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TR-2014-44 TAX FACTOR �2�I4-yy 7A,e �ac12Y �. w-0vt CL l TR 2014- 44 A RESOLUTION ADOPTING A RESIDENTIAL FACTOR OF 0.823463 PURSUANT TO MASSAC'HUSETTS GENERAL LAWS, CHAPTER 40,SECTION 56 Sponsored by: Mayor Richard A. Cohen WHEREAS, beginning in Fiscal Year 1989 the Agawarn City Council began adopting< residential factors of less than one (1) pursuant to Massachusetts General Laws, Chapter 40, Section 56; and WHEREAS, it is in the best interest of the residential taxpayers of Agawam to adopt a, residential factor of less than one(1);and WHEREAS, it is in the best interests of the Town of Agawam to adopt a residential factor of 0.823463; and WHEREAS,this factor represents a shift of 148. NOW THEREFORE, THE AGAWAM CITY COL i1CIL hereby resolves ,after conducting a public hearing to adopt a residential factor of 0.823463 pursuant to Massachusetts General Laws, Chapter 40, Section 56. DATED'THIS F' o -&W- 2014> -L!LPER ORDER OF THE AGAWAM CITY COUNCIL- Qsf Christopher C. Jo President `' ' APPROVED AS O FORM AND LEGALITYLAW L ' . Vincent Gioscia, Solicitor MAYORAL ACTION Received this 0"4+1 day of 2014 from Council Clerk. 1-7 Signed by Council President this day of "PROVAL OF LEGISLATION By the powers vested in me purjuant to Article 3, Section 3-6 of the Aga A Charter,as end4 I h eby approve the passage of the above legislation on this MA day of 2014. Richard A. Cohen, Mayor DLaAEPP tOVAL OF LEGISLATION By the powers vested in me pursuant to Article 3, Section 3- of the Agawam Charter, as amended,I hereby veto the passage of the above legislation on this day of 2014 for the following reasons}: Richard A. Cohen,Mayor RETURN OF LEGISLATION TO COUNCIL gLERK Returned to Council Clerk this I I dayof 2014, � r3r A�g Pagel cif3 Song 19 Unit Status : FORM ENTERED AGAWAM 2015 Jurisdiction jAgawam-005 L-j Fiscal Year 12015 1 LA4 VALUES FFCV PERCENTS Residential 12,056,43.4,096 Res% 311109 MRF P1.6107 Open Spacelo 0S%P.0000 175%Shift P,0000 Commercial 1250,219.394 Com%F,8959 Chapter 3P.0000 Industrial 1215,241.830 Ind% 7 6523 Historic Low%159,3317 Pers Prop 1290,865,960 P P %11 0.3409 Prior Res% 1,5762 Total 12,812,761,280 Total %1100.0000 Lowest RF P1,6107 INPUT OPTIONS OPEN SPACE DISCOUNT Estimated Levyla Resid Factor o 823463 Selected 0 S 10-0000 Selected Discount CIP Shiftil.48000 0 S Factor 11.00000000 Single'TR SHIFT PERCENTS Res%160,2041 Res TRIO 0 S%JE0000 OS TRIO Com %113,1659 Com TRIO ind%111,354 Ind TR P P%115.3046 PPTRP Total% 10U000 RESIDENTIAL EXEMFIQN Total Res Value p Parcelount,056.434:096 I Total Res[0 Avg Res Value C Avg Res Value 10 X Selected Res 10.0000 Residential ro Exemption% Exemption No.Eligible Res 10.0000000 Tot Res Value Parcels minus Exempt SMALL COMMERCIALEXEMPTION No.Eligible Com Parcel.10 Selected Com X Total Value of Total Value toto Exem% be Exempt Total C&I Value F65,461,224 minus Exemption Signatures Signatures for LA5 0 (Board of Assessors) (Date) comments: Certification I hereby attest that notice was given to taxpayers that a public hearing on the issue of adoptinq_the ax levy percentages for fiscal year 2015 would be held on[- (date), 7M PM (time), at Roberta Doering Middle School f(place),by Newspaper Advertisement and posting on Public BuNtin so.,j(describe type of notice), 0 https://dIsL,,ateway.dor.state.ma.us/gateway/Private/WebFormsffaxPate/La5Options,a,;px 11/17/2014 Page 2 of 3 (Clerk) (Date) Comments: e hereby attest that on (date),ITOO P (time),at die School (place)a public hearing on the issue of adopting the percentages for the fiscal year 2015,that the Board of Assessors presented information and data relevant to making such determination and the fiscal effect of the available alternatives at the hearing and that the percentages set forth above were duly adopted in public session on (date). The LA-5 excess capacity is calculated as t0,t7is.3ss; 9 We have been informed by the Assessors of excess levy capacity ��prs,aa 2s Signatures for LA5 Certification For cities: City Councilors,Aldermen,Mayor For towns: Board of Selectmen For districts:Prudential Committee or Commissioners El (Authorized Signature), (Date) Comments: n (Authorized Signature) (Date) Comments: C (Authorized i natur r' �. (Date) Comments: ( i" Q (Authorized Signature) (Cate) Comments: l] (Authorized Signature) (Date) ' Comments: C:l (Authorized Signature) (Date) Comments r f 0 (Authorized Signature) (Date) (( t