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Home My WebLink About13-0047~3 - OoN'~ ~i vi t %rln PA DEPARTMENT OF REVENUE Pennsylvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 CM DOCE%E[ <10-091 ~ti ~1 ` • ,~ ~ +~ {p~~ ~~ ', 'a _~ ~ ~~ ~ yy _ ~ ~ ~ A , COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ~ ~ -G ~ :,,. NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws pt the Cpopnwealth of Pennsylvania, there is herewith tra ns ~i tted a certifies copy pf a lien to oe enteree of reoora in raver county CERTIFIED COPY OF LIEN 160-68-1853 JEFFREY S HONAFIUS 13 S EAST ST APT 3 CARLISLE PA 17013 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2007 FEB 17 2012 R78686 895.00 1345.00 TOTALS 5895.00 51345.00 INTEREST COMPUTATION GATE J A N 3 1 2 0 1 3 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of f 1 i t th b d t i i d 5 1 0 . 0 0 ove name 1en aga ns e a s to be a true an correc copy o a es th Pennsylvania, certif additions or penalties thereon due from such taxpayer interest er for un aid tax tax a p , , p y ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid additions or penalties is alien in favor of the Commonwealth of Pennsylvania interest tax , , real, personal or both, as the case may be. upon the taxpayer's prop ert y, .~,~/// ~~ SETTLEMENT TOTAL ~ ~ , 51376.50 ~ ~~ NOV 08 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~a.t•5o PD PGFF ~7~10~/333 7~ 2~a8~1By8 COMiNONWEALl°N qF PENNSYLVANIA V. JEFFREY S HdNAFIUS NOTICE OF TAX LIEN ,,, +„ ' ___..._--------~----.-_._r_~ _____-. __ day rt _ _at m. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise antler Sect'on ;401 of the seal Ceoe, 72 P.S. Section 1401, as amended, Liens for Personal Income Tax and Employer Withhaldiny Taxes arise under Section 345 of the Tax Reform Code of iS71, 72 P.S, Section 7345, as amended. Liens for Realty Transfer Tax arise under Sectien 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents with date of~6e fI rigr ~o„4ecember 13, 1982, liens arise under the Inhl~6~~al~d Estate Tax Act of 1961, 72 P.S. Section 2485 - ~~> s~eq;"):" Liens for State or State and local Sales, Use anQ Hotel Occupancy Tax and Public Transport t~aorr-A~ istai~e fund Taxes and Fees arise under Section 242, ct of Fiarch 4, 1471, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C:S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, ?ENAL'fIES ANI) INTEREST General information: Cor oration T ..Liens provided under the Fiscal Codearise at the time o sett ement (assessment} and are liens upon the fran -hises and property, bbth real and personal, with no further na- tice. The filing of a Notice of a Lien with a county prbttiondtary is not a requisite, and the lien remains in foil *orce and validity without filing or revival until paitl. Inheritance Tax Liens are liens on real estate which continue anti the tax is poi . Personal Inc mP Tax Em i r Wi hhaldin Tax Re It Trans fen ax a es and Use ax L u~d u x Fuels tl e Tax Mo or rriers pad ax or Us Raa ax. ~ omoanv Fran- cnise ax a Lt ut an uel x 1~iens are ienT' s upon t e rant ises as we as rea ah personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the cdunty where such property is situated. These liens shall not attach to stock of goods, wares, cr merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Noticeof Lien sha11 be filed: a) In the case of real .property, in the office of the pro- thonotary of the county in which the property subject to the ?ien 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 AND PRIQRITY OF NOTICE General Rule: AGCOrding to the Fiscal Code, the Notice ~f Lien is automatlca y revived and does not require refiting of the Notice by the commonwealth. Any Notice of Lier: filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied 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 properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Ex~cePtion.: Interest on Corporation Taxes is computed after the iel' n is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (10) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) r. 6 L ~~tate Sales .and Use 'ax ~.5. d U, Racal Sages and Use Tax R.T.T. Realty Transfer Tax 'IN.B ESi. inheritance ahd E=tateTax L.F.T. ai~uid Fuels Tax (GaspTine) F.U.T. Fuels Use Tax(Oiesei antl Specie `uels? M.C.R.T. i^.ator Carriers Road Tax O.F,T. Oil franchise Tax M.T. Public Transportation Assistance rung 'axes ono :~z.- BUS Motorbus Road Tax !.. F. & F.T. Liquid Fuels and. Fuels Tax SETTLEMENT OF ACCOUNT The "'OTAL° (column 6i for each type of tax listed on this Notice of Lien comprises theba1ance oftax oue (column 5) plus assessed additions and/or penalties and assessed and agcrued interest to the interest computation, date on the face of the Notice. If payment or settlement of the account is made after the in teresi computation date, the payment must include the lien fil- ing casts and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due an qr before Dec. 31, 1981, interest is imposed at the following rater. C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I.,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. 1% per month or fraction (due date to payment date) P.I.T.,E.M.T. 3/4 of l% per month or fraction S.& U. - 3/4 of 1% per month or fraction R.T.T. - 6% per annum iN. & EST. - 6% per annum L.r'.T.,F.U.T. 1% per month or fraction M.C.R.i. 1% per month or fraction O.F.T. 18% per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that wilt vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Oaily Interest Factor 1!1/88 thru 12!31/91 11% .000301 1/1/92 thru 12/31!92 9% .000247 1/1/93 thru 12!31/94 7% .000192 1!1/95 thru 12/31!98 9% .000247 1/1/99 thru 12/31199 7% .000192 1/1/00 thru 12/31!00 8% .000219 1/1/O1 thru 12/31/01 9% .000247 1/1/02 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03. 5% .000137 1/1104 thru 12/31/04 4% .000110 1/1/05 thru 12/31!05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/07 thru 12/31!07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000137 1/1/10 thru 12/31/10 4% .000110 1/1 11 th ll2 31/12 3 000 82 --- axes ~~iat become delinquent on or before Dec. 3Q 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1962 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 DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 .T AUTHORITY TO SATISFY REV-SOD CM UOCEXEC (05.11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 13CT0047 Date Filed JAN 03 2013 JEFFREY S HONAFIUS 13 S EAST ST Class of Tax ANNUAL APT 3 Account No. 160-68-1853 CARLISLE PA 17013 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. ' 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 your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 13th day of March, 2013. f`5 ' C= rt n C:1 --t O.n G -1" ��-4 T? Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance \ Po ?a CI�- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 13CT0047 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. JEFFREY S HONAFIUS AUTHORITY TO SATISFY