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HomeMy WebLinkAboutOrdinance - 2014-O0131 - Valencia PID - 09/25/2014First Reading September 11, 2014 Item No. 6.6 ORDINANCE NO. 2014-00131 Second Reading September 25, 2014 Item No. 6.6 AN ORDINANCE REVIEWING CLASSIFICATIONS FOR THE METHODS OF ASSESSING SPECIAL BENEFITS FOR THE SERVICES AND IMPROVEMENTS OF PROPERTY IN THE VALENCIA PUBLIC IMPROVEMENT DISTRICT ("DISTRICT'); APPROVING, ADOPTING AND FILING WITH THE CITY SECRETARY THE ASSESSMENT ROLL; LEVYING 2014 ASSESSMENTS FOR THE COST OF CERTAIN SERVICES AND/OR IMPROVEMENTS TO BE PROVIDED IN THE DISTRICT DURING FY 2014-15; FIXING CHARGES AND LIENS AGAINST THE PROPERTY IN THE DISTRICT AND AGAINST THE OWNERS THEREOF; AND PROVIDING FOR THE COLLECTION OF THE ASSESSMENT. WHEREAS, Chapter 372 of the Texas Local Government Code (the "Act") allows for the creation of public improvement districts; and WHEREAS, On July 14, 2011 the City Council passed Resolution No.2011- R0310 which made certain findings concerning the advisability of creating the Valencia Public Improvement District, authorized and created the District as a public improvement district under Chapter 372 of the Texas Local Government Code (map attached as Exhibit A), and designated the Lubbock City Council as the entity responsible for the management of and provision of services and improvements to the District: and WHEREAS, On August 11, 2011, the City Council passed Resolution No. 2011- 80342, approving the Service and Assessment Plan, which will be reviewed and revised each year when necessary. Exhibit B, attached hereto, contains a revised 2014 Service and Assessment Plan for the Valencia Public Improvement District; and WHEREAS, Chapter 372 of the Texas Local Government Code requires that the City Council review the Service Plan: prepare a proposed assessment roll and file it with the City Secretary; and schedule a public hearing to consider the proposed assessments and receive public comment on an annual basis; and WHEREAS, after published and mailed notice of the hearing, pursuant to the Act, a public hearing was held September 11. 2014, to consider objections to the proposed assessments. The City Council closed the public hearing after receiving property owner's concerns and comments (both oral and written) on proposed 2014 assessments within the Valencia Public Improvement District and acted on any objections to proposed assessments for particular parcels; and WHEREAS, the City desired by the calling and holding of such public hearing to provide a reasonable opportunity for any owner of property located in the District to speak for or against the 2014 assessment rate for a special assessment against real property and real property improvements exclusive of public rights-of=way, to provide funding for the District for the purpose of supplemental services and improvements; and Valencia PID Assessment Ordinance 2014 WHEREAS, the City Council desires to review classifications and formulas for the apportionment of the costs for the services and improvements of the property in the District, and approve, adopt and rile with the City Secretary the proposed assessment roll (Exhibit C); and WHEREAS, the City Council finds after review that the revised service plan and assessment plan are feasible and sound and will serve the needs and desires of the property owners and that the assessment rate of $0.11 per $100.00 of net taxable value through year 2018, as determined by the Lubbock Central Appraisal District, of the property or improvements to the property located in the District; are reasonable and adequate. NOW THEREFORE, BE 1T ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK, TEXAS: SECTION 1: That the facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct. SECTION 2: That the City Council after review of the Service Plan approves the method of assessing special benefits of services and improvements and the Service Plan, which is set forth in the Assessment Plan attached and incorporated herein as Exhibit B. Terms relating to property taxes in this ordinance shall be used as defined in Section 1.04 of the Texas Property Tax Code. In accordance with the Service Plan, each property owner in the District identified for assessments in 2014 receives the same amount of service for the assessment provided. The proposed method of assessment, which specifies included or excluded classes of