The URL can be used to link to this page

Browse Search

Home My WebLink About901496.tiff_ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. RESOLUTION RE: THE BOARD OF EQUALIZATION, 1990, WELD COUNTY, COLORADO PETITION OF: HIGH LEAN PORK INC J PAUL MC INTOSH 10521 N COUNTY RD 17 FORT COLLINS, CO 80521 DESCRIPTION OF PROPERTY: PIN: R 0688986 PARCEL: 055330000011 - 19110-B S2SW4SE4 30 8 66 EXC UND INT IN NON-PRODUCING M I (1R) %13031 WCR 88) WHEREAS, the Board of County Commissioners of Weld County, Colorado, organized as a Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the assessment and valuation of real and personal property within this County, fixed and made by the County Assessor for the year 1990, and WHEREAS, said petition has been heard before the County Assessor and due notice of adjustment thereon has been given to the taxpayer(s) , and WHEREAS, the taxpayer(s) presented a petition of appeal to the County Assessor's valuation for the year 1990, claiming grounds for relief thereunder stating the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner being represented by J. Paul McIntosh, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property by the Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. As such, this Board finds that the Petitioner failed to meet its burden of proving that the Assessor's valuation was incorrect. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed. 901496 Page 2 RE: BOE - HIGH LEAN PORK INC BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA) . Such hearing is the final hearing at which testimony, exhibits or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (39-8-108 (1) , CRS) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 523 Denver, CO 80203 Phone: 866-5880 OR 2 . District Court: You have the right to appeal the CBOE 's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (39-8-108 (1) , CRS) OR 3 . Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (39-8-108. 5, CRS) Selecting the Arbitrator - In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located will make the selection. Arbitration Hearing Procedure - Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority Page 3 RE: BOE - HIGH LEAN PORK INC to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses - The arbitrator's fees and expenses are agreed upon by you and the OBOE. In the case of residential real property, such fees and expenses cannot exceed $150. 00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 3rd day of Algust, Akjialtein .D. , 990. ATTEST: BOARD OF COUNTY COMMISSIONERS WELD NTY, COLORADO Weld County Clerk to the Board _anOK ene R. Brantner, Chairman + ITYf,L-rr a-i. eputy Clerk to he Board "taredy, Pro-Tem APP$O� o AS TO FORM: �� /" — Constance L. Har ert � c C < ount . y Attorney C. W. K 2 7 ' Gor o c \ OFFICE OF COUNTY ASSESSOR 1 915 10th STREET GREELEY,COLORADO 80631 S t1 Fit. -. UP �.,.JUt. PHONE(303)3564000, EXT.4256 wine 14t1U ` Wet k.4 JO d 63 LAC ONE 1NI 1fA NON PXODU„:INU 0 1 ( l:z ) o130J1 wCR Ft3) COLORADO 4 , • OWNER HIGH LEAN PORK INC ti 0fth PAitCLL OSS.a3000r0011 PIN tt :1°8it +cio C> .J PAUL r7C 1 ;VT 05 t) 10..}2,1 N COUNTY RD 17 YLan x 'r 90 ---1 r- JK1 is CG I-.:.I(J CEl 11'.'SZl L Jv;:3,_ .