Comments: https:H ls`,ateway.dor.state.m .uslteteway/Private/WebForms/Ta Rate/L 5Options.aspx 11/17/201 Page 3 of (Authorized Signature) (Date) comments. View Edik List Status gf TaxRate Viewktre a,. Farms View Lost Updatteir Infnrrr%aki4n alc�alate��iw� Print Subrrrit �k��r htip :// is2ate av dor_state.ma..us/sate ay/Private/Web ' rm,-,/TaxRat /La ►ptions,as x 11 17/2014 AGAWAM CITY COUNCIL The Agawam City Coun- cil will conduct a public hearing on Monday, Nov- ember 17,2014,at 7:00 pm, at the Roberta G. Doering School, 68 Main Street, Agawam,MA to consider the adoption of a Residential Tax Factor pursuant to Massachusetts General Laws, Chapter 40, Section 56 as submitted to the City; Council by the Mayor on October 29,2014. The Resolution (TR- 2014-44) is 'available for public inspection at the City Clerk's Office, 36 -Main Street, Agawam; MA between the hours of 8 30arn to 4:30pm, Monday through Friday. It is also available at the Agawam Public Library,' 750 Cooper Street,Agawam,, MA and the Agawam Senior` Center, 954 Main Street, Agawam,MA. BY ORDER OF: Christopher C.Johnson t; President of the City Council 10�%31?/14 a TOWN OF AGA AM AUDMNG OPPANTMENT,TOWN HALL,36 MAIN STREET,AGAWAM,MA 01001(413)726-9707" INTEROFFICE MEMORANDUM --- TOE. Joseph Mineo, Chair of the Finance Committee FROW Cheryl St. John, Town Auditor cc: Chief Erie Gillis, Solicitor Vince Gioscia, Mayor Richard Cohere RE Memo dated October 21, 2014 DATE: October 23, 2014 The following is in response to your interoffice memorandum dated October 21, 2014 regarding resolution TR- 014-4 : Has the vehicle already been purchased by the Police Department prior to the council acceptance of the rant? Did vou receive a request for Payment or a Purchase Order? The Auditing department received a request for payment in September from police department, along with invoice 'IV-1 1 50 from I HO Municipal Vehicles dater August 6, 014; The Police Chief and Mayor signed the request which states that they "certify the materials and/or services have been received". When I received the invoice I spoke with Sergeant Donovan and told him I could not pay the invoice until the grant was accepted by council. The council accepted the grant on October 20, 2014. Is it permissible to purchase a vehicle from this grant given the fact that the Council resolution indicates that the funds are Lobe used for"radios stern improvements, remodel of Detective Bureau and olice muster/training room and other irr7 r vements to the Agawam Police Department funds ermittin " and the state contract form provided to the Council does not specify the rant's intended ,purpose? t When I received a copy of the resolution TR-2014A2 these were the same questions/concerns that I asked Chief Gillis in my email dated October 16 which I copied the finance committee. The Chief called me on October 16, 2014 and told me that the grant was handled by Sergeant Donovan and he was out of the office and he would get back to me. We discussed this at the Finance Committee and Councilor Anthony Suffriti said the Chief called and told him that purchasing a vehicle was acceptable from the grant. I questioned whether we should amend the wording in the resolution to include vehicles. Councilor Mineo said that the resolution did not have to be amended because the council was just accepting the grant. Each department handles their own grants and they are responsible for following the grant terms and submitting the necessary paperwork to the Commonwealth for reimbursement of expenditures. Before I process the request for payment, I have requested documentation from the Police Chief that the purchase of the Ford Transit Connect van complies with the FYI 5 State 911 Department Support and Incentive Grant Program guidelines, Please let me know if you have any further concerns. If you have any questions do not hesitate to call me at (413)726-9707 or email me at cstjohn@agawam.ma.us. 2 TR-2014- 44 A RESOLUTION ADOPTING A RESIDENTIAL FACTOR OF 0.823463 PURSUANT TO MASSACHUSETTS GENERAL LAWS, CHAPTER 40, SECTION 56 Sponsored by: Mayor Richard A. Cohen WHEREAS, beginning in Fiscal Year 1989 the Agawam City Council began adopting residential factors of less than one (1) pursuant to Massachusetts General Laws, Chapter 40, Section 56; and WHEREAS, it is in the best interest of the residential taxpayers of Agawam to adopt a residential factor of less than one (1); and WHEREAS, it is in the