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Home My WebLink About11-0045I!- y~ C'-~vitTerM Pennsylvania ~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 REVK-159 (12-09) REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 CERTIFIED COPY OF LIEN # fq.~ pp pt.F-F C'"r' 55o38D COURT OF COMMON PLEAS OF (~'~ ~3l'Sy CUMBERLAND COUNTY, PENNSYLV,aNIA RSA ASSOCIATES LTD EIN :................................................25-1895040/000 37 N 23RD ST Notice Date: ....................................November 20, 2010 Notice Number :...............................973-410-310-111-5 CAMP HILL PA 17011-3817 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 TAX TYPE ACCOUNT ID TAX TOTAL PE OD PE OD BEGIN END EMPL 91154237 04-01-09 06-30-09 14.99 74.53 SALES 84118481 07-01-09 09-30-09 70.65 183.87 SALES 84118481 10-01-09 12-31-09 58.05 147.57 TOTAL: 143.69 405.97 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 433.47 1,T ,3 i ~~ ~~ ~! °~ p~.^- A i t ~.~ ~ ~.s~' ~gg- ~~ ` Y~ ~ i f'f w':J INTEREST CALCULATION DATE: 02-13-11 The undersigned, the Secretary of Revenue or 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. i'~~~~C.-~ November 20 2010 S ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RSA ASSOCIATES LTD NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for personal inceme 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 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 Dec. 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 Dec. 13, 1982, Inns arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq. Liens for state and local sales, use and hotel occupancy tax and public transportation assistarree 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). LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation 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 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, employer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carvers road tax and motorbus tax liens are liens upon the franchises as weft as real and pen3onal property of taxpayers, but only after they have been entered and dodceled of record by the Prothonotary of the county where such property is situated. Such liens shalt 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 shaA be filed: (a) In the case of real property, in the office of the Prothonotary 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, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PFft(~RITY OF NOTICE GENERAL RULE: According to the F'~all Code, the Notice. of Lien is automatically revived and does not require reflNrrg of the native by the commonwealth. Any Notice of Lien filed. by the commonwealth shall have priority to, and be paid in full, before any other obNgation, judgement, claim, lien or estate is satisfied from a subsequent judlcral sale or liability with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mortgages or Gens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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 lien imposed with respect to any tax ff: (1) the liability is satisfied, satisfaction oonsisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on corporation taxes fs calculsled afmr a lien is paid. SETTLEII~NT QF AMOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and aocxued interest up to the interest ca~ulation date on the face of this nctice. If payment or settlement of account is made after the interest ca~ulation date, the payment must include the Gen filing costs and accrued interest from the interest calculation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the folbwir-g 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 R 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 all taxes originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax defiaencies using an annual interest rate that will vary from calendar year. Interest is ca~ulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/62 THRU 12141/62 20°~ •000548 1/1/63 THRU 12131/83 16% •000438 1 /1 /84 THRU 1213184 11 % .000301 1!1/85 THRU 12/31/85 13% .000356 1 /1/66 THRU 12/31/86 10% .000274 1 /1/67 THRU 12/3187 9°h .000247 t/1/91 THRU 12/31/91 t1 % .000301 1/1/92 THRU 12131/92 9% .000247 1 /1 /94 THRU 1287 /94 7°~ .0001 ~ 1/1/95 THRU 1281/ 9°k .000247 1 /1199 THRU 12!31 /99 7°k .000182 1/1/~ THRU 17131100 8% .000219 t/1/01 THRU 1281!01 9% .000247 1 /1/02 THRU 1281 /02 6% •000164 1/1{03 THRU 1281/03 5% .000137 v1ro4 THRU 12/31/04 a°~ .0001/0 1/1105 THRU 12{41105 5% .000137 1/1106 THRU 1281706 7% .000192 v1ro7 TIiAU 72141ro7 e% .000219 1 /1108 THRU 12731/06 7°k .000192 1 /1/09 THRU 1281109 5 % .000137 1!1/10 THRU 1281/10 4 % .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or afMr Jan. 1, t982, are subject to a variable interest rate that changes each calendar year. ---Interest is cak:ulated as follows: INTEREST = (BALANCi (~F TAX UNPAID) X (NUMBER OF RAYS DELINtK1EN'1~ X (DAILY Itl<TS'f FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE v DEPT. 280946 AUTHORITY TO SATISFY HARRISBURG URG PA 17128 - 0948 ... "S -- REV-300 CM AFP (3-96) ARP 62685 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V COURT OF COMMON PLEAS OF RSA ASSOCIATES LTD CUMBERLAND COUNTY, 37 N 23RD ST CAMP HILL PA 17011-3817 PENNSYLVANIA. Docket Number 11-45CT Date Filed 17) ?, 1/4/2011 S= C3 ? Class of Tax mca CUMBqp%ND--b- rn C-n f" W Account Number 25489.. tz) , - .. G7 Assessment Number -try 3C `?'T' 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 Department of Revenue, Commonwealth of Pennsylvania, this 31ST day of JANUARY 2011 STEVEN H.STETLER Secretary of Revenue MARY HUBLER Director, Bureau of Compliance COPY ,? P 5 p lk'pc-f4 C?S? N Q w J a z O 0 U U- O D O U w x z Q Z a J Z Z w a z D O U 2 w w F- 6 z Q Z Q > J z z w d U- O H J Q W z O O U W M z w w Q' U- 0 F - z w m2' H Q a w 0 LL a 0 F H O 2 F- D a