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Home My WebLink About06-4875 REVK-159 (12-05) REVoOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280&48 HARRISBURG PA 17128-0948 Pd.. Pl( , /'I,1Ib U<.. 3- 'I (.1.'1 R.....-. IE/1m CERTIFIED COPY OF UEN ?!..c.Ol.- 'f'l75 ~-J.P-. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CALAHANS LAWN SERVICE 456 HOUNT ROCK RD NEWVILLE PA 17241-9576 EIN: 23-29328521001 Notice Date: August 16, 2006 Notice Number: 123-999-406-081-1 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 19766963 04-01-()5 06-30-05 1 1,019.19 1,856.71 EMPL 19766963 07-01-05 09-30-05 1 3,271.48 5,931.04 EMPL 19766963 10-01-05 12-31-05 1 1,933.23 3,191.38 EMPL 19766963 01-01-06 03-31-06 1 812.06 1,124.10 TOTAL: 7,035.96 12,103.23 FILING FEE(S): 14.00 (') ...., = 0 c = :<:::: "" .." -On;, ". :r! mr1'. c:: z.~ '" m::!J ,2";:- r N -am U)) i3'i' -<~ N J""-" ,;.-\.., :-j~ )"? 0, '" ?j:d ?I.-: :x ::: 1"''") J>c:'" .2m ~ 0 z 35 --' -< (J1 -< INTEREST COMPUTATION DATE: 08-26-06 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 lion against the above named taxpayer tor unpaid TAX, INTEREST, ADDITIONS or PENALTIES thorein due from such taxpayer and which, after demand for payment thereof, remains unpaid. Tho amount 01 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. August 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CALAMANS LAWN SERVICE NOTICE OF TAX LIEN filed this day 01 at m. LIENS FOR TAXES Liens for Corporetion Taxes arise under Section 1401 of the Fisoel Code, 72 P .S. Section 1404, as amended. Liens for Personal Income Tax end Employer Withholding Tax arise under Section 345 01 the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Trensler Tax arise under Section 1112-C 01 the Tax Reform Code of 1971, 72 P .S. Section 8112.c, as amended. Liens for Uquld Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, es 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 Mofor Carriers Roed Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritence Tax and Estate Tax arise under the Inheritence and Estate Tax Act 01 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -10181. seq.). Liens for State, or S1ate and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees eriee under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Co(pOration Tax Uens provided under the Fiscal Code arise at the time of settlement (asaeasment) and are liens upon the franchises and property, both real and personal, with no lur1her notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personallncoms Tax EmoIovef Wlthholdina Tax ~Itv T[~ Tax SalSR and U.. Tax llauid Fuals Tax FUAllJM Tax Motor CRI'I'IArB f:Ioad Tax and Motorbus Te. liens are liens upon the franchises es well as real and personal property of taxpayers, but only allor they hays bean entered and doc_d 01 record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandiee regularly used in the ordinary course of busine.. of the taxpayer. The lien has priority from the date 01 entry of record. PLACE OF THE FILING NOTICE F()RIA ' 'I. PLACE OF FILING: The notice of lien shall be filed: (alln, the case 01 Real Property, in the office of the Prothonotary of the county In whlclt'lhe property subject to the lion is situated and (b) in the case of Personal Pmperty, whother tangible or Intanglble, In the ofIIce of the Prothonotary of the county In which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Accord!nll to the FISClIl Code, the Notic$ of Lien is automatically revived and clo88 not roq""e rotlling of the Notic$ by the Commonwealth. Any .Notice of Lion fiIad by the COmmonwealth shaH have priority to, and be paid in full. -... ,/lIlY obr olIIigation, E. " claim, lion, or estate is satisfied from a 8U~~udlcial Sale or II with which the property may be charged. EX The Convnonwe does not maintain pnorlty 01 tax liens over soy exl!'f1n9 mortgages or liens which are properly recorded at tho time that the tax lien IS flied. SEE; Act of Docombor 12,1994, P.L. 1015, No. 138. REl~AaE OF LIEN Subject to such regulation as the Sacrotary or his delegate may presaibe, the Secretary or his delegate may issue a certificate 01 release of any 6en imposed with respect to any tax n: (1) the ffablflty Is satisfied, sallsfaction consisting 01 peyment 01 the amount "'SB..~togI\hIIr _ aH intet8llsnd costIln raspect thereot, or (2) the liablllty has become legally unor1lorcesble. EXCEPTfQ!t Interest on Corporation Taxes Is co~.r I lien Is plIId. -.:TTI -=W::NT OF ACCOUNT The "Total" colurm (Column 7) for each \ypI of tax IiBted on this Notice of Lisn compriees the baIsnce of Tax Due (Column 6) plus....ssed a~ and/or penalties, and aSll88Md snd accrul.fll'1terest up to the interesi computallon date on the face 01 this notice. D payment or sotIIemenl 01 account Is made altor the interest computallon date, the payment must indude the lien filing cos1lI end aocruocllntenlst from the interest computation date to end through the peyment 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.I. - 8% PERMNUM lDUE DATE TO PAYMENT DA~ C.I., G.A., CA, S.T. - 8'% P&RAN'<'UM DUEOATETO PAYMENTDA B.L., N.E., G.P., M.I. -1% PERAfII<<.U(DUEOATETO PAYMEiNTDA P.U.R.. -1% PER MONI'H OR FAMmON (DUE DATETO AYMENTDATE) P.I.T., E.M.T. - 3U OF 1% PER MONTH OAFRACTION S. . U. - 3U OF 1% PER MONTH OR FRACTION R.T.T. . "" PERANNW INHllEST. -8%P&RAN\ILN L.F.T., F.U.T. -1% PER MONtH OR FRACTION M.O.A.T. - 1% PEA MONTH OR FRACTION O.F.T. - 18% PER AAWUM For all taxes that are originally due and payable on and altor Jenuary 1, 1982, the PA Department of Revsnue will calculate doily Interoet on all tax deficiencies using an annuallntarOS1 rate thet will vary from calender year. IntarOS1 is calculated on a daily beais at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31183 18% .000438 1/1/84 THRU 12/31/84 11% .000301 11118& THRU 12/3118& 13% .0003ee 1/1188 THRU 12/31/88 10% .000274 1/1187THRU12131187 9'% .oooM7 1/1188THRU121311t1 11% .000301 1I1182THRU121311&2 9"10 .oooM7 1/1193 THRU 12131114 7% .000112 1/1/15 THRU 12/31198 9% .000247 111191 THRU 121311n 7% .000112 111/00 THRU 1213VOO '" .000211 1/1/01 THRU 12/31101 9% .000M7 1/1102 THRU 12131/02 8% .000184 1/1103 THRU 12/31103 5% ,000117 111104 THRU 12131104 4% .000110 111106 nfRU 12131/oe 5% .000137 111108 THRU 12/31/0(1 7% .OOO1e2 ---Taxes that become delinquent on or before December 31, 1961 will remain a constant Interest rate until the delinquent balance Is paid off. ---Taxes that become delinquent on or allor Jenuary 1, 1982 are subject to a variable interest that chsngos each calendar year. ---Interest is calculated as kllIows: INTE~~T~=.~OFOAYS