Loading...
HomeMy WebLinkAboutbocc.res.070.2010APPROi/ED BY ~~ ~~me~i~~tr ~L~ RESOLUTION FOR ASSESSORS liliD • ~QNERS USE ONLY (Sectioxnrvtll or Section IV must be comp e Every petition for abatement or refund filed pursuant to section 39-10-214 shall be acted upon pursuant to the provisions of this section by the board of county commissioners ar the assessor, as appropriate, within six months of the date of filing such petition, § 39-1-113(1.7), C.R.S. section ut: Written Mutual Agreement of Assessor and Petitioner {Only for abatements up Lo $1,OOD) ' The commissioners of County authorize the assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or (ot of land or per schedule of personal property, in accordance with § 39-1=113(1.5), C.R.S. The assessor and petitioner mutually agree to the values and tax abatementlrefund of: Tax Year Tax Yoar Actua! Assessed Tax Actual Assessed Tax Original Corrected AbatelRofund Note: The total tax amount does not indude accrued interest, penalties, and tees assodated with late andlor delinquent tax payments, if appOcable. Please contact the county treasurer for full payment infonnafion. Petitioner's Signature Date Assessor's or Deputy Assessors Signature Date section Iy: Decision of the County Commissioners {Must be completed rF Section III does not apply) WHEREAS, The County Commissioners of County, State of Colorado, at a duly and lawfully called regular meeting held on ~/,~/ D at which meeting there were present the following members: ,,, ~ _ Month Dav Year , .. /) ~ _ . with notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of said County and Assessor -~/9-r~i4~ F!"T"~- (being present-r~etpr~hf) and ame petitioner A/$G1J /([~j,~~,~ tC,EFT ~, ~C~_(bei~e>reserrt..not present), and WHEREAS, The said County Commissioners have carefully considered the within petition, and are fully advised in relation (hereto, NOW BE IT RESOLVED at the Board agrees oes not agree) with the recommendation of the assessor and the petition be agpp~ro~ved approved in part-denied) with an abatement/refund as follows: Year Assessed Value Taxes ate/Refund ear Assessed Value Taxes Abate/Refund /f Chairperson Of the Bo rd of County nm toners' Signature I, ~YAldeQ /~. ~~ County Clerk and Ex-officio Clerk of the Board of County Commissioners in a for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from th record of the proceedings of the Board of County Gommissioners. ~j IN WITNESS WHEREOF,1 have hereunto set my hand and affixed the this _~_ day of Tu N 1° .