HomeMy WebLinkAbout13-0067BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
BOWDEN, LISA A
723A BUTLER RD
CARLISLE PA 17013-5130
pennsylv~ania
DEPART"F1ENT OF REVENUE.
REVK-155 i12-1' 1 ~EVOCOK9 DOCEXEC-
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS Of=
CUMBERLAND COUNTY,
PENNSYLVANIA
SSN :............................................... 284-76-3469/000
Notice Date :....................................November 20, 2012
Notice Number :...............................727-494-412-111-5
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transrrlitted 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 PER OD
BE IN END
SALES 85078717 07-01-10 09-30-10 0.00 144.33
SALES 85078717 01-01-12 03-31-12 4,235.98 5,783.68
SALES 85078717 01-01-11 03-31-11 0.00 321.59
SALES 85078717 04-01-1i 06-30-11 0.00 561.97
SALES 85078717 07-01-11 09-30-11 0.00 596.29
SALES 85078717 10-01-11 12-31-11 827.89 2,060.07
TOTAL: 5,063.87 9, 467.93
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 9,499.43
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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 Commonwealth of
Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be. ~a) Jcp P/J PLr-~-
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November 20, 2012
S C ARY OF REVENUE DATE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
S
COMMONWEALTH OF PENNSYLVANIA
VS
BOWDEN, LISA A
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 8t 12-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 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 decendants wifh date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961; 72 P.S. Se®tion 2485 - 101 et. seq.).
Liens for State, or State an L I Sales, Use and Hotel Occupancy Tax and
Public Transpot~tion Asst Fund Taxes and Fees arise under Section
242, Act of Merck 4, tg71, Nti(`~~~_as amended, 72 P.S. Section 7242.
Liens for Moh~tt)us Road Tax'8tfse under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815)x'_''
LIENS F TAXfi~.:PENALTIES AND INTEREST
GENERAL INFpRMA~'fON:
Coro r do Li providsti under the Fiscal Code arise at the time of
settlement (assessm . ~ anti are liens upon the franchises and property, both
real and persona(, with~no further Notice. The filing of a Notice of Lien with a
county Prothonotary ir3 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, Emo ver Withholding Tax Real Trans#er Tax Sags
and Use Tax L!auid Fuels ~ax Fuet Use Tax Motor Carriers Road Tax ltd
Motorbus Tax Nens are Irens 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 lien has priority from the date
of entry of record.
PLACE OF THE 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 Prothonotary of the county in whioh 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 ANO PRl,-ORITY OF NOTICE
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refrling of ttie. Nance by the
Commonwealth. Any Notice of Lien filed: by the Commonwealth shat) have.
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale ar 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, 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, satisfackion consisting of
payment of the amount assessed togather with aU interest and costs in respect
thereof; or (2) the liability has become legatty unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a liens paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 6) for each type of tax listed an 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 interest computation
date on the. face of this notice.
If payment or settlement of account is made after the interest computa#fon date
the payment must include the lien filing costs aril accrued. interestfrom th7?
interest t•,amputation da#e 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 70 PAYMENT DATE}
C.L, G.R., GA , S.T. - 6% PER ANNUM {DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I.
P.U.R.
P
LT
E
M
T - 6:/ PER ANNUM.((flUE DATE 70 PAYMENT DATE}
- t /PER MONTH bR FRACTION (DUE DATE TO PAYMENT DATE?
314 OF
.
.,
.
.
.
S. & U. -
1% PER MONTH OR FRACTION
- 3/4 OF 1 % PER MONTH OR FRACTION
R.T.T. - 6% 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. - 18% PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calcufate daily interest on all ax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILX INTEREST FACTOR
1/1B4 THRU 12/31!84 1 t % .000301
111 B5 THRU 12/31 B5 13% pgo356
1/1B6THRU 12BiB6 10% .000274
7 /1 B7 THRU 12131 B7 9 % .
.000247
7;1/97 THRU 12/31/91 11 % .000301
1/1/92 THRU 12r31KJ2 ~/ .000247
t /1/94 THRU 12/31/94 7 % .000192
1/1/95 THRU 12/31/98 3% 000247
1/1/99 THRU 12/31/99 7% .
.000192
111 /00 THRU 12!31 /00 8 % .000219
1/1101 THRU 12B1/01
9% .
000247
1 /1 /02 THRU 12B1 R72 6 % .
.000184
1!1/03 THRU 72/31/03 5% OOOt37
1/1104THRU 12/31!04 4% .000110
1 /1/05 THRU 7 2/31 /05 5 % .000137
1/1106 THRU 12/31/06 7 % 000192
i/1/07THRU 12/31/07 8% .
000279
7!1108 THRU 12!31/08 7 % .
0001.92
1/t/D9THRU 12/31/09 5% .
000137
111 /10 THRU 12f31110 4 % .000110
1/1/11 THRU 12131/12 ;3% .000082
---Taxes that become delinquent on or before Dec. 31, 1981 are subject to
a constant interest rate urltil the delinquent balance is paid off.
---Taxes that become delinquent on or after Jan: 1, 1982 are subject. to a
variable intereStYate that changes eachcaN~ndar year.
---Interest is calClalated as follows:
INTEREST = (BALANCE OF TAX UNPAtD} X (NUMBER QF DAYS
bELINQUENT) X (t3AILY INTLRES'T FACTOR)
pennsylvania R
BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE Y r
PO BOX 280948 REVK-300(05-11)REVOOK10 DOCEXEC
HARRISBURG PA 17128-0948
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V. COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
BOWDEN, LISA A
9190 WILSON MILLS RD DOCKET NUMBER- 13CT0067
CHESTERLAND OH 44026-1925 DATE FILED- January 3, 2013
SSN• 284-76-3469/000
NOTICE NUMBER• 622-205-513-091-2
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the
above-captioned Lien/Judgment note should be removed from the records thereof.
AND 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 sufficient warrant
of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 12 day of September, 2013.
/ {'s) Pti 7 _
Daniel Meuser
Secretary of Revenue v>co `¢
.
-C` t.o -,
CD
Mary Hubler
Director, Bureau of Compliance
by DCI
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