—•1 (il r. ti -.)1 A 3/ „ 0 i� The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Asstor has ghlerrruiMd that your property should be included in the following category(ies): v W Residential property is valued by considering the cost and market approaches. Agricultural land value is determined solely by the earning or production capacity of the land, capitalized at a rate set by law. Producing mines are assessed at 25%of the gross proceeds or 100°%of the net proceeds,whichever is greater. Oil and gas leaseholds and lands are assessed at 87.5% of the gross value of the oil and/or gas sold or transported from the premises on primary production;secondary production is valued at 75%. All other property, including vacant land, is valued by considering the cost, market,and income approaches. If your concern is the amount of your property tax, local taxing authorities (county, city, fire protection, and other special districts) hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the:specifics included on your protest and has deter- mined the valuation(s) assigned to your property. The reasons for this determination of value*e: YOL,H HSGES:r Ntta7 vii')Li.) .3i4 THE AJ�i1: 110.4kt• iNt-UR;iAI 1 U Y. .1j - PrtLVi�lLii• ,. i=EUJU5T DIAL L:E FLIP AU;_ AN:.i d:()N i-.111 Dtv UP L9ULLDINL"• PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW iy o \�fd )i)14';) �v9ClY1� „9 N\6�\ �9>1v3 1,‘ 1 � � 1 ')G `)11 Q) 2 A �Pt\ �\ ,\E2. rkr I ENV 1 19. 6'e.aNL; 0 �� 16C N5�)� r��l� �� -132� 1YI'E?a,sylti5�Yd , - talt� t 1 f I ` 1hiYJ 11i; *k)1'u 91 i1L;'ai 39S�y 337 I '3�3 ? I ! ( 6; II le gr.,39,3— TOTALS $ $ 17 467 $ dfir )rsU If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: RICHARD W. KEIRNES �b ego r; WELD COUNTY ASSESSOR DATE 15-OPT-AD Form PR-207 87/90ADDITIONAL INFORMATION ON REVERSE SIDE 'pd YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to'near appeals beginning July 1 and continuing through August 10 for real property (land and buildings) and personal property (furnishings, machinery, and equipment). 39-8-104 and 39-8-107(2), C.R.S. REAL. PROPERTY APPEAL PROCEDURES: (Land and Buildings) If you choose to appeal the Assessor's decision, mail or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 10. PERSONAL PROPERTY APPEAL PROCEDURES: (Furnishings, Machinery, and Equipment) If you choose to appeal the Assessor's decision, mail or deliver one copy of this completed form to the County Board of Equalization, To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY' 15. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (303) 356-4000, Ext. 42.25 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days. The County Board must conclude their hearings by August 10. TAXPAYER RIGHTS FOR FURTHER APPEALS: If you are not satisfied with the County Board of Equalization's decision, you must file within thirty days of the County Board of Equalization's decision to ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 523, Denver, Coiorado 80203, (303) 866-5880. District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (303) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (303) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization by August 2.5, you must file an appeal with the Board of Assessment Appeals by September 24, TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL, THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION In the space below, please explain why you disagree with the Assessor's valuation. Attach additional documents as necessary. r1M's ,L('�1 ► Sale in !%90 fro ruled acf4al Market Eralq e,. Ttcrev-f eeifld got l 8 Y- tl 1-11111 Lee aid '� '7.2 0 s`p r �a ft a� UbrlYlie . �l s ( riekicti t ( ctret-es hiill� eder-S util,17es e` e . l9g Ya e 4vackrd �aye- bee , ev-ev, less //a. ,(aaT--T2-CO 1.11111.. 