best interests of the Town of Agawam to adopt a residential factor of 0.823463; and WHEREAS, this factor represents a shift of 1,.48. NOW THEREFORE, THE AGAWAM CITY COUNCIL hereby resolves after conducting a public hearing to adopt a residential factor of 0.823463 pursuant to Massachusetts General Laws, Chapter 40, Section 56. DATED THIS OF - , 2014 PER ORDER OF THE AGAWAM CITY COUNCIL Christopher C.'Jo son, President APPROVED AS 0 FORM AND LEGALITY Vincent Gioscia, Solicitor I' Town of Agawam E Assessor's Office 36 Main St, Agawam, Massachusetts 01001-1837 Tel, 413-786-0400 X 8704 Fax 413-726-2828 E-mail: assessor@agawam.ma.us October 29,201 Dear Council Members At the shift of 1.48 proposed by Mayor Cohen,the.Residential tax rate would be $15.741thousand and the Business(CIP) rate would be$28.29Ithousand. In order to provide more detail to the Tvnical Comparison Spreadsheet that follows this cover letter, I have provided the following information for your review. Single-Family Residential 7.714 Total parcels • 6,471 (8 %)unchanged in value, 810 increased in value,433 decreased in value The Typical Value of$209,100 is the average value for the entire class * 4,791 (62°/0)properties are at or below the Typical Value of$ 09,100 and would experience an annual tax increase of$40.00 or less 5,800(75%)properties would experience an annual tax increase of less than $50.00 Condominiums 13602 Total Parcels 1,169(73%)were unchanged in value, 365 increased and 68 decreased 1,1:83 (7411/o)properties would experience an annual tax increase of$ 0.00 or less Lommeteial&Industrial 472 total parcels combined * 425 (90%)unchanged in value,31 increased in value and 16 decreased in value * The Typical Value of$3 03,100 for the Commercial class excludes any parcels over$1 million in value. 269 of 313 parcels are under$1 million in value 9 The Typical Value of$458,500 for the Industrial class excludes any parcels over $2 million in value. 144 of 159 parcels are under$2 million in value e 155 of 313 (49%)commercial properties are less than the typical value of $303,100 and would experience an annual tax increase of$109.00 or less # 90 of 159(57%) industrial properties are less than the typical value of$458,500 . and would experience an annual tax increase of$165.00 or less I hope that this additional statistical information is of assistance to you in setting Tax Classification Factor. Sincerel K Baldini As Ossor Town of Agawam TYPICAL COMPARISON FY 2015 $53,760,887 TAX LEVY 10/2812014 Fiscal Year 2014 Fiscal Year 2916 TYPICAL COMMERCIAL PROPERTY "s 1" Falcue Value IN&l 00 Shift 1.443 1.44 148 1A6 1.47 1.48 1.49 1.50 a ax P ta X Rate 27.9 Factor 0,841862 0.838174 0.834496 0.830819 0.BZ7141 0,823463 0.819785 0.816107 'tax $8,466 Rate $27.33 $27,52 $2711 $27.91 $28.10 $28.29 $28.48 $28.67 Tax $8,284 $8,341 $8.399 $8,460 $8,517 $k575 $8,632 w890 Difference -$182 -$124 $ (67) $ (6) $ 62 1 $ iog $ 167 $ 224 Fiscal Year 2014 Fiscal Year 2016 TYPICAL INDUSTRIAL PROPERTY it wo.goo aluo P58.500 I" Shift 1.43 1'" 1.46 IA6 1.47 1.48 1.49 1.50 ax Rate 27A3 Factor 0.841852 0.838174 6.834496 0,830819 OM7W uz23463 0,819785 0.8161071 x [a $12,8061 Rate $27.33 $27.52 $27.71 $27.91 $28.10 $28-29 S28A8 $28.67 Tax $12,531 $12,61a $12,705 $12,797 $12,8154 $12,971 $13,058 $113J.145.39 Difference -$275 -$188 $ (iol) S 19) $ 718 $ 1166 $ 262 $ 339 �Fiscal Year 2014 Fiscal Year 2016 TYPICAL SINGLE FAMILY HOME 'Value $209,100 Shift 1.43 1.44 1 AS 1.46 1.47 1 A 1.49 1.50 ex Rate 15.5 Factor ozoe,52 OA38174 0,834496 U30819 0.827141 0.823463 0119785 0-8161071 $3.25 Rate S16.09 $16.02 $15.95 $I&S8 $15.81 $15.74 $15$7 3151W Tax $3,364 $3,350 $3,335 $3,321 $3,306 $ 2623,291 S3,277 $3, f Differenoc $113 $08 $ 84 $ 89 $ 54 40 S, 25 $ 10 ° k y v p Socitoeconomix County School Structure K to 1 Form of Government +;+ or *. Q,, nC*l l +:+ cool Committee 13 Population 28,F705 2014 Labor Farce 15,779 2012 Per Capita Income 29r558 Land Square Miles3. Unemployment Rate #++ 01 .1 Standard & Poor's Rating Services oodyr"s Bend Rating Aa2 PROPOSED * Afta 0 FY2o15 Tax Classification Assessed Classification Tax Rate Tax LevyVales Residential 15.74 32,366,247 21056,434,096 Commercial 28.29 71078,092 2`50,r21.9,394 Industrial 28.29 6,088,663 215, 1,83 Personal Property 28.29 81227,884 2901865,960 Total 53,76 0,886 2,812,7E i,2 0 " A"' 15 CLASSIFICATION BREAKDOAVN PROPERTY VALUE PERSONAL 10% INDUSTRIAL a RESIDENTIAL ®COMMERCIAL COMMERCIAL Aklb,, O INDUSTRIAL 9% ®PERSONAL RESIDENTIAL 73% RESIDENTIAL 2,056,434,096 COMMERCIAL 250,219,394 INDUSTRIAL 21.5,241 ,83t PERSONAL 290,665196t TOTAL 2,812,761,280 Pv 0 14 AVG. SINGLE FAMILY TAX BILL SINGLE ASSESSED AVERAGE TAX FAMILY MUNICIPALITY VALUE PARCELS VALUE RATE TAX BILL SPRINGFIELD 3,436jK400 26,079 131,774 19.71 21597 HI GEEE t $lj30 1119� 1691204 1 .51 21794 AGAWAM 1160711811120, 71106 Z11 115.4 HOLYOKE 952,158IW3 51327 178,742 19,9 314 WEST SPRINGFIELD 114 , 1 , ,99 42,20 1 .41 31646 NSTFIELD , , , ,34 V4,165 18. 