HomeMy WebLinkAbout7A, Resolution 2009-015 Assessment Roll for 2009 PMP
~
~HILLS
Request for Council Action
Prepared By: Kristine Giga, Civil Engineer
Council Meeting Date: June 8, 2009
Resolution 2009-015: Adopting proposed special assessment roll for the 2009 Pavement
Management Program
Budgeted Amount:
$2,065,000
Estimated Actual Amount:
$1,583,141.01
Funding Source:
PIR, Enterprise Funds,
Special Assessments
Recommendation:
1. Consider adoption of resolution 2009-015: Adopting proposed special assessment roll for the
2009 Pavement Management Program. If questions or concerns are received at the assessment
hearing, staff recommends that final adoption of the assessment rolls be brought to the City
Council for action at the June 29, 2009, City Council meeting. If Council receives no comments
regarding the assessments, staff recommends approval of resolution 2009-015, adopting and
confirming assessments for the 2009 PMP improvements.
2. The City Council also needs to determine the terms of the deferred assessment. Staff
recommends the City Council provide direction for a resolution on the deferred assessments to
be brought to the June 29, 2009 City Council meeting.
Supporting Documents:
1. Memorandum from Civil Engineer Kristine Giga dated June 4, 2009.
2. Letter dated May 7,2009 from City Attorney Jerry Filla
3. Resolution 2009-015
4. Proposed Assessment roll
5. Proposed Deferred Assessment Roll
~
MEMORANDUM
DATE:
June 4, 2009
TO:
Mayor and City Council
Ron Moorse, City Administrator
FROM:
Kristine Giga, Civil Engineer
SUBJECT:
2009 PMP Improvements- Adoption of Assessment Roll
BACKGROUND
On May 11, 2009, the City Council set June 8, 2009, as the date to hold public hearings for the
purpose of establishing special assessments for the 2009 PMP Improvements.
FINANCIAL IMPLICATIONS
The project is proposed to be assessed consistent with the City's assessment policy, which states
that 50% of the costs for roadway improvements will be assessed in residential areas, with the
remaining portion financed by various City funds. Financing for the project is consistent with
past City policy and practice, and is summarized in the table below.
Improvements Funding Source Cost
Roadway PIR Fund $1,188,304.44
Storm Sewer Surface Water Enterprise Fund $297,845.24
Sanitary Sewer Sanitary Sewer Enterprise Fund $65,943.08
Watermain Watermain Enterprise Fund $31,048.25
TOT AL PROJECT COST $1,583,141.01
Total amount to be assessed (50% of roadway costs) $594,152.22
Total amount to be paid by $988,988.79
the City
Per unit assessment $6,601.69
\\Metro-inet.us\ardenhills\Admin\CounciI\Agendas & Packet Information\2009\06-08-09 ReguIar\Packet In formation\7 A 2009PMP\7 Al 6-08-
09Memo2009PMP _ AssessmentHearing-adopt.doc
2009 PMP
6/5/2009
Page 2
The assessment policy states that the assessment shall be based on the total estimated
construction cost, plus associated overhead costs. The policy also states that the City Council
shall retain the right to review each project on its own merit and to deviate from any portion of
the Assessment Policy Manual as it deems proper. As discussed at the public hearing and as was
prepared in the feasibility report, the proposed assessments were based on the contractor's bid
pnces.
At the May 11, 2009, City Council meeting, the City Council directed staff to set the payment
period of the assessment to 10 years, as written in the assessment policy. The interest rate was
set at 4.80%, which is 2% over the current annualized rate of return on the City's portfolio. This
is a deviation from the assessment policy, which states the interest rate shall be prime rate plus
2%; this would mean a rate of 5.25%.
Staff also requested direction from the City Council on how to proceed with assessments on
parcels that are large enough to be subdivided, but would have to move or remove the existing
home to do so. Attached is a letter from the City Attorney with three options on how to address
these parcels; this was provided to the City Council at the May 11, meeting, and is included
again for reference.
