The URL can be used to link to this page

Home My WebLink About13-2027 13- 21D37 Civ�ITer� pennsyLvania BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PO BOX 280948 REVK -159 (12 -12) REV000K9 DOCEXEC HARRISBURG PA 17128 -0948 CERTIFIED COPY OF LIEN - ItW00 PD P1 FV 0,1f I ryb7533q COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA S P H PROPERTIES INC EIN :.................... ............................26- 3266293/000 4955 CARLISLE PIKE STE A Notice Date: .................................... February 20, 2013 Notice Number: ............................... 957-722-013-021-5 MECHANICSBURG PA 17050 -3225 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TAX TAX TOTAL PERIOD PERIOD BEGIN END SALES 84626148 08 -01 -12 08 -31 -12 2,037.50 2,444.01 TOTAL: 2,037.50 2,444.01 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 2,475.51 A. n N C C.+ c) —1 rr CO 3� m � rT1 0 _ f o Cn ED ED ED w INTEREST CALCULATION DATE: 05 -16 -13 The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above -named taxpayer for unpaid tax, interest, additions or penalties therein 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 taxpayers property - real, personal or both - as the case may be. February 20, 2013 §LtC OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE PLACE OF THE FILING NOTICE FORM COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The notice of lien shall be filed: (a) In the case of real property, in the office of the Prothonotary of the county In which the property VS 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 S P H PROPERTIE INC the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the notice by the NOTICE OF TAX LIEN 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 satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The commonwealth does not filed this day of maintain priority of tax liens over any existing mortgages or liens property recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, a m. No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect LIENS FOR TAXES thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on corporation taxes is calculated after a lien is paid. Liens'for corporation taxes arise under Section 1401 of the Fiscal Code, 72 SETTLEMENT OF ACCOUNT P.S. Section 1404, as amended. The "Total" Column (Column 6) for each type of tax listed on this Notice of Lien Liens for personal income tax and employer withholding tax arise under includes the balance of tax due (Column 5) plus assessed additions and/or Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as penalties and assessed and accrued interest up to the interest calculation date amended. on the face of this notice. Liens for realty transfer tax arise under Section 1112 -C of the Tax Reform If payment or settlement of account is made after the interest calculation date, Code for 1 a liquid 72 P.S. Section 8112 -C, as amended. the payment must include the lien filing costs and accrued interest from the Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 interest calculation date to and through the payment date. 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. For any delinquent taxes due on or before Dec. 31, 1981, interest is Section 2614.13, as amended. imposed at the following rates. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle C.S., F.F., C.L., C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE Code (75 PA. C.S. 9615). C.L. G.R., C.A, S.T. .6%PER ANNUM (DUE DATE TO PAYMEN7 DATE B.L., N.E., G.P., M.I. -6%PER ANNUM DUE DATE TO PAYMENT DATE) Liens for inheritance tax and estate tax arise under the Inheritance and Estate P.U.R.. 1% PER MONTH 9R FRACTION (DUE DATE TO PAYMENT DATE) Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, N0. 225 Section 1 el. seq., P.I.T., E.M.T. -314 OF 1% PER MONTH OR FRACTION . - 72 PA. C.S.A. Section 1701 et. seq. For d 5. &U 314 OF 1% PER MONTH OR FRACTION ecendants with date of death prior to R.T.T. 6% PER ANNUM Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 INN & EST. - 6% PER ANNUM P.S. Section 2485 - 101 et. Seq. L.F.T., F.U.T. . 1% PER MONTH OR FRACTION M.C.R.T. . 1% PER MONTH OR FRACTION Liens for state and local sales, use and hotel occupancy tax and public O.F.T. 18% PER ANNUM transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally due and payable on and after Jan. 1, 1982, the March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. PA Department of Revenue will calculate daily interest on all tax deficiencies Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary from calendar year. Interest is PA C.S. 9815). calculated on a daily basis at the following rates: DELINOUENT DATE INTEREST RATE DAILY INTEREST FACTOR LIENS FOR TAXES- PENALTIES AND INTEREST 1 THRU 12/31/64 11% .00mo1 111185 THRU 12!31/85 13% .000356 GENERAL INFORMATION: 1/196 THRU 129196 10% .000274 Corporation tax liens provided under the Fiscal Code arise at the time of iiiAi TTHRU imimi 11% :000= settlement (assessment) and are liens upon the franchises and property, both 1 /192THRU 12/3192 9% .000247 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1 /95 THRU 12/31M 7% .000192 1 /195THRU 12/319& 9% .000247 county Prothonotary is not a requisite, and the lien remains in full force and 1 /19sTHRU 12/3199 7% .000192 validity without filing of revival until paid. 1/190 THRU 12/3190 8% .000219 1/191 THRU tY3191 9% .000247 . Inheritance tax liens are liens on real estate, which continue until tax is paid. In= THRU 12/3192 6% 000164 1/193 THRU 12/3193 5% .000137 11194 THRU 12/3194 4% .000110 Personal income tax, employer withholding tax, real transfer tax, sales and 11195 THRU 129195 5% .000137 g realty I/196 THRU 12/3196 7% .000192 use tax, liquid fuels tax, fuel use tax, motor Carriers road tax and motorbus tax 1/197 THRU 129197 8% .000219 liens are liens upon the franchises as well as real and personal property of 1/196 THRU 12/319& 7% .000192 taxpayers, but only after they have been entered and docketed of record by the 1/199 THRU 12/3199 5% . 000137 tn/10 THRU 1MIJID 4% .000110 Prothonotary of the county where such property is situated. Such liens shall not 1 /In 1 THRU 1291/13 3% .000082 attach to stock of goods, wares or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry -- -Taxes that become delinquent on or before Dec. 31, 1981, are subject to of record. a Constant interest rate until the delinquent balance is paid off. -- -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)