has become legaliy unenforceable. EXCEPTION: Interest on Corporation Taxes s computed after a lien s pa d. ETTLEMENT OF A CO 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 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. c.s., F F., CL, C.N I - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) CL, G.R, C.A, ST 6% PER ANNUM (DUE DATE TO pAYMENT DATE) B.L., N.E., GP, M [ - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE) P U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.LT , E.MT - 3/4 OF 1% PER MONTH OR FRACTION S & U - 3/4 OF 1% PER MONTH OR FRACTION R.TT. - 6% PER ANNUM INH & EST. - 6% PER ANNUM EFT, FUT - 1% PER MONTH OR FRACTION M.C R.T. - 1% PER MONTH OR FRACTION OFT - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1,19821 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 DAILY INTEREST FACTOR 1/1182 THRU 12131/B2 20% .0005~8 1/1/B3 THRU 12/31183 16% 000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/3111~5 13% 000356 1/1/$6 THRU 12/31/fi6 10% 000274 111187 THRU 12/31/B7 9% .000247 1/1/88 THRU 12/31/91 11% 000301 1/1192 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 12/31/99 7% .000192 1/1/00 THRU 12/31100 8% 000219 1/1/01 THRU 12/31/01 9% 000247 1/1/02 THRU 12131102 6% 000164 1/1/03 THRU 12/31/03 5% 000137 1/1/04 THRU 12/31/04 4°/° 000110 --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 subject to a 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 , pennsyLvania BUREAU OF COMPLIANCE PO HARRISBUR948 PA 17128-0948 AUTHORITY TO SATISFY DEPARTMENT OF REVENUE G REV-300A C". CbCEXEC(M) REISSUE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. SMUCKERS CARRIAGE HAUS BANQUET Docket No. 04-4197CIVTRM 3461 RITNER HWY NEWVILLE PA 17241-9460 Date Filed AUG 24 2004 Class of Tax SALES/EMPLOYER/USE Account No. 16-9626471/001 Assessment Number TO THE PROTHONOTARY OF SAID COURT: 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 12th day of June, 2014. *Original Date of Satisfaction: 12/14/2004 Daniel Mouser Secretary of Revenue f15� 3a?7� MARY HURLER Director, Bureau of Compliance