414c49vE i0,._ D E OFFICE OF BOARD OF COUNTY COMMISSIONERS PHONE(303) 356-4008 EXT. 4200 P.O. Box 758 GREELEY, COLORADO 80632 C. COLORADO July 25, 1990 HIGH LEAN PORK INC J PAUL MC INTOSH 10521 N COUNTY RD 17 FORT COLLINS, CO 80521 The Weld County Board of Equalization has scheduled your hearing for Friday, August 3, 1990, at or about 11:00 A.M. regarding your tax assessment for property in Weld County, Colorado, described as: 19110-B S2SW4SE4 30 8 66 EXC UND INT IN NON-PRODUCING M I (1R)813031 WCR 88) The public hearing will be held in the Chambers of the Board, Weld County Centennial Center, First Floor, 915 10th Street, Greeley, Colorado, at the above specified time. Procedure for hearings before the Weld County Board of Equalization will be as follows: Assessor: 1) The Assessor shall present his case first. He shall present evidence concerning the manner in which the property was assessed, both orally and in written form. (15 minutes) Taxpayer: 1) The taxpayer will present his case second. 2) Taxpayer may present all evidence, orally and/or in written form as exhibits. 3) Evidence presented will be limited to actual or assessed values of like properties or sales of like properties from January 1, 1987 through June 30, 1988. Testimony concerning tax amounts and their usage by law are not applicable at this hearing. (15 minutes) Page 2 RE: BOE - R0688986 Decision of County Board of Equalization: 1) By law, the valuation of property for taxation as determined by the Assessor is presumed to be right. The taxpayer is therefore required to present sufficient evidence to prove his case. 2) The decision of the County Board of Equalization shall be based only on the testimony produced and exhibits introduced at the hearing. 3) The decision of the County Board of Equalization shall include a statement of findings and conclusions upon all the material issues of fact and law presented and shall either affirm the Assessor's assessment or shall amend it as stated. If you are unable to attend at the time scheduled above, please contact this office immediately. Our phone number is (303) 356-4000, ext. 4225. Sincerely, Donald D. Warden Weld County Clerk to the Board su . o t �,i ��4� Deputy Clerk to the\Board P 556 982 r02 RECEIPT FOR CERTIFIED MAIL No INSURANCE COVERAGE PROVIDED NOT FOR INTERNATIONAL MAIL (See Reverse) Sent to St HIGH LEAN PORK INC JPAUL NC INTOSH 10521 N COUNTY R0 . 17 FORT COLLINSs CO 80521 Certified Fee Special Delivery Fee Restncted Delivery Fee to turnwho Receipt showing b whom and Date wing Delrvered to � Return Receipt showing li whom, Date. and Address of Delivery v z TOTAL Postage and Fees � S c 2 Postmark or Date E LL 7fri9/922 N o. E3 o E .0,LS • SENDER: Complete items 1 and 2 when additional services are desired, and complete items 3 and 4. Put your address in the"RETURN TO" Space on the reverse side. Failure to do this will prevent this card from being returned to you.The return receipt fee will provide you the name of the person delivered to and the date of delivery. For additional fees the following services are available. Consult postmaster for fees and check boxles)for additional servicels) requested. 1. ❑ Show to whom delivered, date, and addressee's address. 2. ❑ Restricted Delivery (Extra charge) (Extra charge) 3. Article Addressed to: 14. Article Number HIGH LEAN PORK INC • S—O=1--- J PAUL MC 1NTOSH Type of Service: • 10521 N COUNTY RD 17 ❑ Registered ❑ Insured ertified ❑ COD FORT COLLINS, CO 80521 tpress Mail ❑ Return Receipt for Merchandise Always obtain signature of addressee r - or agent and DATE DELIVERED. a ' 5. Si at re — Addr ee 8. Addressee's Address (ONLY if ,Al2,321� requested and fee paid) X ��nt B. Signature — Agent X • I 7. Date df Delivery j1-r, 3 n 1990 • PS Form 3$1 , Apr. 1989 •U.S.G.P.O.1989.238.815 DOMESTIC RETURN RECEIPT lait��. • THE HIGH PLAINS JUN i 2 1989 i LIVESTOCK GROUP - June 9, 1909 117 East Mountain Avenue,Suite205 Fort Collins,Colorado80524 Office:303/484-3422 , Mr. Richard W. Keirnes Weld County Assessor f 915 10th Street Greeley, Co. 80631 Reference: 1909 Real Property Actual Values.