41 SOUTHWICK 735,91,50 31 4 ,4 3 171 41102 EAT LONGMEADOW 1 1 X1871110 1 9 250,116 20.17 5,120 LO GMEA O 17 , ,10 144 36,483 23.15 7158 TAX RATESU UN I N FYzoi5 PROPOSED TAX RATIE $15,974 Residential $28.29 commeirdaR MuniciipalitV PY Itasidential C rnercaa1 Zodustrial ,+CAW M 20X2 14.40 28.46 2013 r 5.60 27.79 2014 15.55 27.93 +CHI+COPEE 2012 14.93 30.83 2013 22.5.74 31.40 201.4 16.53. 29.60 EAST LflFN GM !1`PM► 2022 ILS-85 18.85 201. E 18.62 18.62 2014 20e.47 20.47 HOLYO'KE 2012 1.6.85 i8.5 2013 18.35 39.97 2024 19.04 39. "4 LONGME,i DO 2012 19-68 19.68 2013 21.54 21.54 2014 23.13 23.15 ' 0► 0THWXCK 2012 24.23E 14.23 2013 1.548- 15.48 2014 17.06 17.06 SPRXNGFIELD 2012 19.83 39.99 2013 29.73. 38.98 2014 X9.71, 39.04 WEST SPRIT'+` GMELD 2012 17.25 35.64 2013 1+6.44 32.86 2014 16.41 31-99 WESTFIELD, 2022 16.13 30.36 2013 1+6.72 31.09 2014 1818 33.84 2014 CHART OF SURROUNDING TOWN SPLIT TAX RATES 4500 ----- - ---- --- _ • 4. II H0LYOKE SPR{NGFIELD 4-0.00 ,. .._...._ . 3500 .:,. WESTFIEL WEST SPRINGFIELD CHICOPEE 3000 o Residential AGAWAM +i 25.00 --= _ _ _. .. } C]Corrtmerciaf ,..-I Industrial !?` Personal Prop. 20.00 F s .: x i 10.00 — T r:' 0 0.00 y m $15.551$27.93 $16.51/$29.60 $19.04/$39.74 $19.71/$39.04 $18.41/$31.99 $18.18/$33.81 CALCULA11OL4,21F THE LOWEST POSSIBLE RESIDENTIAL FACTO CHAPTER 200 FOR FY 2016 —AgAW—AM 1. Last year's chosen residential percentage*(Residential only, not R&0). 61.5762% 2. This year's MRF using a 150% shift to Cl P (from LA-7). 81.6107% 3. Minimum residential share(R) in currentyear using 150%Shift to CIP. 59.6663% If#1 is greater than 93,jM 1 You may shift only up to 150%to CIP and#2 remains MRF. If#3 is greater then 0, go on. 4. Calculate a residential factor using a 175% shift to CIP. 5. Multiply this new residential factor by this year's FFCV residential percentage(R). 6. What is the lowest historical residential percentage since the first certification(R). If#5 is greater than#6, STOP! You may shift up to 175% to the CIP and#4 ,is the Lowest Residential Factor. If#6 is greater then#5, go on. 7. Take the lowest historical residential percentage,#6 divide it by the current residential percentage at FFCV the result is the lowest residential factor allowable(it may not be less than 50%). B. Multiply that factor by FFCV of the open space, add the new R% and 0% shares,take 100% minus (R+0)%total to equal the new maximum C I P percentage share 9. Divide this new maximum CIP share by FFCV of CIP share to determine the percentage of shift, (this may not be more than 175%). Residential share in the year before first certification may be used if assessors document it was lower. gate, 10128/2014 920 am Page I of I DEPARTMENT OF REVENUE MINIMUM RESIDENTIAL FACTOR COMPUTATION FOR FY 20`16 AgLAWAM City/Town/District A C Class Full and Fair Cash Percentage Valuation Share 1, Residential 2,056,434,096 731109% 73.1109 2. Open Space 0 0.0000% 3. Commercial 250,219,394 8.8959% 26.88910/6 4. Industrial 215,241,830 7,6523% 5, Personal Prooertv 290,865,960 10.3409% TOTALS 2,812.761.280 100,0000% l Maximum Share of Levy for 150% X 26.8891% = 40.3337% Classes Three, Four and erso l Pro rty - Lines 3C+4C + 5C Max % Share Pnape I L I Minimum Share of Levy for t00% 40.3337% 59.6664% Classes One and Two: Max% Share Min %Share Minimum Residential Factor 59A664% 1 73.1109% 81.6107% (MRF) 1:Ei iA Share Lines 1C +2C Minimum Residential Factor MINIMUM RESIDENTIAL FACTOR 81 V07% LA7(6-96) Chapter 58,Section 1A mandates a minimum residential factor of not less than 65 percent. Oate:10A2W014 0,23 am Page 1 of I TAXFLA7 What ff..-scenw1b WOMS"Ot CLASS VALLe 101 72d420 00000 aIdCe 77249 10"0 1000= W61491 0 46 `W 4t5MO1 r614 ,' 53.78.,6v 1904' 1930 .!f sO 19 SU .alai .4F' q�1,i34,I M 73 11109% R&O% 102 99 M" F7.57„11 0 00W 90730 7 WU 40 5478. 