assessable property, is based on the net taxable value of the real property and real property improvements as determined by the Lubbock Central Appraisal District in accordance with Chapter 25 of the Texas Property Tax Code. Public rights-of-way are exempt from assessment. SECTION 3: The City Council hereby approves, adopts and files with the City Secretary the assessment roll attached hereto and made a pan of and marked as Exhibit C (the "Assessment Roll"). The Assessment Roll states an estimate of the assessment against each parcel of land in the District, as determined by the method of assessment set forth in the Service plan and this Ordinance. The City Secretary shall file the Assessment Roll in the official City records. The Assessment Roll shall be subject to public inspection. SECTION 4: That the City Council finds that the notice of the City Council's intention to consider the proposed assessments at a public hearing on September 11, 2014 at 5:30 p.m. in the City Council Chamber, 1625 13" Street, Lubbock, Texas was published in the official newspaper of the City of Lubbock, Texas before the 10" day before the date of the hearing. The notice stated: (1) the date. time and place of the hearing; (2) the general nature of the services and improvements; (3) the cost of the services and improvements; (4) the boundaries Valencia PID Assessment Ordinance- 2014 2 of the District; and (5) that written or oral objections will be considered at the hearing. SECTION 5: That the City Council finds that Lubbock City staff mailed to the owners of property liable for assessment, notice of the hearing as the ownership appears on the City tax roll. The notice contained the information required by the Act. The notice was mailed before the 10" day before the date of the hearing to the last known address of the property owner on the City tax roll. The failure of the property owner to receive notice does not invalidate the proceeding. SECTION 6: That the City Council finds that the assessments should be made and levied against the respective parcels of property within the District and against the owners thereof, and are substantially in proportion to the benefits to the respective parcels of property by means of the services and improvements in the District for which such assessments are levied, and further finds that in each case the property assessed is specially benefited by means of the said services and improvements of the District, and further finds that the apportionment of costs of the services and improvements is in accordance with the law in force in this City and the State and in the proceedings of the City heretofore had with reference to the formation of the District and the imposition of assessments for said services and improvements are in all respects valid and regular. SECTION 7: That there shall be and is hereby levied and assessed against the parcels of property within the District, and against the real and true owners thereof (whether such owners be correctly named or not), the sums of money calculated by applying the assessment rate to the final 2014 city net taxable value in the manner described in the assessment attached hereto in Exhibits B and C and made part hereof shown opposite the description of the respective parcels of property, and the several amounts assessed against the same, and the owners thereof. SECTION 8: That the several sums above mentioned and assessed against the said parcels of property and the owners thereof, and interest thereon at the rate per annum established in Section 9 together with reasonable attorney's fees and costs of collection, if incurred, are hereby declared to be and arc made a first and prior lien against the property assessed, superior to all other liens and claims except liens and claims for ad valorem taxes and is a personal liability of and charge against the owners of the property regardless of whether the owners are named. The lien shall attach on January 1 of each year to the property to secure the payment of all assessments, penalties, and interest ultimately imposed for the year on the property, whether or not the assessments are imposed in the year the lien attaches and shall be effective until the assessment is paid. The lien is perfected on attachment and perfection requires no further action by the governing body. SECTION 9: That the assessments levied herein shall be due and payable in full