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Home My WebLink About98-03444 REVK.I~9 (9.95lIREVOOOK91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . BUREAU OF COMPLIANCE Ot:PT.2B0946 HARRISBURG, PA 1712B.()1l46 F r (" (:~::::~': Mi). C\'6- 2-At-\I-\ C.. ' " ....:.';; CERTIFIED COpy OF LIEN (' 1'- ,I),':"Y krM C 1 !~ ,,, ";' . . 1,.- .... C. ..; "', . \" " ( - COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA (,., , '.,. t. ,\ . , RUTKOWSKI, MATTHEW J 10 MAPLE DR MECHANICSBURG, PA 17055-2723 SSN: 208,66,5989/000 Notice Date: June 16. 1998 Notice Number: 767,132,798.061,1 To the Pro1honotary of said courl: Pursuant 10 100 laws of Ihe Commonweahh 01 Pennsylvania, lhoro is herewith transmilled a certified copy 01 a lien 10 be entered 01 record in your county. ~q.cD c"",* '65;;1.5'-1 ';:<Ji U'llll~O 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END USE 10001439 07,01,95 07,31,95 3,000,00 5,060.64 TOTAL: 3,000.00 5,060,64 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-26,98 The undersigned, the Secretary of Revenue (or an autho~ized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against lhe above named laxpayerfor unpaid TAX, INTEREST. ADDITIONS or PENALTIES fherein due from such faxpayer and which, alter demand for paymentthereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwea~h of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 16, 1998 DATE PART 1 ' TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RUTKOWSKI. MATTHEW J NOTICE OF TAX liEN filed this dayol at m, LIENli.OlUAXES Liens for Corporation Taxos 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 01 the Tax Reform Code 01 1971, 72 P,S, Section 7345, as amended. Liens for Realty Tran~1er 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 2611,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, Section 1701 el. seq, (For decendants with date 01 death prior to December 13, 1982,Iiens arise under the Inheritance and Estate Tax Act 011961, 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 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), W,NS FOR TAXES. PENAI.I!.~I1.1!'ilER.EJIT GENERAL INFORMATION: .Q.QmQ.mtion Tax LLe.ns. provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholding Tax. Reallv Transfer Tax Sale€i and Use Tax Liquid Fuels Tax Fuel Use Tax, Motor ~a.Foad Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal 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 entry of record. eL"CE9EJH~EllING,NOJIC~F_ORM PLACE OF FiliNG: The nolice 01 lien shall be filed: (a) In fhe case 01 Real Proporty, in the ollice 01 the Prolhonotary ollhe county in which the property subject to the lien is situated and (b) in the case ot Personal Property, whether tangible or intangible, in the ollice 01 the Prothonotary of the county in which lhe proporty subject to lien is sillk11ed. AUJOMAIIC.REYJY.AL_OENOIlCE.AND.ffi]QBIIY...QE,KOIlC.E GENEBALBJJJ.E; According to the Fiscal Code, the Notice 01 Lien is automatically revived and daBS nol require reliling of the Notice by the Commonweatth, Any Notice of Lien filed by the Commonwealth shall have priority to, 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, EXCEEILQ.N.; 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 filed, SEE.: Act of ::lecember 12,1994, P,l, 10t5, No, 138, Rf!.EAS-EJ}.EJ.JEtl Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate 01 release of any lien imposed with respect to any lax if: (1) the liability is satisfied, satisfaclion consis1ing of payment of the amount assessed together with all interest and costs in respect thereof: or (2) the liability has become iegally unenforceable, EXCEPTi~ Interest on Corporation Taxes is computed alter a lien is paid. S.m.I..~ENT OF ACCOIJN[ The "Total' coiumn (Column 7) for each type of tax listed on this Notice 01 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 alter 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 delinquent taxes due on or before December 31, 1981, interest is imfXlsed at the following rates. C,S" F.F" C,L.. e.N.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. GR. C.A.. S.T. - 6'l:' PER ANNUM (DUE DATE TO PAYMENT DATE) Bol., N.E., G.P.. M.1. - 6~ PER ANNUM (DUE DATE TO PAYMENT DATE) P.U,R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) PH., E.M.T, .314 OF 1% PER MONTH OR FRACTION S.8 U. - 3/4 OF 1'1. PER MONTH OR FRACTION R.T .T. - 6% PER ANNUM INH 8 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.H, -18% PER ANNUM For all taxes that are originally due and payable on and alter 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12/31/82 20% .000548 111183 THRU 12131/83 16'.. .000438 111184 THRU 12/311B4 110" .000301 1/1/85 THRU 12/31/85 13% .000356 111186 THRU 12/31/86 10",;' ,000274 1I1187THRU 12/31/87 ~i. .000247 1/1I8BTHRU 12/31/91 11% .000301 111/92 THRU 12/31/92 9'% .000247 1I1/93THRU 12131194 7% .000192 111/95 THRU 12fJ1197 ~.. .000247 .--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 OFTAX UNPAID) X(NlIMBER OF DAYS DELINQUENT] X (DAilY INTEREST FACTOR) '~' REV.1327 eM 15.99} PC C~EALfHO' PE""'SYLVmA DI.....ItTMIHT 0' ItIVINUI IUItIAUO'COM,UANCI OEH2eOO~1l HARRISOURG PA I7na.oo.~ I I __I. AUTHORITY TO REMOVE LIENS FILED IN ERROR ,. ARE 06864 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V i MATTHEW J. RUTKOWSKI 10 MAPLE DR MECHANICSBURG,PA 17055-2723 COURT OF COMMON PLEAS OF CUMBERLANO COUNTY, PENNSYLVANIA, Docket Number 90,3444 Date Filed 5/27/99 Class of Tax AIRCRAFT USE Account NUln lJer 200,00,5989 Assessment Number 03095 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgement Note was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, In the name and stead of the Plantiff, to remove said lien from 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 Department of Revenue, Commonwealth of Pennsylvania, this 3RD day of JUNE 1999. ROIlERT A. JUIJGE, SR. Secretary of Revenue ,fJ- 'iY''-'t1~1 a. ~ 0-- 1l0ROTHY A. TOTTON Director, Bureau of Compliance (.' ~ T' tt rI) (,' ()J <Xl /fl 01 Ul (:':Ji" o "" '-,' U 1,;: (.l.- .-~ o ~=.. '..,^") \/;) :"': 'J I, t:- () ~ 8 .J:- cQ , -', ,,:,~ , :;:'[ r' ~,~c} '-'i, i::.' ',r' ') ;'1'1 . ~-I "I',. :~'1 .....,; r IJ:> 1h,.i': n .<. ~ .:J -, -, ~': ~~ ,'-> 2: P Z (") ~ 0 :I: s: S) m ":) c s: 00 (') 0 >, m 0 \ c: ~ 'tl 2 ~ l> :E GJ ~ c: - ;:0 m .+:- ~ r;, ~ l> 0 :I: [ :< s: !:; +- 'T1 0 m ,J:. (") ;:0 2 :J: (') 0 =< 70 ~ 0 0 s: 0 'T1 c: s: ~ 2: ~ 'T1 'tl .~ 0 0 ;:0 m ~ 2: UJ ~ m 2 m ~ 6 <2 ;:0 'tI 'tI r- ~ t m UJ s: ~ m iii 2 -< l> 'T1 r. c: ~ 2 UJ i.~' -< m UJ 0 '1 -< 2 r- 'T1 T , j;; ~ il 2: j; I, I" I) , ~ , II, \K. (. r ,Ii I,"" '\I"':-i "f, :.. ---'-',