HomeMy WebLinkAbout06-4254
REVK-H~9 (12-05) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPUANCE
PO BOX 280948
HARRlSBURQ PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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COUNTRY MARKET NURSERY & GARDEN
CENTER INC
51 GETTYSBURG PIKE
MECHANICSBURG PA 17055-5602
EIN: 23.2145896/000
Notice Date: July 16, 2006
Notice Number: 638-413.006.Q71.1
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 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
SALES 21138876 12.01.05 12.31.05 1 0.00 503.46
TOTAL: 0,00 503.46
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 07-26-06
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 ageinst the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand lor 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 proparty, real, parsonai, or both, as the case may be.
July 16, 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 of
at
m.
LIENS FOR TAXES
L1.ns for Corpor.tion TlIl(.s arise uncler Section 1401 of the Fiscal Cod., 72
P ,S, Section 1404, as amended,
L1.ns for P.rsonel Inoome TlIl( end Employer Withholding TlIl( arise und.r
S.cIion 345 of the TlIl( Reform Cod. of 1971, 72 P,S. S.ction 7345, as
am.nded,
L1.ns for R.aIty Transfer TlIl( arise under Section 1112-C of the Tax R.form
Cod. of 1971,72 P.S, Section 8112-G, as amended,
Li.ns for Liquid Fu.ls Tax arise und.r Section 13 of the Liquid Fu.ls Tax Act,
72 P,S. Section 2611-M, as amended.
Li.ns for Fu.1 Use Tax arl.. und.r S.ctlon 13 ofth. Fu.1 U.. Tax Act, 72 P.S.
Section 2614.13, as amended.
L1.ns for Motor Carriers Road Tax ari.. und.r Chapter 96 of the PA V.hicl.
Cod., (75 PA. C.S. 9615).
Li.ns for Inh.ritance Tax and Estate Tax arise und.r the Inh.ritance and
Estat. TlIl( Act of 1962, Act of December 13, 1962, P.L, 1086, No. 225 Section
1 .1. seq" 72 PA. C.S.A, Section 1701 at. seq, (For d.cendants with date of
d.ath prior to December 13, 1962, II.ns arise under the Inh.ritance .nd Estat.
Tax Act of 1961, 72P.S.Section2485-101 at.seq.).
Li.ns for Slat., or Slate and LoceI SeI.s, U.. and Hotel Occupancy Tax and
Public Transportation Assistance Fund Tax.s and F..s arise under Section
242, Act of March 4,1971, NO.2 as amended, 72 P.S. S.ctlon 7242.
Li.ns for Motomus Road Tax arise und.r Chapter 96 of PA V.hicl. Cod., (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
sem.m.nt (a...ssm.nt) and are Ii.ns upon the franchi..s end property, both
r.al and personel, with no furth.r notice Th. filing of a Notice of L1.n w~h a
county Prothonotary Is not a requislt., and the Ii.n r.msins in full force and
validity without filing of revival until peld.
InhentanM TaX' Liens are liens on real estate which continue until tax is paid.
Personal Income Tax EmoJovar Wilhholdina Tax Realty Transfer Tax Sale9
and Uu Tax Liauid Fuel. Tax Fuel Usa Tax. Motor CarrlRl'S Road Tax and
Motorbus Tax li.ns are II.ns upon th.franchises as well as reel end personel
prop.rty of taxpay.rs, but only aft.r th.y have been .nt.red and docketed of
r.cord by the Prothonotary of the county wh.r. such property is situated and
shell not attach to stock of goods, war.s, or m.rchandi.. regularly used in the
ordinary course of busin... of the taxpayer. Th. Ii.n has priority from the date
of.ntry of record.
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: Th. notice of II.n shell b. fil.d: (alln the case of R.e1
Property, in the ollice of the Prothonotary of the county in which the property
subject to the lien Is situated and (b) In the case of Personal Property, wheth.r
tanglbl. or intanglbl., in the ofIIce of the Prothonotary of the county in which
the property subject to Ii.n Is situated,
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RUt!' ' ACCO!'dIng to the FIsceI Code, the NotIce of Li.n is
automatlceHy revived and does not requlr. refillng of the NotIce by the
Commonw.aIth, Any Notice of Li.n filed by the Commonwealth shall have
priority to, and b. paid in full, belate any other obIIgalIon, judgement, claim,
II.n, or .stata Is satisfied Irqrn . ~ iudIcIaI HIe or III!lIlItY with which
the prop.rty may be charged. _---1Q!t The Com_alih does not
maintaln priority of tax liens 0_ any .xIsting mortgages or II.ns which are
prop.rly recorded at the time that the tax Ken is filed. SEE; Act of December
12,1994, P.l. 1015, No, 138.
