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Home My WebLink About12-7467PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 d t~~ f ~ ~ y 1 ~z oEC i 2 Pig ~: 24 Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 CM DOLE%EC (10-091 ,~.~a-~u~.~ Cai"I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: ROBERT W BUCHER JR EARLA C BUCHER 20 WHEATLAND DR MECHANICSBURG PA 17050-1600 TO THE PROTHONOTARY OF SAID COURT: Pursuant to tha lays of the Coaw,o nvealth of Pennsylvania, there >s neraritn tr.n:.ittea . certitiea cePr of alien to ne .nter.a at rata ra in vo ur county CERTIFIED COPY OF LIEN 147-46-6811 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I 2 g 4 5 6 P.I.T. 2010 FEB 10 2012 T07667 0.00 916.72 TOTALS 5.00 5916.72 INTEREST COMPUTATION DATE J A N 2 4 2 0 1 3 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of 5 1 0 , 0 0 Pennsylvania, certifies this to be a true and correct copy of a 11en against the above named er n due from such taxpa th lti y ereo es taxpayer for unpaid tax, interest, additions or pena ADDITIONAL INTEREST remains unpaid. The amount of such unpaid after demand for payment thereof and which , , r of the Commonwealth of Pennsylvania f i i li i en n avo es s a tax, interest, additions or penalt upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL /J~ ~! 5 9 4 8.2 2 ~~~,<2 ~ GV~ 4 ~~, SO ~d ~ I Pk NOV O1 2012 ~~~ ~(~oa~3 SECRETARY OF REVENUE DATE ~ ~a$u ~ q b (OR AUTHORIZED DELEGATE) ppRT 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. ROBERT W BUCHER JR ~ EARLA C BUCHER NOTICE OF TAX LtEN Filed this day of at m. C'LERK,(or Register) rl~ ,.. k . LIENS FO~~'IAXES Liens for Corporation Taxes arise under Section 1401 of the riscal Code, 72 'P.S. Section i4iil, as amended. £. Liens for Personal Income Tal~aattd Employer Withholding Taxes arise under Section 345 of the Tax~Reform Code of 1971, 72 P.S. Section 7345, as amended.` Liens for Realty Transfer Taz arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-L, 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, 12 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance 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 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 Chapter 98 of the PA Vehicle Code. (15 Pa C.S. 9815). Liens for Liquid Fuels and fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST general ir,formatidn: Car r lion Tax Liens provided under the Fiscal Gode_arise at the time o 'sett~'fement {assessment) and are liens upon the fran- chises ahd property, both real and persdnal, :with nd further no- tice. The filing of a Notice of a Lien with a county. pro onotary is not a requisite, antl'the lien remains in full force and validity without filing dr reviva1 until paid. Inheritance Tax lens are liens pn real estate which continue until the tax is pal . Personal incom Tax Em to er Withhol in Tax Rea1t Trans- f r ax a s an Tax Li uYd x e Use Tax r arriers RQa ax Motor us oa ax i omoanv Fran- cnas ~a n La id ue s n e'ls i'ax lens are lens upon the ranc ses as we as rea an personal property of tax- payers, but only after they have been Fhtered and docketed of record-by the prothonotary of the county where such property is situated. These liens. shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to the lien is situated and (b) in the case of personal property, whether tangible or intangible in the office of the prothonotary of the county in which the property subject to lien is situated. Al1TOMATIC REVIVAL OF NOTICE AND PRIORITY OF NDTLCE General Rul : According to the Fiscal Code, the Notice of Lien is automat~ca y revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. ExCeotion: 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 Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce tion: Interest on Corporation Taxes is computed after the yen is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Grass Premiums Tax M.I. (70) Marine Insurance Tax O.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U, State Salesand UseTax L.S. d U. Local Sales and Use Tax R.T.T. Realty Transfer Tax iN. & EST. Inheritance and Estate Taz L.F.T: Liquid Fuels Tax (Gasoline) F.U.T. FuelsUse Tax (Oiese1and Speeiai Fueisi M.C. R.T. Motor'Carriers Road Tax O.F.T, Oil Franchise lax M,T. Pub}iC Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.,. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation tlate on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs .and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the fallowing rates: C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. - 6X per annum (due date to payment date) B.L.,N.E.,G.P.,M. L 6% per annum (due date to payment date) P.U.R. 1% per month or fraction (due date to payment date? P. L T.,E.M.T. - 3/4 of 1X per month or fraction. S.& U. - 314 of 1% per month or fraction R.T.T. - 6% per annum IN. & EST. 6% per annum L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. i% per month or fraction O.F.T. - 18% per annum For ail taxes that are originally due and payable on and after Jan. 1, 1982, the P A DeQartment of Revenue will calculate daily interest on all tax deficiencie s using an annual interest rate that will vary from calendar yea r to calendar year. The applicable interest r ates are as follows. INTEREST: Interest is cal culated on a daily basis at the follow- ing rates. ** Delinquent Date In terest Rate Daily Interest Factor 1/1/88 thru 12131!91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 1X .000192 111!95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/1/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31!01 9% .000247 1/1/02 thru 12/31/02 6% .000164 1/1103 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 111/05 thru 12/31/05 5% .000137 1/1106 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000131 1/1110 thru 12/31/10 4% .000110 1/1/111 th~k 2631/12 3X~ -- axes a ecome delin 00~p82 b will remain a constant 1981 quen on or efore Dec. interest rate until the delinquent balance is paid in full. ---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 = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C. R.T./IFTA ef fective Jan. 1, 1996. ** Interest rates prior to 1988 may b e obtained by calling PA Dept. of Revenue Taxpayer Service & In formation Center, (717) 187-1064. COMMONWEALTH OF PENNSYLVANIA s, BUREAU OX 280948PLIANCE DEPARTMENT OF REVENUE �'3� mei'', I 741161 HARRISBURG PA 17128-0948 AUTHORITYTO SATISFY REV-300 LM VOCE XEC(05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • • • Docket No. 12CT7467 • • Date Filed DEC 12 2012 ROBERT W BUCHER JR • EARLA C BUCHER • Class of Tax ANNUAL 20 WHEATLAND DR Account No. 147-46-6811 MECHANICSBURG PA 17050-1600 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. 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 your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 30th day of August, 2013. Daniel Meuser Secretary of Revenue MARY HUBLFR #10 CO pp PLFF Director, Bureau of Compliance Cli 17 6a 5658 C-)H n C z O 3 3 CO m2 a t7 0 I m M r = R0 Dm zo oc °3 n �� z 1-1 70 -I -I r n-I I' m 2 N 0 a E <�o Zo -I o C O rI <n CO C) T7) ON V 3 V) C 2 m •••••1 a n m M Z m3 ,-y m <y zi T M Z� (/)"1:1 -< c< <I- M> rm z aN '-' z D -o am