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HomeMy WebLinkAbout12-7109BUREAU OF COMPLIANCE PO BOX 280948 ) t' ~ i .u ~ _ ~ . HARRISBURG PA 17128-0948 ~ _ - ~ + i ~ ~ 7 ; y .. ~.- i~ , .'.S ~ e e ~I~.~~,t~~..r~~ E~' ~ w~P~S~'!..`~~µl A SAWYER,TOM 308 4TH ST SUMMERDALE PA 17093 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ~v~.~lt~°r idly COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 25-1740019/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-382-212-101-5 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 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX PERIOD TAX PERIOD TAX TOTAL E IN END EMPL 19098052 07-01-11 09-30-11 163.27 283.45 EMPL 19098052 10-01-09 12-31-09 44.32 73.90 TOTAL: 207.59 357.35 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 388.85 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. iA~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 20, 2012 DATE ~~ n l }~a~~`~ ~~si ~~~ ,~ ~" ~~ C(t~AQNWEALTH t?F PEN1l~YLVANIA VS SAWYER,TC+M N©TICE OF TAX LIEN filed this day of at m. ~ Tom, tFtt, ~,f ,~ NICE FQAM PLACE ()F FILING: The notice Di lien shalt be filed: (a) In the case of Rea Property, in the office of the Prothonotary of the county in which the ptaperty subject to the lien is sltuated and (b) in the case of Persona! Property, whether .tangible or intangible, in the ofllee of the Prothonotary of the county in which the property sul~eccto lien is situated. AUTO-~f !!ti'TICE ; PR~,~ITY qF N~?TIGE G N RULE Arxording to the Fiscal Code, the Notice of Lien is automa~r revived and does not require re6}~ of the h1€-t~e by the Cpmm,onwealth. Any Notice of Lien tiled by the CQrtfmoriwei shah have priority to, and be paid in full, before any otit®r obiien, jii~ment, claim, lien, or estate is satisfied from a rtt°}udicieet sa#r or tie with which the property may be ct~rged. ~ The Commarnveakli does not maintain priority of tax liens over any ~ng mortgages or liens '<vhleh 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 UEN Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section t4o4, a8 arnettded. Liens for Personal Income Tax and Errfpbyer Wititholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 l~:S. Secticsn 7345,_ as amended. Liens for Realty. Transfer Tax arise under Section 1112-C of the Tax Reform Cow of 1971,72 P'.S. Secticm $112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the° Liquid Fuels Tax Act; 72 P.S. Section 2611-M, as amerced. Liens for Fuef Use Tax arise underSection i3 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance .and Esthte Tax Act of 1982, Act of Gleeember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For. decendants with date of death Prior W December 13, 1982, liens arise urreier the Inheritance and Estate. Tax Ad of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assis~nce Fund Taxes and Fees arse under Section 242, Act of March 4, 1971, No. 2 as amerxied, 72 P.S. Suction 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. X15). LIENS FQR TAXES. p~,,,___nE$ AND iNTEl~ST GENERAL INFORMAT40N: C°r~ ration Tax I.i; rt Provided under the Fiscal Code arise at the time of sment (assessment) and are liens upon the franchises and property, both real and personal, with na further Notice. The filing of a Notice of Lien with a county Prothonotary is not a rlecluisite, and the den remains in full force and validity without filing of revival urittl paid. Inheritance Tax _Lienn~ are liens on real estate which continue until tax is paid. Personal Income_Tax~ Emobver Withholdirlt7 Tax. Realfir Tr are sans ulpori ffse frank ~ wail a~ 're>S f'pettt property of taxpayers, but only after they have bean entered and dor~11t1ed of record by the Prottwrtotary of the county where such property is situated and shalt not attach. t0 Stiodc of goods, wares, or merchandise regularly used in the ordinary r~uurse ofbusiness of the taxpayer. The lien has priority from tt-e date of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certtfrCate of rele8ss of any lien irnpased with respect to arty tax it: (1) the lability is satisfied, ~tigrt consistfng of payment of the amoexrt aced togetfyer with r~lt irrter>gst'arxt costs in respect thereof; or (2) the City hEls become teg~tNy urtentotbie. EXC)~PTIi~V~. lnteresi on Corporation Takes is computed after a Nett fs paid. SE~I.