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Home My WebLink About12-7464BUREAU OF COMPLIANCE PO BOX 260948 HARRISBURG PA 17128-0948 DANIELLE M BARNES 4915 GETTYSBURG RD MECHANICSBURG PA 17011 pennsyLvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN 4 ~(a-~~(~~ ~vif COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-1081360/000 Notice Date :....................................November 6, 2012 Notice Number :...............................109-108-112-110-6 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 TOTAL PERIOD PER OD BE IN END EMPL 92048238 10-01-11 12-31-11 1,717.90 2,932.98 SALES 83041525 07-01-10 09-30-10 19,465.04 30,700.14 SALES 83041525 10-01-10 12-31-10 28,413.94 42,370.11 SALES 83041525 01-01-11 03-31-11 f8,166.25 26,046.63 SALES 83041525 04-Oi-11 06-30-11 9,048.47 11,548.83 SALES 83041525 07-01-11 09-30-11 2,136.53 2,603.98 TOTAL: 78, 948.13 116, 202.67 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 116,234.17 Ails - pl t`~"f `-± ~ -r-. Y _~ . N 'L~ i ® J - -=f ~y ~ . ~C t~ J INTEREST CALCULATION DATE: 02-04-13 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'~~1~~~C./ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE November 6, 2012 DATE a,M~ ~a~. soPd ~~~~ R~ ~g y COMMONWEALTH OF PENNSYLVANIA VS DANIELLE M BARNES NOTICE OF TAX LIEN 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 1404, as 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.S. Section 8112-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 1.9,(32, ~ of December 13, 1982, P.L. 10$6, NO.225 Section 1 et. seq., 72 PA. fS.S.A.-l~ection 1701 et. seq. (For decendants with date of death prior to Decetl7ber t3; 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. won 2485 - 101 et. seq.). Liens for State, or 'State at~ck,Local Sales, Use and Hote! Occupancy Tax and Public Transportation Assist;~ce Fund Taxes and Fees arise under Section 242, Act of'MerCh 4, 1971 ~'i11e. 2 as amended, 72 P.S. Secton 7242. Liens for Motorbus Road Tl~x arise under Chapter 98 of PA Vehicle Cods, (75 PA C.S. 9815). t~t1+~i Ft]RT~B.~PENALTIES AND INTEREtST GENERAL INFORMA']'ION~- Corooration Li"~ prpvlded under the Fiscal Code arise at the time of settlement (assess )and arealiens upon the franchises and property,.both real and personal, with no further Notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Pe n I In T Em r~1Ni Idin .T R I Tr nsf r Tax I s an -F Motorbus ax Gens are liens upon the franc lees as ws11 as real and pen~nat properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or mernhandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING N077CE F[]R PLACE OF FILING: The notice of lien shalt be filed. (a) in the case. of Rey Property, in the office of the Prothonotary of the county in which the proGert~ subject to the lien is situated and (b) in the case of Personal Property. whethe tangible or irrtarlgik~e, in the office of the Prothonotary of the county in whict the property subject to lien is situated. AUTOMATfC-REVIVAL OF NOTICE AND PRIORITY OF NOTICE_ GENERAL RULE: According to the Fiscal Code, the Notice a¢ i_ien is automatically revived. and does not require refiling of the Notice by' the Commonwealth. Any Notice of Lien filed by the Commonwealth shah havE priority tn. and be paid in fuU, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the .property may be charged. EXCEPTION: The Commonwealth does .not maintain priority of tax. liens over any existing mortgages or liens which are properly recorded at the time that. the tax lien is filed. SEE: Act of December 12; f994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary Dr his delegato may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liabrlity is satisfied, satisfaction censisting of payment of the amount assessed together with all interest and costs in respect thereof, or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT 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 and~or penalties, and assessed and accrued interest up to the irrtergst computation 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 casts and accrued interest from the° interest computation date to and through the payment date: For arty delinquent taxes due on or before December 31, 19$1, interest is imposed at the. following rates. C.S., F.F.; C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAVMENT DATE) C.1., G.R., C.A., S.T. - 6% PER ANNUM (DU£ DATE TO PAYMENT DATE) B:L., N.E., G.P., M.I. - 6%PER ANNUM (DUE DATE TO PAYMENT DATE) P.U:R.. - 1%PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE'} P.LT.,. E.M.T. - 314 OF 1 %PER MONTH OR FRACTION S. & U. - 314 OF 1 %PER MONTH OR FRACTION R.T.T. -6% pER ANNUM INH & EST. - 6°~, PER ANNUM LF.T.,f.U.'f. - 1 %PER MONTH OR FRACTION M.C:R.T 1 %PER MONTH OR FRACTION O.F.T 18% PER ANNUM For ail taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on alt tax deficiencies using an annua# interest rate that will vary from Calendar year; Interest is caleutafied on a daily basis ai the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/84 THRU 12!31/84 11%.000301 1 /1/85 THRU 12/31!85 13% .000356 t /1/86 THRU 12131186 10 % .000274 111187 THRU 12/31187 9% .000247 1/1!91 THRU 12/31191 11 % .000301 111/92 THRU 12131192 9°0 .000247 1/1/94 THRU 121371$4 7 % .tAT0192 111/95 THRU 12/31/96 ~~ 00024 1 /1/99 THRU 12!31199 7 % .000192 17}/00 THRU 12/31100 8 % .000219 1/1/01 THRU 12/31/01 9% :000247 vvoz THRU tar311o2 s % :0001 sa 1 /1/03 THRU 12131 /03 5 % ,000137 1 /1/04 THRU 12F31/04 4 % 0110 1 /1105 THRU 12/31/05 ° % .000137 711!06 THRU l2/31/QB. 7% .000192 1/1N7 THRU 12131ro7 8:h .000219 111/06 THRU 12/31/06 7% 000192 1/1109 THRU 1213vpg 5% 000137 111!10 THRU 12/31/10 4% .000110 1/1111 THRU 12/31/12 3% .000082 ---Taxes that become delinquent on or before Dec. 31, 1981 ors subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALAl+!)CE OF TAX UNAAIR X (N _ OF DAYS DEGNtN~ X (DAILY'f11W"~~` 1=~~','~Rj