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07/24/2012 02 Metropolitan Park District Discussion FF K q V.c 1'r 4 'rYa to ( [I 45 '.. a+�e,"YVd,Ill BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. For Meeting of: July 24, 2012 ITEM TITLE: Metropolitan Park District Discussion SUBMITTED BY: CONTACT PERSON /TELEPHONE: SUMMARY EXPLANATION: Resolution Ordinance Other (specify) Contract: Mail to: Contract Term: Amount: Expiration Date: Insurance Required? No Funding Phone: Source: APPROVED FOR City Manager elma SUBMITTAL: STAFF RECOMMENDATION: BOARD /COMMISSION RECOMMENDATION: ATTACHMENTS: Click to download ❑ Transmittal Memorandum ❑ MPD PowerPoint Council Study Session Transmittal July 16, 2012 To: Honorable Mayor and Members of the City Council Tony O'Rourke, City Manager From: Chris Waarvick, Director of Public Works Ken Wilkinson, Parks and Recreation Manager Subject: Metropolitan Park District Study Session for 7/24/20112 Please see the attached PowerPoint presentation on the formation of a Metropolitan Park District for the scheduled 7/24/2012 Study Session. The information was presented to the Park Commission on June 13, 2012. Analysis of the property tax implications continues to be reviewed in light of other property tax proposals concurrently being discussed. However, the threshold question of whether to pursue this concept further can be deliberated prior to a detailed property tax analysis. This matter has been subject to prior Council discussions over the past few years. This concept concentrates solely on an MPD with boundaries concurrent to city limits. Finance Director Cindy Epperson, Yakima County Assessor Dave Cook and Senior Assistant City Attorney Mark Kunkler will be in attendance to assist with Council inquiries. If you have any questions or concerns, please do not hesitate to contact Ken Wilkinson at 576 — 6416. Metropolitan Park District Information Session Parks and Recreation Commission 1 June 13, 2012 .4t OkV What is a Metropolitan Park District (MPD)? An MPD is Municipal Corporation, regulated under RCW 35.6 1 © The purpose of an MPD is to: Provide for the management, control, improvement, maintenance, and acquisition of parks, parkways, boulevards, and recreational facilities May include territory located in portions or all of one or more cities or counties, or one or more cities and counties, when created or enlarged MPD Functions Purchase, acquire and condemn lands within or without the boundaries of park district ® Issue and sell warrants, short- term obligations, or general obligation bonds 0 Issue revenue bonds ® Petition for the creation of local improvement districts 0 Employ counsel, provide for park police officers, secretary of the board, and all necessary employees Establish civil service for employees IMP Functions, continued P Has power to regulate, manage and control, improve, acquire, extend and maintain, open and design, parks, parkways, boulevards, avenues, aviation landings and playgrounds, within or without the park district P Has power to authorize, conduct and manage: the letting of boats, or other amusement apparatus the operation of bath houses the purchase and sale of foodstuffs or other merchandise the giving of vocal or instrumental concerts or other entertainments the management and conduct of such forms of recreation or business as it shall judge desirable or beneficial for the public, or for the production of revenue for expenditure for park purposes P. May sell, exchange, or otherwise dispose of surplus property P. Can annex territory Formation r). The formation of an MPD must be approved by a majority vote of the voters. The election process can be initiated by: Petition by at least 15% of registered voters in the area; or, Resolution of the governing body SEPA review required ® Transfer of property: N City can convey title to MPD or lease park land to the MPD MPD may assume existing indebtedness of property to Contract with City: MPD can contract with the City for operational services (e.g. human resources, legal, financial, etc.) MPD'sinWA Bainbridge Island Shelton r) Des Moines Mt. Si (North Bend) Eastmont 1> Tacoma Fall City Tukwila Greater Clark Parks to Village Green (Kitsap District (Clark County) County) P› Key Peninsula a William Shore Memorial to Normandy Park Pool District (Port Peninsula (Pierce County) Angeles) Pullman MPD Board There are two options for the election of officers to form the Metropolitan Park Board: 5 commissioners may be elected at the same time as the election for formation of the district; or, The existing legislative authority /governing body of the City may act as the Metropolitan Park Board ® Treasurer: County Treasurer is the ex officio treasurer. MPD can designate another qualified person Taxing Authority An MPD is considered a Junior Taxing District — similar to a library district, cemetery district, fire district, etc The maximum levy rate for an MPD is 0.75 cents per $1000 of assessed valuation An MPD can be subject to prorationing if the summation of the Junior Taxing District levies is greater than $5.90 per $1000 Budget r!. fro, B Current 4mexe Po ,VitogAiliZtolirt;I:a404WItuipplilVevAr51,0*14140.04fet-v4i Scenario witav44:4* Rate Amount . Rate = Amount Property Taxes ) $0.2893 $1,575,000 $0.50 $2,727,000 UtilityTax 3.5% 1,154,000 (I ,•,•:- .. Tax Support 3 2,732,000 • Budget i!