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Home My WebLink About12-7112BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ', {' ~ ~ .- 1 i.l~ tiR.i..~f..q~ .:,~~ ~ .. BROWN, DAVID A d~~~~SYL`~A?~lc~ 4201 CARLISLE RD GARDNERS PA 17324-9087 Pennsylvania ~ DEPARTMENT OP REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN (~- "~ I I ~ ~vl COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA E I N :................................................ 23-28752871000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-413-412-101-5 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 TAX TAX PERIOD PERIOD TOTAL B IN END SALES 83754205 03-01-12 03-31-12 12.25 15 72 SALES 83754205 04-01-12 04-30-12 1,783.99 . 2,139.78 TOTAL: 1,796.24 2,155.50 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10 00 SETTLEMENT TOTAL: . 2.187.00 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"'` ~ ~~~~35r ~ ~~ ~a y Ct>~MM~l~tWSALTM OF PEIYLVANIA VS BROWN, DAVID A N4TIGE OF TAX LIEN filed this day of at. m. PL A(.E (3F TtfE F 1!i£,1Tt,C!~ FOR1i 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 property subject to the lien is sitt+~teEf and (b) in the case of Personal Property, whefi'+er tangle or ii't, in cue of the Prothonotary of the county in which the property subject to lien is situated. sirrcca~a r~u~ ->iQ~c~ A1t10 PRIORITY ~E GENE.4~ R~LE.: According to the Fi~ai Code, the Notice of Lien is auti5ma revved and does not require rem , of the Notice by the Commonweakh. Any Notice of Lien fifed'bY the Com+~nwh shah have priority to, and be pald in full, tfe'fc>fie &ny other ottipn, nt, claim, lien, or estate is sai~fied from a sU judicial Sale ar k8~witti which the property may be charged. FJE The Commonwealth cues not maintain priority of tax liens over arty 9 mortg or liens which are. properly recorded at the time that the tax Gen is filed. SSE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN ~ F(1R TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404; 2ls amended. Liens for Personal Income Tax and Empbyer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 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.3. Section 81 t 2-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 December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. G.S.A. Section 1701 et. seq. (For decendants with date of death prior to Deoembef 13, 1982, Hens arise under the Inheritance and Estate Tax Act of 1961, 72 P:S. Section 2485 - 10i et. seq.). Liens for State, or State and Local Safes, Use and Hotel Occupancy Tax and Public Trarr~-rtalfon Assistance Fund Taxes and Fees arise under Section. 242, Actof Ma[Gtt 4, 1971, No. 2 as amended, 72 P.S.. Section 7242. Liens for Motortws Road Tax arise under Chapter 98 of PA Vehicle-Code, (75 PA C.S. 9815). r cF~ FOR TAXE$. PEl11A~TIES ANtt INTCi~$~T GENERAL INFORMATION: C r n ,jam„ i n provided under the Fiscal Code arise at the time of sett a-~ rrt) and are Dens upon tha franchises and property, both real and personal,,no further NQ~ The filing of a Notice of Lien with a county Prothonotary is nAt a requisite, and the lien remains in fuN force and validity without fitir-g of revival until-paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid'.: p n l er T T r T n , are upon ~ as l Property 0 taxpayers, but only after they have been entered and ," of rea~rd by the Prothonotary of the county where such property is situated and shall not attach to stock of goods .wares, or merchar~se regularly used in the ordinary course of business of the taxpayer. The lien h~ pnonty from the date of entry of record. Subject to such regulation as the Secretaryry or his delegate may prescribe, the Secretary or his detegatte may issce a certit5cate of re>ease of any Bert imposed with respect to any tax if: (t) the liability is satisfied, satssfact;on corrsisiing of payfner+t of the amount armed together with ail fntr~reet acrd coals in r thereof; or (2) fhe linty has become Ur1Qr1f01'CeE~le. FACE _._~ interest on Corporation Taxes is cxrtriputedr a rien is pail. S.°.TTf~~T OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includeB five glance of tax due {Column 5) Plus messed adcfitions and/or pet1ai69s, and assessed and accn~d interest up to the Interest corrtptltation date on th+e face of this notice. If payment or settlement of account is made after the interest computation date the` j3ayment must include the lien filing Costs and accrued interest from the interest c,o~n date to ar+d through the' payment date. Fpr any delinquent taxes due on or Before December 31, 1981, interest is imposed at the following rates. C.5 F.F., G.L., C.N.I. - 6q PER ANNUM (RUE DATE TO PAYMENT DATE) C.r., G.R., C'A., S.T. - 6%PER ANNUM (DUE DATE TO PAYMENT DATE)... 9.L., N.E., G.P., M:I. - f~/, PER ANNUM (DUE BATE TO PAYMENT DATE) P.U.R.. -1°/> PER MONTH OR FRACTION (DUE DATE TO PAYMENT OATS) P.LT., E.M.T. - 31a OF t % PER MONTH OR FRACTION S. & U. - 3/4 OF t % PER MONTH OR FRACTION R.T.T. - 6°ro PEfl ANNUM INM$EST. -6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M:C.R:T. - 1% PER MONTH OR FRACTION O: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 will ca~utate daily interest on alt tax deficiencies using an annual interest rate that will vary hom calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/84 THRU 128184 11°10 000.'i01 1/585 THRU 12!31/85 1/1/BSTHRU 12x3186 13% 10% ,000356 .00027a 1{1/87 THRU 12!3187 9°/ .~02a7 1/1r9t THRU 1281191 91 % 0003D1 1!1142 THRU 12!31792 9°/, .000247 1/t/94THRU12131/94 7°k ° .OD0192 000247 1 /1 /95 THRU 12!37 P98 1/1199 THRU 1281 B9 9 h 7% . .000192 111/00 THRU 1281/00 B% 000219 111101 TMRU 12!31/01 ~ ODD247 111102 THRU 1713t/02 69o ODD164 111/03 THRU 12!31103 5:~ 000137 u1roaTHRU t2rsiroa a% D00110 000137 1!1l057HAU 12/31/05 5% % 000182 4 !1/08 T> rRtt 12f31106 7 1/11U7 THRU 721$1!07 8% 000219 oools2 ,n1De rt~iu 1ar3,ro6 t n l09 THRU 12f31lD9 7% 5% 000137 1 J7/i D TF3RLJ 12r311iD 4% OOD 1 t0 000082 1/1/11 THRU 12f31/12 3% ---Taxes that become delinquent o n or before Dec. 31, 1 g81 are subject to a constant interest rate unfit ttte delirrgtr®nt glance is paid off. ---Taxes that become deNnqueni'on cx after Jan. 1, 191f2 are subject to a .variable interest rate that changes each cagier year. ---Interest is calculated as b#orvs: IN'F'8'~ ~, ~,-T~. ,Oif:f~11Y5 ~