City Council directed staff to pursue option B in the City Attorney's letter, deferring the second
assessment for 3544 North Snelling Avenue, 1400 Forest Lane, and 3438 Glenarden Court. Staff
has met with the property owner at 1433 Forest Lane, who has indicated that the existing
structure would need to be adjusted in order to subdivide the property. Staff recommends adding
the second assessment for this property to the deferred assessment roll.
Pursuant to Minn. Stat. 429.061, Subd. 2, the City could adopt a deferred assessment roll for
future lots. A future subdivision of the property would trigger the payment of the deferred
assessments. Deferred assessments are certified to the county auditor but collection is deferred.
A certificate of the deferred assessment must contain the legal description and the parcel
identification number (Pill) of the affected property and the amount deferred. Deferred
assessments constitute liens on the property and must be paid within 30 years of the assessment
levy even if the subdivision has not occurred within that time.
The City Council will need to determine the amount of interest on deferred assessments. Per
state statute, the City Council has three options. (1) it may require interest to be paid annually at
the same times as the principal installments of the assessment would have been payable if not
deferred; (2) it may add interest for this period to the principal amount of the assessment when it
becomes payable; or (3) it may forgive interest to December 31 of the year before the first
deferred installment is payable.
2009 PMP
6/5/2009
Page 3
Attached for City Council review is the proposed assessment roll and proposed deferred
assessment roll.
SCHEDULE
The following is a proposed schedule for 2009 assessments:
June 8
Council conducts the assessment hearing with the option to adopt final
assessment roll on June 29, 2009, ifnecessary
June 8 (June 29)
Council adopts assessment roll
June 9 to July 8
(June 30 to July 29)
Assessment pre-payment period at Arden Hills City Hall (30 days)
October 31
Certification of final assessment roll to Ramsey County
RECOMMENDED COUNCIL ACTION
If questions or concerns are received at the assessment hearing that require further investigation,
staff recommends that final adoption of the assessment rolls be brought to the City Council for
action at the June 29, 2009, City Council meeting. This will allow staff time to research
questions and objections raised at the hearing. If Council receives no comments regarding the
assessments, staff recommends approval of resolution 2009-015, adopting and confirming
assessments for the 2009 PMP improvements.
The City Council also needs to determine the terms of the deferred assessment. Staff
recommends the City Council provide direction for a resolution on the deferred assessments to
be brought to the June 29, 2009 City Council meeting.
Warren E, Peterson
Jerome P. Filla
Daniel Witt Fram
Glenn A. Bergman
John Michael Miller
Michael T. oberle
Steven H. Bruns.
Paul W. Fahning*
Sonja R. Ortiz
Amy K. L. Schmidt
Ben I. Rust
Jonathan R. Cuskey
Jared M. Goerlitz
P/&ERSCN.
FRAM - BERGMAN
Suite 800
55 East Fifth Street
St. Paul. MN 55101~1718
(651) 291-8955
(651) 228-1753 facsimile
www.pfb-pa.com
PROFESSIONAL ASSOCIATION
(651 )290-6907
jfitla(@ofb-oa.com
May 7, 2009
Kristine Giga
City Engineer
City of Arden Hills
1245 West Highway 96
Arden Hills, MN 55112
VIA EMAIL & U.S. MAIL
Re: 2009 PMP
Special Assessments
Our File No.: 10470.08-1
Kris:
According to the City's current policy, street improvements are specially assessed on
adjacent single family residential parcels on a per lot unit basis. Special
assessments on single family residential lots which are capable of further subdivision
can be addressed in a number of ways:
A. Pursuant to Minn. Stat. ~429.061, Subd. 2, the City could levy
special assessments for current and possible future lots at the same
time. If current dwelling units need to be moved to accommodate the
future subdivision, current property owners would argue, perhaps
successfully, that they wilt not realize special benefits from the
additional unit assessments until the future subdivision occurs.
