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Home My WebLink About06-3658 nCVI\-1~9 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE ~ BUREAU OF COMPLIANCE PO BOX 28<1948 HARRISBURG PA.1712a-(l94B Pel. /41 f ,~,<Ji) , c.t. .;! 3 7o~ /?..v. J 1'f (, fI CERTIFIED COPY OF LIEN ftoO&. 3{, SF ~ -r=- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA COUNTRY MARKET NURSERY & GARDEN CENTER INC 51 GETTYSBURG PIKE MECHANICSBURG PA 17055-5602 EIN: 23.2145896/000 Notice Date: June 19, 2006 Notice Number: 960.353-006.061-4 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 21138876 03.30-05 03.30-05 1 8,296.91 12,679,54 TOTAL: 8,296.91 12,679.54 FILING FEE(S): 14.00 '" r_~~.-.l 0 '.~":::J. CJ--. -n c_ .-\ T-" rn ~~, r- ", 8 \-, _J .- r-,) :,.5 .-,' Lr"J ",":,: :;:, \.0 ....;;: INTEREST COMPUTATION DATE: 06-29-06 The undersigned, the Secretary 01 Revenue (or an authorized delegate) 01 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 Of 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. June 19, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COUNTRY MARKET NURSERY & GARDEN CENTER INC NOTICE OF TAX LIEN filed this day 01 at m, LIENS FOR TAXES Uens for Corporation Taxes anse under Section 1401 of the Fiscal Code, 72 P ,So Section 1404, es amended, Uens for Personal Irn:ome Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code of 1971, 72 P,S, Section 7345, as amended, Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code 01 1971, 72 P$, Section 8112.C. asamended. Uens for Liquid Fuels Tax arise under Section 1301 the Uquid Fuels Tax Act, 72 P.S. Section 2611.M. as amended, Uens for Fuel Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P,S, Section 2614,13, as amended, Uens for Motor Carriers Road Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA, C,S, 9615), li&ns for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 01 1982. Act 01 December 13, 1982, PL 1086, No, 225 Section 1 et seq" 72 PA, C$A Section 1701 et seq, (For decendants with date 01 death prior to December 13, 1982, liens anse under the Inheritance and Estate Tax Act 011961, 72 P,S, Section 2485 - 101 et seq,). Uens 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$, Section 7242, Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, 175 PA C,S, 9815), LIENS FOR TAXES. PENAL TIES AND INTEREST GENERAL INFORMATION: Corooration 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 01 revival until paid, Inheritance Tax Uens are liens on real estate which continue until tax is paid. Personal Income Tax Emplover Withholding Tax Realtv Transt&r Tax Sales and Use Tax Liauid Fuels Tal(' 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 1I1e Prothonotary 01 the county where such property is situatad and shall not attach 10 stock of goods, wares, or merchandise regularly used in 1I1a 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 01 lien shall be filed: (aJ In the case 01 Real Property, in the office of tha Prothonotary 01 the county In which the property subjactto 1I1elien is situated and (b) in the case 01 Personal Property. whether tangible or intangible, in the office of tf1e Prothonotary 01 the county in which the property subject to lien is si\\Jated, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Uen is automatically revived and does not require refiling of the Notice by the Commonwealth, Any Notice of Uen filed by the Commonwealth shall have priority to, and be paid in full, befora any other obligation. judgament, claim, lien, or estate is oatisfied from e subsequent judicial sale or IiabIJity with which the property may be charged, EXCEPTION' The Commonwaalth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at 1I1e time that tha tax lien Is flied, .sEE; Act of December 12,1994, P,L 1015, No, 138, REtEASE OF LIEN Subject to such regulation as the Secretary or his delegata may prescribe, the Secretary or his delegate may issue a certificate of release of any Iian imposed with respact to any tax il: (1) the liability is satisfied, satisfaction consisting of peyment 01 the amount assessed together with all interest and costs in respect thereol; 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) lor each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed addilions and/or penalties. and assessed and accrued Interest up to the Interest computation date on tha 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 data to and 1I1rough the payment date, For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.R, F.F"., C.l., C.N.I. - $% PER ANNUM [UE DATE TO PAYMENT DATE) CJ., GR, C.A." S.T. . ~ PER ANNUM DUE DATE TO PAYMENT DATE) B.L., N.E., lJ.P.. MJ. - 6% PERMNUM DUE DATE TO PAYMENT DATE) P.U.R.. . 1% PER MONTH R FRACTION (DUE DATE TO PAYMENT CATE) P.I.T., E.M.T. . 31. OF ''Yo PER MONTH OR FRACTION S. & U. . 31. OF ,% PER MONTH OR FRACTION R.T.T. .8"/0 PER ANNUM 'Wi 11 EST. . ~ PER ANNUM LET., F.U.T. . ,% PER MONTH OR FRACTION M.C.A.T. . ''''' PER MONTH OR FRACTION O.F.T. .18% PER AM-lUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Depertment of Revenue will calculata 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: OEUNQUENT DATE INTEREST RATE CAllY INTEREST FACTOR 111f82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 HJ% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .OOO~6 1/1188 THRU 12/31/86 10% .000274 111187 THRU 12f31/87 9% .0002-$7 1/1/88 THRU 12/31191 11% .000301 1/1/82 THRU 12131/92 9% .000247 1/1/93 THRU 12/31194 7% .000192 111/9$ THRU 12131/H 9% .000247 1/1/98 THAU 1!131/J9 7% .000192 1/flCO THRU 12/31/00 8% .000218 111101 THAU 12/31/01 9% .000241 111102 THRU 12/31/02 6% .000164 1/1103 THRU 12/31/03 5% .000137 "'104 THRU 12131/(M 4% .000110 1I11O~ THRU 12191105 5% .000137 1/1/08 THR,U 12/31106 7"/0 .000192 -.~Taxes that become delinquent on or before December 31,1981 will remail a constant interest rate until the delinquent balance is paid off. --~ Taxes that become delinquent Dn or after January 1, 1982 are subject to variable Interest that changes each calendar yes<, .-.Interest Is calculated as follows: INTEREST = (BALANCE OF TAX UNPA/{l) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST "ACTOR) -T REVK-300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT, 280948 HARRISBURG, PA 17128-0948 *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY COUNTRY MARKET NURSERY & GARDEN CENTER INC 51 GETTYSBURG PIKE MECHANICSBURG PA 17055-5602 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA / DOCKET NUMBER: 06-3658 DATE FILED: June 27, 2006 EIN: 23-2145896/000 NOTICE NUMBER: 224-154-106-080-4 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 04 day of August, 2006. {. ~ Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance a: LL<( w I- OZ <( z (f)<( w <(> z 0 W.....J <( Z .....J>- >W W o.(f) .....J=> 0 ZZ >-Z 0: om CD (f)W <( > 0 Z> CJ LL :20. 0 Zw (/) :2 ~ C\\ Wo: ~ ~ O~ :i a. re LLLL OZ 0: 00 C/) LL=> W II- :> WO 0 00 I- (f)Z I-Z 0:- I- 1-0 .....JW => ~ 0:0 0 <(:2 Z =>Z Z wI- tu a: 0<( 3:0: 0 O~ Z<( ~ J: WW 00. 0: I- ICO :2~ <( ;:) 1-:2 :2 :2 < Z=> 0 >- -0 0 0: I- Z => 0 0 F ~ ~ r t>, -f c.r-~ -. .--' -- "<J N ~ -..1) c;' C'; ~ "'? to!> .....J "" d (~'-', r. . C.