-As determined by the Assessor 's Office on the following -Commercial hog operations: Ault Farm - Schedule O7112c'?OOOO22 - r <-,3 ; � 1 ' > ,7 V Fierce Farm - Schedule 0557_f)c_)Z10011 - $113, 487. Assessed to High Plains Land & Livestock, Inc. Dear Mr. Keirnes: The above properties are owned by High Plains Land & Live- stock:, Inc. and operated by High Plains Livestock: Cooperative. Operations were so unprofitable that on January 4, 1909 both corporations were placed in receivership with the National Stank For Cooperatives as plaintiff. The Receivership is under the supervision of the District Court of Larimer County and Mr. Edward Cordes has been appointed Receiver. In March, 1989, the National Bank For Cooperatives (CODANK) retained Agricon, Inc. to conduct a review, analysis, and appraisal of the High Plains assets and operations. Their analysis of the empty Improvements on these farms is as follows: Ault Farm - $107, 000 00 + or - $25,000. 0. Fierce Farm - $124, in_0 + or -- $.30,0c'0. During 1989 the operations have failed to generate a positive cash flow (even without providing for property taxes or debt service) . The hog breeding and feeding industry is facing a duel market problem: a surplus of market hogs which is depressing hog sale prices and drought-induced high feed costs. Under these conditions, the Receiver is facing an extremely difficult task: in attempting to sell all the farms under his management. Since the Weld County farms are not viable commercial entities at the present time, we believe that their tax valu- ations should not exceed the amounts determined by our :apprais- er 's base values. Sincerely, EXHIBIT HIGH PLAINS LAND AND LIVESTOCK, INC. A-. o ��i Lea Q Jack: Welsh Controller I .. irk AGMicun1 .5 r rc r� PLAINS LAND r • N. Presented' to National Bank ,for_ Cooperatives • • • • Wichita . Region • • • March 31 , 1989 • I1L01 Wes( Dodge Road • Qlltafta. Nebraska 68154, 11.5.!1, • (4(12} 334-125L • lEle%: 51(16UI6U10 A(iHi(:(1N UldA �/- J LI - 30 - 89 FR I 13 : 34 AGR I CON P , 0 AGRICON, INC. AGRICULTURAL CONSULTING AGRICON staff are experienced In assisting farm owner/operators in analyzing the operations and financial aspects of their farming operation. Services provided under a consulting contract may Includes + Analysts of financial and operational strengths and weaknesses (enterprise analysis) . + Develop operational plans to maximize strengths • and strengthen or eliminate weak areas. + Analysis of financial needs and requests to include developing financial statements, budgets, cashflows and other necessary information for presentation to appropriate lenders. + Assist in development of debt restructuring plans and presentation to appropriate creditors. + Design of and/or assistance In maintaining good recordkeeping systems. + Complete recordkeeping service with enterprise analysis. + Preparation of financial information required for bankruptcy. Consulting experience has Included clients with grain and livestock operations involving thousands to millions of dollars. Clients have included owner/operators, financial institutions and governmental agencies. Fees are based upon a time charge plus expenses. PROFESSIONAL PERSONNEL . Our staff has formal