B. Pursuant to Minn. Stat. 9429.061, Subd. 2, the City could assess one
unit now and adopt a deferred assessment roll for future lots. A future
subdivision of the property would trigger the payment of the deferred
assessments. However, all deferred assessments must be paid within
thirty (30) years of the date of adoption of the deferred assessment
roll even if the subdivision has not occurred within that time.
~ALSO ADMITTED IN WISCONSIN
Kristine Giga
May 7, 2009
Page 2
C. Pursuant to Minn. Stat. ~429.071, Subd. 1, the City could adopt a
supplemental assessment roll when the subdivision of the property
occurs. The City would need to follow all of the process that it does
when it adopts a normal assessment roll but, only those people who
would be receiving a supplemental assessment would need to be
notified.
If option A or B is followed, the assessment resolutions would be recorded and
would provide notice to future property owners of existing assessments. If option C
is followed, a future property owner would not know that there is a "pending
assessment" when the purchase agreement is signed for the newly created lot. Lots
on which special assessments are deferred or on which the City anticipates adopting
a supplemental assessment roll should somehow be flagged in the City's records so
that future staff and councilmembers realize that there are special assessments to be
collected, and so that this issue could be raised at the time of the application for the
subdivision.
If you have any questions, please contact me.
JPF/jmt
~
~HILLS
CITY OF ARDEN HILLS
COUNTY OF RAMSEY
STATE OF MINNESOTA
RESOLUTION NO. 2009-015
RESOLUTION ADOPTING SPECIAL ASSESSMENT ROLL FOR THE 2009 PMP
IMPROVEMENTS
WHEREAS, pursuant to proper notice duly given as required by law, the City
Council has met and heard and passed upon all objections to the proposed assessment for the
improvement of the City of Arden Hills 2009 Pavement Management Program improvement
of the following streets:
Arden Place, from Old Snelling to Glenarden Road,
Glenarden Court, from Skiles Lane to Glenarden Road,
Glenarden Road, from Old Snelling to cul-de-sac,
Forest Lane, from Old Snelling to Glenarden Road,
Skiles Lane, from Old Snelling to Glenarden Road,
Snelling Avenue N, from Arden Place to cul-de-sac,
NOW, THEREFORE, BE IT RESOLVED by the City Council of Arden Hills, Minnesota,
that:
1. Such proposed assessment roll, a copy of which is attached hereto and made a part hereof,
is hereby accepted and shall constitute the special assessment against the lands named
therein, and each tract of land therein included is hereby found to be benefited by the
proposed improvement in the amount of the assessment levied against it.
2. Such assessment shall be payable in equal annual installments extending over a period of
ten (10) years, unless prepaid, the first of the installments to be payable with general taxes
levied in 2009, collectible with such taxes during the year of2010, and shall bear interest at
the rate of 4.8 percent per annum from the date of the adoption of this assessment resolution.
To the first installment shall be added interest on the entire assessment from the date of this
resolution until December 31,2009. To each subsequent installment when due shall be added
interest for one year on all unpaid installments.
3. If the adopted assessment differs from the proposed assessment as to any particular lot,
piece, or parcel of land, the City Administrator shall mail to the owner a notice stating the
amount of the adopted assessment. The administrator must also notify affected owners of
any changes adopted by the Council in interest rates or prepayment requirements from those
contained in the notice of the proposed assessment.
\\Metro-ineLus\ardenhills\Admin\Council\Agendas & Packet Information\2009\06-08-09 Regular\Packet Information\? A 2009PMP\? A3 2009-015, Adopting Proposed Special
Assessment Roll 2009 PMP .doc
4. The owner of any property so assessed may, at any time prior to certification of the
assessment to the county auditor, pay the whole of the assessment on such property, with
interest accrued to the date of payment, to the City Administrator, except that no interest
shall be charged if the entire assessment is paid within 30 days from the adoption of this
resolution. The owner may at any time thereafter, pay to the County Auditor the entire
amount of the assessment remaining unpaid, with interest accrued to December 31 of the
year in which such payment is made. Such payment must be made before November 15 or
interest will be charged through December 31 of the succeeding year.
