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Home My WebLink About02-3900REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 ~ Io9oo~ BENEDICTtBRIGZTTE B 705 A W SZHPSON FERRY ST HECHANICSBURG PA 17055-6805 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1711959/000 Notice Date: August 10, 2002 Notice Number: 287-824-802-080-5 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. AOCOb ,D ..t _5 ' '- I ~,;~','M I ~,J'~_ I EVENT ' B~N~ r' ~1'~ J NUMBER SALES ~ 21550087 ~ 09-01-01 09-30-01 1 ~ TOTAL: FILING FEE (--~'.' TAX DUE 8.67 13.04 21.71 TOTAL DUE 83.46 139.23 INTEREST COMPUTATION DATE: 08-20-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Cornmonwealth of Pennsy vania, 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, rema ns unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien n favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF~I~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 10, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS BENEDICT,BRIGFFI'E B NOTICE OF TAX LIEN filed this at day of Lions 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 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-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 Uss 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 ariss 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. 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 for State, or State and Local Sates, 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 Motoffous Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815}. _LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: (~orooration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and persona, 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 force and validity without tiling of revival until paid. Ii~heritAnce Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholdim] Tax. Rea[tv Transfer Tax. Sales ~nd Use Tax. Liauid Fuels Tax. Fuel Uss Tax. Motor Carriers Read Tax Motorbus Tax liens are liens upon the franchises as well as real and personal ~roperty of taxpayers, but only affer 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 regulaHy 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 shali be filed: (a) in the case of Real Property in the office of the Prothonotary of the county in which the property sub ect to the lien is situated and (b) in the case of Personal Property, whether tangib e 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 GJ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Len tiled by the Commonwealth shall have priority to, and be pa d in full, before any other ob gation, udgement, claim, lien, or estate is satistied from a subssquent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is tiled. ~EE: 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 h s de egate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabil ty has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a en is paid. The "Total" column (Column 7) for 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 after the interest computation date, the payment must include the lien tiling costs and accrued interest from the interest ccmputAtion date to and through the payment 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. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C,I., G,R., C,A., S.T. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P,U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO pAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. ' 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For al taxes that are or g nally due and payable on and after January 1,1982, the PA Department of Revenue w calculate daily nterest on all tax defic encies using an annuaI interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/$2 THRU 12/31/02 20% .000548 1/1/83 THRU 12/31/83 16% .000430 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1106THRU 1 A/31/06 16% .000274 1/1/87 THRU 12/01/$7 9% .000247 1/1/88 THRU 12131191 1 I% ,000301 1/1/92 THRU 12/31/92 9% .000247 1/1/95 THRU 12/31/90 9% .000247 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% ,000164 ---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 follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENt') X (DALLY INTEREST FACTOR)