-- Budg 1,3 18,000 Total Revenue $5,199,000 $4,050,000 , . _ . - • • = -- Operations Budget $4,001,000 Budget $4,001,000 AddI Admin ti - tn ate r : c -2 ' '- „ ■■. , - - _ Available to allocate from $0 $998,000 operations to capital (2) ••• -•:' 4 • J'i"' :; ( I ) 2012 Assessed Value - $5,454,218,000. Rate is per $1,000 of assessed value. (2) Capital Funds used for: Equipment replacement, Major Park Renovations and Upkeep, Inflation c�sts (fuel, fertilizer; etc.), Recreation Programs ji ,„,-- •,• • • „-,,- [> Budget, Continued MPD would need an additional $200,000 if a separate entity from the city I> The City Council may decide to reallocate revenue currently allocated to the Parks and Recreation Division 0. If Parks becomes separate from the City, the other divisions in Public Works may have to absorb the fixed costs previously charged to Parks (if MPD offices change location) � REET I is now assigned to repay an interfund loan for the current Kiwanis Park improvements at about $ 1 20,000 for 5 years Property Tax Levy Limit • ----- riVirOMPC MPSIWMRM:AtlrMinifttrifflriefRVaXMVIWi rFORMatiONAM tSenlorOanDistrivtszow,v,,,Ro44,a..pvmotmipAltvs doizALevymot RtolaxILi mit '' A 4Ngsziti City;' , im a $ 3.056 $ 3.100 Yakima County 1.520 1.800 P;14.M1-4 l'urtrorcTaxvDIstrtcts 4i nCiUdtiStilMPDIMV*VitfoM-t gigiV tift4tfORAi; i#:*NroviotOok 04+440 Ltvitr.vattAmttwtrN*Aiv*nttpzvmfit-*toi*op,4atAutaskadntittai-MitgttgasgZigi gitatiMagit4eittiati blitgairdoitt Flood Control Zone District 0.090 0.100 , Li brary VLF 5.137 5.500 _ r • •-• • • I - - Statutory Maxi mu m( 5.900 5.900 Tax Available for MPD Pii•r;A 0.763 0.400 FitonikYiki erteedUrityAssetSbr 10117a56 booklet 4,45,1tZ42f; `4 (2) State, school, voted, and EMS levies excluded from the $5.90 limit . . . - . Excess Levy For General Government Purposes There are 2 methods for increasing the Levy: Levy Lid Lift One -year Levy increase Both methods require a vote. Levy Lid Lift is a simple majority, One -year requires 60% and 40% turnout City Services ® Currently, the Parks and Recreation utilizes the following services of the city, which would become expenses in an MPD: Legal Finance Information Technology Purchasing Human Resources ® Parks and Recreation currently pays for: Public Works Administration Garage Maintenance and repair of vehicles r Other expenses Insurance — the City is self- insured. The MPD would need to get its own insurance (preliminary quote — approxi mately $4 I k) 1 Payroll considerations — health insurance, deferred compensation, PERS, longevity, etc. Location — stay at Public Works facility? Parks pays rent now to PW Admin, additional expenses likely if a new facility is chosen Questions and Comments? Yak ima part: e cr� tin City of Yakima Metropolitan Parks District Property Tax Analysis 2011 2012 <--- -- 2013* ---- -> (b) Assume (c) Assume (a) No Change to Revenue Neutral Revenue Neutral City Levy to City to Taxpayer Assessed Value subject to Property Tax $ 5,599,278,437 $ 5,454,218,436 $ 5,454,218,436 $ 5,454,218,436 $ 5,454,218,436 City's Levy - Dollar Amount $16,341,341 $16,667,323 $16,667,323 $15,092,323 $13,940,437 - Rate p /$1000 AV $2.92 $3.06 $3.06 $2.77 $2.56 City's Contribution to Parks & Recreation $1,725,983 $1,575,000 n/a n/a n/a Approx. rate p /$1000 AV $0.31 $0.29 Net Prop.Tax Rev. Available to City: $14,615,358 $15,092,323 $16,667,323 $15,092,323 $13,940,437 ::; $•- 7 ^` $2, , � •� e7 9 D o .s $o . Total Levy Rate to Taxpayers: $2.92 $3.06 $3.62 $3.27 $3.06 ( rate p /$1000 AV) Difference in Levy Rate per Thousand I $0.56 $0.21 $0.00 Difference on $150,000 AV Annual $84.62 $31.68 $0.00 3.5% In - Lieu Utility Tax (20% total) ** $1,093,438 $1,154,000 $1,154,000 $1,154,000 $1,154,000 * This represents the options related to the formation of a Metropolitan Parks District assuming the same Assessed Valuation and Levy Rates as proposed in 2012. The 2013 levy will likely look different because of changes in these underlying values, although AVs are rather flat at this point in time. ** MPD budget as proposed assumes an inter -local agreement is made to continue the in -lieu tax allocation. PDFConvert.1378.1.cje_ Metro_Parks_District_Impact on_Property_Tax.xls 7/24/2012 Memorandum To: Tony O'Rourke, City