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Home My WebLink About13-0053~3-0053 c~~~<< ~~ PA DEPARTMENT OF REVENUE BUR EAU OF COMPLIANCE Pennsylvania . LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE REV-159 LM DOCE%E[ (10-09) t(i1 ~a ~„ '*~i=r ~> j COURT OF r c -~a ~ COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA; ~ C ~~ ~ ~~ ??' --•l -s,i 3~ ~ '~ NAME AND ADDRESS: `'` DAVID DOWNEY IDA DOWNEY APT 3 330 S WASHINGTON ST TO THE PROTHONOTARY OF SAID COURT: MECHANICSBURG PA Pnr~aant to the I CERTIFIED COPY OF LIEN f 17055-4193 ars o the La.~aarealth of ?enns93vania, there is hereaiM tra ns~i tted a certified coov of a lien t. ee enterea of regard in 9cur aaunty 207-68-7194 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 p 3 4 P.I.T. 2010 FEB 14 2012 L00644 5 577 00 6 . 766.34 TOTALS $577.00 5766 34 INTEREST COMPUTATION DATE JAN 3 1 2 0 1 3 . FILING FEE(S) 521.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of alien against th ta b f SATISFACTION FEE(S) e a xpayer ove named ar unpaid tax, interest, additions or penalties thereon due from h d $ 1 Q , Q 0 an suc taxpayer which, after demand for payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties is a lien i f ADDITIONAL INTEREST n avor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL ~ 5 7 9 7.8 4 i~~ ~ai.~ Pp Pc,~ NOV Q8 2012 c~ia4333~~ SECRETARY OF REVENUE DATE ~ C~~~ (OR AUTHORIZED DELEGATE) PART 1 - TD BE RETAINED BY RECOR DING OFFICE p COMMONWEALTH OF PENNSYLVANIA V. DAVID DOWNEY & IDA Dt1WNEY NOTICE OF 'PAX LIEN ed thi~ _---_-_- _ - a t m.. CLERK Cor Register? day cf LIENS FOR TAXES Liens for Corpcration Taxes arise ender Section. 1401 of ti7e F'.scal Cade, i2 P.S. Section 1401. as amended. Liens far Personal Inccme Tay: and Employer Withholding "axes arise under Section 345 of the Tax Reform Cade 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, 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 o @!' ~r~1;33~•~9~,.'P`•L• 1086, No. 225 Section 1 et. seq., 72 Pa r~r'~e tip,,, Q,1 et. seq. (For decedents with date of death' rvrCoTlelember 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, i971,'No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 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 FAR TAXES, PENALTIES AND INTEREST rrneral infcrmatien; Corporation Tax Liens provided under the Fiscal Cade arise at the ~imeofsett e~ merit Zassessment) aild are liens upon .the fran- chises and propehty, both real and personai, with no further na- tive. The filing of a Notice of a Lien with a county prbthonotary is-not a requisite, and the lien remains in f:;11 farce and validity withput filing or revival until paid. Inheritance lax Liens are liens on real estate which continue anti t e taz is pat: , Personal Inc me Tax. Em 1 r W'thholdin Tax Realt Trans- fer x S and U e ax Li u~d Fue. T x Fue e Tax Motor arr r d T Motor s oa x om an Fran- chr ax n i id Fue s an u s .ax ens are ens upon the randhises as we as rea and personal property of tax- payers, but only after they have been entered 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, ar merchandise regularly sold in the ordinary course. of business of the taxpayer. The Tien 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automaticeT~ revived and does not require refiling of the Notice by the cdmmbnwealth, 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. 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 lier~ 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 ti on: Interest on Corporation Taxes is computed after the ion 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) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA I ncome Tax (PA-40) E.M.T. PA I ncome Tax (Employer Withholding) 5. & U, state Sales and Use Tax L-S. % Local Sams"and Use-Tax. ri,T.',-, Realty Transfer 'ax .N, rs EST. inheritance and Estate Tax ~:>,T, Liquid Fuels Tax (Gasoline` i i ~ ' F.U.T. s pe~,:al ue and FuelsUse Tax(Riesel M,C.R.T. Mbtor Carriers Road Tax O F T. Oil Franchise Tax . . M:T. Public Transportation Assistance .and Taxes arcs gees BUS M,otdrbus Road Tax. L,f. & r-T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "''OTAL" (column 6) far each type of tax listed on this Notice of Lien comprises the balance of tax due (coiamn )plan assessed additions and/or penalties and assessed and accrued interest to the interest computation date en 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- ~ng costs and accrued interest from the interest computation date to and through the payment date. for any delinquent taxes due on or befpre Dec. 31, 1981, interest is imposed at the following 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. - 6% per annum (due date to payment date) B.L.,N.f.,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.I.T.,E.M.T. 314 of i% per month or fraction S,& U, - 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. & ESL - 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 1982, the PA Department of Revenue will calculate after Jan. 1 , daily interest on ail tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as f ollows. INTEREST: Interest is calculated cn a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 1 2/31/91 11% 9% .000301 000247 111/92 thru 1 1/1193 thru 1 2/31/92 2/31/94 7% . .000192 1/1/95 thru 1 2!31!98 9% 7% .000247 000192 1/1/99 thru 1 111/00 thru 1 2/31/99 2/31/00 8% . .000219 1/1/O1 thru 1 2/31101 9% 6% .000247 000164 1/1/02 thru 1 1/1/03 thru 1 2/31102 2/31!03 5% . .000137 1/1/04 thru 12!31/04 4% 5% ,000110 000137 1/1/05 thru 1/1/06 thru 12/31/05 12/31/06 7% . .000192 1/1107 thru 12/31/07 8% 7% .000219 OD0192 1/1/08 thru 1/1/09 thru 12./31/08 12!31/09 5% . .000137 1/1/10 thru 11 th~k 1/1/ 12/31/10 4% 2631/12 3~6 on or li d .000110 OO~g821981 before Dec i nquen e - axes a ecome will remain a constant interest ra . te until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rat e that changes each calendar year. ---Interest ~s calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU MBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T.lIFTA e ffective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & I nformation Center, (717) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY REV•5DD CM OOCEXEC (05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 13CT0053 DAVID DOWNEY Date Filed JAN 03 2013 IDA DOWNEY APT 3 Class of Tax ANNUAL 330 S WASHINGTON ST Account No. 207-68-7194 MECHANICSBURG PA 17055-4193 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 17th day of April, 2013. _ C i'1't ' ° rte-.�( W C:)g _< Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance 'o. Od �✓p/t # 716 -z?33 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 13CT0053 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. DAVID DOWNEY & IDA DOWNEY AUTHORITY TO SATISFY