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Home My WebLink About02-2925REVK-159 (8-01) REV000r~9 BURERU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 BANZHOFF, GORDON K 245 N ZSTH ST CAMP HILL PA 17011-3611 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 169-44-3568/000 Notice Date: May 13, 2002 Notice Number: 178-592-002-050-8 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 USE 10009177 03-01-00 03-31-00 1 224.94 365.45 TOTAL: 224.94 365.45 FILING FEE(S): 9.00 C~ c3 INTEREST COMPUTATION DATE: 05-23-02 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 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, sa the case may be. SECRETARY OF~VENUE (OR AUTHORIZED DELEGATE) PART t - TO BE RETAINED BY RECORDING OFFICE May 13, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS BANZHOFF, GORDON K NOTICE OF TAX LIEN filed this day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arias under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Reatiy Transfer Tax arias under Section 1112-C of 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 261 l-M, as 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 Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for 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 .d_ate of death prior to December 13, 1982, liens arise under the Inheritance ano bstate Tax Act of 1961,72 P.S. Section 2485 - 101 et. esq.). 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 of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). UENS 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 franchiass and p.m..party,~b~3~th real and personal, with no further notice. The Ifling of a Notice or Men wnn a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival unfil paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. I=,,,=,:,nal Income Tax. Erncfover Withholdina Tax. Resttv Transfer Tax. Sates and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax ~u,d Motorbus Tax liens are liens upon the franchises as well as real and property of taxpayers, but only after 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 envy of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: la) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject fo the lien is situated and lb) in 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 .QEbLF~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Comnmnwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid n full before anY other obligation, judgement, claim, lien, or estate is astistied kom a subsequent judicial sale or liability with ~ sWh inCoht the property may be charged. E,~ The Commonwealth doe ma nta n pr or ty of tax liana over any existing mort. gagas or liens which are properly recorded at the time that the tax lien is filed. SEE.' Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regu afion as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien impoasd with respect to any tax if: (1) the liability Is Ned! as .fi~fact~on co .haling o! payment of the amount assessed together ~ all Imeros~ ana co~st~ ~1 n,_ ?~. ~s~o~, ,. thereof; or(2) the abiity has become legally unenforceable. ,I~vr.C.Z.L~J~ Interest on Corporation Taxes is compotedafter a lien s paid. The 'Total" column (Column 7) for each type of tax listed on this Notice of Lien compriass the balance of Tax Due (column 6) plua assessed additions and/or penalties, and assessed and acorued interest up to the interest comprita~on data on the face of this notice. If payment or settlement of account is made after the interest computation data, the payment must include the lien tiling costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is impoasd at the following rates. - 6% PER ANNLIM IDUE DATE TO PAYMENT D~~ C.I., Q.R.C.A., S.T. - e% pER ANN Leal DUE DATE TO PAYME~IT DA B.L.. N.E., G.P., M.. - 8% PER A/~4LIM DUE DATE TO PAYM ~n' P.U.R-, - 1% PER MONTH OR FRACTION (DUE DATE TO pA';M ENT DATE) P.LT,, E.M.T. - 3'4 OF 1% PER MONTH OR FRACTrCN S, & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8% PER AM~UM INH & EST. . e% PER ANNUM L.F,T., F.U.T. - 1% PER MONTH OR FRACTION O.F.T. - lg% PER ANNUM For a taxes that are or g nelly due and payable on and after January 1, 1982, the PA Department of Revenue will calcu ate daily interest on all tax detic encies us ng an annual interest rata that will vary from calendar year. Infarest is calculated on a daily basis at the fo lowing rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate ual the delinquent balance is paid off. ---Taxes that become delinquent on or alter January 1, 1982 are subject to a variable interest that changes each calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)