education and advanced degrees to various' areas of agricultural studies. Of equal importance, all managers have farm backgrounds and a minimum of ten years of management and consulting experience. Because of this, AGRICON provides professional personnel who are able to understand and work with the challenges and opportunities presented by today's agricultural economy. Professional staff are active members of the American Society of Farm Managers and Rural Appraisers as well as the American Society of Agricultural Consultants . Our staff utilize various programs presented by these organizations to assist in maintaining a professional approach to their careers. All of the management staff are licensed Real Estate Brokers In Nebraska and Iowa. REPORT ON OPERATIONAL ANALYSIS AND REVIEW OF HIGH PLAINS LAND AND LIVESTOCK CO-OP I . INTRODUCTION On March 9, 1989, initial contact with Agricon, Inc. was made by Mr. Dennis Bllck of the Wichita COBANK. Agricon, Inc. was subsequently retained by COBANK to conduct a review and analysis of High Plains Land and Livestock Coop, headquartered in Ft. Collins, Colorado. An Inspection trip to , each of the operating sites of the High Plains swine operations was made March 16 thru 19. Time was also spent to the Ft. Collins office with Mr. Ed Cordes and Mr. Harold Meyers at which time information was collected and 'operations were reviewed. The scope of work given by COBANK personnel included the following: A. Visit each operational site and analyze each for its "operational efficiencies, inherent strengths and weaknesses, synergies and optimal capacities" . B. Determine, from the Bank's perspective, the "optimal method/level of operation for an interim period of time, taking into account the cashflow requirements versus the possible enhancements to prospective buyers". C. "Provide professional opinions regarding the timing, time frames, risks and marketing strategies associated with various methods of disposing of this business". D. "Consider, from a prospective buyer's viewpoint , the optimum method of disposal of the business". This report addresses each of the four review and analysis areas delineated in the scope of work. Page 5 4. Pierce: A good unit with minimal design balance problems (short on finishing space) . Works well in the total operation as a parent herd due to its size and location - isolation 1s a definite advantage. Marketability: Good buyer appeal and marketability, due to its size and location, either as a stand-alone unit or as - part of a larger operation. Future Production Level : A 275 sow herd with a fat hog production target of 5.203 head per year. Females to be used as replacement stock for commercial herd. All replacement stock should be purchased for this unit. Recommended Changes: All breeding stock replacements to be purchased from outside source ( 1 .e. . De Kalb) , increase sow herd to 275. Restrict movements on/off property as much as possible for herd health considerations. _ _ I. ESTIMATE OF LIQUIDATION VALUES Total Value (Rounded) Inventory (2-28-89) t Hd Ave Wt/Hd 1001 of Value 901 of Value 1001 901 Estimated Range of Empty Improvement Values 1 UNITS UNITS x S/UNIT - VALUE TOTAL FORT COLLINS SOUTH FORT COLLINS NORTH AULT 2100 Gro.-Fin. x 30 /Hd 63,000 1 House i 80 Acres 40,000 103,000 + or - 25,000 PIERCE 275 Sows x 300 /Sou = 82,500 1375 6ro.