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Home My WebLink About06-5066 REVK-1!59 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Pc..L. P1{ · 1'1.= e.k.. J'IH'i'(" R...- J r ~ J J:s' CERTIFIED COPY OF LIEN 1Lo-()~' 50('& ~ I~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CALAMANS LAWN SERVICE 456 MOUNT ROCK RD NEWVILLE PA 17241-9576 EIN: 23-2932852/001 NOtice Date: August 28, 2006 Notice Number: 525-627-106-082-3 *' To the Prothonotary of said court: Pursuant to the laws of tha 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 t 9766963 04-0t-06 06-30-06 1 2,944.81 3,293.51 TOTAL: 2,944.81 3,293.51 FILING FEE(S): 14.00 o C ? ;Qt~r ,?~!,:- _o::...i 2i/' ,:?: j-- ....:c-/. j;. ~~: ~ INTEREST COMPUTATION DATE: 09-07-06 ...., = = en >- C c....., W C> :::s r:-:> CJ1 t,;; o -n :r!:IJ m...- -om -n? ~;~CJ "''-, e'):.D '7(') Om ~ -< The undersigned, the Secratary of Revenue (or an authorized dalagata) of the Commonwaalth of Pannsylvanla, certifies this to ba a true and corract copy of a lIan against the above named taxpayar for unpaid TAX, INTEREST, ADDITIONS or PENALTIES tharaln due from such taxpeyar and which, aflar damand for payment thereof, ramalns unpaid. Tha amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lIan In favor of tha Commonwealth of Pennsylvania upon tha taxpayar's proparty, real, personal, or both, as the case may ba. August 28, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CALAMANS LAWN SERVICE NOTICE OF TAX LIEN filed this day of .t m. LIENS FOR TAXES U.ns for Corpor.tion Taxes .rlse under Section 1401 of tho Flacal Cod., 72 P.S. S.ction 1404, as .m.nd.d. U.ns lor Personal Income Tex llI'Id Employer WIthholding Tax arise und.r Section 345 of tho Tax Refonn Code of 1971, 72 P.S. Section 7345, as amended. U.na for Realty Transf.r Tax arise und.r SacIion 1112-C of the Tax Relorm Cod. of t971, 72 P.S. Sactlon St 12-C, as .mended. U.ns for Liquid Fuels Tax arts. under Section 13 of tho liquid Fu.ls Tax Act, 72 P.S. SactIon 2611-M, as amended. U.ns lor Fu.1 Us. Tax arts. under Section 13 of the Fuel Use Tax Act, 72 P.S. SactIon 2614.13, as am.nded. Liens lor Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Cod., (75 PA. C.S. 9615). Uens lor Inherttance Tax and Estate Tax arls. under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1 OS6, No. 225 Section 1 .t. seq., 72 PA. C.S.A. Section 1701 .t. seq. (For d.cendanlS with data of d.ath prior to D.oomber 13, 1982, liens artse under the Inh.rttance .nd Est.te Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq.). Liens lor State, or State and Local S.I.s, Use and Hotel Occupancy Tax and Public Transportation AssIstance Fund TaxIS and F..s arise und.r Sactlon 242, Act of March 4, 1 971, No.2 as emended, 72 P.S. S.ction 7242. Liens lor Motorbus Road Tax arls. und.r Chapt.r 98 of PA V.hlcl. Cod., (75 PA C.S..9SI5). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax LlRns provided under the Fiscal Code arise at the time of setllem.nt (.saassm.nt) and are liens upon tho fr.nchl..s .nd proparty, both real.nd parsonal, with no further notica The filing of. Notice of Lien with a county Prothonotary Is not a requlllile, and the lien remains In fulllorce and valldlly without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax El'11DIover WIthhoIdi"ijl Tax Reaftv Transfer Tax. SaJAS and Use Tax liouid Fuala Tax FURl Use Tax .UotDr CarrIAl'S Road Tax and Motorbus Tax liens .re lI.ns upon tho franchlaes as WIll as real and parsonal property of taxpayers, but only aft.r th.y hava baan ent.rad and dockatad of record by tho Prothonotary of the county where such proparty Is sltuetad 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 tho