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Home My WebLink About14-4845 14-48' 5 0_.,i v* I Teen pennsyLvarna BUREAU OF COMPLIANCE , DEPARTMENT OF REVENUE PO BOX 280948 �-,�L&0- �-F I C REVK-159(12-12)REV000K9 DOCEXEC HARRISBURG PA 17128-0948 -" 0 THE PR,0TH0N10 TA l CERTIFIED COPY OF LIEN 201It AUG 14 PM 2: ,I Q CUMBERLAND COUNTY COURT OF COMMON PLEAS OF PENNSYLVANIA CUMBERLAND COUNTY, PENNSYLVANIA VIA ROMA LLC EIN:................................................27-2223155/000 301 SENECA ST Notice Date:....................................June 21,2014 HARRISBURG PA 17110-1845 Notice Number:..............................B82-287-714-061-6 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 85057209 10-01-13 12-31-13 667.50 800.57 TOTAL: 667.50 800.57 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 832.07 INTEREST CALCULATION DATE: 09-14-14 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 taxpayer's property-real,personal or both-as the case may be. ial.56 Pa PtFF 0'3000065aDS' :30q 64q June 21,2014 S C ARY OF REVENUE DATE (OR UTHORIZED 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 VIA ROMA LLC the property subject to Igen 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 properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, at 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 thereof; or (2) the liability has become legally unenforceable. EXCEPTION: LIENS FOR TAXES 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 of 1971,72 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 imposed at the following rates. Section 2614.13,as amended. 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) C.I.,G.R.,C.A.,S.T. 6%PER ANNUM(DUE DATE TO PAYMENT DATE) Code(75 PA.C.S.9615 . 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.. I%PER MONTH OR FRACTION(DUE DATE TO PAYMENT DATE) P.I.T.,E.M.T. 3/4 OF 1%PER MONTH OR FRACTION Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No.225 Section 1 et. seq., S.&U. 3/4 OF 1%PER MONTH OR FRACTION 72 PA.C.S.A.Section 1701 et.seq. For decendants 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 INH&EST. 6%PER ANNUM L.F.T.,F.U.T. 1%PER MONTH OR FRACTION P.S.Section 2485-101 et.Seq. M.C.R.T. 1%PER MONTH OR FRACTION O.F.T. -18%PER ANNUM Liens for state and local sales, use and hotel occupancy tax and public 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR LIENS FOR TAXES,PENALTIES AND INTEREST 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 TH RU 12/31/86 10% .000274 GENERAL INFORMATION: 1/1/87 THRU 12/31/87 9% .000247 Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/91 THRU 12/31/91 11% .000301 settlement(assessment)and are liens upon the franchises and property, both 2/31/92 Ili 12/31/94 2 THRU 1 9i 000?sz real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/95 THRU 12/31/98 s% .000247 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/99 TH RU 12/31/99 7% .000192 validitywithout filing of revival until aid. 1/1/01 THRU 12/31/01 6% .000217 g P 1/1101 THRU 12/31/01 9°/, .000247 1/1/02 THRU 12/31/02 6% .000164 Inheritance tax liens are liens on real estate,which Continue until tax IS paid. 1/1/03 THRU 12/31/03 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 12/31/05 5% .000137 Personal income tax, employer withholding tax, realty transfer tax, sales and 1/1/06THRU 12/31/06 7% .000192 use tax, liquid fuels tax,fuel use tax, motor carriers road tax and motorbus tax 1/1/07 THRU 12/31/07 8% .000219 liens are liens upon the franchises as well as real and personal roe of 1/1/08 THRU 12/31/08 7% 000192 P property rty 1/1/09 THRU 12/31/09 5% .000137 taxpayers,but only after they have been entered and docketed of record by the 1/1/10 THRU 1 2/31/10 4% .000110 Prothonotary of the county where such property is situated.Such liens shall not 1/1/11 THRU 12/31/13 3% .000062 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)