-fin. x 30 /Hd 41,250 124,000 + or - 30,000 SOUTH PLATTE RIVERSIDE W1GGINS NORTH WIGGINS SOUTH DUNE RIDGE jy111DII /_> os `tiVc h se os / 7 P t- tains ecives/ oct) /i sei. > A / ,..,, ,.:, /li9h hear rfrI( _TnC, Ra r-6 h / / 9 40 eseri p mvn /red/ C7afe �i / ;7;I - / r3U1'�� .' a . ValNal I ey ,Gaca for ) rope/t y � deist), i. - - ,�al'/mer e -- - - - -- 'ii o --= --I - - it I cot" eel/ins/1(34 $6000 - DUD - �j Th-t Collins -So' lack )22rfno1 - 2s'o'ol 49001 - / 7.#2o I - ys4 /2 ' Di y s c aco- accu a. i �ylr- ! ,�,s�, fdC 'DD � IISGo� J'DI OD iiie.C �i/h� kH - - II .k ti ' dt : 1:7120,5-0 -:-4!i1� 1a 8 x Q.� ,x r r I � �l�orC, Ph ea -1 I ; II � rli Ver5) e /a%DPP DIODI � /26 4)!O . i SO 141 ��e PHn'Ool � 5-000 ' 1,�f41m!,0I ' yV�79�<,S /� g7,5-DO iii°oo'= IAisDo ��, I .. -- WWi27arrsSo�tb— -- �1Dtes'o: - 0 xi? .570,scD — .3 !plop — 1042ISD — !I' I ' I I Log 9 liNh e Nid9 e U ..�1-f1 D0 -; . _, - .._ _ 1 h DD." "NI4Da,.f,oD-"�I__ ._,. y1d 9 girSOH 3 19 p I , Ise ehsecl- 7:i lea I � i I j � ;II � 1 Eed '/rNCK OOUI — ( ICI -- - — _.. .i-Il L - �railets -machine I 'gild - Ii licu se 9ta, ers -(2) I '/GOD I � I 1�'G.3 — i . . I I I I _ --- -- - --- -- JJ_.0. OQD- - �11l�= /,17(110 II y I I , Fead - t�s Srpl�er , I / 0DA not �i Iffn rat-y I I i ! ' �7 3� , ' II j _ - -- ---- , , _ ., ' - - -� -F ; ._ _ � L �.� �]� i II ii Owl - 1 ggis-r4 w ,a . A r*- 4 y �,I � 'i � ' Egeo- C (' aS eila:,ti ✓1../ (, si :(.:C{ '1 pjii;'ci RCYi ) lI (two. ; .i ' I E � EXHiIBIT IWeld l') , I u , A P QiCac. Misc. Crc i , ^F C ' g) C1�AS � f — 4� Cl,ucltI , ; I I . I _ I H II Icr I L I �l I i o N �._ ED ED _ OO v LI I . • • • . • • i . • . • • • • • . . _ , • LL E:_. 149•r- ::ti OD i O j I U [Q K • u _ 11 P'. CO aw- 41 Lee 41 41 41 41 -, .f: 14141 r.-...CI Cr. ••y . r r .'" — CA — - -,,— ...0 G' - Allik A, (• ay� N� T\ 6_�V S C : � r . •,c . F-- CD . -- ;:!.:4 • Z >- . •r I-- • • .J� '—.j er ✓n a. L. a. ..1. t0- LL J L• 0...ia— i— • .s'‘.41 .1 a. LD _` LJ •KC aj GL fL cT <L L Lai }-+ O 0.: Cr.: CL' CL L%' I.L i' C.C. 1:1-" C... Li IO • • - . . . • • • . . • . . . • . . . . • . . . . • . . �. . 4.,.,-,. • . • O •'.L ..3 T7.: —. .i. Lt•-: 3..30 Li; t.:: '•.: Lp LI LI '..r: L" vi1.4 • . c a. I.L. Li L.L. Li..1..L. Li_ L" Ls. L:- U. Li- L- U. ii- U.. L. Li L L • J . X ?- • 4 q •• .... } ,... E^ ... (2, . .. , ., - c) . ., ... ,D ..,_ „ „ „ „.., -4) r- a; 0, 0 4,.. CS4 NI .,:r Ul NO • * f4k), • .....3 4. . . , . . . • ri--: • • •=. ai . . . .0.PP.c; cfOGL3 0900. 000 , ' � 1• - . . . , L\ itio r\ror, -= 4 j • O . • • • • . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • • • C 4.)i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :.} • .•k.!•_, . . ..C: . . . . . . . - . . . . . . . `,- -, r6 ' p -... � rr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : : . : : : : : : : : : : : : : �• : � • • : : : : � . . • . • W 1 I I I I I I o I • 1 ICI I I j 1 1 1 1 O I , I I. I I I I I I 1 I ' III i 't ' I I I i I Q IY I I I I + I eI I I o I Will I I I I 1 I I I J G m I I I I I I I _._ I I n„ I • I II I . I I Tiit 1 1 ; I _ IT——- --.� —. , " �' I � I I '11) w " , m r = I 1 i . < 1a V - R 2.- ' I m X j .... _ _ - , , t 4 'u I ' , a 13 N..=.i z 3 w o I ' t i i f z I I II .I: Z 111 W U O Ii Q w - . to cc ' O cr Cr xx - o V w�p N W c -, 43 z - - CC p El J o Q 4 m' I— q 2 o 7 W a W _o a I J a j • G. ? W ad I cri 15 1 ' I . I 1 ILL 1 I1 'g 1 1 I I 11 I �I II . 1 1 I1iNl - I I j , 1 I I . . 8 a-) o r kI � 1 i-- ' i I � N r an W 0 0 0 _ f a t� w a = U a N N = O '‘I S W o '^ E pa 4 i ° SI - I S Q uo u o a a1 N O K a u _ . I i t (• 4 $ Y � 0 i + A, v �� / I fliY\� ii b�lllllllllm. 02 I " @+u 1 \ e „� M �:�i h 1 , 4\ I' V1 t `f ai r t� , ri ii F ' __ a. r�= i r if e. i 4 IIIIti"IiiIOM1 r • i t+ `\\\I\tilhiMdill . `` _I\ i . NS) lIci i : �� A I, 41 ,C` s : .1i. 0 J+ 7 ta � t � k •"IA f N — Y Hello