on receipt of the assessment bill and are delinquent if not paid by January 31, PID Assessment Ordinance- 2014 2015 except as provided in Sections 31.02(b), 31.03, and 31.04 of the Texas Property Tax Code. A delinquent assessment incurs a penalty of six percent of the amount of the assessment for the first calendar month it is delinquent plus one percent for each additional month or portion of a month the assessment remains unpaid prior to July 1 of the year in which it becomes delinquent. However, an assessment delinquent on July 1 incurs a total penalty of twelve percent of the amount of the delinquent assessment without regard to the number of months the assessment has been delinquent. A delinquent assessment continues to incur the penalty provided by this section as long as the assessment remains unpaid, regardless of whether a judgment for the delinquent assessment has been rendered. That if default be made in the payment of any of the said sums hereby assessed against said property owners and their property, collection thereof, including costs and attorney's fees, shall be enforced by the governing body in the same manner that an ad valorem tax lien against real property may be enforced by the governing body under Chapters 31, 32 and 33 of the Texas Property Tax Code. The owner of the assessed property may pay at any time the entire assessment on any lot or parcel, along with any interest and penalty that has seemed on the assessment. SECTION 10: That all assessments levied are a personal liability and charge against the real and true owners of the premises described, notwithstanding such owners may not be named, or may be incorrectly named. SECTION 11: That the assessments herein levied are made and levied under and by virtue of the terms powers and provisions of the Public Improvement District Assessment Act, Chapter 372 of the Texas Local Government Code, as amended. SECTION 12: That the City may contract with the Lubbock Central Appraisal District and/or any competent attorney to collect the assessments and to represent the Valencia Public Improvement District to enforce the collection of delinquent assessments. The attorney's compensation shall be set in the contract, but the total amount of compensation provided may not exceed 20 percent of the amount of delinquent assessment, penalty, and interest collected, as required in Section 6.03 of the Texas Property 'rax Code. Valencia YID Assessment Ordinance- 2014 AND IT IS SO ORDERED. Passed by the City Council on first reading on September 11 , 2014. Passed by the City Council on second reading on September 25 , 2014. GL .ROBERTSON, MAYOR ATTEST: Rebe ca Garza, City Secretary APPROVED AS TO CONTENT: Chery-- Executive Director of Budget APPROVED AS TO FORM: Linda L. Chamales, Economic Development Attorney Le city att/Linda/OrdinaneesNalencis PID Ordinance 2014 Assessment August 12, 2014 Valencia PID Assessment Ordinance- 2014 EXHIBITA lZ e t f P• �y � Exhibit B 110►r lubblock TEXAS VALENCIA PUBLIC IMPROVEMENT DISTRICT CITY OF LUBBOCK, TEXAS SERVICE AND ASSESSMENT PLAN September 11, 2014 City of Lubbock, Texas Finance Department Valencia Public Improvement District Service and Assessment Plan September 11, 2014 TABLE OF CONTENTS Section I Plan Description and Defined Terms Section II Property included in the PID Section III Improvement Project Section IV Sources and Uses of Funds Section V Assessment Plan Section VI Terms of the Assessments List of Exhibits Exhibit A The PID Map Exhibit B Maintenance and Services Exhibit C Assessment Roll City of Lubbock, Texas Finance Department Valencia Public Improvement District Service and Assessment Plan September H, 2014 Section I Plan Description and Defined Terms A. Introduction Chapter 372 of the Texas Local Government Code, Improvement Districts in Municipalities and Counties" (as amended, the "PID Act"), governs the creation of public improvement districts within the State of Texas. The City of Lubbock created the Valencia Public Improvement District (the "PID") to maintain the public improvements associated with the Valencia planned development and for the benefit of certain property in the PID, all of which is located within the City. (Capitalized terms used herein shall have the meanings ascribed to them in Section LB of this Service and Assessment Plan.) This Service and Assessment Plan has been prepared pursuant to Sections 372.013, 372.014, 