~EU1611T t3F AGCQ6}NT The"Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the t7a~nce of tax due (Column 5) plus assessed additicuts artdlor per-aHl•es, artd a$seseeci and atacrued interest uP to tfie tttterest computation date on the face of flea notice. If payment or settlement of account is made after the interest computation date the Payment must include the lien fling costs and acen:-ed irttetest from the irtereat oomputa6on date th and through the p8yrnent date. For any delinquent taxes due on or before December. 31, 1981, inteeest,is unposed at the following rates. C.S F F., C.L:, C.N.1. - 6% PER ANNUM (DUE DATE TC PAYMENT DATE} C.L, G R., C:A, S.T. -6% PEA ANNUM (DUE DATE TO PAYMENT DATE) B.L. N.E., G:P.pM.l. -696 PER ANNUM (OUE DATE TO PAYMENT DATEI P.U R -1 % PER MONTH bR FRACTION fDUE DATE TO PAYMENT DATE) P.LT„`E.M.T. - 3/4 OF t% PER MONTH OR FRACTION S. 8 U. - 3!4 OF 1 % PER MONTH OR FRACTION R.T.T. -6% PER ANNUM tNH & EST. - 6°/ PER ANNUM L.F.T., F.U.T. - t % PER MONTH OR FRAGTtQN M.C.R,T. - 1% PER MONTH OR FRACTVON O,F:T. -1$% P£R ANNUM For all taxes Thai are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate deity interest on alt tax deficiencies us'trtg an annual interest rate that wiH vary from calendar year. Interest is calculated an a dairy basis at the following rates: DELINQUENT DATE INTEREST RATE DA1LY INTEREST FACTOR 411!64 THRU 12/31!60. 41°h 000301 1/1l85THRU12l31/85 13% .000358 111 B6 THRU 12~i 166 10% .000274 1/7/87 THRU 12/3t/87 9°~ 000247. 171191 THRU 1231l9M 111 .00030fi 1/1/92 THRU 12/31/92 9% .000247 1/1/94 THRU 12/31/9A 7% .000192 i!1l95 THRll 12137/96 9% .000247 1/1/99 TWRU 12!31/99 7% 000192 1/iC00THRU72r31/00 8% .000219 1/11U1 THRU 12/31/01 9% 000247 1!1102 THRU 12J3tJ02 6°10 .000164 1!1/03 THRU 12/31/03 5% 000137 111104 THRU 1231!04 4°i° .000110 1/1/05 THRU 12l31i05 5°J° .000137 1l1p6 THRU f$F31N6 7% 000192 t/tN7 THRU t2f3/R17 6~'0 000279 1!1/08 TbIIiU S2f31iD6 73'0 .000192 1/i/09TF1RU 12l3tro9 5ey - .000137 1!1/40 THRU 12/31110 4% 000110 t /1111 THRU 12f31112 3% .000082. ---Taxes that become delfnquent on or before Dec. 31, 1981 are subject to a constant inieresi rate un8i the delir~+ent balance ~ paid off. ---Taxes chat become delinquent on or Ater Jan. 1, 1'9't~2 are subject to 3 variable interest rate that changes each ~fendar Year. ---Interest is calcutat+ed as foMOws: INTEREST~~( ,~F~_~t ~ BAYS pennsytvania BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PO BOX 290948 REVK-300(05-11)REVDGK10 DOCEXEC HARRISBURG PA 17128-OW AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SAWYER,TOM 308 4TH ST DOCKET NUMBER:........... 12CT7109 SUMMERDALE PA 17093 DATE FILED:......................November 20, 2012 EIN:.....................................25-1740019/000 NOTICE NUMBER:.............928-749-013-020-1 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 and 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 01 day of February, 2013. rncD =I. 2m -0 rTi ;E=0 Zo Wr — — CD ---i Daniel Meuser �C� -0 C-) Secretary of Revenue C: W Mary Hubler Director, Bureau of Compliance 410.00po PLI=r- 0*2 , -.4Dq 5so Ot a8%61 IN THE COURT Of COMMON PLEAS OF CUMBERLAND COUNTY, Ob4NSYLVANIA NO. TERRA, 2013 COMMONWEALIH OF NSYL:VANIA tEPAR NT N V. SAWYER,T Jt AUTHOW.tY"I