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Home My WebLink About13-0109PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 260948 HARRISBURG PA 17128-0948 Pennsylvania ~ DEPARTMENT OF REVENUE REY-l59 LM DOLE%EC (10-091 ~3 - !Oq COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Lw~aw nwealth of Pennsylvania, there is herewith trans ai tted a certified copy of a lien to he entered of record in your county CERTIFIED COPY OF LIEN 210-42-7771 CARL J KRAUSE JR MARYLYN L KRAUSE 110 N SAINT JOHNS DR CAMP HILL PA 17011-1931 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETSEMTNEMENT OR IDENTIFYING TAX TOTAL TAX (DR DUE DATE) NUMBER 1 2 3 4 5 6 P.I.T. 2008 APR 06 2012 086302 845.00 973.52 ra ~=" ca "~:W c„_ Z ~ ~ ~ t ~t ~ ~.~ Q -< ~ ~ D ~ ~ ~ x ~ ~~ ~_ ~ ~{'~" 't.R =~`' t~ =~' TOTALS 5845.00 $973.52 INTEREST COMPUTATION DATE MAR 0 4 2 0 1 3 FILING FEE(S) 521.50 SATISFACTION FEE(S) the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of The undersigned $ 1 Q , 0 0 , certifies this to be a true and correct copy of a 11en against the above named lvania nns P , y e 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 lvania nn f P lth e sy o tax, interest, additions or penalties is a lien in favor of the Commonwea upon the taxpayer's property, real, personal or both, as the case may be. TOTAL SETTLEMENT ~~ , , 51005.02 ~~ DEC 06 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE gar. so ~~~~ C~ /~4'2~84/ 12~-0?~~l ~~ GpMMONWEALTH OF PENNSYL1fANIA V. CARL J KRAUSE JR ~ MARYLYN L KRAUSE ` ~ NOTICE OF TAX LIEN ile,l thi< ---- day of __-- -- - at m. CLERK for Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, 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 1112-0 of the Tax Reform Code of 1971, 72 P.S. Section 8112-0, 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 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and 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 FpR TAXES, PENALTIES AND INTEREST Several information Corpdra ion Tax dens prcvided under the Fiscal Cotle arise at tne~ime of settlemert (assessment) and are liens upon the fran- chises and property, bctn real and personal, with n further nc- tice. The filing of a Notice of a Lien with a'coun~y prothonotary is not a requisite, and the lien remains in fu1': force and validity>withaut filing dr revival until paid: Inheritan e Tax 'lens are liens on real estate which continue untie tax is pay ' P rsonal Income Tax Em lc r Withholdin Tax Reait Trans-_ fer ax a sand Use ax Li uid e ax Fu 15. Us ' x Mo r arr~ers qad ax Motor us oa ax bmo r~ r n cnas '~ x an3 a uid Fue s an u Ts 1"az1'rens~are 'lens upon the ranchises as we as rea an 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 attadh 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 DF FILiN6 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 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 -0F NOTICE AND PRIORITY DF NOTICE General Rule: According to the Fiscal Code, the Notice of lien is automatics y revived and does not require refiling cf 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 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. Exce~tion~: Interest on Corporation Taxes is computed after the iel' n is paid. CLASSES DF 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 !'. State Sales and Use Tax L S. R U. Locai Sales anG L'se :Tax R.T.T. Realty Transfer Tax 1N. & EST. Inhehitance and Estate Tax L.F.T. Ligriitl Fuels Tax (Gasoline) F,U.T. Fuei~S UseTax fDiesetand Speci=1 Fuels) M.C.R.T. Mptpr Carhiers Road lax O.F.T. Oii Franchise Tax M.T. Public Transportation Assistance Fund Taxes and ~e 9US Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT Of ACCOUNT The "TOTAL" (column 6) for each type of tax Listed on this Notice of Lien cdmprises the balance of tax due (column 5) pi us assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. if payment cr settlement of the account is made after ±he in- terest computation date, the .payment must include the Lien fi'. ing costs and accrued interest frbm the interest computation date to and through the payment date. For any delinquent taxes due on or Gefore 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. b% per annum tdue 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 fracticn S.& U. 314 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 D.F.T. 18% per annum For all taxes that are originally due and payable on and after Jan. i, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will 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 Daily Interest Factor 1/1/8$ thru 12/31/91 11% .000301 1/1!92 thru 12!31/92 9% .000241 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 1/1/00 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% .000131 1/1/04 thru 12/31/04 4% .OOOI10 1/1/05 thru 12/31!05 5% .000137 1/1106 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1109 thru 12/31/09 5% .000131 1%1/10 ~hru 112//31%12 3% 00(~~821981 ---4azes.~Ka~ become delinquent on or before Dec. wit} remain a constant interest rate until the delinquent balance is paid in full. ---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 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 ob AUTHORITY TO SATISFY REV-300 CH DOCEXEC (05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 13CT109 Date Filed JAN 07 2013 CARL J KRAUSE JR MARYLYN L KRAUSE Class of Tax ANNUAL 110 N SAINT JOHNS DR Account No. 210-42-7771 CAMP HILL PA 17011-1931 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 10th day of April, 2013. C-) C= rn rTJ ;;0 -< Wr- r"') > M C� C C)C7, Daniel Me > cn :X7 Secretary of R evenue .. MARY HURLER Director, Bureau of Compliance a-14 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 13CT109 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CARL J KRAUSE JR K MARYLYN L KRAUSE AUTHORITY TO SATISFY