5. The City Administrator shall forthwith prepare and transmit a certified duplicate of this
assessment to the County Auditor to be extended on the property tax lists of the county. Such
assessments shall be collected and paid over in the same manner as other municipal taxes.
ADOPTED BY THE CITY COUNCIL OF THE CITY OF ARDEN HILLS
THIS 8 DAY OF JUNE, 2009.
Stanley D. Harpstead, MAYOR
ATTEST:
Ronald J. Moorse, CITY ADMINISTRATOR
\\Metro-inet.us\ardenhills\Admin\Council\Agendas & Packet Information\2009\06-08-09 Regular\Packet Information\? A 2009PMP\? A3 2009-015, Adopting Proposed Special
Assessment Roll 2009 PMP .doc
Q')
o
o
C',I
W
Z
:J
..,
~
a:
..J "
..J 0
0 a:
Q.
0: l-
I- z CD
W l"- N
Z ::E z 0 CW')
W w cO 0
" ::E 0 ~
== <C en t to
en z ..J <( t:
en <C ..J d
::E s: d
w I- Z Z Z
en z w l- I-
en W u
::E c w 0
<( w a: ..., w
> <( 0 ...,
..J <C u. a: 0
<( Q. 0 Q. a:
Z en ~ >- Q.
u: 0 I- :e
0 (j (j
N m
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
wwwwww~~~~~~~~ww~~ww~~~~ww~~~~~~~~~~~~~~~~ww~~~~~~~
000000000000000000000000000000000000000000000000000
wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww
W~~~I~~,~~~~~;~~~~~~~~~~~I~~I~~~~~I~~I~~I~~~~~~~~~~~~~~~I~~~
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
wwww~~~~~~~~wwwwwwwwwwwwwwww~~~~~~~~~~~~~~~~~~~~~~~
000000000000000000000000000000000000000000000000000
wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww~wwwwwwwwww
W~~~I~~~~~I~~~~~~~~~~~~~I~~I~~~~~I~~I~~~~~~~~~~~~~~~I~~~~~
~ ~ ~ ~ M M ~
~~~~~~~~M~M~MM ~~~~~M~OMN~W ~~~~~~~~ ~~~~OO~~~~
~~~~~~~~~~~~~~~ ~~~~~~~~~~~~ ~~~~~~~~ ~ ~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~NNN
~~Z~Z~~~~Z~~~~~~z~Z~~~Z~~~~~~~~Z~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~a~a~~~~a~~~~~~a~a~~~a~~~~~~~~a~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ffi~~~~ffi~~~~~~~
OO~O~OOOO~OOOOoo~~O~OOO~OOOOO~OO~OOOOO~O~~OOOOOOOOOo
~~W~W~~~~W~~~~O~W~W~~~W~~~~~~~~W~~~~~~~~~~~~~~~~~~~
<<Z<Z<<<<Z<<<<~ooz<Z<<<Z<<<<<oo<<Z<<<<<oo<oooo<<<<<<<<<<
o
~
<
>
~
g ~~~~~~~~~~~~~~~~
WWWWWWWWWWWWWWWWWWWWWWW~W~wwwwwwwww8888~~~~~~~~~~~~
UUUUUUUUUUUUUUUUUUUUUUUwZZZZZZZZZZZZZZZZZZZZZZZZZZZ
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
W~M~~Nmo~w~~~mOMoo~~ooo~~~mNOO~O~~OO~M~OOw~~~o~moo~w~o~~