~f~ ! y. / Month Year Clerk's Signature Note: Abatemerds greater than $1,600 per schedule, per year, must be submitted in dupCcate to the Property lax Administrator for review. section y: Action of the Property Tax Administrator (Por all abatemoMS greater than $9,000) The action of the Board of County Commissioners, relative to the within petition, is hereby ^ Approved ^ Approved in part $ ^ Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date Y V'~~ SEAL ~ Fi~Ct~~it~ {~~;''P'ETITION FOR ABATEMENT OR REFUND OF TAXES APR 0 6 X010 County: T 1 I iU ~ Date Received ') ~u~~ (Use Assessor's or Commissioners' Date S m r Section 1: Petitioner~~,,,p//lease complete Section 1 only. Date: ~~ l~(o ~~ Month Day Year Petitioner's Name: ~~ Petitioner's Mailing Address: City or Town State Tip Code SCHEDULE OR PARCEL NUMBER(S) `t o0~°7 ~9 PROPERTY ADDRESS O LEGAL DESCRIPTION OF PROPERTY ~, M onJ~R ~ Petitioner states that the taxes assessed against the above property for the property tax year ~0 are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) R ~T~HcU Petitioner's estimate of value: $ ~~(~ ~` Value Year T Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or stateme ts, has be prepared mined by me, and to the best of my knowledge, information and belief, is true, go ct, and m ete. ~/ ~ ~f ;~ ~ ~"~~i----, Daytime Phone Number l"l < LY ~ ~ ~ L- v etifloner's Sig aturo By Daytime Phone Number ( 1 AgsnYs Signature' "Lotter of agoncy must be attached when petition is submitted by an agent. If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole ar in part, the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-1t)-114.5(1), C.R.S. section II: Assessor's Recommendation (For Assessor's Use Onty) Tax Year v K Actual Assessed Tax Origlnai r,'~'~ " "_ '~ ~ ' i 1. 7~'~. • `y ~~~ Corcected .sp ~ ~ ~'7 ~ ~ .~ ,A~ba/to/Rofund ~~ ~ ~ ~~ 1 J , / L.'.:r ~~,fi' I,~ Assessor recommends approval as outlined`a`bfove` No protest was filed for the year: ~ pf a protest was flied, pioaso attach a copy of the iaoD.l ^ Assessor recommends denial for the following reason(s): , Assessor's or Deputy Assessors Signature ''Y Approved Abatement Summary Sch# P000719, New Limelight LLC, Personal Property for Limelight Lodge This abatement is based on double taxation. The owner's of the Limelight Lodge filed a personal property declaration for the furniture and equipment used in the new Limelight Lodge. The account for this declaration is sch# P000719. However it turns out that all of the equipment is leased from USbancorp who files a personal property declaration of their own (sch# P004853). When USbancorp receives the tax bill, they in turn bill New Limelight for their portion. New Limelight paid the taxes for the personal property that they filed and in addition were billed by USbancorp. This abatement refunds the taxes erroneously paid for the New Limelight acct, P000719. Tax Refund, 2009 taxes, $13,762.12 3 New Limelight LLC Pettition for Abatement or Refund of Taxes 2009 Tax Year Sch P000719 Personal property value of $2,040,000 was reported April 15, 2009 