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Home My WebLink About14-5910 --SOL- REV-160 (03-09)DOCEXEC pennsytvania CERTIFIED COPY OF LIEN PROT4NOTARY USE ON DEPARTMENT OF REVENUE 0 REALTY TRANSFER TAX DOCKET# Control Number: 2013-2217-21 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 V. Grantor(s): MARGARET A SOCHA 17) r .l PO BOX 771 cz E2, HARRISON MI 48625 C) C71 Grantee(s): CHRISTY V BARBER & RICKEY L ROSENBERRY JR 131 KLINE RD SHIPPENSBURG PA 172579006 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: 131 KLINE RD Tax Parcel No:39-32-2285-017 Deed Book No:201305783 Municipality:SOUTHAMPTON TNVP Recording Date:02/21/2013 PageNo: State Municipalfty School District Total TAX ASSESSMENT 09/27/2013 $219.00 $109.50 $ 109.50 $438.00 INTEREST 01/12/2013 TO 07/16/2014 10.68 .00 .00 10.68 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 55.00 .00 .00 55.00 TOTAL DUE 316.18 109.50 109.50 535.18 PRIOR PAYMENTS RECEIVED -100.00 -50.00 -50.00 -200.00 BALANCE DUE as of 07/16/2014* $216.18 $59.50 $59.50 $335.18 Ifpaid after 0711612014,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.§8102-1).and§8110-1}. 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. 4 at.5o pIN P LFF eV Zocx:>1q9 to q_3 July 01,2014 Date Secre y of Revenue or Authorized Delegate PART 1-To Be Retained By Recording Office 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 Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the trme o 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 prothonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees V. force and validity without filing or revival until paid. BUS Motorbus Road Tax MARGARET A SOCHAL.F. & F.T. Liquid Fuels and Fuels Tax CHRISTY V BARBER & RICKEY L ROSENBERRY JR Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdino Tax Realtv Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Liquid Fuel Tax. Fuels Use Tam Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus Road Tax Oil Company Fran- assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN chi se Tax and Liquid Fuels and fuels Tax liens are liens upon interest to the interest computation date on the face of the the franchises is well as real and personal property of tax- Notice. payers, but only after they have been entered and docketed of 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. teres computation date, the payment must include the lien fil Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec. 31, 1981, at M. interest is imposed at the following rates: PLACE OF FILING NOTICE FORM 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 IN. & EST. 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * - 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of theO.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is automat—icaTTy revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and payable on and arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat- after Jan. 1, 1982, the PA Department of Revenue will calculate Section 7345, as amended. 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 1/1/88 thru Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. 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 nd costs in respect thereof, 1/1/01 thru 12/31/01 9% .000247 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest a the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 5% .000164 Exception: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In- ien is paid. 1/1/05 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 CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/08 thru 12/31/08 7% .000192 seq. (For decedents with date of death prior to December 13. C.S. O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000137 1982, liens arise under the Inheritance and Estate Tax Act of1/1/10 thru 12/31/10 4% .000110 1961, 72 P.S. Section 2485 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1 11 th 112 31/14 3 00482 C.L. (03) Corporate Loans Tax ---Taxes ��iat become delinquent on or before Dec. 1981 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 G.R. (05) Corporation Income Tax balance is paid in full. G.R. (10) Gross Receipts lax ---Taxes that become delinquent on or after Jan. 1, 1982 are and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each T amended, 72 P.S. Section 7242. 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 ed in C.A. (80) C Liens for Liquid Fuels and Fuels Tax, and the tax imposooperative Associations * Use this rate for M.C.R.T./IFTA effective Jan. 1; 1996. P.I.T. PA Income Tax (PA 40) ** Interest rates prior to 1988 may be obtained by calling PA Section 9502 of the Vehicle Code (15 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Chapter 90 of the Vehicle Code. (75 Pa. C.S. 9013). (717) 787-1064.