~~oooommmoOO~~~~NNNMM~~~M~WOO~OOOOOO~M~MN~wmO~~NMMMM~~~
MMMMMMM~~~~~~~~~~~~~~~~NMMMM~~~~~~~~~~~M~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~M ~~~~~~~~~~M~MM~MMM~~M~~
w
w
~
00
::>
~
~
~
W
o
>-
Z
00
W
-oJ
W
ii:
::>
~
~
<3
o
CI)
00
<
....J
Z <
g OtlnSI
~-~C)i=tu
S2~z~~~
ffi~8i~~
~:JOW::>""
~O<Zg:<
~~~~~~
~~~~~~
Z
W~W~
OWc::lO
U!:!:Z-oJ
oowWa
Oa..~~
~...,WW
<!:!:!-oJW
~~~Q
~:5C3~
~
::>
9
~
00
...,
W
~
ii:
o
U
Z
::>
-oJ
o
Ow
OO~
~~~
~-oJ~
~~~
~<<
~~~
~~~
~~
(f)W
~-oJ
ace
~::>
-oJw
aI
NO
~~
_00
-oJ>-
w~
~U
Z
o
00
-oJ
::>
<
~
U
00
w
U
Z
<
~
l.L
Z
<z
>-~a
w>-~
-oJW-oJ
ZI<
<<~
~z~
""Wz
~~~
zt-CI:
as~~
Z ~
IZ 0
~g t-~
~~ < 00
lli~~~~[ij~~
~~~0~~~5
c::lwI""z ::cz
C3i!=!::~~~~~
5C3~~~~~~
W W
~ ~ ~ ffi ~ Z
::> ~< -oJ Oc::l Z ~ ::> 0
~ zw~ ~ 5ii:~ ~ a ~ ~z w ffi ~ >- Z ~
3~~ w ~ ~ooooow ~z~-o~::c (f)m aa:z ~~t-z w ~zO
ffi 00 O~I_~~ ~~~< b~~~~~ZI5u~<o~i!=6 ~~ffi~~~~b~~~~>-~ ~~~
~~~o~3~~~~~~~~~00~5~~~~~~~ffi~~~~~~btu~~~~~~~~~~5~~z~~~
ooo~zoo~...,~g~~oow~o~u~~~~><~w~:Ju...,CI:~~~~N-oJceU~<~""uw~~~~oooo~
~~U~Zoo~~IWW>-~~-oJ>t- Z ~O~l.L~-oJwoo~~O~ceI~~WWt-O-oJ~z(f)>...,>->-~~<
~~~~~~~~~~~~~~~~ffi~~~~~~O~~~~<~gffi~~~ffi~~ffi~~ffi~~~Qi!=~c::lffi~
~<::>~~~~~~~~8OOffi~I~~~~~5~~~g~~Q~~~offi~~<@~Q~~~a~~~55~~
~Q~<I~~~I~~~~ceCl)Q~OCl)~ooO~UU~CI)O~<o~Qo~~Qoa:~~ceooi!=~o~ooo~o
~ ~~~~oooooooooooo
w ::>::>::>~<<<<<<<<<<<<
wwwwwwwwwwwwwwwwwwwwwww~wwwwwwwwwww8888~~~~~~~~~~~~
~~~~~55~5~5~5~~~5~5~~5~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~s~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~8~~~~~~~~~~~aaaaaaaaaaaaaaaa
~~~~~~~~~~;~~;~~~~~~~~~ ~~~~~~~;~~~~~~~~~;;~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~o~~ ~~~~~~~~M~M~MMMMM~MMM~~
W~O
NNM
000
000
NNN
MMM
NNN
000
MMM
~~~
C\JC\JM
MNM
000
000
NNN
MMM
NNN
000
MMM
~~~
MMM
~om~oow
M~WM~M
000000
~~~~~~
NNNNNN
MMMMMM
NNNNNN
000000
MMMMMM
~~~~~~
MMMMMM
woom~~~WI.OT""~OM
oggoo~~~~~~~
~~~~~~~~~~~~
NNNNNNNNC\JNNN
MMMMMMMMMMMM
NNNNNNNNNNNN
000000000000
MMMMMMMMMMMM
~~c;!;~~~~~c;!;~~~
m
~
o
o
N
M
~
M
~
M
~oo~m~~MNMN~om~oo~~
~~~~~~oo~~ooog~gg~
000000000000000000
NN~~~~~~~~~~~~~~~~
MMMMMMMMMMMMMMMMMM
NNNNNNNNNC\JNNNNNNNN
000000000000000000
~~~~~~~~~~~~~~~~~~
M
o
o
N
M
~
M
~
M
Z
o
00
-oJ
o
<
o
CI:
<
Z
~
W
CD
...J
...J
o
a:
~
~
0:(
~
u::
a..