372.015 and 372.016 of the PID Act. According to Section 372.013 of the PID Act, a service plan "must cover a period of at least five years and must also define the annual indebtedness and the projected costs for improvements. The plan shall be reviewed and updated annually for the purpose of determining the annual budget for improvements." The service plan is included in Section IV of this Service and Assessment Plan. Section 372.014 of the PID Act states that "an assessment plan must be included in the annual service plan." The assessment plan is described in Section V of this Service and Assessment Plan. Section 372.015 of the PID Act states that "the governing body of the municipality or county shall apportion the cost of an improvement to be assessed against property in an improvement district." The method of assessing the Costs of the improvements to the property in the PID is included in Sections V and VI of this Service and Assessment Plan. Section 372.016 of the PID Act states that "after the total cost of an improvement is determined, the governing body of the municipality or county shall prepare a proposed assessment roll. The roll must state the assessment against each parcel of land in the district, as determined by the method of assessment chosen by the municipality or county under this subchapter." The Assessment Roll for the PID is included as Exhibit C of this Service and Assessment Plan. The Assessments as shown on the Assessment Roll are based on the method of assessment described in Section V of this Service and Assessment Plan. The City Council shall make all determinations necessary herein. The City Council intends for the obligations, covenants and burdens on the owner of the Assessed Property, including without limitation such owner's obligations related to the payment of the Assessments, to constitute a covenant running with the land. The Assessments levied hereby shall be binding upon the owners of Assessed Property, and their respective transferees, City of Lubbock, Texas Finance Department Valencia Public Improvement District Service and Assessment Plan September 11, 2014 legal representatives, heirs, devisees, successors and assigns. The Assessments shall have lien priority as specified in the PID Act. This Service and Assessment Plan provides for maintenance of improvements benefiting the entire area of the Valencia PID B. Definitions The terms used herein shall have the following meanings. "Annual Service Plan Amendment" has the meaning set forth in the first paragraph of Section IV of this Service and Assessment Plan. "Assessed Property" means, for any year, parcels within the PID. "Assessment" means, with respect to each Parcel, the assessment imposed against such Parcel pursuant to the Assessment Ordinance and the provisions therein, as shown on the Assessment Roll, subject to reallocation among Parcels and reduction according to the provisions herein and the PID Act. "Assessment Ordinance" means the Assessment Ordinance approved by the City Council approving and adopting this Service and Assessment Plan. "Assessment Roll" means the document included in this Service and Assessment Plan as Exhibit C, as updated, modified, or amended annually in accordance with the procedures set forth herein and in the PID Act. "City" means City of Lubbock, Texas. "City Council" means the duly elected governing body of the City. "Costs" mean the actual or budgeted costs, as applicable, of all or any portion of the maintenance of the public improvements, operation, and other supplemental services, as described in Exhibit B of this Service and Assessment Plan. "Developer" means Betenbough Homes, Inc. "Improvement Project" means the maintenance of the public improvements that will provide a special benefit to the property in the PID and described in Exhibit B of this Service and Assessment Plan and Section 372.003 of the PID Act. "Parcel" means a parcel identifed by either a tax map identification number assigned by the Lubbock County Appraisal District for real property tax purposes or by lot and block number in City of Lubbock, Texas Finance Department Valencia Public Improvement District Service and Assessment Plan September 11, 2014 a final subdivision plat recorded in the real property records of Lubbock County, Texas or identified by any other reasonable means determined by the City Council. "PID" has the meaning set forth in the