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Home My WebLink About13-0114PA DEPARTMENT OF REVENUE enns lvania BUREAU OF COMPLIANCE P y LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17126-0948 , REY-159 CM 00 CE XEC (1Q-09) ~~ - ~~~ c«~ ~~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Co~aro nwealth of Pennsylvania. there is herewith trans~i tt ed a Certified copy of a Iien to be entered of record in your county CERTIFIED COPY OF LIEN 203-48-2027 :~ ~~ t,r -cn z G~ ~~ y DANIEL K LUCAS ~ 2 HELEN ST -~. ENOLA PA 17025-3022 Cw~ ~a. .,~ c~ w _., _..i ~ ,»-1 ~~ 'C7 Fr ~~~ -->r', ~ ~-i ~~ --~' Y~` CLASS OF TAX PERIOD DATE OF A55E5SMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2005 AUG 10 2012 055612 581.00 958.10 P.I.T. 2006 JUL 20 2012 P67236 661.00 1047.98 P.I.T. 2007 JUN 12 2012 S70262 705.00 1064.35 P.I.T. 2008 MAR 16 2012 082723 643.00 924.00 70TALS 52590.00 53994.43 INTEREST COMPUTATION DATE F E B 2 8 2 0 1 3 FILING FEE(S) 521.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) of a 11en a ainst the above named tr rre t l i tifi thi t b d P 5 1 0 ' 0 0 s o e a ue an co c copy g ennsy van a, Cer es additions or penalties thereon due from such taxpayer interest taxpayer for unpaid tax , , ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid additions or penalties is a lien in favor of the Commonwealth of Pennsylvania tax interest , , real, personal or both, as the case may be. erty upon the taxpayer's prop , .~i/// ~~ SETTLEMENT 70TAL ~ ~ , 54025.93 DEC 06 2012 ~~/ /~sQ.'ta$~~ SECRETARY OF REVENUE DATE (OR AUTHORI2E6 DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE 1~'~-a8S'Dao a:_45h1P!()NWEALTFf C3F ~°~NNSYL_1/ANIA V. DANIEL K LUCAS NOTICE OF TAX LIEN ay of ______ a t m . CLERK Cor Register} LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Kcal Cede, 72 P.S. Section i401, as amended. liens for Personal Income Tax ana Employer Withholding Taxes arise under Section 345 of the Tax Reform Cooe of 1971, 72 P.S Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 81i2-C, as amended. Liens for Liquid Fuels Tax arise under Sectian 13 of the Liquid Fuels Tax Act, 72 P,S. Section 2611-M, as amended. Liens for fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). heritancefandlEstateaTax ofx1982,EActtofTDecember 13tle1982e PnL. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1101 et. seq. (For decedents with date of death prior to December I3, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 1D1 et. seq.). OccupancyfTaxSandePubllcaTransportationaAssistancendfundtTaxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P,S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENAtw72ES AND .INTEREST General information: tneC~rm~rfltio~r+ x tiara peovided antler the Fiscal Cade arise at ~hises antl propert~enboth$realmand~personal,lweth n~afurther~no- tice. The filing of a Notice of a Lien with a eaunty pr- otfionotary is not a requisite, and the lien remains ir, fuel force and validity without filing or revival until paid. Inherit nc Tax Liens are liens on rear estate which continue until ~h`e tax is pal . Personal Income-Tax Em to er Withh !din Tax .Rea p Trans- fer Tax Sa es an Use ax L~ aid e Tax uels Use T x Mo oor Carriers Roa ax otor us o d Tax i C m an Fran- c ue ax and i aid Fuels and ue s Tax liens are tens upon the ranc ises as we as real and personal. property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the equnty where such property is ortmerchandhseeregularlyasoldoinathecordinaryccourseoofsbusiness of the taxpayer. The lien has. priority from the date of entry of record. PLACE OF FILIN& NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case pf real property, in the. office of the pro- thonotary of the county in which the property subject to the whether tangible ortlintangibleeinatheoofpeceoofltheoprothonotary of the county in Which the property subject to lien i; situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: Accbrding to the fiscal Code, the Notice of Lien is autamatica 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 obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial. sale or liability with which the property may be charged. Exceotidn• 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 ion s paid. CLASSES OF TAX C.S. F.F. (O1) (02) Capital Stock Tax Foreign Franchise Tax C.L. C.N.I. (03) (04) Corporate Loans Tax Corporate Net Income T C.I. G.R. (05) (10) ax Corporation Income Tax Gross Receipts Tax P.U.R. S.T. (20) (30) Public Utility Realty Tax Shar B.L. N.E. (40) (50) es Tax Corporate Loans Tax (Banks) Net Earnings Tax G.P. M,I. (60) (70) Gross Premiums Tax Marine Insurance Tax C.A. (80) Cooperative Associations E.M.T. PA In come Tax (Employer Withholding) S• & i;. State Sales and .Use Tax L•5. & u. Local Sales and Use Tax K•~•T• Realty TransferTax IN. & EST, Inheritance and Estate Taxi r.T• liquid Fuels Tax (Gasoline) F ~+. T. Fuels USeTax (Dies'~1 and .Special Fuels; M C.R.T. Motor Carriers Road fax .~,.F.T; Oil: Franchise Fax M. 7. Public Transportation Assistance rand zxes an;: BUS MotpCbus Rbad Tax -- ~.F. & F.7. ~iouid Fuels and Fuels Tax SET?CEMENT OF ACCOUNT The "TOTAL" (calumn 6) for each type of tax listed on this a ~sessedfadditiohspandiortpenaltieseand assesdsed(anduaccrued-u, interest to the interest computation date on the face cf the Notice. If payment or settlement of the .account is made-after the in- terest computation date, the payment must include the lien fi':- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due oh 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 tdue date to payment date; B.L.,N.E..G.P.,M.I. 6% per annum (due date tc payment date) P~U•R• 1% per month or fraction P.I.T.,E.M.T. 314(dof 1%~peromontheor ~raction 5.& U. 3/4 of 1%permonth or fraction R.T.T, 6% per annum IN. & EST. 6% per annom L.F.T.,f.U.T. 1% per month or fraction M.C.R.T. 1% per month or fracticn O. F. T, 18% per annum afte~rJan~ 1ax1982hatherpAoDepartmentdof Redvep eawillocalcdulate 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 Interii% Rate Daily Interest Factor .000301 1/1192 thru 12%31%92 1/1/93 thru 12/31!94. 9X .000247 111/95 thru 12/31/98 .000192 1/1/99 thru 12/31!99 7X .000247 1/1/00 thru 12/31/00 9% .000192 111/Oi thru 12/31/01 .000219 1/1102 thru 12/31/02 ~~ .000247 1/1/03 thru 12/31/03 .000164 1/1/04 thru 12/31/04 .000137 1/1/05 thru 12/31/05 ~~ .000110 111/06 thru 12/31/06 •000137 1/1/07 thru 12/31/07 5X .000192 1/1/08 thru 12/31/08 .000219 1/1/09 thru 12/31/09 .000192 1/1/10 thru 12/31/10 4% .000137 111411 th£~ 12/31/12 z .000110 -- axes at become delinquent on or before Dec00~0821981 will remain a constant interest rate until the deIIlinquent 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. INTERESTestBALANCEcOFaTAX UNPAIDIXWNUMBER Of DAYS DELINQUENT X DAILY INTEREST FACTOR, * Interest ratesfpriorOto 1988 Finayebeeobtaenednbylca199ng PA Dept. of Revenue Taxpayer Service 8 Information Center, (717) 787-1064.