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Home My WebLink About06-2476 REVK-159 (12-05} REVOOOKB COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE flo 0<'- .:I't7<"~ It..-. CERTIFIED COpy OF LIEN 0 c: *' BUREAU OF COMPlI.ANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pet. P4{ .,4-."0 en.. .;l;l--t.1. R..u /77.3St.. '" = {.,.:;;o u'" "l""i; COURT OF COMMON PLEAS O~) . CUMBERLAND COUNTY, . . PENNSYLVANIA ...;.,~ o -n .-< :c..,., [-;'1-": '" CJ I C.l I W RIGHI,JOHN C 375 ROCK RUN RD NEWVILLE PA 17241 ,-'-.! _-.:.." i ,T; ~) .,,1 -> ::0 -< 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. EIN: 23-2924872/001 Notice Date: April 1 0,2006 Notice Number: 111-561-706-040-5 1') 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPl 19481969 01-01-98 03-31-98 I 104.90 238.35 EMPl 19481969 04-01-98 06-30-98 1 345.00 776.05 EMPl 19481969 07-01-98 09-30-98 1 307.00 683.45 EMPl 19481969 10-01-98 12-31-98 364.00 802.80 EMPl 19481969 01-01-99 03-31-99 1 188.07 411.62 EMPl 19481969 04-01-99 06-30-99 I 172.00 373.33 EMPl 19481969 07-01-99 09-30-99 1 219.82 473.29 EMPl 19481969 10-01-99 12-31-99 1 342.11 730.33 EMPl 19481969 01-01-00 03-31-00 347.86 739.18 EMPl 19481969 04-01-00 06-30-00 1 286.48 602.97 EMPl 19481969 07-01-00 09-30-00 1 249.55 520.06 EMPl 19481969 10-01-00 12-31-00 1 238.00 490.94 EMPl 19481969 01-01-01 03-31-01 1 155.48 317.53 EMPl 19481969 04-01-01 06-30-01 65.92 133.31 EMPl 19481969 07-01-01 09-30-01 1 32.49 64.88 TOTAL: 3,418.68 7,358.09 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 04-20-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to baa true and correct copy of a lien against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand tor payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDfTlONS or PENAL TIES Is a lien In favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. April 1 0, 2006 DATE PART 1 - TO BE RETAINED BY RECORDiNG OFFICE COMMONWEALTH OF PENNSYLVANIA VS RIGHI,JOHN C NOTICE OF TAX LIEN filed this dayot 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 Really 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 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). Uens 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982,IIens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 81. seq.). Liens for State, or State and Local Sales, Use and HOlel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Acto! 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: Col'pDration 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. Inheritanr.A Tax Uans are liens on real estate which continue until tax is paid. Personal Income Ta)( Emolovel Withholdino Tax. ReaJW' Transfer Tax SHIes and Use Tax I iouid FURls. Tax. Fuel Use Tax. Motor Ce.rriers 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 s~uated 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. 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 'ntanglble, ,n the office of the Prothonotary of the county ,n 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 refillng of the Notice by the Commonwea~h. Any NOllce of Lien filed by the Commonwealth shall have ~riorlly to, and. be ~aid In full, before any other. obligation, jud~me~t, claim, lien, or estate IS satisfied from a subsequent JudICIal sale or liabllhv WIth which the property may be charged. EXCEPTIOI',!; The Commonwearth does not maintain priority of tax liens over any eXistin~ mortgaa~~ or liens which are properly recorded at the time that the tax lien IS filed. . Act Of December 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secrelary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed w~h 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' Interest on Corporation Taxes is computed after a lien Is paid. SEnLEMENT OF ACCOUNT The "T olal" 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 end/or penalties, and assessed and accrued interest up to the interest oomputation date on the face of this notice. If 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. C.S., F.F., C.L.. C.N.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 0.1., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENTDAT~ B.L., N.E., G.P., M.I. - 8% PER ANNUM {DUE. DATE TO PAYMENT OAT P.U.R.. . 1% PER MONTH OR FRACTION (DUE DATETO AYMENT DATE) P.I.T., E.M.T. - 3U OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. ,S%PEF\~UM lNH & EST. - 6% PERANN\J0,4 L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.A. r. - 1% PER MONTH OR FRACTION O.F.T. .18'"10 PER ANNUM For all taxes that are originally due and payable on and after Janual}' 1, 1982, the PA Department of Revenue will calculate dally interest on all tax deliciencies Using an annual interest rate that will vary from calendar year. Interest Is calculated on a daily basis at the following rates: DEUNQUENT OATE INTEREST RATE CAlLY INTEREST FACTOR 111182 THRU 12/31/82 20'"10 .000548 1I1189THRU1W1f83 16% .000438 1/1184 7"HRU 12131184 11% .000301 1/1/85 THRU 121911e 13'"10 .000356 1/1186 THRU 12/91186 10% .000274 1/1187 THRU 12191187 9'"10 .000247 1/1188THRU12191/91 11'"10 .000301 1/1/92 THRU 12/31/92 9'"10 .000247 1/1/93 THRU 12/31/94 7% .000192 1/1195 THAU 12f.J1fl18 9'"10 .OOO~7 1/1/89 THRU 12131/99 7% .000192 111/00 THRU 12131100 8% .000219 1I1/Ot T/-IRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% .000164 1/1103 THRU12131103 5'"10 .000137 1/1/04 THAU 12/31/04 ..% .000110 1I1/OS THAU 12131/OS S% .000137 111106 THRU 12/31/08 7% .000192 ---Taxes that become delinquent on or befc1e December 31, 1981 will remain a constant Interest rate until the delinquent balance Is peld off. n~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 = (BALANl;:E OF TAX UNPAID) ~~MBER OF DAYS DELINQUENT) X lllAlL Y INTEREST FA A)