The URL can be used to link to this page

Home My WebLink About05-1659REVK-159(r2-e1) REV0000 BUREAU OF COMPLIANCE DEPT. 280949 HARRISBURG, PA 17124-0949 0S - l1, Sy Pq oa t LL e? i 59.5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r,7 OTT, WENDY L 2 NEIL RD SHIPPENSBURG PA 17257-9470 CERTIFIED COPY OF LIEN ; COURT OF COMMON PLEAS OFr' . CUMBERLAND COUNTY, PENNSYLVANIA EIN: 48-72706971000 -' Notice Date: March 21, 2005 Notice Number: 847-508-305.031-6 :j - -? ni G 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 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 82425456 02-01-03 02-28-03 1 160.05 543.36 SALES 82425456 03-01-03 03-31-03 996.98 1,512.85 1 SALES 82425456 04-01-03 04-30-03 948.56 1,427.56 SALES 82425456 05-01-03 05-31-03 1 B10.99 1,220.53 SALES 82425456 06-01-03 06-30-03 1,175.61 1,769.20 1 SALES 82425456 07-01-03 07-31-03 791.80 1,181.72 SALES 82425456 08-01-03 08-31-03 1 942.64 1,406.86 SALES 82425456 09-01-03 09-30-03 622.62 929.23 1 SALES 824254,56 10-01-03 10-31-03 638.60 945.38 SALES 82425456 11-01-03 11-30-03 1 639.53 946.80 SALES 82425456 12-01-03 12-31-03 374.48 554.40 1 SALES 82425456 01-01-04 01-31-04 735.67 1,081.73 SALES 82425456 02-01-04 02-29-04 1 845.22 1,242.80 SALES 82425456 03-01-04 03-31-04 1,052.67 1,547.84 1 SALES 82425456 04-01-04 04-30-04 874.80 1,190.05 SALES 82425456 05-01-04 05-31-04 1 1,715.05 2,333.11 SALES 82425456 06-01-04 06-30-04 1,338.69 1,82138 1 SALES 82425456 07-01-04 07-31-04 975.26 170.56 11 TOTAL: 15,639.42 22,825.36 FILING FEE(S): 14,00 INTEREST COMPUTATION DATE: 03-31-05 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 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 taxpayer's property, real, personal, or both, as the case may be. ?-d- SE!C'RETARY OF PPVNUE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE March 21, 2005 DATE COMMONWEALTH OF PENNSYLVANIA VS OTT, WENDY L NOTICE OF TAX LIEN filed this day of at M. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax 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-C 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 PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et, seq. (Far decendants 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 at. 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 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Car oration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Person^I Income Taz Emolover Withholding Taz Really Transfer Tax Sail - Us Tax Liouid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the 3rdinary course of business of the taxpayer, Tha lien has priority from the date )f entry of record. PLACE OF THE FILING NOTICE FORM 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 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 automatically 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 satisfied 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 December 12, 1994, P.L. 1015, 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 casts in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. It payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. CS., F.R, 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) 6.L., N.E., G.P., M.1. - 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 - 34 OF 1% PER MONTH OR FRACTION S.&U. -314 OF1 % PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM WH&EST. 6% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T - 1% PER MONTH OR FRACTION O.F.T. -1B%PER ANNUM For all taxes that are originally due and payable on and after January 1, 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. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INrEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12/31/82 20% .000548 111183 THRU 12/31183 16% .000438 1 n/84 THRU 12/31184 11% .000301 1/1/85 THRU 12/31(85 13 % .000356 1/1/86 THRU 12!31/86 10% .000274 787 THRU 12131/87 9% .000247 i /1/68 THRU 12131191 11% .000301 111192 THRU 12/31192 9% .000247 1/1/93 THRU 12131194 7% .000192 1/1/95 THRU 1=198 .000247 111199 THRU 1 V31199 7% .000192 V110THRU 12/31/00 8% .000219 VI/01 THRU 12131701 9% .000247 1/1/02 THRU 12/31102 6% .000184 11V03 THRU 12/31/03 5% .ODD137 111104 THRU 12/91/04 4% .000110 111/05THRU 12/31105 5% .000137 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REV-1327 CM (6.99) PC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280948 HARRIS URG PA 17128-0948 ?.6D UL 30 3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V OTT, WENDY L 2 NEIL RD SHIPPENSBURG PA 17257-9470 AUTHORITY TO REMOVE LIENS LED IN ERROR ARE 09366 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. i i Docket Number 05-1659CIVILiERM Date Filed 3/30/2005 V Class of Tax SALES & USE Account Number 82-425456 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, ack owledges that the above captioned Lien/Judgement Note was filed in error and desires that it be removed from tie records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the Plantiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, 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 29TH day of MAY 2007 THOMAS WOLF Secretary of Revenue KEITH J. RICHARDSON Director, Bureau of Compliance Q 4 j N N 2 W a a Z 0 p ? v r 7 W 7 7 Z -?? W O o r u? 4 ? N N p r O r Q W Q O O Z W ? O v 'E ' U r Z_ 0 Z r-- Ln C.3 ?l .. '. 1... . . i.. j el- LL) r ? , - 3