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HomeMy WebLinkAbout13-005113- ao5 t C~~;~~~ PA DEPARTMENT OF REVENUE pennsyLvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 CM DOGE%EG (10-99) "'` "'{~ ~f ~ ~.. • '~ ~ y.e "" a • i 2 t ~ ~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ Ci3 ~ ~ ~'t7 'Ti ~~ 3 ~ Z~ ~r s NAME AND ADDRESS: ~ ~ -"~ -~ MICHAEL M BADOWS KI BERNYCE BADOWSKI 196 TEXACO RD MECHANICSBURG PA 17050-2624 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the lays of the Co..onaealih of Pannsylvani a. there is nere.itn irana.ittea a oertifiee caov of alien 171-42-3448 t0 be entered of record in Your county CLASS OF 7AX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2010 FEB 14 2012 T09376 4503.00 5370.11 TOTALS 54503.00 55370.11 INTEREST COMPUTATION DATE JAN 3 1 2 0 1 3 FILING FEE(S) 521.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) certifies this to be a true and correct copy of a lien against the above-named Penns lvania 5 1 0 • 0 0 y , taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST 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 prope rt y, real, personal or both, as the case may be. .~:/// ~f SETTLEMENT TOTAL ~ ~ . 55401.61 ~~~ NDV 08 2012 ~ a ~ . 5o Pp Pc.FF ~'~ l Oaf 333 7'{ ~ a8y85a SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) pART 1 - TO BE RETAINED BY RECORDING OFFICE CDMML2NW~A;..T"}a CF PENNSYLVANIA Y. MICHAEL M BADOWSKI & BERNYCE BADnWSKT NOTICE OF TAX LIEN „ - ~ ___ __.,_.~ _ _ _~ ~- ^ay U _~______ ~___~ T a t m . CLERK for Register: LIENS FOR TAXES siens for Corporation Taxes arise under ~ectio; 1TD1 cf rh >ca', !'ode. 2 P,S, Section '.40i, as amended. e uiens for Persona' :noome Tax and Empioy i ~,thhu dt-g Taxes a~ se under Section 345 Gf the Tax Rer"orm Cooe of 197:, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section lii2-C of the Tax Reform Code of 1971, 72 P.S. Section 9112-C, as amended. Liens far 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 lax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents with date of death prior t ben 13, , 1982, liens arise under the Inheritance an ~ `1'a# Act bf ` 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 Ass-ist~hce Eur~ Taxes and Fees arise under Section 242, Act of March 4, 191I~, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapteh`98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FO~c TAXES, PENALTIES AND INTEREST ~:,~e Hera'; infarma titan.: theyt~meraf~settaement~(assessment)~and are ~`ensluponethe franl chlses and property, both real and personal, with no further no- tice,. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains 'n ful9 force and :validity without filing or revival until paid. Inheri once T x:Ltens are liens on real estate which continue unti•f-T~e tax is paf . Person l Income Tax Em) er Wi hhot in Tax Realt Trans- fer ax a es an Use Tax ! i ur a ax s Use: ax Motor rriers Rom ax r us o Tax 4i ombanv ran ch se Tax an L~ ~ Fue s an Fuel T x`Tiens are fienr s upon the ranchises as ye as rea and personal property of tax- payers, but on}y after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to the 'ion is situated and (b) in the ease 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 Genera_1 Rule: 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 ±he commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial 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 liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, ,E_x,_ceb~tione !Interest oncCorporatlonyTaxesf~sccomputed after the iei n is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B•L• (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA In come Tax (PA-40) E.M.T. PA In come Tax (Employer Withholding) N " State Sales and use Tax _.S• & t'• Local Sales and ?ise Tax T Realty Transfer Tax IN, %~ESI. tnheritance~and Estate Tax !. F.T. Liquid Fuels lax (Gasolnei F v T. FuelsUse Tax (Diesel andSpecie -uels) M C.R.T. Motor Carriers Road Tax O,F,T. Oil Franchise Tax M T. Public Transportation Assistance curd "faxes and -ees BUS Motorbus Road Tax f.F. & `.". Liquid Fuels and Fuels Tax SETTLEMENT Of ACCOUNT The "TOTAL" (column 6) for each type of taxlisted on this Notice of Lien comprises the balance of tax. due (column 5) plus assessed additions and/dr penatt~es and assessed and accrued interest to the interest computatior,date on the face of the Notice. If payment or settlement of the account is made after the ;r terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 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• - i% 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. 314 of i% per month or fraction R.T.T. 6% per annum IN. & EST, 5% per annum L F.T.,F.U.i~. I% per month or fraction M.G.R.T. 1% per month or fraction O.F.T. 18% per annum afte~rJan? 1ax198zhatherPAoDepartment dof Revep ea illGC l a w a c late daily interest on all tax deficiencies using an annual interest rate that will vary from The applicable interest calendar yea rates are as r to calendar year. follows, INTEREST: Interest is calculated on a ing rates. ** daily basis at the follow- Delinquent Date Interest Rate 1/1/88 thru 12/31/91 11% Oaily Interest Factor 1/1/92 thru 12/31/92 9% .OOD301 000247 1/1/93 thru 12/31!94 1/1/95 thru 12/31/98 7% 9% . .000192 1/1/99 thru 12/31/99 7% .000247 000192 1/1/00 thru 12/31!00 8% . 000219 1/1/O1 thru 12/31/01 9% . 000247 1/1/02 thru 12/31/02 6% . 000164 1% % 4 th u 12%31%04 . 000137 1 0 r 4% . 000110 1/1/05 thru 12/31/05 5% . 000137 1/1106 thru 12/31/06 7% . 000192 1/1/07 thru 12/31/07 g% . 000219 111/08 thru 12/31/08 1/1/09 thru 12/31/09 7% 5% . .000192 1/1/10 thru 12/31/10 4% •000137 000110 1/1 11 th 2631/12 - -Taxes ~Ka ec m d li 3S . ~0~~182 o e e will r i nquentt on or before Dec 1981 ema n a constant balance is aid i f l interest rate until the delinquent l p n u ---Taxes that become deli . nquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C ** .R.T./IFTA ef fective Jan. 1 1996 Interest rates prior to 1988 may b Dept. of Revenue Taxpayer Service & In , . e obtained by calling PA formation Center (717) 787-1064, , BUREAU OF COMPLIANCE ,v BOX zo"wa HARRISBURG PA 17128'0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. MICHAEL M BADOWSKI BERNYCE BADOWSKI 196 TEXACO RD MECHANICSBWRG PA 17050-2624 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM CEXEC (05-11) Docket No. 13CT0051 Date Filed JAN 03 2013 Class of Tax ANNUAL Account No. 171-42-3448 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captimnpd lien/judgment note should be removed from the court records. 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 Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in nerson to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Departmnnofr� Revenue, Commonwealth of Pennsylvania, this 15th day of August, 20l4c7 73 71 rnco cD �� 1."4- ".; _ ~^ —` r - c•u r~c� " r� -� -� Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance � ��������~.�� ~r�Q. , 61-3cco MOO °�3118qL