under schedule P000719 on the Personal Property Tax Declaration filed with Pitkin County. This resulted in a tax bill of $13,762.12. All furniture and equipment at the hotel is leased through US Bancorp Equipment Finance Group. US Bancorp paid for personal property tax for the exact same furniture and equipment on schedule P004853 in the amount of $13,642.48. Schedule P000719 and P004853 levy personal property tax on the exact same furniture and equipment. Pitlcin County Assessor 5~6>E,ast Main Street Suite 202 ~T~~TE ~~ ~~l-~~~ Aspen, CO 81611 ~~~IE~~E~~l~t .~S~~sSPe'a~~9~ ®a~~ ~u~ ~~t~ (970) 920-5160 ~ERS~iVAL PRt~PE9~T`~ Jarfauar~ ~ 9 ~®®~ ~~ril '~ 5, 2~(3~ ~3ECLA~ATiON SCHE®~ILE 15 DPT-AS Form DS-056 61-09 PLEASE READ INSTRUCTIONS ATTAC3iED BEFORE PRGCEEDING. {Confidentiai Data) DO NOT U E: - FOR AS ESSORS ONLY SIGN AND RETURN COPY TO ADDRESS ABOVE ~~~9 RECEIVED ~~ ~® ~®~BT~®~~ ~~ ~~L~~~®~~ ~~~~~ )'$~~~ ~ COMPLETED 1 ATF Cll IAI(`_ CJCAIAI TV n~01 iCc Ivv PIN NUMBER T.A. CODE B.A. CODE SCHEDULEIACCT. NUMBER PAGE NO. j P000719 001 2450 1 A. NAIiAE ;AND ~IiAILIRlG ADDRESS (INDICATE ANY CyANGES OR CORRECTIONS) E. BUSINESS: Start-Up (at This location) i -bIMEbIG~I--T-LO--D-C-~-INC :;;~ ' ,.,~ ~ ,, „~' ; .,.I- \~ S F t th B i . DBA LIMELIGHT LODGE `~ ~--• ~ ~) uare oo a a e us ness Occu ies Q 9 p ASPEN, CO 81611 ~ ~ Product or Service Provided EIUSIPIESS N,AAAE AP#D PHYSICAL LOCATION OF THE PERSONAL PROPERTY AS OF JANUARY 1, 200 LIME HT LODGE INC i<.ivtin ~;,,-- I ~.~i; ~ ~iFi=.~~~~~~ Lam' 228E OPERAVE -Py ASPFy~N ~ ~ 5 ~~ ~;.Yiti .%Vlr=>~..~,_,~ ~~ . ~ I hC?' / BUSINESS STATUS (Please Check the appropriate boxes ONLY). ^ NOT CURRENT BUSINESS OWNER. If you are not the current business owner, check here and provide the name and address of the new owner Date Sold It:11t NEW BUSiNE55lORGANIZATION. You must give a complete itemized listing of ali personal property. Use the first part of Section D and attach separate sheet(s) if needed. The assessor may salad your business #or an audit whether or not you file a declaratlon schedule. ^ EXISTING BUSINESS lORGANZATION. Indicate any ~lditions andlor deletions to your listing in Section D. ^ NEW OWNER OF PREVIOUSLY EXISTING BUSiNESSiORGANIZATION. You must give a complete itemized listing of ali personal property acquired in a business purchase. Include additions made prior to Jan. 1. AS OF JANUARY 1, DID YOUR BUSINESS CEASE CPERAT~NS? ^ YES ^ NO If yes, please complete below: ^ Personal Property Soid ^ Personal Property Stored Date SoidlStored If sold, Selling Price of Furnishings, Asseis, and Equipment Only: $ If Sold, Name and Contact Information of New Owner of the Personal Property: Phone Number ( ) NOTE: If sold to more than one new owner, please attach a listing of the new owners. ^ PROPERTY CHANGED LOCATION