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Home My WebLink About13-0064BUREAU OF COMPLIANCE PO BOX 280946 HARRISBURG PA 17126-0948 FRIENDLY FOOD MART 1 FORGE RD BOILING SPRINGS PA 17007-9746 13- DoLoy !_~~~~ perm°sylvania ~ ~ ~ DEPARTrgEh'T ~F RE\'EP lE REVK-159 {1?_-1' I RE~'OC )K9 DOSE : -C CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN :................................................ 61-1609195/000 Notice Date :....................................November 2-0, 2012 Notice Number :...............................727-834-212-111-5 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 PERIOD PER OD BE IN END _ SALES 84962612 01-01-11 03-31-11 383.14 473.00 TOTAL: 383.14 473.00 FILING FEE(S): 21.50 SATISFACTION FEE(S): iC.00 SETTLEMENT TOTAL: 504.50 a~+s ~ ~~ ~, ua --•i F-t.. c~' .-.~~~, ~ _ _~-~, _~ y .. ~n _~ --t °. ~ a -c -~ 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 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 Comrrlonwealth of Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be. ~ PC,~ ~~'~~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~al•sc> FP ~~ to~133=1'7~ at3~f A~'lo November 20, 2012 DATE S COMMONWEALTH OF PENNSYLVANIA VS FRIENDLY FOOD MART 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 Employer 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 Estate Tax arise under the Inheritance and Estate Tax Act Qf 1982,Act ember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72. PR. C.~.~1. Ski 1701 et. seq. (For decendants with date of death prior to Decemti®r 13, ,~, liens arise under the Inheritance and Estate Tax Act of 1 s6j; 72 P.S. Sectipift~485 - 101 et. seq.). Liens for State, or State and Lr~l Sales, Use and Hotel Occupancy Tax and Public Transporkation sister` Fund Taxes and Fees arise under Section 242, Act of March 4, , Np"vZ~fi8 amended, 72 P.S. Section 7242. Liens for Motorbus Rai Tax ia~se under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). " - LlENS FOR TAXES `PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) 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. Personal Income Tax Employer Withholdino Tax Realty Transfer Tax Saps and Use Tax Liourd Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax bens are liens upon the franchises as well as real and personal property 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 in the ordinary course of business of the taxpayer. The Gen has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien sha8 be filed: {a} In the case of Heai Property, in the office of the Prothonotary of the. county in-which the property subject to the Tien is situated and (b} in the case of Personal Property; whether tangible or intangible, in the office of the ProtF7onatary 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 Fiscaf Code, the Notice of Lien is autarnaticatly revived and does not require refiling of the Notice by the Commonwealth, Any Notice of Lien filed by the Commonweakh shah .have priority to, and be' paid in fi~G, 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 property recorded at the time that the tax lien is filed: SEE: Act of December 12, f 994, 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 cerdfirate of release of any lien imposed with. respect to any tare if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and cdsts in respect thereof; or (2) the liability has become IegaNy unenforceable.. EXCEPTION: Interest an Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax fisted an this Notice of Lien. includes the balance of tax due (C~alumn 5)-plus assessed additions andJOr i~enalties, `and assessed and accrued interest up to the interest ~mputatian 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 costs and accrued interest from the interest computation date to and through the' payment date For any delinquent taxes due on or before December 31, 19$1, interestis imposed at the following rates. C.S., F F., (.L C.N.I. - 6 % PER ANNUM (DUE DATE TO PAYMENT pATEj 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.. P.LT ,EMT - 1 % PER MONTH OR FRACTION DUE DATE TO PAYMENT DATEJ - 314 OF 1 % PER MONTH pR FRA TION S. 8 U - 314 OF 1 % PER MONTH OR FRACTION R.T.T. - 6°/n PER ANNUM INH & 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. 16 % PER ANNUM For all taxes that are originally due and payable on and after January 1 1982 the PA Department , , of Revenue will calculate daily interest on aG tax deficiencies using an annual interest rate that with vary from caierldar year: Interest is calculated o n a-daily basis at the following rates: DELINQUENT DATE 1!1184 THRU 72131/84 INTEREST RATE DAILY INTEREST FAGTCJR t /7185 THRU 12/31 f85 71 % .000301 ' 3% 000356 1 /1 /86 THRU 12!31 /$6 . 10 % 000274 9/1/87 THRU 12/37/87 . 9°/ 000247 7/1/91 THRU 12/31/91 . 7190 .000307 1 /1/92 THRU t 2137192 9 % 000247 1 /1/94 THRU 12/31194 . 7 % :000192 7/1/95 THRU 12/31198 9% 000247 t 11/99 THRU 12131/99 , 7% OOOt 92 i/1100 THRU 12137/00 8% 000279 1/1/07 THRU72131/Ot . 9% 00024? 717/02 THRU 12!31102 6% OOOi64 1!1/03 THRU 12137/03 5 % 000137 1!7/04 THRU 12/31(04 . 4% 000110 7/7105 THRU 12131!05 5% OOOt37 7 /1108 THRU 12/31 /Q6 7 % 000192 7!7107 THRU 12131!07 8 % 000219 1 /1108 THRU 12/31/08 7 % .000192 1/1!09 THRU 12/31109 5 % 000187 7 /1 /t 0 THRU 12/31/10 4 % OOOt 10 117/77 THRU 72/31/12 3%, -000082 ---Taxes that become delinquent on or before Dea 31, 1981 are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent ort or after Jan. 1, f`982 are subject to a variable interest rate that changes each calendar year: ---Interest is calculated as follows: INTEREST = (t3ALANCE OF TAX UNPAID) X (NUMBER OF DAYS DELINQUENT) X (DAILY tNTERE$T FACTOR)