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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INN AT HOLLY INC
31 S BALTIMORE AVE
HT HOLLY SPGS PA 17065-130q
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1828515/D00
Notice Date: August 6, 2001
Notice Number: 641-287-701-080-1
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 ente~re~ of record in your county
5
EVENT
NUMBER
1
1
TOTA-~-
FILING FEE(S):
TAX
DUE
944.36
1,491.72
2,336.08
TOTAL
DUE
1,199.35
1,836.13
3,025.48
9.00
INTEREST COMPUTATION DATE: 08-16-01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsy vania, certifies this to be a true and correct
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDIT ONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, ~NTEREST, 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.
SECRETARY OF"~EVE N U E
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
August 6, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
INN AT HOLLY INC
NOTICE OF TAX LIEN
filed this
at
day of
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 Empioyer 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-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 261 l-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72
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, 1952, P.L. 1086, No. 225 Section
1 et. seq., 72 PA. C.S.A. Section 1701 et. coq. (For decendants with date of
death prior to December 13, 1982, liens arico under the Inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 - 101 et. 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 INTERES'[:
GENERAL INFORMATION:
Corporation Tax Liens provided under the Fiscal Code arise at the time of
~ttJement assessment) and are Iens upon the franchicos and property, both
real and persona, 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.
J~h_eritance Tax Liens are liens on real estate which continue until tax is paid.
personal Income Tax. Emolover Withholdino Tax. Resftv Transfer Tax. Sales
arid Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax ar~l
~otorbus Tax liens are liens upon the franchises as well as real and personRI
re erty of taxpayers but only after they have been entered and docketed of
P P - ~-,~-^ ~-^tbenotar,, of the county where such property is situated and
shall not 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 of record.
p_LACE OF THE FILING NOTICE FORM
pLACE OF FILING: The notice of en shai be filed: (a) in the case of Real
p opertv in the office of the Prothonotary of the county in which the property
sub ect~ the lien is situated and (b) in the case o Personal Property, whether
tangib e 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 PRIORIT~ OF NOTICE
~NERAL RULE: According to the Fiscal Code, the Notice of Lien is
a~atical[y revved and does not requre ref ng of the Notice by the
Commonwealth. Any Notice of Lien ed by the Commonwealth shall have
priority to and be paid n u , before any other obligat on udgement, claim,
lien, ~'r estate is satisfied from a subsequen iudicial sale or liability with which
the prooerty may be charged. ~ The Commonwealth does not
ma ntai~ priority o tax lens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is f ed. SEE: Act of December
12, 1994, P.L. 1015, No. 138.
Sub'ect to such regulation as the Secretary or h s delegate may prescribe, the
~ ] · -- ~-~- ~te ma,, issue a certificate of release of ~ny lien [??cod
with respect to any tax f (1) the liability is sat sfied, satisfaction consisting of
payment of the amount acoecoed together with a interest and costs in respect
the eof or 2) the liability has become legally unenforceable. J~EPTION:
interest on Corporat on Taxes s computed after a lien is paid.
S E E F CO
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.
if payment or coftlement of account is made after the interest computation date,
the payment must include the llen 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.
C.l., G.R., C.A.. S.T. - 6% PER .a4~N UM IDUE DATE TO PAYM _ .E~D_A~ ~_.~, ENT DAT~
For all taxes that are or g nelly due and payable on end after January 1, 1982,
the PA Department of Revenue will calculate da y nterest on ail tax
deficienc es using an annual interest rate that will vary from calendar year.
interest is calculated on a daily bas s at the following rates:
1t1/01 THRU 12/31/01 9% .000247
---Taxes that become delinquent on or before December 31, 1981 wit[ 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 fo~lows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUEN'~ X (DALLY INTEREST FACTOR)