TO ON (DATE} D. REALIZED LISTING OF PERSONAL PROPERTY: Forthe most accurate assessment, it is recommended that you attach a complete itemized asset listing with each business personal property declaration filing. ^ CHECK HERE IF THERE ARE NC CHANGES FROM LAST YEAR'S DECLARATION SCHEDULE INFORMATION. IF S0, GO DIRECTLY TO SECTION H. COMPLETE THE FORM, SIGN IT, AND RETURN FORM TO THE ASSESSOR. NOTE: DO ~ CHECK THIS 80X IF THIS IS A NEW BUSINESS OR ORGANIZATION. NOTE: Include ALL expensed Assets Wth a Ufa of Greater Than 1 Year, Fully Depreciated Assets Still in Use, and Stored Assets That are Subject to IRS Cepreciation. Do not report licensed vehicles in this section. ^ tt NO ADDRONS, check here; otherwise, list all personal property acquired prior to January 1. Attach separate sheet(s) if needed. ^ ff NO DELETIONS, check here; otherwise, list all personal property sold, traded, or discarded prior to January t. Attach separate sheet(s) if needed. ITEM YFAR COMPLETE DESCRIPTION YOUR ORIGINAL FACTOR/ SPECIFY ITEM MONTH & YEAR FIRST ID N0. ACQUIRED INCLUDING MODEL OR CAPACIN INSTALLED COST LIFE NEW OR USED PLACF~ INTO SERVICE 2 2006 ALL PP DISPOSED OF 2006 $1.00 5/10 :TE~I~EC ~ iJTi~~ }~ ~l'~JTi1~ jai ~~I~~ ~:~i~iai.~ ~~TU~i~. ~~.E~,SL RE°Jf`'~ n~~ v~fit~~'~T ~! ~,~~ a~~iP! c`'E ;~i~L BiG~i T i~E RE?JE~SE BILE ~i~!® RETURN TO Ti~E ASBEBrOR O~ y~ BEy ~~~ .~~'~!' ~~~, 2fl0~ ~ 1NSTRUGTiC4~S ~ OR d0@~PLET 103 Cr THIS FORM ARE ATTACHED AS A SEDARATE SHEET 'HIS ~E: URPf IS SUSJEC3 ~;, ~iiOlT ~. k~~~~l.~ E~l~llP~E~~ (Plot Leased, Loaned or ~iented~ ~ LJ item iD Numiser Descriptian /Model or Capaaty Lied 1 Z-Tabtred? - year Acquired Cheek Blew ar Used for i'caeh item: Your Installed Casa year In Use ^ ~ ^ New ^ Used $ ^ ^ New ^ Used $ ^ ^ New ^ Used $ ^ ^ New ^ Used $ ^ ^ New ^ Used $ ^ ^ New ^ Used $ ^ ^ New ^ Used $ ^ ^ New ^ Used $ 8°. ~E~E~AL ~E~~E:R (original installed posts only) DO PLOT USE PSCALyEAR t3ALAMCES Do not list mode equipment wig SMM license elates, rental decals, or Z-tabs. Furniture Machinery & equipment C~itaiixd Motile Equipment Eleetranie ~ Orrice iquipment Computers Signs Ali Other BALANCE JAN. 1, 2008 BALANCE JAN. 1, 2009 {a. ~-ilLLy ~EPRE~IATEi~ A$~E"1•S I E~PE~lEEf~ 1TEfit~S: Attach a separate sheet including the apgroptiate Federal Forms denoting all fully depreciated assets and expensed items. If you have none, write "None." year y~r Description Acquired Cost Description Acquired Cost 9. $ 9. $ 2. ~ 5. ~ 3. ~ 3. y 1°ii. LEASED, LOANED, t;3R REI~~'ED PR®PERT`~ taec9are Progserly ~3wrned by t~lthers. did you have any leased, loaned, ar rented machinery, equipment, iuaaaiture, signs, vendaug machines, Sete., at tills location on January 1? O' ales ^ No If you checked yes, list the iteans below, snowing oevner's name, address, and telephone