~
a..
01
o
o
~
i
;:
a..
~
~
I
~
~
f
"g>
~
a..
o(l
a:
~
i
~
"~
~
0)
o
o
C'oI
W
Z
:J
..,
:!!
~
a:
...J CJ
...J 0
0 a:
Q.
a: t-
t- z CD
w ..... C\I
Z :!! z 0 C")
w w cb 0
CJ :!! 0 0
== ,..
~ en f. cD
en z ..J ~ t=
en ~ ..J d
:E s: d
w t- Z Z Z
en z w t- t-
en w (.)
:E c w (.)
<C w a: .., w
> ~ 0 ..,
...J ~ u. a: 0
<C Q. 0 Q. a:
Z en > > Q.
u: 0 t- t- i
0 u u
C\I m
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
~~~~ww~~~~~~~~~~~~~~ww~~~~~~~~~~~~~
00000000000000000000000000000000000
wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww
1~~~g~~~~~~lg~g~gl~~~gg~g~~~~~~~~lg~~~~
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
wwww~~~~wwww~~~~wwww~~~~wwww~~ww~~~
00000000000000000000000000000000000
wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww
l~g~~~~~~~~!~~~~~~~~~~~~~~~~~~~~I~~~~~
m m 0 ~ ~ ~
o 0 ~ ~ ~ ~
000 ~~~~~~ ~~~ ~~~~~~~ ~~~ ~~~~~~
www WW~W~W www wwwww~w www w~w~w~
22~~~~~~~~~~~~~~~~22~~~~~~~~~~~~~~~
~ww~~~~~~~~~~mW~ ~~~~~~w~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~a~a~~~~~~~~~~~~a~~~~~~~a~a~a
III~~IIOCI~I~III~~IIIIIOCI~III~IOCI~IOC
mmm~~mmmmmm~mmm~~mmmmmmm~mmm~mmmmmm
ooo~~oo~o~o~oooj~ooooo~o~ooo~o~o~o~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
ooooooooooo~ooo ~ ~~~~~w
~~~~~~~~~~~~~~~~ m ~~~~~~
~~~~~~~~~~~8~~~~wwwwwwww~wwww~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~.~
~~~~~~~~~~~~~~~00~~~~~~~~~~~~~333333
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~m~~~~OOOOOOOOOOOOOOOOIOOOOOOOOOOOOOOOOOOOO
OO~~~~W~O~oo~ooo~m~mo~~W~~ON~~~m~OO~~oo
~~~~WWOOOOONW~~~~~~~oooommO~O~NNWW~~OOm
~~~~~~~~~~~OO~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~W~~~~~~~~~~~~~~~~~~~
~ ZZm~
~~mg~~~
~5~~~~fb
~~;ij-,~~~
~<(mo<(a:W
t;~~~~~~
~ffi~~~5~
I-
a:
o
:r:
00
m
W
()
::J
<(
>-
a:
<(
~
00
o
~>- Z
B.~ 9 g
~8 ~ ~
~~cn~~~z
~w::>!::~Q(B
I~()u..:r:<(W
~~~~~8~
~<(z~<(~S:2
5~~~~>-~
~~~;2~~~
...J
o
a:
t-
~
CI)
CI)
<(
~
u:
0-
~
0-
m
o
o
~
I
~
~
~
I
~
g
f
"g
~
a..