second paragraph of Section IA of this Service and Assessment Plan. "PID Act" means Texas Local Government Code Chapter 372, Improvement Districts in Municipalities and Counties, Subchapter A, Public Improvement Districts, as amended. "PID Map" means the map included as Exhibit A to the Service and Assessment Plan identifying the property included in the PID. "Service and Assessment Plan" means this Service and Assessment Plan prepared for the PID pursuant to Section 372.013, 372,014, 372.015, and 372.016 of the PID Act. Section II Property Included in the PID The PID is located in the City of Lubbock, Texas. A map of the property included in the PID is shown on Exhibit A to this Service and Assessment Plan. The 39.9 acre development is expected to consist of approximately 80 residential units, parks and associated rights of way, landscaping, and infrastructure. An explanation of the method of assessing property is included in Section V. Section III Description of the Improvement Project The general nature of the proposed public improvements is: (i) maintenance of Parks and green spaces together with any ancillary structures, features or amenities such as playgrounds, athletic facilities, pavilions, community facilities, irrigation, walkways, lighting, benches, trash receptacles and any similar items located therein along with all necessary grading, drainage, and similar infrastructure involved in the maintenance of such parks and green spaces; landscaping, hardscape and irrigation; and (ii) costs of establishing, administering and operating the District. The District is to supplement and enhance services within the District, but not replace or supplant existing City services provided within the District. The public improvements will be constructed by the Developer with no reimbursement from the PID. After analyzing the maintenance, operation, and other supplemental services related to the Public Improvements, the City has determined that the maintenance of the public improvements authorized by the PID Act, shown in Exhibit B, should be performed by the City and has further City of Lubbock, Texas Finance Department Valencia Public Improvement District Service and Assessment Plan September 11, 2014 determined that these maintenance activities will be of special benefit to all the Assessed Property within the PID. A. Maintenance of Public Improvements The total estimated cost of services provided by the District is approximately $58,448 over the next five years. The estimated annual cost rises from $7,185 in FY 2014-15 to $13,199 in FY 2018-19. The District shall not incur bonded indebtedness. The costs are based on a proposed assessment rate of $0.11 per $100.00 of valuation through year 2018. The budget for the maintenance, operation, and other supplemental services will be determined annually by the City and will be included in a Service Plan Amendment along with amendments to the Assessment Roll reflecting assessments (the "Maintenance Assessment') based on such budget for maintenance, operation and necessary supplemental services. Section IV Sources and Uses of Funds Section 372.013 of the PID Act requires this Service and Assessment Plan to "cover a period of at least five years and must also define the annual indebtedness and the projected costs for improvements. The plan shall be reviewed and updated annually for the purpose of determining the annual budget for maintenance." Such annual update to this Service and Assessment Plan is herein referred to as the "Annual Service Plan Amendment" The Valencia PID will have no indebtedness and the PID assessments will fund the maintenance of the public improvements, operation, and other supplemental services. The table below shows estimated sources and uses of funds including the projected cost of maintaining the public improvements. Cvlentivr Vur^ Prap•ny OvcmmiNpu,Prvpnly VaL¢un YOA Flfnl Yen Renouu In¢rtn ainy Aw'un¢ni ri 511.11 Toivl Opene BTF Arm PVY Tcan A' 1.13 Mry 6hiatmena of PUY ATh 9,m h1Nm "Trot W.0) Acm Maiotrnma d Metim AJviniOuli„e Copa A—m Opnvion Caa (LCA.COIMmn tan -dC. d mnm I A Rnene $ )Ol 2.7.2 )X 4¢66 'A'5 tM. 1]$]] 5 "all City of Lubbock, Texas Finance Department Valencia Public Improvement District Service and Assessment Plan September 11, 2014 The sources and uses of fonds table is subject to revision each year. Section V Assessment Plan The PID was created and the assessment is