number; property description; tc. if any of the leased equipment listed is capitalized on your books and records, please check the box at the begiatning of the hate corresponding evitn the name of the Lesser. if adclitional room is needed, attach a complete listing of all leased personal property. If you checked no, go to Section T to complete this corm. Owner /Lessor's P°.ame, Address, Telephone Plumber Description including Model/ Serial No. or Capacity New or Used? Total Cost of Lease Original Installed Cost Lease Number Term (From-To) Annual S Rent 1i.9. Personal Property ^ ^ New ~ $ ~ ^ Used ^ ^ New ~ ~ $ ^ Used ^ ^ New ~ ~ $ ^ Used I"1.2. i~lO~lle argUlPnieht Licensed! ~-Tabbed. ^ ^ New ^ ^ Used ~ ~ $ ^ ^ New ^ ^ Used ~ $ $ ^ If purchase or maintenance options are included in the total annual $ rent shown above, check here and tumish details. 1. IS THERE ANY RENEWABLE ENERG`f PROPERTY (e.g., solar panels, wind turbines, hydroelectric property) AT THIS LOCATION? ^ Yes O•i~o IF YES, THE PROPERTY IS: ^ Owned ^ Leased ~. DEOL:~RAt~I®~ TFIIS fiET3.R~'tPl IS .ti8~~i.T T~ e~I~~IT "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my imowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in this county, Colorado, on the assessment date of this year; that such property has been reasonably described and fts value fairly represented; and that no attempt has been made to mislead the assessor as to ds age, quality, quantity, or~saiue." 6 39-5-t07(2)_C.A.S. PERSONAL PROPERT`( GUNNER(S) FEDERAL EiViPLOYER IDENTIFICATION NUiViBER (FEIN) ~%~t.-' ' '~`"~ ~~tf ~ `' - ,~ --~ 1 %':t;S:. /lJ~ ;i , ;\ , ~, NAME OF OtAINER PRIrIT iVA~AE OF PERSON SIGNING ' ~ .?~~ ~~'' =~` }~-% f%.,~ ? ~ ~. i y'~~ -`?:T,i '- _~~ ~~-'' HOiIE ilUN1BER E-P/IAILADDRESS ~~"-~r`' r 'r f' ~i~ ~, ,~ l :i'!-1r `.,,,,~' FAX lU\f1BER li ~"_ "~_` - ~% -~/ SIGNATURE OF Oln/iVER OtR aGE~1T i ~~ ~ DATE ` ;' ! -< !C ;~ i ~ lf ~; :: ,: ~ I ~ ^ Check here ii new agent. II new agent, submit a letter of auth onza~ion ~hften iiling 'this tom. Pt ;cs~Sl= OOI1rlPLETE, Sif~P3 ;a.ND a=sETl3~?O s''t?I= ~~SE:~:~~ys~^~s~.3 +=`a~ ~ErOtRE ;~v ,r'sl'e_ ~5, ~C~G~. ~,~ ~ ~ ... ~, z ~ ~ a 1 O Rd Rp Y -~ EC ,~ P O ~,~ O~ R' ?' ~+ ~ ~ ~ Q ` ~ ~ j ~~~~ NQ S ~ ~~Y~n ~ h '~, ,~C Z py~ ~ ~ ~ ~ G Y ~~ ~ i~~ N t~ '~ Q Amy, .,~.~ r ~„ $ ~ ~ ~ ~' fi om n a o ~ ` m O ~ N Z r4 ' ~ n Ott m ~O o -'~ ~i~ 4 ~}. ~ H ~ -...... t~ `«J Z O~ n m fi~~ z o~c~noc ~O~Z'n' Z 2 r ~ Q ~ '~ ~~~ a ~'_.-- ~~% r, °~ O p A ~ ~ ~ ~ o c~ , a 3`~'q o ~ O Nr, , G ~ N s ~- ~G ' ~ ~ G k 6 ~ NNE ~ p1 Lw i G? n z b f _Q G ~ a ~~ ~'^ g 41 ~, s,;cn a ~ o a ~ coo N a°~m ~~'is ~ ~ ..i 4..1z m Cp+ 7~ N (, x m ~~51 ~ ~iL ~ ~J ~ NC, 941 . ~ a N --pp ~• ~ ~~¢ NN N 41 - ~~ Z ~ R itN ,L O ~ ~ t~3~ fi N Q N~ '~.a ~ O'a p ~ '~O~ Z r ~ Q ~'~~ O ~ 4-~Q 2 Q,~' ~ Q-'X G ^il ~" ~'x0 ~ ~ Cry 'O N Z _ C~ O 9~ `~' ~ ~ ~ ~ ~ ~ ~+ }3 N C~0 N ~ A1. Tr ~ ~ ~ N ~ p;N ~ ¢ N Q ~ ~mm ~ ~ ~ ^"~, •-~ ~' . 