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Home My WebLink About06-3665 REVK-1~9 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 II!. fJ1f 'I J~.IIV tk ;) 37lP R..v J1 909 CERTIFIED COPY OF LIEN !1o.0(,' 3(,(.5' ~ ,..- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA OTT, WENDY L 2 NEIL RD SHIPPENSBURG PA 17257-9470 EIN: 48-1270697/000 Notice Date: June 19, 2006 Notice Number: 959-874-306-061-4 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 82425456 04-01-05 04-30-05 1 327.81 424.64 SALES 82425456 05-01-05 05-31-05 1 0.00 11.47 SALES 82425456 09-01-04 09-30-04 1 1,782.12 2,713.29 TOTAL: 2,109.93 3,149.40 FILING FEE(S): 14.00 o S:~ "" C:::) c,;:.:) 0.... (): ., :::l r_ c:: r0 --J ~ f'-.' C') :n .!:':- -< INTEREST COMPUTATION DATE: 06-29-06 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 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES 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 OTT, WENDY L NOTICE OF TAX LIEN filed this dayo! 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 01 the Tax Reform Code 01 1971. 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 011971,72 P.S. Section 8112-C, as amended. Uens for Liquid Fuels Tax arise under Section 13 of the Uquid Fuels Tax Act, 72 P.S. Section 26"-M, as amended. Uens 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). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 01 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 st. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 el. 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 01 March 4,1971, No.2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personallnoome Tax Emoiover Withholdino Tax RealtY Transfer Tax Sales and Use Tax Liouid Fuels Tax Fuel Use Tax Motor CarriArs Road Tax and Motorbus Tax liens Bfe liens upon the franchises as well as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 record by the Prothonotary 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 01 entry 01 record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (aJ In the case of Real Property, in the office 01 the Prothonotary 01 the county In which the property subJ~ct to the lien .is sit~ated and (b) in the case 01 Personal Property, whether tangible or Intanglbie, In the office 01 the Prothonotary 01 the county in 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 01 Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Uen filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, ju<!ll!ment, claim, lien, or estate is satisfied from a subseauent judiCial sale or liability with which the property may be charged. ElffiillIO!!!; The Comrnonwea[th does not maintain priority of tax liens over any existin9 mortgaa~~ or liens which are properly recorded at the time that the tax lien IS filed. . Act 01 December 12,1994, P.L.l015, 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 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. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice 01 Uen comprises the balance 01 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 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.t. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .Im PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., a.p., M.I. .8% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH ()R FRACTION (DUE DATE TO !'AYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. &. U. .314 OF 1% PER MONTH OR FRACTION R.T.T. .8% PER ANNUM INH &. EST. . 8% PER ANt\,IUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION a.F.T. .18% PER ANNUM For all taxes that are originally due and payable on and after January 1 , 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies uslng an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 121311B2 20% .000~8 1/1183 THRU 12131183 16% .000438 111184 THRU 12131184 11% .000301 1I118sTHRU 121311B5 13% .000358 111186 THRU 12131186 10% .000274 111187 THRU 12131187 9% .000247 1I1188THRU 12131191 11% .000301 111192 THRU 12131192 9'Yo .000247 1/1/93 THRU 12131194 7% .000192 1/1195 THRU 12131198 9% .000247 1/1199 THRU 12131/99 7% .000192 1/1/00 THRU 12131/00 8% .000219 1/1/01 THRU 12131101 9'Yo .000247 1/1/02 THRU 12131102 6% .000164 1/1/03 THRU 12131103 !5% .000137 1/1/04 THRU 12131104 4% .000110 1/1105 THRU 1213110:1 5% .000137 1/1108 THRU 12131108 7% .000192 mTaxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. mTaxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. n-Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)