being levied pursuant to Section 372.015 of the PID Act, "Determination of Assessment." A. Allocation of assessment • Properties will be assessed based on the City's 2014 "net taxable value" as established by the Lubbock Central Appraisal District and submitted to the City under Tax Code Section 26.04. • Assessment will be $0.11 per $100 valuation • All property will be assessed based on the final 2014 "net taxable value'. Section VI Terms of the Assessments The annual assessment for each parcel within the PID shall be shown on the assessment roll. The amount of the assessment could change each year when the Service and Assessment Plan are adopted due to increased value on a parcel or the estimated cost of maintaining the public improvements, repair or replacement costs, and operational or administrative costs. City ofLubbock, T% Finena De .,.,m Valencia Public impmvemem DiMFVt Auemment Roll As ofJanuary 1, 2014 EnbibitC 201161ae1n 2014Taubk20111istima4d Pmptly ID Ower Name MARag A6tlrtu Eumption Pmpeery A6Lena Iepl.—HPIloo VJoe Value Nrtmmeot• 0.319317 ANDERSON L E A DIANA P 8714 IRONTON AVE 115 8914 IRONTON AVE, LUBBOCK. TX M24 VALENCIA LS S 361.589 361$89 398 LUBBOCK. TX 79421 0.319372 APEXARTISTRIESINC 11410 TOPEKA AVE 611180.11 ST, LUBBOCK TX ]9124 VALENCTAL 12 A,Jfp JI,JW 49 LUBBOCK. TX 794'_4 8119357 SABB FRANKLYN C& JANET R 6119 STIII ST IN 611987 IH ST. LUBBOCK, TX 74124 VALENCIA 16 379,498 378,498 416 LUBBOCK. TX TN24 R3193H RRASELTON JEFF &MUSAA 6113 WITH ST 6113$711 ST. LUBBOCK, TX 791_1 VALENMLU 41864 418[08 160 LUBBOCK. TX 7424 8319351 COMER KEVINK 874IRONTON AVE B7W IRONTON AVE. LUBROM TX T 24 VALENCIA L9 3132 372,32 410 LUBBOCK, TXfi 24 8319366 EVANS, SONIAC 61 It Enil ST 160A 611887NST.WBBCCKTX 7H24 VALENMLD 351'43'_0$C 352 LUBBOCK, TX 7414 0.319353 CARMAN BUSTY k1AY 9702IRON70N AVE 97M IR0NT0N AVE LUBBOCK, TX 1, N VALENLTAL II 4I4A. 414.170 456 UJISHOCK TX 7424 0.3^_H51 IATCHM.%VILLUM G 512483NDST MILVMUKEEAVE,l-UHHO7K.TX 74'_4 VALENCIA OFFICE PARK L I NO,dp 140.000 ISI LUBBOCK,TX74:J 1419359 Ho.MNIIT 61IMHST 61'4 B'RN ST, LUBBOCI(. TX 742J VALENCIA L IS 371.751 371,751 iW LMBO7K.TX7MN 839366 IACKSONJONATIIDN A& MLI.TTHSI 6114 BRH SF. LUBBOCK. TX 74N VALFNCIAL'S 39p 3RLE5 13'_ ANA.YDAL LUBBOCK,TXN N OWNS JORDAN JAMES R&YVETTE Ml1RFUI1 115 6115 MH ST, LUBBOCK-TX 7424 VALENCIA L4 3WA Ysi 5A 248 LUBBOCK,TX79C4 8319356 LANCET, WILLMM 11 S RITA 61178TDIST IN 6117 MR ST, LUBBOCK. TX 7424 VALENCIA L IS 353JU 321=ID 353 WFUOCK.TX7424 .1930 SPEND JAMES I@YING ZHANO 61258ODIST 518 6125871E ST, LUTDOCK, TX 7WN VALERMLE 326,609 196.966 31 LUBBOCK 7X724 .'315] THIRTEEN IS LUCKY FOR ME LLC 55166471ST MILWAUREEAVELUBSOCKTX 704 VALENCIA OFFICE PARK L 3 S BATCH 168,10] In LUBBUCKTX7M15 — $ 630.149 6.1$].493 •Emmvu EamluPu pe--O'ai E—LlM Cm APP WDuOul: anvil a— will h6aw1 yam foul CMfl,S alum Cit,ofl-01W k.'I'X Fi00np6 D"BIP n1 V;dmcia Pubim ImP--nI DWH0 l Anmssmnm Roll Aa nf)pnmry 1.2014 GbibilC EOH Ma M 3014 Taaab4 2014 Eni=IM rmprty to Owen Name MalluRA6tlrm EumpOon Pmperly Addm LBHI Oneripll. V.- VW_ Asnrmem' 0.11'8]2 LUBBOCK LAND INVEST II.11 4808 KNOXVILLE AVE AG BLK AK SEC'A AB 750 TR AIC OF S 152.00 3.0]9 3 ANE A NW/3 AC: 17.02 LUBBOCK. TX 7W U R31910 UUSKCOREYA@ROXANN 97.01RORTOY AVE 115 KHOIROSTON AVE, LUBBOCK, T% 74114 VALENCIA L7 TWO 361313 399 LUBBOCK, TX 7W24 R319363 MURPHEY CHARLES R@LISA D 6120 VTH ST IIS 6IM9TSIST,LUB&1CK,TX 79474 VALENCIA L— llg9B5 110.989 364 LUBBOCK,TXA4I4 RT93H NELSON BRAD A S ffSSICA A 6103 RTH ST M03RTRST,LUBB0CX,TX 79474 VALENCIA L] VPTS Tax, SO LUBBOCK, TX 7M24 0.319746 RALLOIOSEPHCHROTOPHER® BARHARALRAIIA HS.OA 61078711 ST. LURBIX'K. TX 7W24 VALENCLA L4 321,749 3'.1'29 3M 6107 MIT ST LUBBOCIi TX lTf:4 .20816 REAL PROPERTY RESOURCES INC 6M5 82ND ST RRCIOLAAVF,LURFOL'K,TX 7MN VALENCIA TRB 314 374 0 LUBROCK.TX7 N .1908 RHOADES SHANNON @WENDEE 6119 TND PL 971' IRONTON AVE,, LUBBOCK, TX T 24 VALENCIA L6 ]9,010 ]9,W] 43 .In A LUBBUCK.TX 7, 211991 .19A3 RITCHIE KERRY 6 STEPHANIE On 87TH ST 115 610187IIST,LUBHOCK,TX 79424 VALENCIA L1 381369 RL569 420 LUBBOCK TX 79424 .1930 SPEND JAMES I@YING ZHANO 61258ODIST 518 6125871E ST, LUTDOCK, TX 7WN VALERMLE 326,609 196.966 31 LUBBOCK 7X724 .'315] THIRTEEN IS LUCKY FOR ME LLC 55166471ST MILWAUREEAVELUBSOCKTX 704 VALENCIA OFFICE PARK L 3 S BATCH 168,10] In LUBBUCKTX7M15 — $ 630.149 6.1$].493 •Emmvu EamluPu pe--O'ai E—LlM Cm APP WDuOul: anvil a— will h6aw1 yam foul CMfl,S alum