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Home My WebLink About01-5319REVK-159 (6-01) REV000K9 BUREAU OF COMPLtANCE DEPT 2~0948 HARRISBURG, PA 17128°0~45 P__~ / o ~,o ~,,2-~ DYNAHIC APPRAISALS INC 5001 CARLISLE PIKE HECHANICSBURG PA 17055 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1715857/000 Notice Date: August 26, 2001 Notice Number: 352-926-601-082-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylwnia, there is herewith transmitted a certified copy of a lien to be entered of record in your county. ( PERIOD ~ 18087643 ~ TOTAL: FILING FEE(S): TAX DUE 2,506.90 2,506.90 TOTAL DUE 2,820.13 9.00 INTEREST COMPUTATION DATE: 09-05-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct · for un a d TAX NTEREST, ADDITIONS or PENALT ES the e n due f om such taxpayer and which, co of a hen against the above named !axpaye. P . , ~_ ~:. ~rAv INIT~:RT AF)DITIONS or PENALTIES is a lien in favor of the aftPe~ demand for payment thereof, remains unpaid. The amount o] such unp~, ..... , ......... ..- Commonwealth of Pennsylvania upon the taxpayer's proper[y, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART t - TO BE RETAINED BY RECORDING OFFICE August 26, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS DYNAMIC APPRAISALS INC filed this NOTICE OF TAX LIEN at day of Liens for Corporation Taxes ar se under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-0, as amended. Liens for Liquid Fuels Tax arise under Sect on 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 -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 1 et. seq., 72 PA. C.S.A. Sect on 1701 et. seq. (For decendan s wth date of death prior to December 13, 1982, liens arise under the Inheritance and Esta e Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise u ' .~42, ACt of March 4, 1971, No. 2 as amended, 72 P.S. Section 7~.d2~r Section .iens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 ~A C.S. 9815). I-IENS~, PENA Ti S ATi S A~EST ~ENERAL INFORMATION: ~Tax Lien[~ provided under the Fiscal Code arise at the time of ettlement assessment) and are liens upon the franchises and procerty, both ~al and personal, ~her no ~'~. The filing of a Notice of [~ien with a 3unty Prothonotary is not a requis ~e, and the lien remains in full force and ~lidity without filing of revival until paid. ~h ri~ax Lien_s are liens on real estate which continue until tax is paid. s~Q~al Income Tax. Emolover~ho dna T~x. Realty Transfer Tax. Sal~. ~e Tax. Liauid Fuels T~x. Fuel Use Ta~. M~gJ' Carriers-Road Tax to~[bus Tax liens are liens upon the franchises as well as real and personal operty of t~xpayers, but only after they have been entered and docketed of cord by the Prothonotary of the county where such property is situated and ~ail not attach to stock of goods, wares, or merchandise regularly used in the dinary course of business of the taxpayer. The lien has priority from the date entry of record. ~E OF THE I N~FL NI~iCE FORJ PLACE OF FILrNG: The notice of lien shsf~ be filed: (a) In the case o Real Property, in the office of the Prothono ary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, n the office of the Prothonotary of the county in which the property subject to lien is situated. AUTO A~REVIVA OF lC N P I R F OT!(~_E_ ~ 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 filed by the Commonwealth shsf have priorJtyto and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged E~J~PTION: The Commonwealth does not maintain priority of tax liens over any exi~i~g mortgages or lens which are properly recorded at the time that the tax en is filed. ~ ACt of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any ien mpoced with respect to any tax it: (1) the liability is sats ed, satisfaction consisting of payment of the amount assessed together with sfJ interest and costs in respect thereof; or (2) the liability has become legally unenforceable. E~C~PTION: Interest on Corporation Taxes is computed after a lien is paid. - - S M 0 C U he Total column (Co umn 7) or each type oftax 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 after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any dsfinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.$., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE CATE TO PAYMENT DATE) C,I., G.R., C.A,, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) O.F.T. - 16% PER ANNU~ 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 deficiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily 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 dsfinquent on or after 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)