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Home My WebLink About14-1829 PA DEPARTMENT VENUE BUR . �� BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 ^ DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 {' 6�� ` ( 4 y / (// -" e REV -159 CM DOCE %EC (12- 13 7 5 ZI r.Y Ill C/)r— rso T w COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA — c C`� — CD NAME AND ADDRESS: RICHARD L STARK APT 107 1435 HILLCREST CT TO THE PROTHONOTARY OF SAID COURT: CAM P H I L L PA 17 0 11 - 8 0 2 0 Pursuant to the I— of the C ...... e.lth of P...syl —ni., CERTIFIED COPY OF LIEN there is her.,,ith t- n —itt.e . Certified COPY of . lien 169 -26 -4986 to be entered of record in Y County CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2008 AUG 06 2013 R81666 321.00 468.07 P.I.T. 2009 AUG 06 2013 096361 1331.00 1865.68 TOTALS $1652.00 $2333.75 INTEREST COMPUTATION DATE MAR 13 2014 FILING FEE(S) 521.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named $ 10 • 0 0 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 ADDITIONAL INTEREST 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. SETTLEMENT TOTAL 52365.25 JAN 20 2014 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE Filed this COMMONWEALTH OF PENNSYLVANIA V. RICHARD L STARK NOTICE OF TAX LIEN at m. CLERK Cor Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. day of Liens arise under Section a345nofm the aTax nReforrmo Code Wofh1971 1, ,n72TPxSs 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 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 heritance for ofx1982,E Act tofTDecember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. (Fr to eembr 1, 1982,liensdearisetunderhthetlnheriitancepandrEstatecTaxeAct3of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and Hotel Public Transportation 1971, No, 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 General information: Cor oration Tax Liens provided under the Fiscal Code arise at the time of sett ement (assessment) and are liens upon the fran- chises and property. both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue unti the tax is poi Personal Income Tax Em lo er Withholdin, Tax Realt Trans - er Tax a es and Use Tax Liquid Fue Tax Fuels Use Tax Motor Carriers Roar Tax Motorbus Road Tax Oil Cor an Fran- chise Tax and Liquid Fuels and Fuels Tax liens are liens upon the franchises as we as real and personal property of tax - rrecord byu the n prothonotaryyofathebcountytwherreasuuchoproperrtyfis 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 filing: caseof real property, in shall theoffice 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 OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automatical 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. Exception The commonwealth does not liens which�aretproperly recordedeatatheetime thatotheatax 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 satisfied, i mount assessed togetherwithtall interestnandfcostsein rrespectathereof, (b) liability unenorceable. after the gel n s paid. C.S. F.F. C.L. C.N.I. C.I. G.R. P.U.R. S.T. B.L. N.E. G.P. M.I. C.A. P.I.T. E.M.T. CLASSES OF TAX (01) Capital Stock Tax (02) Foreign Franchise Tax (03) Corporate Loans Tax (04) Corporate Net Income Tax (05) Corporation Income Tax (10) Gross Receipts Tax (20) Public Utility Realty Tax (30) Shares Tax (40) Corporate Loans Tax (Banks) (50) Net Earnings Tax (60) Gross Premiums Tax (70) Marine Insurance Tax (80) Cooperative Associations PA Income Tax (PA -40) PA Income Tax (Employer Withholding) S. & U. L.S. & U. R.T.T. IN. & EST. L.F.T. F.U.T. M.C.R.T. 0.F.T. M.T. BUS L.F. & F.T. State Sales and Use Tax Local Sales and Use Tax Realty Transfer Tax Inheritance and Estate Tax Liquid Fuels Tax (Gasoline) Fuels Use Tax (Diesel and Special Fuels) Motor Carriers Road Tax 0i1 Franchise Tax Public Transportation Assistance Fund Taxes and Fees Motorbus Road Tax Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus i t nterest additions accrued Notice. If payment or settlement of the account is made after the in- terest computation date. the payment must include the lien fil- 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) 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 - 3/4 of 11% peromontheor fraction - 3/4 of 1% per month or fraction - 6% per annum - 6% per annum - 1% per month or fraction - 1% per month or fraction • 18% per annum P.I.T.,E.M.T. S.& U. R.T,T. IN. & EST, L.F.T.,F.U.T. M.C.R.T. * O.F.T. For all taxes that are originally due and payable on and daily interestl 982all htaxAdeficienciespusinge aneannual canlcereste 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 1/1/88 thru 12/31/91 19% 9% .000301 1/1/93 thru 12/31/94 .000247 1/1/95 thru 12/31/98 .000247 1/1/99 thru 12/31/99 9% .000247 1 /1 /00 thru 12/31/00 .000219 1 /1 /01 thru 12/31/01 .000247 1/1/02 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 .000137 1/1/04 thru 12/31/04 .000137 1/1/05 thru 12/31/05 5X 7% 1/1/06 thru 12/31/06 .000192 1 /1/07 thru 12/31/07 8% .000219 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 1/1111 thr (2 /31/14 .000082 axes a become delinquent on or or before Dec. 31, 1981 will 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. * ** Interest rates fprior Cto 1988F may ebeeobtainednbylcalling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787 -1064.