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HomeMy WebLinkAbout14-2477 pennsy vania CERTIFIED COPY OF LIEN PROTHO -160 (03 -09) DDCE %EC qA R DEPARTMENT OF REVENUE DOCKET # 1 REALTY TRANSFER TAX Control Number: 2012 - 3467 -21 FILING DATE BUREAU OF INDIVIDUAL TAXES PO BOX 280603 HARRISBURG PA 17128 -0603 FILING FEE 21.50 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE rµ� V . tai ,_ Grantor(s): BANK OF AMERICA' 2727 SPRING CREEK DR SPRING TX 77373 -<3=' ry G1, = C) r %' Grantee(s): 7- NATION STAR MORTGAGE LLC --� --- 350 HIGHLAND AVE LEWISVILLE TX ,75067 t TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of the lien to be entered of record in your county. Property Loc: 54 E LOUTHER ST Tax Parcel No: 02 -21- 0320 -063 Deed Book No: 201215031 Municipality: CARLISLE BORO Recording Date: 05/21/2012 PageNo: State Municipality School District Total TAX ASSESSMENT 02/08/2013 $ 1,343.00 $ 671.50 $ 671.50 $ 2,686.00 INTEREST 05/16/2012 TO 02/11/2014 70.04 .00 .00 70.04 LIEN and SATISFACTION FILING FEE 31.50 .00 .00 31.50 BAD CHECK ADDITION .00 .00 .00 .00 PENALTY .00 .00 .00 .00 RECORDING FEE 50.00 .00 .00 50.00 TOTAL DUE 1,494.54 671.50 671.50 2,837.54 PRIOR PAYMENTS RECEIVED .00 .00 .00 .00 BALANCE DUE as of 02/11/2014* $ 1,494.54 $ 671.50 $ 671.50 $ 2,837.54 * Ifpaid after 0211112014, additional interest is due. Where applicable, interest is also due on the principal tax due shown for local tax jurisdictions. For current payoff amount, please call 717- 783 -8104. Any amount shown above for municipality or school district are included in accordance with 72 P.S. § 8102 -D. and § 8110 -D. The undersigned, the Secretary of Revenue or an authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of lien against the above -named taxpayer for unpaid and/or due from such taxpayer, and which, after demand for payment thereof, remains unpaid. The amount of unpaid tax, interest, additions and/or penalties is a lien against the taxpayer's real and/or personal property, in favor of the Commonwealth of Pennsylvania and political subdivisions. C 1,MN q ak . SD _?Q1 ,w 3o y g03 January27, 2014 SeEret4 of Revenue or Authorized Delegate PART 1 - To Be Retained By Recording Office Date LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Corporation Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time of settlement (assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special fuels) COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no M.C.R.T. Motor Carriers Road Tax tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V , prothonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees force and validity without filing or revival until paid. BUS Motorbus Road Tax BANK OF AMERICA L. F. & F.T. Liquid Fuels and Fuels Tax NATION STAR MORTGAGE LLC Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax. Employer Withholding Tax. Realty Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax Notice of Lien comp rises the balance of tax due (column 5) plus Motor Carriers Road Tax. Motorbus Road Tax, Oi Company Fran chise T x assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN a and Liquid Fuels and Fuels Tax liens are liens upon interest to the interest com utation date on the face of the the franchises as well as real and personal property of tax- p payers, but only after they have been entered and docketed of Notice. record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in situated. These liens shall not attach to stock of goods, wares, terest computation date, the payment Filed this day of or merchandise regularly sold in the ordinary course of business P must include the lien fil- of the taxpayer. The lien has priority from the date of entry of ing costs and accrued interest from the interest computation record. date to and through the payment date. at M. For any delinquent taxes due on or before Dec. 31, 1981, PLACE OF FILING NOTICE FORM 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) Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) (a) In the case of real property, in the office of the pro P.U.R. 1% per month or fraction CLERK (or Register) thonotary of the county in which the property subject to the (due date to payment date) lien is situated and (b) in the case of personal property P.I.T.,E.M.T. 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% per annum LIENS FOR TAXES IN. & EST. 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the M.C.R.T. * 1% per month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum is automly revived and does not require refiling of the Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and payable on and Section 7345, as amended. any other obligation, judgement, claim, lien or estate is sat- after Jan. 1, 1982, the PA Department of Revenue will calculate isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. Liens for Realty Transfer Tax arise under Section 1112 -C of maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liens which are properly recorded at the time that the tax lien INTEREST: Interest is calculated on a daily basis at the follow - is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. ing rates. ** Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12/31/94 7% .000192 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% .000192 is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 8% .000219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1 /1 /01 thru 12/31/01 9% .000247 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164 Exce ti on: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Tien aid 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In paid. thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/06 thru 12/31/06 7% .000192 1086. No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 seq. (For decedents with date of death prior to December 13. 1/1/08 thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000137 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1///10 h �iat thru 11122o//31/10 4% 00p0p0p110 C.L. (03) Corporate Loans Tax 1 -- ax secome nt delinque on or before Dec0 Liens for State or State and Local Sales. Use and Hotel C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are amended, 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) -- -Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax Liens for Liquid Fuels and Fuels Tax, and the tax imposed in C.A. (80) Cooperative Associations * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax (PA -40) ** Interest rates prior to 1988 may be obtained by calling PA Chapter 90 of the Vehicle Code. (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, (717) 787 -1064.