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Home My WebLink About11-8108BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 1 71 28-0948 0140 Ti? OCT PP, 3: 3? jNBERLA COUNTY 7 NO RHODY, KAREN M PENNSYLVANIA 2 S HANOVER ST CARLISLE PA 17013-3306 pennsylvania DEPARTMENT OF REVENUE REW-159 (12-10) REV000K9 DOCEXEC CERTIFIED COPY OF LIEN q_2jbg7 Cirl( COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-4287943/000 Notice Date :....................................September 20, 2011 Notice Number :...............................894-367-511-091-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted certified copy of a lien to be entered of record in your county. TAX TYPE ACCOUNT ID 3 4 TAX TAX PERIOD PERIOD SALES BE IN END 83691730 03-01-11 03-31-11 TOTAL: FILING FEE(S): SATISFACTION FEE(S): SETTLEMENT TOTAL: INTEREST CALCULATION DATE: 12-14-11 5 T__6 TAX TOTAL 475.60 570.49 475.60 570.49 19.00 8.50 597.99 The undersigned, the Secretary of Revenue or 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 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 Commonwealth of Pennsylvania upon the taxpayer's property - real, personal or both - as the case may be. S C ARY OF REVENUE September 20, 2011 (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE aot - $14,06P4W olat ItY/va-1,7 041. a? 16997 COMMONWEALTH OF PENNSYLVANIA VS RHODY, KAREN M NOTICE OF TAX LIEN day of filed this - at- -m. PLACE QF THE 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 Protonotary of the county in which the property subject to the lien is situated; and (b) in the case of personal property, which the Protonotary of to county in tangible or i ject to !lends sitoffice uated. the property sub A• ?Tr?=eTI 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 ss llcla ve priority to, and be paid in full, before any other, obligation, judgement, 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 properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF 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 liability is satisfied, satisfaction consisting of interest payment of the the ?beco eele9?Y lunenfor eable. EXCEPTION: thereof; or (2) liability as Interest on corporation taxes is calculated after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total' column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penalties and assessed and accrued interest up to to interest calculation date on the face of this notice. If payment or settlement of account is made after the interest calculation date, the payment must include the lien filing costs and accrued interest from the interest calculation date to and trough the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates. C.., F.F., C.L., C.N.. 6% PER ANNUM DUE DATE TO PAYMENT C.S, G.R., C.A., S.T.I 6% PER ANNUM (DUE DATE TO PAYMENT DATE) ANNUM TO PAYMENT UE DATE ATE B.L., N.E., G.P., M.I. . 6 j PPER ER MONTH OR FRACTION (DUE DATE DTO PAYMENT DATE) P.U.R.. 3/4 OF 1% PER MONTH OR FRACTION P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION S. & 6% PER ANNUM R.T.T. 6% PER ANNUM INH & EST. L.F.T., F.U.T. 1% PER MONTH OR FRACTION 1% PER MONTH OR FRACTION O.F.T. 18% PER ANNUM For all taxes originally due and payable on and after Jan. 1, 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 on a daily basis at the following rRATE ates DAILY INTEREST FACTOR DELINQUENT DATE % .000438 1/1/83 THRU 12/31/83 16 11 % .000301 1 /1 /84 THRU 12/31/84 13% .000356 1 /1/85 THRU 12/31/85 10 % .000274 111186 THRU 12/31/86 9% .000247 1 /1 /87 THRU 12/31/87 11 % .000301 1/1/91 THRU 121/31/91 9% .000247 1/1/92 THRU 12/31/92 7% .000192 1/1/94 THRU 12/31/94 9% 000247 1 /1/95 THRU 12/31/98 7% .000192 111/99 THRU 12131 8% .000219 1 /1 /00 THRU 12/31100 /00 9% .000247 1/1101 THRU 12131/01 6% .000164 1/1102 THRU 12131/02 5% .000137 1 /1 /03 THRU 12/31/03 4% .000110 1/1/04 THRU 12131/04 5% .000137 1/1/05 THRU 12/31/05 7% .000192 111/06 THRU 12/31/06 8% .000219 1 /1 /07 THRU 12131/07 7% .000192 1 /1 roe THRU 12/31/08 5% .000137 1 /1109 THRU 12/31/09 4% .000110 1/1/10 THRU 12/31/10 3% .000082 111/11 THRU 12!31/11 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1982, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST DELIINOUENT) X(DAILY IUNPAID) X (NUMBER OF NTEREST DAYS FACTOR) LIENS FOR TAXES Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. as Tax Reform Codenioflo 971,iV72h P.S.gSetax ction arise 7345, under Liens for Spersonal of the income 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 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 Dec. 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 Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq. Liens for 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 Fithe scal franchises arise at th propertye both settlement (assessment) and are liens upon and , real and personal, with no further notice. 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 until paid. Inheritance tax liens are liens on real estate, which continue until tax is paid. and Personal income tax, employer withholding taxis rearty Iran fer t motorbus tax use tax, liquid fuels tax, fuel use tax, liens are liens upon the franchises as well as real and personal property of record b taxpayers, but only after they have been entered and docketed h liens shall trot Prothonotary of the county where such property is situated. 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. 4