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HomeMy WebLinkAbout13-004813-OD~lB ~ivi I I~rm PA DEPARTMENT OF REVENUE Pennsylvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 cn oocexEC uo-dv~ .~ ,~ © ~~i LJ a t~r z ~> ~, °.{ ' ~~ -r± COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ z ~- ~, ""t -[ ~ ~'3 ...- NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the tow nwealth of Pennsylvania there is Aarewi th transeitted a certified coot of a lien to ha entered of record in your county CERTIFIED COPY OF LIEN 201-64-6627 AMANDA S MESSNER 222 E MAIN ST CAMP HILL PA 17011-6314 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETSETTNEMENT OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) NUMBER 1 Z 3 4 S 6 P.I.T. 2007 FEB 17 2012 R78889 674.00 1012.88 TOTALS 5674.00 51012.88 INTEREST COMPUTATION DATE 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 $ 1 0 , 0 0 certifies this to be a true and correct copy of alien against the above-named Pennsylvania , taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid nwealth of Pennsylvania mm f th C i f o o avor o e n tax, interest, additions or penalties is a lien upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL /yJ,. /~ 51044.38 ~~ NOV 08 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~ o~.(.5o PQ PGr~' C~loy3337~ ~,~ ~/8 ~ ~OMMONWEAU.TN ~F F'ENNSYte'~dNYA V. AMANDA S MESSNER NOTICE OF TAX LIEN e„ -~-._--_ ___._~~__ --- day of CLERK Cor Register; LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1;01 c;f th,e F`scal Code, ?2 P.S. Section i40i, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 ill%-C of the Tax Reform Code of 1971, 72 F.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 ~~~aaa ~-:~ A. ect}i pn•1701 et. seq. (For decedents with date of deatrior t'o=Rec.em6er 13', 1982, liens arise under the Inherits bnelvEsga~'~ax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local SaF.ei;s Use,land.Hotel- Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, 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, PENALTIES AND INTEREST` Corooratian Tex Liens provided under the Fiscal Code arise a± ^e time of settleiaen~asSessment) and are liens upon the fran chiles and property, both-real and personal, with ne further no rice. Tne filing of a Notice of a Lien with a county. p-rotfionctary is nova requisite, and the Tier, remains in fuL farce and validity withdut filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue anti! t e tax rs pa d: Per onal Income Tax Em 1o er Withhaitlin Tax Reaii Trans fen ax les and Use a Li u d Fu ue s Use ax Motor rr ens a ax Motor us Roa ax f Coai an Fran- cht a ax rr ti uid ue s and ue ' x yens are lens upon the none ises as we as rea and. personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or 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 Notice of Lien shall 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 lien is situated and (b) in the case of perscnal 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 NDTICE AND PRIORITY OF NOTICE General Rule: According to the fiscal Code, the Notice of Lien is automatics y revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other .obligati on, 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~ce t~ion: 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. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) 3. & U. Ftate .Sales. and GseTax. `. ~ '+-. Local Sales and Use Tax T T ~i Re~1ty Transfer 'ax N, ~ Eat. ;.nhBfitdnGe and Estate TdX . G.T. _iauid Fuels Tax (Gasobine'r _ `•c.'• ~ Fuels Use Tax (Diesel and Sped ue;t, ^`.~=•R.? . Motor Carriers Road Tax G.f.T. M T Oil Franchise tax . . Public Transportation. Assistance Juno Taxe 8US Motorbus Road Tax ~ `- L.F. S F.". Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" !:column 6) for each tyFe of tax listed or phis Notice of .Lien comprises the balance of tax due (column F: pins assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. if payment or settlement of the account is made after tie it terest computation date, the payment must include the lien f+',- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: 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 tc payment date! P.U.R. I% per month or fraction (due date to payment date} P.I.T.,E.M.T• 3/4 of 1% per month or fraction 5.& U. 3/4 of 1% per month or fraction R,T.T. - 6% per annum IN. & EST. - 6% per annum L.F.T.,F.U.T. - 1% per month or fraction M.C.R.T. I% per month or fraction G.F.T. 18% per annum For all taxes that are originally due and payable cn and after Jan. 1, 1982, the PA Department daily interest on all tax deficienci of Revenue will calculate i rate that will vary from e calendar yea s us ng an annual interest r to calendar year. The applicable interest rates are as follows. INTEREST: Interest is cal culated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate 1!1/88 thru 12!31!91 11% Daily Interest Factor 1/1/92 thru 12/31/92 9% .000301 000247 1/1/93 thru 12/31/94 7% . 000192 1/1195 thru 12/31/98 9% . 000247 1%1%00 thru 12 31%00 g% . .000192 / .000219 1/1/O1 thru 12/31/01 g% 000247 1/1102 thru 12/31/02 6% . 000164 111/03 thru 12/31/03 5% . 000137 1/1/04 thru 12/31/04 4% . .000110 1/1/05 thru 12/31/05 5% .000137 1/1/O6 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%0 thru 12 31 % 1 /0 4 000110 1/1/F11 thrk 2631/12 -- axes t a ecome deli 3tY n . 00482 quen on or before Dec. 1981 will remain a constant interest rate until the delinquent balance is paid in ful l, ---Taxes that become deli nquent on or after Jan. 1, 1982 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 & In formation Center (717) 787-1064. ,