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Home My WebLink About13-0060BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COPPENS, JOHN 62 E KING ST SHIPPENSBURG To the Prothonotary of said court: Pursuant to the laws of the Commonweath 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 PE OD PERIOD BE IN END SALES 81601283 10-01-10 12-31-10 0.00 46.4°,i SALES 81601283 01-01-11 03-31-11 0.00 12.8'1 SALES 81601283 07-01-11 09-30-11 85.46 117.04 SALES 81601283 10-01-11 12-31-11 244.81 296.71 TOTAL: 330.27 473.01 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 504.51 ~ a ~~ 'x's ~' ~ f"' ~ "6 f, ~ d "'~~ ~, Z ~' ~~ ~ ~ t ~ ~ `..} -< INTEREST CALCULATION DATE: 02-13-13 The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct wpy 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 ~ ~ ~,~ C* 10~1333~`~ ~ o28~8C~ i~'~~ S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE REO'K~159 i t-ii) REV0004;9DOCEXEC CERTIFIED COF~Y OF LIEN COURT OF COPAMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E EIN :................................................ 25-1862411 /000 Notice Date :....................................November 20 2012 Notice Number :...............................727-923-412-111-5 PA 17257-1308 ~~~7 • G(.i r11 ~ ( I V i ~ ^I ~ennsyl~iania : . DEP,~RTMEN7 0= REVENLE November 20, 2012 DATE s COMMONWEALTH OF PENNSYLVANIA VS COPPENS, JOHN E 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 1982RAct>af December 13, 1982, P.L. 1086, No. 225'Section 1 et. seq., 72 PA. C.S.A. S~tion 1701 et. seq. (For decendants with date of death prior to December 18 liens arise under the Inheritance and Estate Tax Act of 19'61, 72 P,S. S 485 - 101 et. seq.). Liens for State; or Ste anW~L"~al Sales, Use and Hotel Occupancy Tax and Public Transportation Assi Fund Taxes and Fees arise under Section 242, Act of March 4, ~ ~71, P.~ko. _~ as amended, 72 P.S. Section 7242. Liens for Motorbus Road TaK arse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815): -° ~. LIENS FOR TIDES PENALTIES AND INTEREST GENERAL INFORM~ITION: -" Cor r tfon T x Li pr®vided under the Fiscal Code arise at the time of settlement (assessor nt) and are liens 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. Pers n I In m Tax Em to r Wi hh 1 i T R l Tr nsfer Tax les and Use Tax. Lurid eels ax, Fusl Use ax, Motor Carriers R7yad Tax and Motorbus Tax liens are liens upon the franchises as wall as real and personal 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 merchandise. regularly. used fn the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shat) be filed: (a) In the case of Real Property, in the. office of the Prothonotary of the county in which th® property subject to the Jien is situated and (b) in the case of Personal Property, whe#her tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOIIIIATIC REVIVAL OF 1~lQTICE AND PRIORITY QF NOTICE GENE,j~AL RULE: According to the Fiscal Code, the: Notice of Lien is automatic2illy revived and does -rtot require refiling of the Notice by the Commonwealth.. Any Notice of Lien filed by the Commonwealth shall. have pnonty to, and bepaid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent }udicial 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 property recorded at the time that the tax lien is filed. SEE:€: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate 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 liability is satisfied, satisfactipn consisting of payment of tt-e amount assessed together with all interest and costs in respect thereof; or (2} the liability has. become legally unenforceable. EX~:EPT10N: 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 (£ofumn 5) plus. assessed additions aruUor penalties, and assessed and aecruHd interest up to the interest corttputa#ion date on the face of this notice. If payment or settlement of account is made after the interest cornputatian date the payment must include the lien filing Co3iS and accrued interes# f~om'the interest computation date to and through the payment date. For any, delinquent taxes due on or before December 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.L, G.R., C.A., S.T. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM((DUE DATE TO PAYMENT DATE) P.U.R.. - 4 % PER MONTH OR FRACTION ((DUE DATE TO PAYMENT DATE; P. LT., E.M.T. - 314 OF 1 % PEF'i MONTH OR FRACTION S. 8 U. - 3/4 OF 7 % PER MONTH OR FRACTION RT.T. 6% PER ANNUM INH R EST. - 6% PER ANNUM L.F.T., F.U:7. 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 i, 19$2, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar.. year. Interest is calculated o n a daffy basis. at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR t /7/84 THRU 12!31 /84 11 % DOD307 t/1/85 THRUt2/31/85 13 % 000356 7 /7/86 THRU 12/3 t /86 t0 % .000274 1/7/87 THRU 12131/87 9% .000247 1/1/91 THRU 12/31/91 ti%. 00030t 1/S /92 THRU 12/37/92 9 % .000247 t /1194 THRU 12/31 /94 7aa OQDt 92 t /1/95 THRU 12131 /98 9 % .000247 1 /7199 THRU 72/37/99 7 % .000192 111100' THRU 12!37 /00 8 % .0002 t9 111/Ot THRU 12/31/01 9% 000247 111/02 THRU 72/37!02 6% .000164 111103 THRU 12!'31/03 5% OOOt37 117/04 THRU 72/31/04 4 % 00011D 1!1/05 THRU 12/31/05 5 % .000137 111 /O6 THRU12/31/O6 7% .000792 1/7107 THRU 12'31107 8 % .000219 1/7J08 THRU 12/31!08 7 % .0001.92 t/7/D9 THRU 12/31/09 5% .000737 1 /1110 THRU 12P31170 4 % 000770 1 /7/t t THRU 12/31 /12 3 % .0000$2 ---Taxes that become delinquent on or before Dee 31, 1981 are subject to a constant interest rate until the definquentbafance 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 = (BALANCE OF TAX UNPAID) X (NUMBER OF DAYS DELINQUENT) X (aAiLY INT8T FACTOR)