100.1>000 33.016;"3 0 4 470145 4.1W741 5 670,509' 53 73d OV ;8 87 1950 1:+50 19L50 08 M0 73:1109'.1`i' 1.03 A3:6M 72; D.C>044 91627 76610 106612 1000b00 30014,314 0 4S25,970j A237380 S.M.163 5379:507 c6B0 ', 1962 11169 14.04 Cc= `,M4,Z$L1e4W94 6. 1.04I 955280 72 WU OMM 02547 7.0581 10.7540 100,ODD0 38.i24,916 0 4,9°13,795� 4278.520 ,7t "A 53,m' :1383 1944 1966 toile' Ind j16aAIJ13.0 7."23% CIP% 1.06 OB.1811 717804 0bow 9$kw 50349 10B580 1DDJWO 285W,258 0 5.021,520� 4,310560 t1,48713W 53,MM7 10.76 7007 2007 20.07 PP 10 26.8991% 106 971M IIA975 OMW 9 . Bill$ 151. 14 1000000 UWAN 0 6099:445 4780,799 5,897944 6178 OV 1889 2428 2026. 2020 TOW ;;5'Ia�,7$1 1 100.80M, 1101 9714M 74.?,06 0.... 9.5119 61400. 110049 100 36,201141 0 5.117;,M 4;401,99 5.948.538 783.481 1367 2045 20.45 2045: PA 047 #70 COMLtM DATA ENTRY too 97.OM 7QOW OADDD 9.8075 62646 it. 100,00W M 14&W D S=Ift098 4443,078 8,004.132 147 at? 1I155:. :2064 20.64 2004. CLASSIFICATION OPT1 NS 1.09 iI WOM 70,000 oWW 0 5 8 34P0 11,7716 100 a000 3a,004.024 0 5.712 silo s 48421h 6,05n.72S f,, ?W t7 1.0 40 A" 20 V 7053 I,10 as=1 704220 0.0000 p'r-% SA176 S1,Yd50..c 100,OM 37, 0 SIM744 4.576.358 0„118,319 &S M ev lit41 21.02 2.112 2.1W atta1:1*=Ft I v 95:9544 70.3537 0000D 90744 44941 114744. 14000100 3771*001 0 5 S49 4,588,497 UX113 a3i51i. 7 1834:: 219.2 21.27 2tv:. Smiali Commercial IV 26.WN 00.6847 00000 9:9834 85700 115819 100.D000 37,570;340' 0 6 368 39A 4;601,637.. 5,2X507 53760887 1c77'. 214� 21.41 2141. ftemptioa l i3! 96.21M SOM 53 00000 10,05n 9.6471 11M 100,MW 37,425,791 0 5,4w,216 AM.R7. 0282.101 5a rwc97 1570 21 Go 27 Cd 2160 L.C1/Y 1.14 949610 1`13W 0.0000 101413 4.7237' 11,7101 toa= 37 MI 0" 5452.044 4 880 916 +A311%4 S3 d"5^WI 1613 71 79 21 M 3i 79 1,15 9AAM 89:07,15 00000 102302 OLS= 11.4971 100.00W 87,188,074 0 51490,089 4.731,055 43393.M b3'Aorh4. "0W e160 21.90 211`W Q tedLevy 1.19 941154 111.om 490000 103192 08761 119955 ion DWO 38.M115 + 5,847,89x 4,772'9G. 6,449,M 53.100,461 1799' 22,11 22.47 2217 19.11 SingloTaxnate, 1 t7 931416 O&SW AD M W IOAM 8.9532 IMM 10C.0000 36.641,$$7 0 6,9S.S11a 4 B13�335 6404AM 5.81M 4 11 W 22,35 2233 2130 114 033M 0.0000 1 71 9.0299 12 5123- i00 36,702,D99 0 5.8.43344 a 4?V 6,50 53=, WAS 22.6$ 7l*�3 72,E 17t@t This table should be used for plarming 119 930121 6:+:W 0 0 COW 10 501 9 IM 12.3057'' IMODd0 36 5W,"D D 5,601 100 41 .614 6.G"MA 53.rr,0 w0 1/14 v;"74 2274 22 3 purposes only.Actual cakutotions may cOffer 81d ztyT due to 1Y tmilft For i'ftwi 1,20 216443 07.T9 40 O WDO 106760 0.1034 12 409 9 100 0IXf0 36 41102 0 a 739 994 4:946.764' 8 47#257�, 53 73C 68P 17.77 77 04 7?y4 22,04; 0a�4tLR Ji,CQi1t�1I4k00 Rs9G'a�i4 1,11 92,2746 874841 00000 10.7640 9 25W 1251 100.0000 35,M 324 :0 5700.019 *977,893 :S.726;851I S3,73088' 17A4: 7;l13 2.313 2113 df 122 91:8007 871953 0OD00 10AW 0,53M 128150... 100,MM 34124.165! 0 5,834544 5010031 6,702,4457+] 53T60+'.�' 17sY 7t17„ 23.32 2332' 1.23 91509 Be QM4 0 0000 10 000 9 4124 12 d194 100.0000 35.980,207 0 SAVA58 5,780.,73 6,08.0394 53.760 687 17 50 23,51 23.51 2151 12A 91,1731 858475 0;00D0 111, 948a9': 12A226 100 UM 35LMAM 3i S. 204 5 01.321 6 OPIATT3 a3,✓#'1,847 1+43 23,70 2370 22.70 1125 VD:i1364 84. 11.1199 1 &5654 12 WQ 100.0000 35. 1Aw 0 S.21%1:9 Sc 42 4S2a 8 949 74, 53.713:.58i 1/76 nos 2k1 slags I of'4 10/38}2014 9t44 AN t rtt�salal Yr 1et1u What'ff..SCmarto Warksh@61? I I-M 9043707-U 00 112086 GAA19 130M 1000000 35,540 0 6;025.94a 5.18&6W 7.0W820 53780837 1729 24.00 24.00 24.08` 177 90"069800 1127" 9.7185. 13.1330 1000000 35.401.979 a 6,073.709 5 27`.731 7%O.41a 53,760.837 1727 , 24.27 24.27 2427. 1X 691020 $55819 00000 113087 07250 1323a4 100.0000 352-57,415 0 6,1215W 6.251i,67t 7.1113000 53.760AV 1714 24.46 2446 24A6 -1.29 592342 8S.3130 0.0000 11.4/57 9.8715 13.339a I00.0DD0 35.112,050 0 6.169410 5w7,010 7.174.6C2 53,763.981 1707. 7485 24M 21Ad 1.30 009054 65.0441 0.0000 I I.WAG 9 9480 13L"32 100 0000 34,966290 0 6,21724.3 5.348.150 7:277 IB6 63 M0.687 17.00 2485 24 C5 24.65" 131 06 MMS 84.7752 0.0000: I I.6636 10.0246 135405 100.0000 34:873.740 0 0.255,068: 5.369290 7282.709 5.3.760:80 '6:93 2506: 2'S 04 26:CA 112 B8.2309 64..5003 :0:0000 117426 10.1011: 13.0300 1000000 34,879.181 0 "12.893 5.430,429 7.339383 a3,760637 18.00 2523 2523 :2523. 133 47.0631 :642376 QCD00 11.8315 10.1776 13.7636 1000000 34,534$23 0 6.360,718 bA71,569 7.393,97T 53.780.OB7 1879 2542: ;5.42 :25.42. 1.34 874953 G3.9E36 0:0000 lIZ05 t0:7541 13SW 100,0000 34390,065 0 6.40a,543. 