o!l
a:
~
i
~
~
~
~
Z
Z
<(
~
w
W
00
N~
Z<(
~3
~~
~g
0<(
2~
ZO:
o
...Jz
<(Z
o ~ ffi~
~ ~~~:J~
&1~~~tr(5~
~~~~mttl-,
~Q~~~~~
00 ><(wI-::>()
~~~5;2~~
>-
ooI
w~
~a:
~:J
o~
0:<(
(!J<(
ZO
ffi~
~~
W ...J a:
00 W Zw
Z 006 00 ~ ~ ~ = ~ ~~
~w Z mI Z 0>- ~ ooZ~ ~ I- ~z W ~z
~~~z~ ~offi~ ~~oog~~(B~ ~ ~ g~~~ ~a:
~z<(aa:mw8j<(~<( BO:J~~~w~oow~~ ~OO~~OOa:NOO~
oo~~~~cn~~~~omw~g~()~OOW()~~O~ Z~()~~8Z~~
~~~~~~S~a:~~~g~S~~~~~~~g~~~~~~~~~ffi~~
~oc~w~~~2~2~~wO~<(~ffi~ffi~ffiw~~oc~~6~~~Z~~
~ffi5~~~B~~~~~g~5~>~g~fbz~~~~50>W~~~~~
Q~~5~~~~~~~~~(!J~a:~~05~~~Q~;2~~~~~~~6@
ZZZZZZ
0000000000000000 wwwwww
<(<(<(<(<(<(<(<(<(<(<(<(<(<(<(<( ::>:J:J:J:J::>
0000000000000000 zzzzzz
~~a:a:a:a:a:a:a:a:a:~a:a:a:a: wwwwww
mmmmmmmmmmmmmmm~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~333333
wwwwwwwwwwwwwwww===dddd======wwwwww
~...J~~~~~~~~~...J~~~~~~~~~~~~~~~~~zzzzzz
~~~~~~~~~~~~~~~~oooooooooooooooooooooooooooooooooooooo
OO~~~~W~O~OONOOO~~N o~~w~~o~~~~m~oo~~oo
~~~~WWOOOOON~~~~~ ~~oooommOOO~~Nww~~~m
~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~O~ ~~~~~~~~~~~~~
W~~W~~~~N~omoo~
OOON~OWW~WW~~~
00000000000000
00000000000000
~~~~~~~~~~~~~~
~~NN~~N~N~N~NN
~~~~~~~~~~~~~~
~~~N~~N~N~N~NN
00000000000000
~~~~~~~~~~~~~~
~~~~~~~~~~~~~~
~~~~~~~(l')~(l')~(l')~~
~~~~ww~oo~mOOW~(l')N~ om
(l')~~~~~~~~~www~~~ ~O
0000000000000000 00
0000000000000000 00
~~~~~~~~~~~~~~~~ ~~
~~~~~~~~~~~~~~~~ ~~
0000000000000000 00
~~~~~~~~~~~~~~~~ ~~
Q)
o
o
C\I
W
Z
::)
..,
..J
..J
0 :f
0: a:
I- CJ
0
Z a:
W c..
:E ....
z U)
en w ...... N
en :! z c ('W)
W c:b c
W CJ :! c ~
en c( en f- ed
~ ~ ..J c( t=
..J d
:! :E d
0 t- Z Z Z
Z ....
W w w 0 t-
o: :! c w 0
~ w
0: w -, -,
> 0 0
w c( u. a:
a. 0 c.. a:
LL a.
W en >- >- :i
c .... t-
O c 0 0 In
N