Loading...
HomeMy WebLinkAbout13-0052PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-D948 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, NAME AND ADDRESS: ~3- ~o5a C~Y~iT~~- Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 LM DOCE XEL (10-091 ~~ ~ 2 .t rC> t~ ~~ `~ S ~~ PENNSYLVANIA~~ N C7~ ~! w ~, THEODORE L HILL KIMBERLY J HILL 162 KEN LIN DR CARLISLE PA 17015-9753 TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Loaonwealth of PannsVlva nia. CERTIFIED COPY OF LIEN tner. sa n<rewitn Iran:.ittee a o<rritiee ceav <t a lien to e< <nteree et r«<re in rover corntr 196-48-4396 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. 1989 AUG 07 1990 M90235 349.92 898.04 P.I.T. 1991 DEC 09 1992 P12057 211.00 556.22 P.I.T. 2010 FEB 14 2012 L00394 550.00 794.11 TOTALS INTEREST COMPUTATION DATE JAN 3 1 2 0 1 3 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a 11en against the above-named taxpayer for unpaid tax, interest, additions or penalties thereon 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. i^G~~KJ SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE FILING FEE(S) SATISFACTION FEE(S) ADDITIONAL INTEREST SETTLEMENT TOTAL NOV 08 2012 #a~ . 5o Po P~ ~~ ~oy~7~ ~a~SSy i;OMMON1r1EALTN OF PENNSYLVANIA v. THEODORE L HILL & KIMBERLY .1 HILL NOTICE OF TAX LIEN 'ed ti's at m. CLERK (or Register) day c- LIENS FOR TAXES Liens for Corporation Taxes arise under Section. 1x01 n± the =i~cal Code, 72 P.S. Section 1-401, as amended. Liens for Personal income Tax and Employer Witfhelding Taxes arise under Section 345 of the Tax Reform Code of 1971, 72 F.~I, Section 7345, as amerded. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 81i2-C, as amended. Liens for Liquid Fuels Tax arise under Section i3 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., 7 f ~ .~.A. 5~~~,i;cm 1701 et. seq. (for decedents with date of.~ r $o (jecgnftter l3, 1982, liens arise under the Inhere ~rrd 'I<stfiEe Tax Act` of 1961, 72 P.S. Section 2485 - 101 et. seq.): Liens for State or State and Local;$ates ;.Use and Fl~tel' 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, RENALTIES AND INTEREST 'Senerai information: Car orate n Tax LLiens provided under the Fiscal Ccde arise a-~ the time of setlement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further ne tiee. The firing bf a Notice_of a Lien with a county prothondtary is nat a requfsite, and the lien riemai'ns in full force and validity without filing or revival until paid. Inheritance Tax Liens are iiehs on real estate which continue until the tax is paid: Per anal Income Tax Em to er Wi'thhol in Tax Realt Trans- ;gr a s ah 'se x Lx L~c~ui ue ax Fue s Ups ,~1 Motdr arriers Rod ax MT otorbus Road Tax 0 omoanY Fran- cfi'ise Tex~"an~h ui ~ue s an ue-Tax fiiehs are liens upon the rahchnses 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 f ORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, inthe office of the pro- thonotary of the county in which the property subject to the lien is situated and (b) in the case of personal property, whether tangible or intangible in the off ice of the prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rules; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiring of the Notice by the commonwealth. Any Notice ofi Lien filed by the commonwealth shalt have priority to, and be paid in full, before any other obligation, judgement, claim, lien br estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. ExCeDtion: 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 ti~on: Interest on Corporation Taxes is computed after the eel' 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) i i state Sales and 'JSe T.ax i_.S.X U. fatal Sales andUse lax fi.T.T. Realty Transfer Tax iN. & EST. Inheritance and-Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (DieseTandSpecia' :ueis; M.C.R.'. Motor Carriers Road ?ax O.F.T. Oil .Franchise Tax M.T. Public .Transportation Assistance F,rd Taxes ~ I _-. 3US Motorbus Road Tax _. F. 3 F:?. !.iquid Fuels and Fuels Tax SETTLENENT OF ACCOUNT The "TOTAL" (column 6) for each typeof tax listed or `.~4s hiotice of Lien comprises the balance of tax due (column 5J plus assessed additions and7or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlemeni of the account is made after the in terest computation date, the payment must include the lies fi%- 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 to payment date) r.U.R. 1X per month or fraction (due date to payment date) P.I.T.,E.M.T. 3/4 of 1% 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.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 Jan. 1, 1982, t he PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary f rom calendar year to calendar year. The applicable intere st rates are as f ollows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest factor 1/1/88 thru 12/31/91 11% .000301 111!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 12/31/99 7% .000192 1/1100 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% .000131 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 111/07 thru 12/31/07 8% .000219 171/08 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/F11 th£k ~2631l12 -- axes a ecome 3~ delinquen on or 00~~82 before Dec. 1981 will remain a cons tant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a varia ble interest rate that changes each calendar year. ---Interest is calcul ated 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.