RELEASE OF LIEN
Subject to such regulation as the Secr.tary or his d.l.gate may pr.scribe, the
S.cretary or his del.gate may Issu. a cer1ftlcate of rei.... of any lien Imposed
with r.spect to any tax R: (1) the liability is 8aIiefied, 8aIiafection consisting of
payment of the amount asselllllld together with alIlntereel end coals in reopect
ther.of; or (2) the liability has become legally unenloo::eeb!e, EXCEPTION'
Inter.st on COrporation Taxes Is corilputed'after e lien is paid,
BETTI ...s:.". OF ACCOUNT
The "Total" column (Column 7) for each type of tax liS!ed on thie Notice of Li.n
comprises the baience of Tax Due (CoIuirin 6) plus ess.ssed additions and/or
penahl.s, end asseesect end eccrued interest up to the Inlereel computation
dale on th.1ace of this notice.
R payment or settl.ment of account is mad. altar the interest computation date,
the peyment must includ. the lien filing coals and accrued interest from the
inter.st computation dal8 to and through the peym.nt dat..
For any d.linquent tax.s due on or before December 31, f981, inter.st is
imposed at the following rat.s,
C.S., F.F., C.L., C.N.1. .8% PER ANNUM IDUEDATETO PAYMENT DATE)
Col., G.R., C.A., S.T. . "" PERAN'4I..N DUEDATETO PA'VM1iNT DATE)
B.L., N.E., G.P., M.1. . "" PERAhN.N DUE CATETO PAYMIiN1'DATE>
P.U.R.. -,% PERMCINTH 011 FMCTlON (DUE DATETO PAYMENT DATE)
P,LT., E.M.T. -314OF'%PERMONTHORFRACmoN
S. & u. . 314 OF ,'" PEA MONTH OR FRACTION
R.T.T. . "" PERANNl.JM
INH. EST. . 6"Y. PEAA.l\Wl.t.4
LF.T., F.U.T. -1% PER MONTH OR FRACTION
M.O.A.T. . ,% PER MONTH OR FRACTION
O.F.r. .1""'PER~
For all tax.s that are origlnelly due and payabl. on and aft.r January 1,1962,
the PA D.partm.nt of R.venu. will calculate delly interest on all tax
d.ficienci.s using an annuellnter... rate that will vary from calendar y.ar.
Inter.st is calculated on a dally basis at the following ral8s:
DELINQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR
1/1182 THRU 12/31/82 20% .000548
1/1183 THRU 12/31183 18'% .000438
1I1/U THRU 12/31184 11% .000301
1/1/85 THRU 12/31185 13% .ooom
1/fIU THRU 12131118 10% .000274
111187THRU12131187 9'% .0002047
lf1IB8THRUl2131181 11% .000301
111192 THRU 12/31/82 9% .000247
111193 THRU 1213'184 7% .000182
111," THRU 121:11188 lil'% .000i47
1/1/99 THRU 121S1199 7'% .000192
1/1100 THRU 12/31100 8"Y. .000218
1/1101 THRU 12/31101 9% .000247
1/1/02 THRU 12/31102 8% .000184
1/1109 THRU 12/31/09 5% .000197
1/1I04THRU12191104 4% .000110
11110S THRU 12/31/05 "" .000197
1/1101 THflIu 12t:J1/06 7'% .000182
---Tax.s that become d.linquent on or before December 31, 1961 will r.main
a conatent Int.r.st rate until the d.linqu.nt belance Is paid off.
---Tax.s that become d.linqu.nt on or after January 1, 1962 are subj.ct to a
variable inter.st that chengeseach caI.ndar year.
---Inter.st Is celcuillled ... f!lIl!lWlI:
INTE~_~.I~ftOFDAYS
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: 06-4254
DATE FILED: July 26, 2006
EIN: 23-2145896/000
NOTICE NUMBER: 847-008-806-092-6
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 26 day of September, 2006.
~. ~
Gregory C. Fajt
Secretary of Revenue
.~~
Keith J. Richardson
Director, Bureau of Compliance
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