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HomeMy WebLinkAbout02-2272CR[ST, JOHN H 21HALLARD CT NECHANICSBURG COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF OOMMON PLEAS OF OUMBERLAND COUNTY, PENNSYLVANIA PA 17055-~$65 SSN: 185-60-5350/000 Notice Date: Apd120, 2002 Notice Number: 665-015-502-041-5 To the Prothonotary of said court: Pumuant 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 81905446 07~01-01 09-30-01 I 0.00 759.84 TOTAL: 0.00 759.84 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-30-02 The undemigned, 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 PENALTIES 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. SECRETARY OF~CEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 20, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS CRIST, JOHN M NOTICE OF TAX LIEN filed this at day of Liens fur Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens fur Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Refurm Code of 1971, 72 P.S. Section 7345, es amended. Liens fur Real~ Transfer Tax arise under Section 1112-C of the Tax Refurm Code of 1971,72 P.S. Section 8112-C, as amended. Liens fur Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens fur Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Se~on 2614.13, as amended. Liens fur Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens fur Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, ACt of December 13, 1982, P.L. 1086, No. 225 Section I et. seq., 72 PA. C.S.A. Section 1701 et. 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 et. seq.). Liens fur State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assisfance Fund Taxes and Fees arise under Sec~on 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens fur Motorbus Road Tax arias under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arias at the time of settlement (assessment) and are liens upon the franchises and propo~ty, beth real and personal, with no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full furce and validity without tiling of revival until paid. ~ are liens on real estate which continue until tax is paid. personal Income Tax. Employer Withhaldtha Tax. Realty Transfer Tax. Sales and Use Tax. I In,ld Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter they have been entered and docketed of 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 of entry of record. pLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: (a) In the case of Real Property in the office of the Prothonotary of the county in which the pmporty subject to the lien is situated and (b) n the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have pror ty to and be paid in full befure any other obligation, udgement, claim, lien, or estate is setistied from a subsequent udiclal sale or liability with which the property may be charged. E~7.~_T_LO~ The Commonv~alth do. as not maintain priority of tax liens over any existing mortgages or hens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Sub act to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de agate may issue a cer~ticate of release of any lien imposed with respect to any tax if: (1) the liabtii~ is satisfied, satisfaction con. sisting of payment of the amount assessed together with all interest and c o~ r..e~ ,s?...e.~ thereof; or (2) the liability has become legally unanfurceable. ~ Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) fur each type of tax listed on this Notice of Lien comprises the balance of 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 afmr the interest computation date, the payment must include the lien tiling costs and accrued interest Eom the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed et the fullowing rates. c.s., F.F., C.L, C.N.I. - 8% PER ANNUM (DUE DATE TO pA'~I E~/T DATE} 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 deticlenclas using an annual interest rate that will very from calendar year. Interest is calculated on a dally basis at the following rates: ---Taxes that become delinquent on or before 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 fullows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V CRIST, JOHN M 1201 CROSS CREEK DR MECHA~ICSBURG PA 17050 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY REISSUE REV.SOO REISSUE CM AFP ARP 12099 COURT OF COMMON PLEAS OF CUI~BERLAND COUNTY, PENNSYLVANIA. Docket Number 02-2272 Date Filed 5/712002 Class of Tax SALES Account Nuraber '185-60-5350 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges having received of the Defendant above named, full payment and satisfaction of the above captioned Lien/Judgement Note, with the interest and costs thereon due it; and desires that satisfaction be entered upon 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 Plantiff, 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 so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Deparl:ment of Revenue, Commonwealth of Pennsylvania, this 17TH day of AUGUST, 2004 *Original Date of Satisfaction: 7~6~2002 GREGORY C. FAJT Secretary of Revenue KE[~ J. RICHARDSON Directolr, Bureau of Compliance