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HomeMy WebLinkAbout12-7103BUREAU OF COMPLIANCE PO BOX 280946 HARRISBURG PA 17128-0948 ; ~ I ( '(- ~ a _ ~.-.2~~'~~ 2.C~ f~~ = ~1 ~~ S P H PROPERTIES INCA-~'~' 4955 CARLISLE PIKE STE A MECHANICSBURG PA 17050-3225 Pennsylvania ~ DEPARTMENT OFREVENUE REVK-159 (12-11) REVDOOK9 DOCEXEC CERTIFIED COPY OF LIEN ` COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 26-3266293/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-232-312-101-5 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 TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BE IN 4 TAX PERIOD END 5 TAX 6 TOTAL SALES 84626148 02-01-12 02-29-12 181.30 615.62 TOTAL: 181.30 615.62 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 647.12 INTEREST CALCULATION DATE: 01-13-13 The undersigned, the Secretary of Revenue or authorized delegate of the Commonweath 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 orboth - as the case may be. i''~ ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 20, 2012 DATE CtlIIAMIONWEAi.TH aF PEs1~RYEVatiNA VS S P H PROPERTIES. INC N©TfGE OF TAX LIEN filed this day of at m. o Liens for Corporation Taxes arise under Section 1401 of the Fiscal Coda, 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 ofi 1971, 72 P.S. Section 7345, as amended. Liens for Realty. Transfer Tax arise under Section 1112-C of she Tax Reform Code of 1971, 72 R.S. Sectirm 8112 C, as amended. Liens for Liquid fuels Tax aria under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 26f 1-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, 1882, P.L. 108B~ No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (Far decendants with date of death prior to December t3, 1982, liens arise under tfie Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 104`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 Chaplet 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENB FOR TAXES. P&I~lALT1ES A!~? UiTEE~ST GENERAL INFORMATION: oorr~~rr i n T _l it provided under the Fiscal Code arise at the time of se8tement ( nt) and are Dens upon the franchises Arid Property, bolh real and personal, wn, 'th no f~er ~gtlce. The frGng of a Notice of Lien with a county Prothonotary is not a requl ite, and the lien remains in fuEl force and validity without filir-g of revival until paid. Inheritance Tax Liens are liens on real estate which Continue until. tax is paid. Personal Income.Tax Empbver Withholdirta Tax. Realty Transfer Tax. Sales N~~,>,~c iris are ~rr,4 Upon the tt~ 8s wea' as rrlel property o taxpayers, but only after they have been erNered and of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The ken has priority from the date of entry of record. PLACE Tk1E l~f~,li~a NQTIkG.€ FOFfM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the prQpertY subject to the Gen is 8itttated ate {b) in the rise of Personal Property, wt1~$ier tangible or intang~e, in the ©f~e of the Prothonotary of the County In wftkfi the property subject to Gen is situated. GE R RULE: Accordthp to the Frscai Code, the Not~® of Lien is autom lly revered and does rat requrr~ re~3Gi;fp of the Notice by the Commonweaah. Any NCB of Lien filed by the Commonwealth shall have .priority to, and be paid in fttk, t719for9 any other otttsn,-~ , claim, lien, or estate is satisfied from a }udicia! sale or with which the property may be charged. The Commorrv+realth does not maintain priority of tax Hens over arEy a mo s or Gens wh~h are property recorded at the time that the tax Gen is tiled. EE: Act ofi December 12, 1994, P.L. 1015, No. 138. R~/~ 1JF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cesf3ficate of release of any Hen irnpszsed .with respect to any tax 'rf: (1) the kal>akty is satisfied, satisfaction ~ of payment of thte amount assessed ter wit ~l interest and Co6tS in rBSt thereof; or (2) the kabikty has become fY unet#~c~bEe. EKCIP"t`tf~d-. .Interest on Corporation Taxes i3 c~nputed der a ken te5 paid. SE1T#~„~IT OF ACC~'?UNT The "Total" column (Column 6) for each type of tax listed on this Notioe of Lien includes the balance of tax due (Column 5) plus aesess~t addltit~ns andlor penalties, and assessed aru! accrued interest up iD the interest cornp~dfon date on the face of this notice. If payment or settlement of account is made after the interest computation date the payment must include the lien filing costs and accn~ed interest from the interest comrxatation date to anal througt+ the paymerttdate. For any delinquent taxes due an or before December 31, 1981, interest is imposed at ifle following rates. G.S., F, F., C.L., C.N.I. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE} G.1., G R , C:A., S.T. - 6% PER ANNUM (DUE GATE TO PAYlyI)rNT DATE) B.L., N E., G.P., M.I. -$% PER ANNUM (y/DUE DATE TO PAYMENT DATE) P.U:R - t % PER MONTH lJR FRACTION (DUE DATE TO PAYMENT pA7E) P.LT., E.M.T. - 314 OF 1 % PER MONTH OR FRACTION S.$ U. - 3i4 OF 1 % PER MONTH OR FRACTION R.T:T. - 6 % PER ANNUM INH & EST. - 6% PER ANNUM LFi7., F.U.T. 1% PER MONTH OR FRACTION M:C.R.T. 1 % PER MONTH OR FRACTION O.F.T. - 18°k PER ANNUM Eor all taxes that are originally due and payable on and after January 1, 1982, the. PA Repartrr+ent of Revenue wiG ca~ulate daily interest on all tax deficiencies using an annual interest rate That wiH vary from calendar year. Interest is Calculated on a daily basis at the fofbwing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/84 THRU 12!31184 11 % 000301 1!1/85 THRU 12/31 /85 13% 000356 1!1/66 THRU 12/31/66 10% 000274 1/1/87 THRU 12!31/67 9°~ 000247 1/1PJ1 THRU 12131/91 11% 000301 1l1KJ2THRU12/3tl92 9% .000247 1/1194 THRU 12131!94 7°k .DOD792 1/1835 THAU 12131 /98 9°/, 060247 111199 THRU 12131!99 7°/ .000192 1/1/00 THRU 12/31!00 8% D00219 1/1101 THRU 12!31/01 9'~6 000247 1/1/02 THRU 17131/D2 6910 000164 1(1/03 THRU 12131/03 5% 000137. 1i1104THRU12131/D4 4% D001t0 1/1105 THRU 72/31/05 5% 000137 t /1 /F]fi THRU 12131 /06. 7 k 000192 7/3/07 THRU t213t107 $% 000219 tl1A671iRU 17!31/08 7% DOQ192 1MRJ9THRU121dtro9 5°1° .000137 1/1h0THRU ]2f31/t0 4°J° - .OOOtiD 1!1/11 THRU 12x31/12 3% 0(50082 ---Taxes that become delinquent oh or before Dec. 31, 1981 are subject to a constant interest rate urrkl the dekr~uent balance i$ paid off. --Taxes that become dekrxaLlent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each csles+dar year. ---Interest is calculated as follows: ItW'f ERE9T ~ (~ CAF TAX ~ ~ , ~ C3f :DAYS DEL It ~.!y'