5,512.708 7."9,571 53.780,867 1672 25.01 76a1 25.a1 1,35 671716 63:6907 00000 120014 10:3306 13.9503 1000000 34245.5D6 0 6.45a.;180 5;553,64a 750b195 53,7&O887 1665 25.50 25170 26.00. 130 S6.7597 63,4308 00000 12MM t0A072 14;0037 1000000 34100948 0 0,104,193 5.564.988 7SB0.758 53,700.887 10.58 25.99 26.09 2500 1.37 6839t9 03161) 00090 121873 10.4837 14167. 100.0000' 33,956:389 9 8;552,018 5,636." 7,616,352 : 53.7W. '651 28.19 28.10 25i4 138 a60241 62:600 00OW 122763 10.5802 442705 100.1000 33,811831 0 8,690.843 5,677267 7671.946 53.ACA '644 28.37. 20.3C 28:30 139 858584 62.6241 6.0000 12.3857 19JUX? 14 3739 1 100 0DW 33,067273 0 E 647,6By 6,710,407 7 727.540 53 796M7 1637 28.57 20,57 2657 4.40 852888 92ASS2 00000 12A542 107133 144773I1000000 33,522.714 0 6,WS,493 5,740,540I ?.'M,134 5&76OfA7 1630 26.76 28.76 26:76 141 04.9208 62:0863 0DOM 125432 10.7698 146307 100.0000 33.370'W 0 6743.310 5:000,506 7;036,727 5d780.897 10.73 2 15 2615 269s 142 545530 61,4174 00000 12,5321 10.06a3: 1465ei 1000000 33233b9b 0 6,791.W 5,WA25 '7,&MA21 S.ATWA77 10I0. 2714t 27.14 27.14:. IA3 84.1052 615485 0.0000 12.7211 109426 1a.7875 100MOD 33.089.039 0 6A3a.966 5,662.%5 7.949.915 536750667 1509 27.3' :27.33 V.33: 1.44 B33174 B1.2798 00000 12`DIM ' 0184 14BB10 1000000 37,944;461 0 8,a05.793 6;92A,iffi 6,G05.S19 53,760.987 1402 2752 27.62 27.52 146 93 4496 61 0108 0.0070 12.8W 1 f.0999 149044 1M0000 32,799 222 0 6.934018 S 663.244. 8,051 IM 5%750.887 15 9$ 27.71 27.71 27.71 140 83=19 60.7410 0:D000 12GM i! 11.1124 1S0976 100.0000 32.055.304 0 6.982.443 6.0%384 a!16.e98 S3,760:G87 IS88 2191 T7.91 27'91 1.47 a2:7141 60.4730. 0:0000 130780 11.209 152012 100.DD00: 32.510" 0 7,030,2W 6.047.523 E:72= 53.76008 i561 7410 AID 2610 i i,d8 02;:41£i 002041 0.0000 131859 11.3R55, 15,9340 100.0000 32.300;247 0 7.978092 6:6116,053�. a,221884 53,760.067 15:74 2879 2S29 2779 : II S 146 191:SM "SO.= 0.0000 13:2640 ,1 4= 15:4080 100.0000 32 221.09 0 7,125:917 8:.29,8030 &283 470, 59,760.C6/ I b W 2846 :X At-, X 411 : 1, ISO 81SI07 $9.6603 0.0000 13.3430 It476.9' 15'5114 '00.0000 32A77:131. a 7,1T3,742 6:176,942i 0339.072, 53.7WN7 1560" 20.07 28.57 70G/ :page 2 or 'A t.0/=6/2014 9:44 AN.. What M...5ceneriu Worksheet 4a r1m, 1.51 a114a6 *74 OMM 13A32B ,t:sssa 15eia6 1oD:000D 37.032672 a 7zn,667 6,212.0M 8-304 O S3,? 1653 ?aC5 20A zaaa 1.52 808T5i' t2a3 O:6DdS f}52t7 119315 157107 100:001q 71;706074 0 7289.992 9253227' 8650259 53,760 1548 x(ks 79.05 49:05 1.. 153 aD.5074 SQM668 0,0000 13.6107 117061 15:6216 100.0000 3,643A55 0 7,31/217 5,224.361 BSC5B53 53,700; 15,39.. 7974 2974 29.24 1.64 BD1396 58:5907 0.0000 13.6996 Ii.7a48 .189230 1000D00 31,49aEd7 0 7;366.047. 5:335.501 6,561.447 53.7W,W 15.32: 29AS 29.4$ '29.43. 1.55 79.//ta 5d.3219 ,0 0000 13 78M 11 ats11 113AM 100.0000 31,354,330 a 7.412,867 6,376.640 0,617,04+: 53 W.887 1525: 7983 29.03 22.63. 1.56 79.4040 Sa.m O.ODOD 138775 11,9978 10.1319 100 00ap. 31 rM.760 0 7.480,99? 8,417,-Ac 6.672,6351 53.760...: 15:'•8:. 29.02 2952 29.52' 1.57 79= S.7641 0AO.1O 13.9005 12.0142 1G2353 1D0.0DDO 31,065722 D 7.608,5i7 6,4S'.920 S.'/2D226 53,700 16.14 3001 30A1 30.01 1.60 7a.a664 57.5132 OA000 14 OS55 12 0907 e 6 3387 100.0000 30.920.664 0 7 556,342 81600.059 53,760, 15.04 30.20 M20 30.20 1.59 783006 572463 0:0000 MAA44 12,072 164421 100.0000. 30.776.105 0 7.604.167 e.541,199 AMA% 5%7W,07 14W 3030 30.39 30.39: 160 77.0379 6a.9774 0.0000 14 23U 12 2437 16.5455 100 D000 30631,547 0 7,aSI,992 a.SM.338 6.89S.0171 53,'M.a97 1490 30,55 .10 M 3050 1,61 77.9651 5a7055 0:DOW 143223 123203 1614M 100.0000. 30,466.988 0 :7:B99.d:T 6:623.478 6950,604, 53760667 14.83 30,71 30.77 30,77.': 1.62 711973 554396 0 DOD 144113 12 3986 16.7523 t00 D000 30 342A30 0 7,7AT 642 8.6840/8 9,009,197�' 53,760 BA7 14.75 n 96 3096 30% 1.63 76 9295 58A 107 0.0D00 14 500E 124733 165557 100.0000 30.197,872 0 7.795.467 6.705,/57 9 067 79t 1. 53,76CA8 14 6a: 31.16 31.15 31.15 1CA 76.4617 55.9016 ODDDO. 14.5692 125408 /439501 100DOM 30,053-313 0 1.943.292. 5746,W7 9.117385 53,760.00 14.01 3135 31.35 31.35: ,65 75.0939 35.mn D0000 14.R7a2 12:0283 MOM 100,00M 29,908,755 0 701,t17 670=41 9;72 979I SSAO,03? 1454 31.54 31.54 31.54 i 166 75.7261 5k3540 0ODOD 14.767! 127029 17.1a@D 1000M 29.704,197 O 7.08042 6.020.175 :.;M4.167 22a,b73,. 53,750, 1447 3'_73 3173 4173 167 7535M 550951 0.000D 14.856, 12,7794 172M IftODOO 29619,630 0 7,%3.767 6970.316: .. 43.T6gd47 1.4.40 3192 3197. 