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Home My WebLink About06-3793 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 I'lL fJ1( · f/l.frtJ Ch. J3'151 R...... /7'1 rJO CERTIFIED COPY OF LIEN ft..t,O(,- J7 '13 ~ I........ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA WILBUR TIMOTHY J 507 N YORK STREET MECHANICSBURG PA 17055 EIN: 25-1801398/000 Notice Date: July 1. 2006 Notice Number: 220-316-306-062-6 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19151190 07-01-01 09-30-01 1 0.00 1,884.08 EMPL 19151190 10-01-01 12-31-01 1 0.00 2,466.42 EMPL 19151190 04-01-02 06-30-02 1 0.00 1,785.31 EMPL 19151190 07-01-03 09-30-03 1 0.00 325.48 EMPL 19151190 01-01-04 03-31-04 1 0.00 840.30 EMPL 19151190 04-01-04 06-30-04 1 0.00 1,222.81 EMPL 19151190 07-01-04 09-30-04 1 0.00 309.50 EMPL 19151190 10-01-04 12-31-04 1 103.75 1,056.88 EMPL 19151190 01-01-05 03-31-05 1 2,085.46 3,292.82 EMPL 19151190 07-01-05 09-30-05 1 2,218.86 3.892.41 EMPL 19151190 1o-01-0S 12-31-05 1 1 ,353.69 2,020.61 TOTAL: 5,761.76 19,096.62 FlUNG FEE(S): 14.00 :"2 c..:.; 0 C~::) -n INTEREST COMPUTATION DATE: 07-11-06 ,- c.. :::J c:.: fil , 1 W (,...p) :.~ -( 0 CD f"-V .< The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsytvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS 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. July 1, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS WILBUR TIMOTHY J NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as emended. Liens for Personal Income Tax and Employer Wllhholding 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 01 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 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 01 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 at. oeq., 72 PA. C.S.A. Section 1701 et. ssq. (For decendants with date of death prior to December 13, 1982, liens arise undarthe Inheritance and Estate Tax Act 01 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 01 March 4, 1971, NO.2 as emended, 72 P.S. Section 7242. Liens for Malorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: CoQ)Oration Tax Lians 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 01 Lien wnh a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing 01 revival until paid. InhAritance Tax Uena are nana on real estate which oontinue until tax is paid. Pmsonallncome Tax Emplover WithholdlnQ Tax. Realtv TransfBr Tax Sales and U88 Tax Liauld Fuels Tax Fusl LJS8 Tax Motor CarrierA Road Tax and MolOrbus Tax liens are 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 01 the county where such property is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used in the ordinary course 01 business 01 the taxpayer. The lien has priority from the date 01 entry 01 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 oltice of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case 01 Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject 10 lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is aulomatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien. or estate is satisfied from a subsequent ludicial sale or Iiabllity with which the property may be charged. EXCEI"!ION: The Commonwealth does not maintain priority of tax liens o'ler any existi"9 mortg~~~tor 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 Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax il: (1) the liability is satisfied. satisfaction consisting of payment of the emount assessed together with all interest and costs 'n 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 of tax listed on this Notice 01 Lien 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 01 this notice. If payment or setllement 01 account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date 10 and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. e.s., F.F., C.L., C.N.1. - 8% PER~UM !DUE.DATETO PAYMENT DA~ C.I., a.A., CA, S.T. .8'% PERAN\IIAtDUEDATETO PAYMENT DA 8.1.... N.S, G.P., M.I. . n. PEJ=I AYAU DUa,I)A.TETO PAYMENT DA P.U.R.. . 1% PER MONTW OR FRACTION (Due DATE TO AYMENT DATE) P.I.T., E.M.T. .3/4 OF 1% PEA MONTH OR FRACTION s. & U, . 314 OF 1"" PER MONTH OR FAACTION R.T.T. .8% PERAN\IW INH a EST. . "" PER~UM LF.T., F.U.T. .1'% PER MONTH OR FRACTION M.O.R.T. . 1% PER MONTH OR FRACTION O.FT. . 18% PEA ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department 01 Revenue will calculate 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: DELINQUENT DATE INTEREST RATE DAJL Y INTEREST FACTOR 1/1182 THRU 12131182 20% .000548 111183 THRU 12/31183 18% .000438 111184 nlRU 12/31184 11% .000:101 1/1IBeTHRU 12131/85 13% .000:)56 111188THRU12131188 10% .000274 111187 THRU 12/31187 9% .000'247 1I1188THRU 12/31/91 11% .OOO:J01 111192 THRU 12131/92 9% .000247 1/1193 THRU 12/:11/94 7% .000192 1/119STHRU12131188 9% .000'247 111199 THRU 12131/99 7% .000192 111100 THRU 12131/00 8% .000219 1/1101 THRU 12131101 9% .000241 1/1102 THRU 12131102 8% .000184 1/1/03 THRU 1213110:1 5% .000137 lItlO4 THRU 12131/04 4% .000110 1/110$ THRU 12131105 S% .000137 1l1foe THRU 12/31/08 7% .000192 ---Taxes that become dellnquent on or betore December 31, 1981 will 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 lollows: INTEREST = (BALANtli OF TAX UNPAIP) X(liIu.IBER OF DAYS DELINQUENT) X (PAIL Y INTERES'r I'AC'lOR)