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Home My WebLink About12-7093BUREAU OF COMPLIANCE _ ~ ; . PO BOX 280948 1 i `- HARRISBURG PA 17128-0948 ~ ~ 1, ~~ ~'j `, • F~' F 4 ~ 9 ~E ~~„ [3 "r~L~;~:t~ ~~Ut~~~€ ~.' ~ ~_~~YL~~ti1R RHODY, KAREN M 2 S HANOVER ST CARLISLE PA 17013-3306 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ^^ a, /n1~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-4287943/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-207-412-101-5 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 TAX TAX TOTAL PERIOD PERIOD B IN ND SALES 83691730 04-01-12 04-30-12 403.80 484.33 TOTAL: 403.80 484.33 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 515.83 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 Pennsyvania upon the taxpayer's property -real, personal or both - as the case may be. S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 20, 2012 ~/ DATE ~a~.sc~ ~- P' a~~ «~~ ~{~ log ag3~3 CaAfEALTti ~F PEUtNiSYLVAI~NA VS RHODY, KAREN M NOTICE t)f TAX LIEN filed this day of at m. PLACE OF TF~.~~~ FQRiA PLACE OF fILING: The notice of lien shah be fried: (a) In the case of Rea Property, in the office of the Protf'lonotary of the county in which the proper'k) subjed iD the Nan is sltt~ted and (b) in the case of Personal Property, whether tangit>te or int79U>, in the office of the Prothorwtary of the county in which the property subJect to lien is situated. Aid~~G ,l~fAt. (?F N43TKE ~~! Pl1TY QF t~~IGE RULE: Accorckng to the Fiscal Code, the Nii of Lien is a7.rtont~i6 ly revived and does not retire refg ~ the N~lee by the GommonwealHtl. Any Notice of Linn tiled by life Ctsnn7onvv~ifth tN have priority to, and be paid in full, before any other oblir7, , claim, lien, or estate is satisfied from a judicial safe or fia#Srii4jr with which the property may be charged. t The Commorrweatth does not maintain priority of tax liens over any e " rrlorlga~or liens which are properly recorded at the time that the tax lieln is filled. E: Act of DBCemt7er 12, 1994, P.L. 1015, No. 138. RELEASE Qf LIEN T Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 14714; ~ arnerrded. Liens for Personal Income Tax and Empbyer Withholding Tax arise under Section 345 0# the Tax Reform-Code of 1971, 72 P.S. Set~ion 7346, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 13112-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 Dertnmber 13, 1982, P.L. 1(186, No. 225 Section 1 et. seq., 72 PA. C.S:A. Ser~ion 1701 et. seq. (Far decendants with dais of death prior to December 13, 1982, liens arise urr~lerthe Interitance 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 Assistan~'fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amenried, 72 P.S. Section 7242 Liens for Motorbus Road Tax arise under Chester 98 of PA Vehicle Code, (75 PA C.S. 9$15). TAXES, PENIt-I.T~.AIC*tQ tNT1r.RE$T GENERAL INFORMATION: C ';,n Tax.. ~r~ provided under the Fiscal Code arise at the time of s rtt ( nt) and are liens upon the franchises and property, both real and personal, vr~h, r~ furtther Notice. The ftting of a Notice of Lien with a county Prothono~ry Is not a requisite, and the ken remains in full farce and vafit~ity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax, is paid. P II m T m r Tr s are upon' a +~1> props o taxpayers, but only after they have been errtered ar-d >d of record by the Prothonotary of the county where sr.+ch property is srttsated and shall. not attach to stoat 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. Subject tD such regulation as the Secretary or his delegate may prescribe, the Secretary or his d®legate may issue a certificate of rele~3e of any den imposed with respect to any tax if: (1) the ~ikty is saWtied, sat#s~faction corrsislirlg of payment of the amour-t eked to~ther wltfr aHsnterest arui costs in rtg~c-~t thereof; or (2} the liafaillty hoes become taga#y unenforceable. E~E~~,'~ Interest on Corporation Yentas is wed a"iler"a Iran is paid. 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 andlor penst8ies, and assessed and a~rued interrest up td 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 ir7clude the lien fiiir7g costs and etjcrued interest from the interest corputation data to anti through'the payment date. For any delinquent taxes due on or before December 31, 1981., interest is imposed at the Hallowing rates. C.S., F.F:, C.L-, C.N.I. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) C:L G R , G.A.. S-T. - 8% PER ANNUM (DUB DATE TO PAYMENT DATE) B,L. N E., G:P:, M.I. - 83o PER ANNUM. ((DUE DATE TO PAYMENT GATE) P:U R - 1% PER MONTH OR FRAGTIpN (DUE DATE TO PAYMENT DATE} P.I.T., E.M.T. - 3!4 OF 1 q PER MONTH OR FRACTION S. 8 U. - 3/A OF t % PER MONTH OR FRACTION R:T.T. - 6% PER ANNUM tNH & EST. - 8% PER ANNUM L.F.T., F.U.T. - t% PER MONTH OR FRACTION M,C:R-T- - 7°~ PER MONTH OR FRACTION D.F.T. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue wiG 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 fo~owing rates: DELINOUEN7 GATE INTEREST RATE gAILY INTEREST FACTOR 1It184 THRU 12!31/84 17% .000307 1 /1 rB5 THRU 12/31 /85 13 % .000358 1l1 B8 THRU 12131186 10°l .000274 7!1/87 THRU 72/3187 9% :D00247 t/1191 THRU 72/31/97 71% .0003D1 -0!7/82 THRU 12/31K32 9% .000247 1[7194 THRU 42/31!94 7P .000192 ifi/85 THRU 12/37!98 9°/, .000247 t/1/99THRU 12r31lS~ 7% .000192 11tK10THRU 12ldt/00 8%" 000219 1!7107 THRU 72f31/Ot 9% 000247 1/7XS2 THRU 12131102 8°Jo OODf¢4 111103 THRU 12131 /03 5°k .0007 37 1/7P04 THRU 72l311p4 4% :0061 tq 7/7ro5 THRU 12/31/05 5% .000137 t/71>a8 THRU t2/3]ID6 7°!o OODt92 tl1107 THRU t2>:31,ID7 B%- 000219 1!t/0$THRU 7~7l08 7°/a 000192 7/tlOBT11RW 12137/09 5% 000737 1/7/16 THRU 72/37/10 4fYc :000110 711111 THRU 12/31/12 3°fo .000082 ---Taxes that become delinquent on or before Dec. 3f,1981 are subje7~ to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, f982 are subject to ~I variable interest rate that changes 73aC~1 t~lerxiar year. ---Interest is calculated as ic'aflows: 1!i'TiLR~T~~ _ ~~ ~' Q~DAYS