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HomeMy WebLinkAbout13-0070!~,- G~~~~% ~i~v~i ;,~.~ penns~rlvania ~ BUREAU OF COMPLIANCE DC=PARTP4Et`T CF REVENUE PO BOX 280948 REVK-~ 59 (i 2-71) RB'0~ 01{9 DOCEXEC HARRISBURG PA 17128-0948 MOUNT HOLLY SPRINGS PA 17065-1926 HOCKLEY, MATTHEW 3 WATTS 5T CERTIFIED COhY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 27-12892 04/000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-424-812-111-5 To the Prothonotary of said wurt: Pursuant to the laws of the Commonwealth 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 PE OD BE IN END SALES 84945504 07-01-11 09-30-11 0.00 890.89 SALES 84945504 10-01-11 12-31-11 0.00 616.67 SALES 84945504 01-01-12 03-31-12 0.00 502.54 TOTAL: 0.00 2,010.10 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 2,041.60 i f ns d c: ~, r`r tr,r ~ --i ~ ~~ al- ~ ~ "TJt~r's ~ ~ #~ C7 'rC ~'~ ~~ _ ~~ ~~;»», ~a~ ~ C:3 ,C:~'r --t ^~ e3 ,~' ~" ~ 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. $al ~ P~ ~L~ Cth I oN 333`] ~~ as~g~a November 20, 2012 DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ''~`~- S C ARY OF REVENUE S COMMONWEALTH OF PENNSYLVANIA VS HOCKLEY, MATTHEW L NOTICE OF TAX LIEN filed this day of at _m PLACE OF THE FILING NOTICE FC7RM PLACE OF FILING: The notice of lien shall be filed:. (a) In the case oi' Pea! Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated antl (b) in the case of Personal. Property, whether. tangible or intangible,. in the office of the Prothonotary of the county ih which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTI E AND PRtORCCY OF NOTI ,E GENERAL RULE: According.. to the F'iscat Code, the Notice of Lien is automatically. Yevived and does not require refling of :the Notice. by the Corrrmonweafth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in felt, 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 prionty of tax liens over any existing mortgages ar liens which are properly recorded at the time that the tax lien is filed. SEE: Act of Decemlber f 2, 1994, P.L 1015, No. 138. RELEASE OF LIEN 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 and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, •Act at QeCember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Se~bn.1701 et seq. (For decendants with date of death prior to December 13, ,liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. S 5 - 101 et. seq.). Liens for State; or.State and Lggpl Sales, Use and Hotel Occupancy Tax and Public Transpgrti~ition P~ssistane~.Fund Taxes and Fees arise under Section 242, Act of Marcb 4, 1 Wit, No. 2tes amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax a7ds~ under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS,FOR~TAXES.]irENALTIES AND INTEREST GENERAL INFORMATION: ' Corooration 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. Per nal In m T Em I er Wi hh I in T Re Tr n fer Tax les and UST Liauid Fulls Tax Fuji U Tax Motor r~s ~ Tax and Motorbus ax bens are bens upon fire franchises as well as real and personal property of taxpayers, but only after they have been entered and doGceted 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. 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 Herr imposed with respect to any tax if: (1) the. liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally anenforceable. EXCEPTION: 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 (Column 5) plus assessed additions andfor penalties, acrd 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 computation date the payment must include the Hen filing .:costs and accrued interest from the interest computation dateto and throughthe paymeht date. For any delinquent taxes due on or before December 31, 1981., interest is imposed at the following rates. C,S., EF._ G.L.. C.N.I. 6% PER ANNUM (DUE GATE 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.. P.LT.,E.M.T. - 1% PER MONTH OR FRACTION ((DUE DATE TO PAYMENT GATE} -3l40F1%PERMONTHOR:PRACTION S. & U. 3/4 OF 7°/, PER MONTH OR FRACTION R.T.T. - 6°l, PER ANNUM INH 8~ EST- 6%n 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. - 78: /o 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 alt tax deficiencies using an annual interest rate that will vary from calendaryear: Interest is ca~lated on a daily basis. at the following rates: DELINQUENT GATE INTEREST RATE DAILY INTEREST FACTOR 1/t /84 THRU 12/31/84 1 t % 000301 1!1/85 THRU 12131 /85 t 3 % .000356 1 /1188 THRU t 2131186 10 % .000274 7 /1/87 THRU 72/31/87 9% .000247 1/1191 THRU 12!31/91 11°rd .000801 1 /1/92 THRU 72/31/92 9 % .000247 711/94 THRU 12J31/94 7% 000192 1./1195 THRU 12131 /98 9 % . 000247 1/1/99 THRU 12/31/99 7°ic .000192 tr1/00 THRU 12!31100 8 % 000218 1/1/07 THRU 12/31/01 9% OD0247 1/1102 THRU 12/31!02 6% D00164 1,'1 /03 THRU 12/31/03 5 % . DOOt37 1/1104 THRU 12031/04 4 %o .0001 tp 1 /1/05 THRU 1?J31 Po5 5 % .000137 1 /7106 THRU 12/3.7106 7 % .001]192 t /1/07 THRU 12fi31107 111!08 THRU 12031/08 8 % 000192 1/1/Q9 THRU 12f31~ S I Otmt37 1!1/10 THRU 12J31110 4 % .000110 111/11 THRU 12131/12 3% .000082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on ~r after Jan. t , .1.982 are .subject to a variable interest rate that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X (NU.I~ER OF QAYS ' ' ' I~LfNQt,l~tT ) X (DRILY lNT31 FAt1 OR) PA DOR 7/23/2013 4 :25 :31 PM PAGE 3/004 Fax Server A pennsylvania'l.," DEPARTMENT OF;EVENIIE E';.[-<I C�XCE X= rc- -1 -ox al.9a —i22-X4'1 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURI Ul-COMMON PLEAS 01- CUMBERLAND COUNTY, PENNbYLVANIA HOCKLEY, MATTHEW L 3 WATTS ST DOCKET NUMBER:..-........ 13CT0070 MOUNT HOLLY SPRINGS PA 17065-1926 DATE FILED:........-............January3,2013 EIN:....i.....................-..--27-128q2'14,.`000 NOTICE NUMBER!.............227-647-913-070-3 To the Prothonotary of CUMBERLAND The Commonwealth of Pennsylvania. Department of Revenue,the Plaintiff in the above action: acknowledges the alive-captioned Lien.'JUIJOITIellt note sti•juld be removed f runi the iewrds tilefeut. AND you.th.-,PrOftnQtIVY 01 Slklid Court:upon to-.cipt by you ol your;osts of salislarzon,am.howeby auth-i6n.0 and L2ffjjyaNVLale(j ill 1118(JaIlle ajyj Staafj of tlya Pj3liljtf to erikat Will sabsta(11011 upuil Vie rL--;QT d as fully grad OfeLftua)ly,W 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 hereur4o affixed the Seat of the Department of Revenue- Commonwealth of Pennsylvania.this 03 day of July.2013, co C— Daniel Meuser Socrotapy of Rcvorluo U)r t-':: -< d I -4 Mary HUbler Director,Bureau of Compliance /U, PACO bl-7