31.92 IM 749906 546763 0,0000 149451 12ASS9 17.3725 1000000 29.475AW 0 8334,591 6.911AS5 0,339,780� 53.1760,987 1433 3,7.11 37,11 32.11 7, ,.69 74.Wn 54.5574 D O= 150340 129374 174762 10D 0000 29,330 371 O 6.082.410 61i.52.SM 9 391MA a3.76007 ,4 26: V 30 V SO 32,30 170 74 265C S4:2663 0.0000 15.1730 13 ODSO 17.5796 101D OOM 29,.85 963 0 0.13C241 9,993 MS� 9 450 846 S%M 14,19 3249 3?AO W 42 1.71 73.ca72 $40196 0.0000 152119 73.0855 174630 10D.0000 22.041,405 a d,178m 7,0:4.574� 9.SIYS,S<2l.: aMaW 1412: 3265 MV, 3268 1 1.77 73:51CA 537507 DO= 15.3009 13.1620 17.P064 1000000 26.095:646 '.c a225.8911 7.^M,014�. 950?AX !13,MN7 1405 37.67 3257 3267.: 1.73 731515 53"4Bi6 0.0000 152399 132U* t76698 IMOOM 2i-.752.76a A 6,2T3;716 7,17,153�. 9.6;7,729 M.Ac'a97 13ob 3307 3301 33.07: I3A '/71930 53.2120 a.om M 47M 13.3161 11 9W. 10D O200 28 607,7AD- 0 6 321:647 7 156,293, 9,673 3731' :t.%60 ae7 vol 33 2F. 33; 3-1�s j 1 75 MAIM 529440 a.a00o 15 E678 13 ZW G 1a owe Mom n.QM,171 0 6.3%.300 7,199.&M 9,7Tt1,91T� S3.'MU 13.84:. 33 4:. 33,45 IV At BdgC -- of 4 10/28/2024 9.44 AM 4., m 1 Y' 4 kt } l tt - Wi n� Tolwin of Agawain Assessor's Oft"ice �e } a€rtS�A�.Sn�`^ m die shill w hi (a&d r to rwo Kde nEa')N d lad to €, ` " � + o;��` �x�� "'� a� � " that €All a i t co day° li..ver. :i We Iwo%id"I the MWA t; 3n awnkmbn Wr Lour rKeNk, °?yaw plc° � u i( tli !�;J J"v l � s i s urwhanged- t i # ua 8 1 in \ 3ta 4«. 4. 3 � �� ,� iN k it Nxhnd,aa' €t 1 he `�p}�.,.oae �"w tax., o �'taaa OU 6 `ha.�:� a„due forilw tE n ira,, a kas? , Y 1 MY ary at kn MuNn 0,w x "pi 'd Vahw o `'`a2011 M'.a m t 'S<n"dt'l k aS,t "m ,t �lagd�'da�3,tntN 'd.\t.� �ds �.k. ��,t.t�e,a. s,zd s lfflud`m�s t,3., .� ly'ss' ih'zu z �q5 1w ` WidonAkas t Nu n tea C z x a.,� i.��`aa n asa i-.,F z'.`:nnnbe..v't di Y».,dr n.,a k x? at no a...n a..,.a.`+*.�� ,wind k" ,.t 4in t.t'vaIsa",d.K } §:; a a.Ys"g. (Arwaaaka tk,.,a` .t,. a lr it,u.". Y», ab Yt„° ut€ak ;.a,.k ,,k. :„ =ik %"'due Ile t 9 a°aeb' l Vahw aaFS?1 w �(Ks . � `sad=µ,`,i�:.k#..a:,.al c k;,4'�.. n a4 ?kid, mea'"S1 Mimi aak N,'zd k:, 26"") 0313 Paaa'Y,.'.5.,° S Svc a,a=Y"kn,"',,! nnflhe,rt i'n �' kkw I l o k w f a 5c °� OWN!W ` a ,� k'a� as c'a , Ate k a'�`ak,a ��k,aad.a� c � 'gym �"s, aa: �� F�a�t i.aak`ssk �"��"a.a.,�' ,�� t � 2 nbUbm in vakw. 144 of , aawki` are 1.ak1der S2 aria Sbs;m, in F safue 55 of ; 13 ;W.i commercial l a+acIkaw`a`' ks an: less Am the typical value o a '" '01 a 100 ai.i ;.61"S.; would a,.xp Y.[r`nee ;an aaaiak?.a,aa 'im increase of S I WNW or Ia , goof 159 9 (571b 3 a3Ujatst='a a" jiP,-opa aaac,,s kkaak IC"" dIz"i n iai4: t;'pkaal 4aIu F.zc ,.c At wk I te\pc,`kaIT,a?c an wkkt€ u1 zd tax,skawreast, o $t65,00?:, g J�n',s I hope Mai Ths, aadditiork,aal a"'� co"nassisldam"'t: to ,au 4z`k kak ; I kax a.Ia13'".sllAa.-whin Factor, ka s c9a`a gay It 1 ,a re�k.��`` of ' gaSk un TYPICAL COMPARISON FY 2015 $53,760,887 TAX BEVY 10/2812014 TYPICAL COMMERCIAL PROPERTY Fiscal Year 20J4 .., � t r„ rod,, ��x k 3 a� ,46 R a te, $27 3�t $2 t " r' k.,k 8, "i1 S28 29 '$ 8 416' 6,,= g _ k e. Fiscal Year 2014 . , TYPICAL. INDUSTRIAL PROPERTY Value TaN Rate �." 93 � �atRr ,84 t : x #p.,3,1i 3 „ '��$;� #. � i 3 0 i ?a'r � 7 ; 8 @9.a 5 0 8 Fa SMAN Rate l m . .... a Fiscal Year 2NN4 TYPICAL SINGLE FAMILY HOME value � t ff to ,. Nax Past,;:: I f 5a. g o ..,�k�t�S; ,2 8�s'�'{$ ' '��$��.a �� `, � 82,,'141 ;2,14x6 `�' � t..a 61„ax $3,252 Tax te , , ri.� ,,.,�. <.:.,. n. ,v,.„. w, g i fool Bowl VON OMNI moll fool fool WON as OMNI moll maW moll fool OMNI loom loll symms 2014 MART OF SLIRROUNDING 'TOWN SPLIT TAX RATES 4 w,..,,, ....,........ „ ��,„�, h 3 0 Y pp � � I. Ft .` � UP90S ` 30 Cm ...„. .., wn m,� ,yip tS G, tt of5 00 ..:. 3 � �,�'�..?,... �7 i s i PemonW Prop 3t �'t �,...�,,.e, y5 rxn nt.. �.,._.� i a,0 Y„> Z i E 1500 .,,.. .,..,, n Boo n ' 0 O t Goo0515127 w �a�, w�.w �.< ��a. �„1 a� 9 �� .h �� . �� f� � 4 .r"�l „90 Ladd ..' ,fit ,� $18,1 x1 „�. "n,of Agawam aLASSIFICATION Mr� �., ?'.^d�` c 4,j ,4,,,,1 t l s „ " ,�7 7G`,_,_'T____,______I ...w Y t 8,t CH61 Land. H1 W ti -,,`,22 2,. " 0 3 !} Y Ova, i (! } 0 269 900 1 " valid LUC,- 2,621,895,320 11,347L RIE&W TAXABLE: E: , ° 2a` '', O kl'uesttons corAcerntri this r r :M should be directed. tci the following person, CHAPTER 200 FOR FY 2015 AGAWAM 1, Last year's chosen residential percentage' ( Residential only, riot R 0) 61 6762% 816107% 3, Mininnumt residential share(R) �n cttrrk,)nt year using, 15011A,,,,, Shift tok CIP, 59,6663% f, a s s ore t tr than,5� a f �.,�"�z ?' t� shift r*�;«xi r "'� t 1 5 €"�a=°' �, a P y � °�" r"t s,r9uxr ��,.