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Home My WebLink About13-0036~~ , penns~rlvarna BUREAU OF COMPLIAN('E DEPAF'? N EtJT OF REVENUE PO BOX 280948 l REVK-159112- i;c J )DOK9 DOCEXE~ HARRISBURG PA 17128-0948 BIG SPRING PRESBYTERIAN CHURC 25 S CORPORATION ST NEWVILLE PA 17241-1427 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN :................................................ 23-i 352373/000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-905-612-111-5 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 PER OD PERIOD BEGIN END EMPL 11609955 01-01-11 03-31-11 0.00 45.86 EMPL 11609955 01-01-12 03-31-12 276.05 517.71 TOTAL: 276.05 563.57 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 595.07 t'1 tv ~'~' e~ -~r; w --t ~ ~~ ~.. _ fiA Fes' ~ --i . I ~R1 ~ ~`Ih .'ice" ~ ~ ~w-"k ~ ~ 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 CommornvE;alth of .Pennsylvania upon the taxpayers property -real, personal or both - as the case may be. L~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~ 6U • 5o PICA P C~ 11~91&590~ November 20, 2012 DATE E COMMONWEALTH OF PENNSYLVANIA VS BIG SPRING PRESBYTERIAN CHURC 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 Emplcyer 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 fax state Tax arise under the Inheritance and Estate Tax Act of 1982 Act 'ember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Serb 1701 et. seq. (For decendants with date of death prior to l~cember 13, 197 liens arise under the Inheritance and Estate Tax Act of 196'7; 72 P.S.,Sect~n,2485 - 101 et. seq.). Liens for State; or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpor~tion r,sistanund Taxes and Fees arise under Section 242, Act of Maroh 4, 1971, No. "x'85 amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS 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 Nen 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 Withholding Tax Realty Transfer Tax Sales. and UsP T L3gu3d F Ir Tax uel se Tau ~r r ers Roan Tax anrr Moto. s ax bens are Sens upon the franch3ses.as 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 QF THE FiLIN NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case Df i=lea Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whethe tangible or intangible, in the office -of the. Prothonotary of the county in whist the property subject to lien is situated. AUTOMATIC REVIVAL OF NONCE AND PRIORITY O#- NOTICE GENERAL RULE According #o the: Fiscal Code, the !Notice of Lien i5 automatically revived and does not require refiling of the Notice by -the CommonweaRh. Any Native of Lien filed by the Commonwealth shall have priority to, and be paid in fuH, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liak3i{ity vrith which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any ezis~tmg, mortgages or -liens which .ate 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: (t) the IiBbiNty is satisfied, satisfaction consisting cf payment of the amauni assessed together with ell interest and costs in respect thereof; or {2) the 6abi%fty has become legally unenforceable. 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 Liera includes the balance of tax due (Column 5) plus assessed addi#atls and/or penalties, and assessed and aid interest up tD the interest cAtnj)utation date oh the face of this notice. If payment or settlement of account is made after the interest computatian date the payment must include the Nen filing costs and accrued .interest #ram the interest computai5on date to and through the payment tlate. For any delinquent taxes due on or before December 31, 1981, interest is imposed aT the folbwing rates. C.S., F F., G.L., C.N.I. 6 % PER ANNUM DUE DATE i0 PAYMENT DATE} C.L, G. R , C.A., S.T. - 6 % PER ANNUM ~pUE DATE 70 PAYMENT DATE; B.L., N.E., 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 LT., E.M.T. - 314 OF 1% PER MONTH OR FRACTION S. 8 U. 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. 6°Jo PER ANNUM INH 8 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 calculate daily interest orr all tax 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 DAILY INTEREST FACTUR 117/84 THRU 1213.1/84 t 1% ,000301 7 /1/85 THRU t2/31/85 7 3'/0 .000356 1 /1/86 THRU 12f31 /86 7 0 % .000274 7!1/87 THRU 72!3.1/87 .000247 711/91 THRU 72x37/91 1~1 % DD0301 7/1/92 THRU 12/31/92 9% .000247 7!1!94 THRU 12/31/94 7%' .000192 1/1/95 THRU 12!31/96 9% :000247 9/1/99THRU 12/31/99 7% _000192 1/1/DO THRU 12x31/00 8% OD0219 7/7/01 THRU 12/31/01 9% _000247 111 /02 THRU 12f34/02 g % .000464 f /1 /03 THRU t2B1 /03 5 f 000137 1 /110A THRU .12131104 4°io OODt t 0 1 /1105 THRU 12/31105 5 % .000137 1 /7 /06 THRU 12t311Q6 7 % .000192 vlroi THRU 12731/07 6 % DDa2i s 1!1/08 THRU 12/31!08 7% C~t92 tl710g THRU 12/31/(38 5 % .:000137 7 /1110 THRU 12737110 4 % D00110 1/1!11 THRU 12f3V12 3 % DD0082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject to a constant irperest rate until the delinquent balance 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 folbws: INTEREST = (BALANCE OF TAX' UNPAID) X {NUMBER OF DAYS DELINQUENT) X {DAfLY tNT`ST FA'+C7'CyR) pennsylvarna BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE 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 BIG SPRING PRESBYTERIAN CHURC 25 S CORPORATION ST DOCKET NUMBER:........... 13CT0036 NEWVI LLE PA 17241 -1427 DATE FILED:......................January 3, 2013 E I N:.....................................23-1352373/000 NOTICE NUMBER:.............653-861-613-031-4 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 14 day of March, 2013. Daniel Meuser Secretary of Revenue me m.. zt-- crsr" � S S C.) C) Mary Hubler o '-L"�= Director, Bureau of Compliance '' dr, ® 10.00 j�d �� Q 89 ?td IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. TERM, 2013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. BIG SPRING PRESBYTERIAN CHURC AUTHORITY TO SATISFY