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HomeMy WebLinkAbout12-7085BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 i > ~ ~ ~ ~: R ~~~ l ~~~~~ ~ ~f`1 .r.- ~~~ ~~1~~ i `~ j{~1~1•~ f 4-.T~~~~ ` JOANNE HARRISON GH PC CLOU 3820 MARKET ST CAMP HILL PA 17011-4357 REVK-159 (12-11) REVOOOK9 DOCEXEC Pennsylvania r DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~, ~ _~ 08 s Cur( ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-1617964/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-435-812-101-5 To the Prothonotary of said court: Pursuant to the laws of the Commonweath 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 TAX TYPE ACCOUNT ID TAX TOTAL PE OD PE OD BE IN N EMPL 92189887 01-01-11 03-3T-i1 0.00 451.97 EMPL 92189887 04-01-11 06-30-11 0.00 482.16 TOTAL: 0.00 934.13 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 965.63 INTEREST CALCULATION DATE: 01-13-13 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. i'~~ S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 20, 2012 DATE ~ ~~~ ~ a~~ sod ~~.t~lDy ~ i3s~ ~~s~a~ COIwIMA()I+t1AfF,ALTH f~F PEMN~YLYAlNA VS JOANNE HARRISON CLOUGH PC NOTICE OF TAX 41EN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 14p4, as'amended: Liens for Personal Income Tax and Errrlfabyer WithhokGng Tax arise under Section 345 of the 'fax Reform Code of 197t, 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: SecUcxt 8112-C, as amended. Liens for Liqub Fuels Tax arise ender Section 13 of the Liquid Fuels Tax Act, 72 P.S. Sectiiorr281 f-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- 961'5). Liens for Inheritance Tax and Estate. Tax arise under the tnheritanc® 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 poor to December 13, 1982, Hens odes under the tnheritarlce 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 Trara;portation Asslstanoe 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 Cade, (75 PA C.S. 9815). L{EN& FQR TAF~I~IALTIES ACID T GENERAL INFORMATION: o r n T i ,r,~ provided under the Fiscal Code arise at the time of se ement ( ent) and are-liens upon the franchises and property, both real and personal, avflit no. finther Notice. The frlirrg of a Notice of Lien with a county Prothonotary is not a requisite, amid the lien remains in fuU force and validity without fikng of tevival until paid. Inheritance Tax Liens are liens on real estate wh~h continua until tax is paid Persona! Income Tax. Ember Uilithtl9ldin4 Tax, Realty Trans€er Tax. Sale: ~L Ilen8 are Hens upon tttB srericiU$~ wgllf as ~1d tall property o taxpayers, but only after they have been entered and dooitlt~d of record by the Prothorotary of the county where such property is situated and shah not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of fife taxpayer, The lien has pruarity from the date of entry of record. PLACE nF THE t°fUtifta tiQT1G!£ FQR1Al1 PLACE OF FILING: The notice of lien shall be filed: (a) {n the ease of Real Property, in the office. of the Prothortol~ry of the county in which the property subject to the lien is sltrIated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the pro~rerty Ct to lien is situated. AUT~ZIG.