2 ~~ -~ ~ ~ (~ 2~. G r ~ ..p ~ ~ fi • ~ +~ ~. 0 N cn ~ r° ,y'C,+ ~fi fir .~-~ 9` to ~ ~+ ~ ~+-4 d CJ -4 s"n :~ ~ C1 h ~ ~~ ~p ~, 9 ~4 a~s+n~,yN°~ r'i ~~~ ~~ ~ ~ I ~ ~ .! ~(~' t11 J. G~ ~, t © ...A -~ ~, a o QQ ~~ d ~~ ~ p p ~ ~ ~ c~i~~ ~ qp~ ~ ! ~ Q ~ O ~-" t ~ ~ N ~ .- ~ "' sy ~ Q ~ ~ ~ ~ Y J c31 ~ .P cr? i o _~ ~ ! Oti f.li -AP W N r O ~D 00 V ~ ~ ~ ~ r ~y bP ` rt .a ~ ~n n~i ~ a ~ Wa- .Wi rn ~ ~ w °" ~-, ~ "~ rr rn ~ ~ ~ rn rn ran rn upi D ~ ~ rn r~ rv N ~ m ~ ~ N ~ ''c 2 y ~ p ~ Z lJl l!I lf1 r ~ r r O 'p _ Imo. `~.1 .Rr 3 ~. ~ ~ ~ -ti ~D ~ ~~] N ~ O fl r Z V ~ fli Gt O ~ O ="-~ ~ ~ ~ to ~ ~{ -{ o 0 0 o N a o No o N ~ Q ~ ~o ~ ca ~ ~~a ~ ~ +~r `n Q N r N ~ Oti j O W N OD O O O O ~ ~ ~ ~ ('1 W f~J1 a ~O OO `~ o-.. W O O p O O O ~ O ~ ~D ~p q O rr N N ~"~ .~ ~ ~ N W V V N ~ ~ QW~ ~ tit~11 W ~ W {T W O ~ `~ ~ O O O O ~ CJ ~ U1 Ul ~ `~ O O O O U1 Z W O O O O ~ O O O O O ~ ~ W~~, Q~+ N W y0~6 W ~ `t~Jl O N ~ ~ ~ W ~ V -~ .~A 'N"' ~' ~ ~ ~ N O ~ ~ ~~+ •~ W ~ ~ N W rO~D W tio~+ yt~71 i6 OD T ~ I ~ C'~1 ~ r W ~ ~' d ~D GD ~1 ~ N f.. N p ~., ~ ~ Q' ~ ~ p, r+ C6 O C+ (y ~ W W O~ W O 1 ,~ + 1 1 j jam. ~~''~ Il 1 'a I~+ 1~ t 2 ~ 1Y l ~ ~ ~ n C 1 a li i,l~,,~ ~pNp1a .~ .. ~ I + ~) ' ~ ~ C 1 '~ ; 1 m ~~ i tF a + '~~: ~~ ~~!' I ~~~ ~ ~p'~'1 ~ r ~ w w ~ ~ 1 ie I~ ( ~ ~ ~-~ ~ 1 CO ~j ... ~~~ ~,1 ~! III- FI;i _ ~ ~ ~ ~ W ro f o tllf v m NUs - c ~,°pmz~ P m°°~Q°' ~qs~~ 2 ~ G~'a~~n r ~x~ ~~ ~ ~~p°rn ~ 1 '~ ~ d tP "~ G Sy 2 RS 65 coa ~ ~ ~~°a ~dZrn ~ ~ w c~% cfl Z ~ o cs+~ Zc'~ d dG ~ ~' ~'` ° Z 2~} -y ~ ~~ S Cf 9 Cy O ~~R+.ZdG~9 m '~ c'~ ~,'v~9m2-~~'m Q N n a cp~fidZ~'x> y p~'~,~,-o°Q N N~ ZO ~d-a a'w ~ o ~{"~Z;d"' to 0 5n ~~, ,.~ o fi J~J~ v y ~Q ~~ ~ 2 'I~ N m2v~ dG S ~ t'n ~ A d Cy .-~ a' -r. N ~~ CCU, GAfid~4 A o~yy~ =' my~ ?v ~ ~~ R' m ~ vscri 2 sly ~'' ~~~.~ i> w m ~°~ rngx w ~,~ c~OdN~ W •d ~ Z y ~ ~ ~ ~~c~a~° p~, G 2 ~ ~C"~ f C~ cn y p .~ G ,, s9 9 ~ts'` ~ ~ ~~ , w ~ -y ~ o dy o,~ ~ ~~~ N n Q ~ '~G 'y.~ ur,. Cn y ~ ma ~ ~Qm ~G2~ o ~ ~ O o ~S} 'm ~? ~~ t s> ~` ~ ~ d ~ C7 :.a P a a -' -o a~ ~, ~~, t~3ti m y l A w C 7 n O a rn .a ~o m 7 0 . [ ` ~ C '1.\' e C `~ (~ ] C ` 1 < ~ r ~` r ,(~ v a~ 0 4~ 0 y ~' ego ? A ~ ° [; ° ~~ Z cn N O ii O C O ~ "'js ~ O O -~ O N 0 ~ b ~ ~ ro ~ c,~a ' O b O O ~ C C M a ° _. ~ ~ n~ ~ C 3 n O m ~~ro Q ~ Q `: ~ o = C1 C ) 0° '' ,'~ (D O ~ - y 2 2' x ~.* c TI o ~ _ ~ ~ ~ ~ ~ 0 ~ ~ tD ~ ~ ~ o ~ c ,,,~ ~ ~ r k ~ 'fl N ~ Q. O ~ o y o '"' 0 ~ ~ o ~ °° a w W ~ O d 0 o "~ O O O O O N Z rn ~~ ~ A z r .o o e ~ m = ' ~ r r r n N w w ~ ~ N V' N v' ~ .j N Q N Q w C C w ~ ~ ~o ,~„ ~ ~o H co ~+ ~ a„ S ° ° x z z ~ ~ ~ ~ ~ ~ ~? g' " v w ~+ .- N N '=' =' N ~ .p V' ~ ~. ~ -P ""3 ~' N N 0 O ~ ~ C ~ ~ Oo o 0 O O [.J 1 G\ Ga Oo C-1 ~O