�; �� s�y ��yz '�. � e h.la,y air �� uat� ,ar a�,a +,� ftt„s a If#3 is �Y#> ;�� `� #"ri Calculate�ealate ,m�resi5o'�r„entra l factor using a 1, 5% shift to UP.5, Multiply this new festdermM factor by this year's FFCV residenliM a.,..wmm. :.....,..eeeww».e«..,... ... u..�«--=ate•. t;Seycentz,iQe (teat w w t V, r"alert is floc liuymst historical residential l percentage ysEnce the first If e #6 STOP You rri s shift s S a e h� a a x.,�;y a".`,. asI dd x �S 1 ��'�� _'�� the \w�, Sd t�c.t� �"� . � B a x t��1,tr y _ttyays yyyr Re sir the lowest residenktial factor allowable (it rnay not be less than 50%�, 8, Multiply that factor by FFCV of the open space, add the new R% and 0% ,shates, take 100% niinus (R total to equal the new max'rnurrl CIP percentage share �. ��5. s a., new °n as$. a�rshare b 'r a C'v`} "e:'va � t e a c rah: �v the a3��la�r. t��§i�. s�s.e`a?��ts >Pv=a.zRa< ��a s.'; �'y"nu.�sr a°y �,,,R, ;��a,�.a,�., a � s�ya�,,Ry� a Residential share iri trie year before first certification may be used if assessors ors documeritt it ws,.$s lower, DEPARTMENT OF REVENUE MINIMUM RESIDENTIAL FACTOR COMPUTATION i OR FY 2015 A-�AWTNML Town!DVnd Chess Fell,and Fair Cash Percentage Valuation Share 2 i p \^71 i a j Y ee � a s 2 �k..�.,.n,v.. �„�oace i 0 1. 0 `Y,..ice,"010 3 i t A� 4 y$rs�s e CMet. 250,219,394 ?„�"S tk e(5 9 S i�� i 215,241 6 *. .�.. �rk.�'at„'�'.3��n�,a:�e a:'� 1�, r,.t'^t1.tk`„"r�,�� 7 6 52 St,y,t s a.. ... .. ........ .. ..�, .,,.....„„,., ....,y,. ... ...... ... .......w..,..... ..�, ....... .� ..,., ..,..: ........... ,,.., .. . . t � t a 960 G + , M�ixirnunn Share of Levy 150% g ' n ..a... .. +TM+ Lines P Rn,e�ao to l�� ra?��e. a a � a ��i�"irnt,irn inw of Levy four Max% Share Min % Share Classos,()ne and 'f WO Mm,lrnum R€;!sdenba l Factor 59..6664% 7 3,110eta __r i s W1111 tM, RQasaaa entia l Factor �maai t H 10 aU M R i,S�a.bI�.,_a �a�A L ,�,a,.M..:t>„��.. +„ 1 6 1 0,., ,,.a 'h„i .� yr`.-m,$'w4{y, 5, i Charrter 5l' Secl,cm v dA i 1,°., ,.,a t() S,,. >Mr a s, e t�a factor of riot 2ess i uan z,515 F,,3 ri cert -. T., 46110 Wil INNIS fill $010l IMIN am fill MIND folio fool omit 00 fool OMNI IMIN loss fool 1=11a 1.001. .,. If Scenario :`. n ». .. ......... .. .. ate,£: .. •..�'h"; ', =m. .,'.:: u� ;''%`.'.. r= md } i x e {' "} ; � x .ass a.. .§ .� °,. 8b r d v* t ':`r .}.,l »t w;w� ji Fis"� �� u �, r" a P •pa ,t _ } ql t r is a i L aW t^a t h r.a i i ,f� ai , } s u Total ".. l� } 2 } } £. £p 1 ,a.., } } u. z 2 i } i } # yu " tax "M 1 ph owl 001 x { ` W"A two won r y, 1 ( r tsot M" S .2howl Po : ; This labRi,should be 0,,)',Qd W ph:MNg4 differ sly h °due to roundhlq, For M°tuwKIM! i „t i ¥' s 1 5 a 4 t ;} t' "Q ad so} t } ton e 7,NMam fill oil fill onion am, fill OMNI Wil fill WON IMNI fill fill fill look Wwo an an I= an me I a hwhof AU t , .s t � ,aRio M. 2 l ,i s Von ! t a ; „t g4 i, 3. 6 i xx Y a } R ! t a z t x i t Sp »,v z t ( t } 2 x 1 t A To All; r t xs t t { x 3 e yx , s 2 4 k i x n c i e 1 t ,. x :tpo to s .< } tst e s ova s S a r y t S 4�j t i t v i E� f i x x tt 2 Y x� Z ,{ 9 $ Y 2 it is � �� $ i 2 i nw`, yy owlE " ymnaj „x Lon y i to i a i tt r x. t s.,x Hill OF an t 7 e' t eawl a <c s. x s .i ` J k x wWa�w,v"r:m :a�m�mne^yea'eamm:.�:,emn�a„�.m.+,arma..wm�:r w,+v e� a+.rerv.m,+v«w+.�.:a�mm..«++tuv..e..x�wu.,.ow<wna�mw4,ra'=±yuw,aaaawn a�nuwadam x wxaw.w,vwulwawv«�,+c.vmwa.o.;a+;+++row..w..,,,a'asa��-=a,as..aa-..ax, ;.att*a~:'aa�ow a�v nA4;xu+:nvxa'+e*uwau':ys:%„uwumua'.arnHa, a+'t+wwura'eww.a,rnw'v'�.�iN.wwwmas a.wwe..�M,�:.xaawwwaoivut9H'iia��.�usaaawnnvmSuwW: >'axa�. 1111 slow 11=1 illowl fill flow Wil 191=1 1100 fill OWN an viol viol fill viol fill salon What ff" MACAW mud on, a „u. ,{ 1 t 5;,.i k t i { " x t ! ( j p i ' '� ; $ ti 4 t C 5 x ! owl t s Il t 3 e { , MCI aq an, t i t A +Sz t } K"A; ar z i } }g t w', } owl 4 I 0aw {' k:. . j t Ad GxWt. j t t i t s { f t t .: a: y, t 3 i { t z tt C.,r: u Q ` .:{:QUA mom! S ' 2 v a< i t{ {. } 4, yr, � } i t 4 {: t �j } to ; { nu IV' TOM g li { . t >t I t y kmalwif i 3y -owl Svc W i v i t iI ' t rz it any it 1 i { z0 at do a , WAa r , t u g" z{ CHIP1 ti.v4 t t { 1 c is . t ..�� r, v Ot t { c mww.�msW�u�:'nva �� kmwiw�w+uwu.nvuw�n+ev.5iw.ww.+.aewra^nvu�mumn+Ka�m:nwan aw`Nn�rv�,.wmwdwruxveraow�.ww �I www.ih+nawmwm mrm..0 �x+..m++u,tmw•mr.+w+mew.,�.`.uv�p+a waw.xwwwuw euvde'weu uavam,>mmnw.xzW+m�mmvaxmww{rw+w'Fiv«mnmeur- �...,..wxw..w.wus+wvuevwax.=nxx�wa xt+«mwre vuromw:�mrrnimi�wx+.�++:�•�-+�mww'.Ta+a�+«ww=a