~;IAtYlL raF NA71[~.F erwtra aau~rrv csc unru~G GENERAL RULE: AGCOraling to fife Fiscal Code, the Notice of Lien is automatlCSfiY revMed and does not ri~g1/tfe retilhig of the Notice by the Commorwvealth. Any Notice of Lien filed by the Commornveatth shall have priority to, and be paid in full, t>~re any o8ter obkldatibn, ant, claim, lien, or estate is satisfied from a stli~agtlent jud+cial sate or Aablfity with which the property may t>'e charged. ~,~ The Commonwealth does not maintain priority of tax liens oust arty existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 12, 1994, P.L. 1015, No. 138, REkEAt3E pF IIEN Subject fA such regula5on as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a eer'Eificate of releErse of any lien imposed with respect to any tax 'rf: (f) the liability! is satisfied, sat faction consisting of payrnent of the amount as~ssl®d together with aM interest and costs in respect .'thereof; or (2) the Hattflily has 'becx-me le$any unenfarCagasble. E7tCl~pTfON: Interest on Corporation Taxes is oornputed a#Ibr a Bert is paid.. SETTL,EMfiNT t?F ACGCYtifyT The "Total° column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of ta~rdiae (Cofitmn 5) plus al~esaed addiitions and/or penafttl3s, and asssed and accn,erd int®rast up to ffze interest corhlputation date on the face o€ this notice. tf payment or settlement of account is made after the interest computation date the payrriisant must include the lien filing costs and accrued int®rest from the interest oomputatbn darts to and through the payrnertt date. For any delinquent taxes due on or before December 31.,.198.1, interest is imposed at the following rates. C.S., F.F., C.L., C.N.L. - 6 % PER ANNUM DUE DATE TG PAYMENT DATE C.I. G R., G.A., S.T. - 6°/ PER ANNUM DUE DATE TO PAYMENT DATE B.L. N.E., G.P., M.1. P:U R . -8 % PER ANNUM ((DUE DATE TO PAYMENfi DATE) - 1 % PER MONTH QR FRACTION (DUE DATE t0 PAYMENT. DATE) PI.T„ E.M:T. - 314 OF t°k PER MONTH OR FRACTION S: & U. - 314 OF 1 % PER MONTH OR FRACTION R.T.T. -6% PER ANNUM INH & EST. - 60k PER ANNUM L.F.T.; F.U.T. - t% PER MONTH OR FRACTION M.C. R.T. -1°/ PER MONTH OA FRACTION O: F.T. - 16% PER ANNUM For all taxes that are originally due and payable on and after January i, 1982, the PA Department of Revenue wiN calculate daily interest on all tax def~ierrc;ies using an annual interest rate tttalt will vary from calendar year. interest is Calotl~ted on a daily t~asis at the fofbwing rates; DEhINQUENT DATE INTERE57 RATE DAILY INTEREST FACTOR 1J1;IB+i THRiJ 1281 /84 1 t % .000301 1/1166 THRU 12!31/85 13% ,000358 }/1/86 THRU 12131!86 10% .000274 }/}167 THRU 12/31/87 9°~ .D00247 4ft/91 TWRU 12/3}FJf 11:% .000301. 111/92 TWRU 12!31/92 9% ,000247 1/1/94 THRU 12/31/94 7% :p00192 1/1195 THRU 12/31!90 9% ,000247 1!1l99THRU 12(31!99 7010 .000192 1/1100 THRU 121/00 $% .000219 }/1101 THRU 12/31/01 9°~ 000247 1/1/02 THRU 12~1~p2 001 - .fl00}64 1/1/03 THRU 52131 N3 6% ,000137 1!1!04 THRU 12131/04 4%. .0001'40 111/05 THRU 12!31!05 5% 00013? 1/1106 THRU 1:?131/06 7% .000192 t/t,a0~ rtIRU }21311D7 B% 000219 11110® THRU }2/'31ID8 7%o p00192 1n/d9 TWRU f2t31ro9 5% 000137 t/11fOTW1~{.112131110 49'0 .000!10 1/1/11 THRU 12/31/12 3% 000082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate until the del~quent bal®rtee ~ paid off. ---Taxes that become de~nquenion'or after Jan. 1, 112 are subject to a variable interest vase that changes e~a[vlt c~ket~lar year. ---Interest is cafculated as folktws: IN'P'EHEt ~ 4 , ~ T ~4 DAYS BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. JOANNE HARRISON CLOUGH PC 3820 MARKET ST CAMP HILL PA 17011-4357 pennsytvania DEPARTMENT OF REVEWUE AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA DOCKET NUMBER. 12CT7085 DATE FILED. November 20, 2012 EIN' 20-1617984/000 NOTICE NUMBER' 948-753'214-080-7 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above -captioned Lien/Judgment note should be removed from the records thereof. AND 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 d effectually,to all intents and purposes, as we could were we present in person to do so. 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 07 day of August, 2014. Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance -n + ND c* 410'00 Pcrr Ho/3.3/ elf 31351 a