date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be fil.d: (a) In tho case of Real Property, In the office of tho Prothonotary of the county In which tho property subject to the II.n Is situated and (b) In the cas. of Personal Proparty, wheth.r tangible or Intangible, In the office of the Prothonotary of tho county in which the prop.rty subjact to lI.n is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Aocordlng to the Fiscal Code, tho Notice of Lien Is automatically revived and does not require raflllng of tho Notice by the Commonw.alth. AnV Notice of Lien filed by the Commonw.aIth shall hav. priority to, and be plld in full, belore any otf1er obllgetion, iudaement, claim, lien, or estate is satisfied from a subsequent judicial sale or lIabllltvwfth which the prop.rtv may b. charg.d. EX(:EPTIO~ The CommonWlafth does not maintain priority of tax liens over any exlstin~ mortg,,~~ or liens which are properly r.corcf.d at th.tlme that the tax lI.n IS m.d. . Act of Dacamber 12, 1994, P.L.l015, No. 13B. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his del.gate may lsaue a certificate of r.l.as. of any lien Imposed wllh r.sp.ct to .ny tax If: (1) the lIablllly Is satisfied, satisfaction consisting of payment of the ernount ....ssed togeth.r with all '- and caota In r.spect thereof; or (2) tho liability has become I.gally un.nforceable. EXCEPTION: Int.r.st on Corporation Tax.s Is computed .lter a lien Is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for.ach typa of tax listed on this NotIce of Lien comprises the balance of Tax Due (Column 6) plus asaeaaecI addIIoha and/or pan.m.s, and .......d and accrued Inter.st 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 Includ. tho Ii.n filing costs and .cctued fntarael from the inter.st computation date to and through tho payment data. For any delinquent taxes due on or belore December 31, 1 9B1, Interest Is imposed at the following rates. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM IDUE DATE TO PAYMENT DA~ C.I., G.R., C.A., S.T. .6% PER ANNIM DUE DATE TO PAVYeiT DA B.L., N.E., G.P., M.l. .8% PEA AN\IUM DUE DATE TO PAYMENT OAT P.U.R. . 1% PER MONTH OR FRACTION (DUE DATETO AYMENT DATE) P.I.T., E.M.T. .3/4 OF 1% PEA MONTH OR FRACTION S. & U. .314 OF 1% PER MONTH OR FRACTION RT.T. . 6% PER~UM INH & EST. .8% PERANIIUM L.F.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R T. - 1,." PER MONTH OR FRACTION O.F.T. -18% PERAM'Jl/M For .i1 taxes th.t are originally due and payable on and .fter January 1, 1 9B2, the PA Dapartm.nt of R.venue will calculata d.i1y Intereat on aU tax d.fici.ncl.s ualng an annual Interest rata that will vary from calendar year. Inter.st Is caiculatad on a dally basis at the Ioilowing retes: DELlNQUENT'DATE INTEREST RATE DAlL V INTEREST FACTOR 111/82 THRU 12131/82 20% .000648 1I1/8:i THRU 12/31/83 18% .000438 1/11M THRU 12/31184 11% .000301 1I1f8S THRU 12/31/85 13% .OOO3Sl 1/1/88 THRU 12/31188 10% .000274 111/87 THRU 12/31/87 9% .OOON7 1/1188THRU12131f81 11% .000301 1I1f82THRU 12131112 9% .000247 111/&13 THRU 12131194 7% .0001'2 1111&15 THRU 12/31118 9% .OOON7 1/1111 THRU 12/3111' 7% .0Q0'tJ2 111100 THRU lt1s11OO 8% .0<<I21t 111101 THRU 12131101 9% .OOOlM7 1/1102 THRU 12131102 6% .000184 111/03 THRU 12131103 15% .000137 1I11M THRU 121311M 4% .000110 1/1105 THRU 121311fJe 15% .000137 111108 THRU l213 lOt 7% .0001.2 ---Tax.s that beoome delinquent on or belore December 31, 1981 will r.main . constant Intareat rata untfl the dallnqu.nt balence Is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subjed to a varlabl. Int.rest thet changas each calendar yaar. ---Interest 1== eda...I'-. ,; INTEREST- .. .TAXUNltAID)~. '. Of DAYS D 'iVIITER""JDI'OII)