Manager Chris Waarvick, Director of Public Works From: Cindy Epperson, Director of Finance Date: July 19, 2012 Re: Metropolitan Parks District The attached spreadsheet is an analysis of the Metropolitan Parks District (MPD) with a matrix of options available to the City should the MPD go forward. Historical Support of the Parks and Recreation program The first two columns of numbers depict the City's total property tax levy and its allocation to Parks and Recreation functions for the 2011 and 2012 budget years. In 2012, the allocation for Parks was $1,575,000 which calculates to be about 9.5% of the total levy of $16,667,000, and 29 cents per $1,000 of assessed valuation (AV). Therefore, $15,092,000 of the current levy is being used for other tax - supported functions, such as street maintenance, criminal justice, and fire services. The Tentative MPD Proposal The possible scenario presented in the power point shows the MPD collecting 50 cents /$1,000 AV or $2,727,000 -- up from the current allocation of 29 cents /$1,000. The allocation of 3.5% of utility tax on water, wastewater and refuse is proposed to remain at the current level of $1,154,000. The program revenues are also projected to remain at current levels of $1,318,000. The basic difference is the increase in the property tax levy of about $1,152,000. This level of support for the MPD is being requested primarily because capital reserves are entirely depleted, and the current operating budget is not adequate to meet existing service demands. How the MPD Proposal might affect other City operations and the Citizens Because there are different responses that City Council could take if the MPD goes forward, we presented three different scenarios for the City property tax levy. All three assume using the same AV and levy rates as used in 2012, for comparability. Option (a) assumes that the City sets the levy at the same level as 2012. In this scenario, the City would collect the same amount, and have an amount equal to the current Parks allocation or $1,575,000 to use for other critical services. The citizens would be paying the full amount of the additional MPD tax or 50 cents /$1,000 AV, which would be an additional $75 per year on a $150,000 home. Option (b) assumes that the new MPD would be revenue neutral to the City. In other words, the City would set the levy in order to collect the same net amount of Property Tax after subtracting the Parks allocation. In this scenario, the City would "break even ", and the citizen would pay 21 cents /$1,000 more (i.e. the current allocation of 29 cents up to 50 cents for the new levy). This would result in an additional $32 per year on a $150,000 home. Option (c) assumes that the MPD would be revenue neutral to the taxpayer. To do this, the City would reduce its total levy by the full 50 cents that will be going to the MPD, which would generate about $1,150,000 less to support existing services. Conclusion If the MPD is brought forward for a vote, we would need to fully disclose its total effect to the taxpayers, the City and the Parks and Recreation services. As you can see from this matrix, there could be many different scenarios, and this is just looking at differences in the property tax levy for the City -- the MPD proposal stayed the same in these 3 scenarios. As this project goes forward, we will be happy to cost any proposed change in either the MPD structure or the City levy. City of Yakima Metropolitan Parks District -- CORRECTED 7/20/12 Property Tax Analysis 2011 2012 < 2013* > (b) Assume (c) Assume (a) No Change to Revenue Neutral l Revenue Neutral City Levy to City to Taxpayer Assessed Value subject to Property Tax $ 5,599,278,437 $ 5,454,218,436 $ 5,454,218,436 $ 5,454,218,436 $ 5,454,218,436 City's Levy - Dollar Amount $16,341,341 $16,667,323 $16,667,323 $15,092,323 $13,940,437 - Rate p /$1000 AV $2.92 $3.06 $3.06 $2.77 $2.56 City's Contribution to Parks & Recreation $1,725,983 $1,575,000 n/a n/a n/a Approx. rate p /$1000 AV $0.31 $0.29 Net Prop.Tax Rev. Available to City: $14,615,358 $15,092,323 $16,667,323 $15,092,323 $13,940,437 Increase /(Decrease) from 2012 $1,575,000 $0 ($1,151,886) MPD Levy - Dollar Amount n/a n/a $2,727,109 $2,727,109 $2,727,109 - Rate p /$1000 AV $0.50 $0.50 $0.50 Total Levy Rate to Taxpayers: $2.92 $3.06 $3.56 $3.27 $3.06 ( rate p /$1000 AV) Difference in Levy Rate per Thousand $0.50 $0.21 $0.00 Difference on $150,000 AV Annual $75.00 $31.68 $0.00 3.5% In - Lieu Utility Tax (20% total)** $1,093,438 $1,154,000 $1,154,000 $1,154,000 $1,154,000 * This represents the options related to the formation of a Metropolitan Parks District assuming the same Assessed Valuation and Levy Rates as proposed in 2012. The 2013 levy will likely look different because of changes in these underlying values, although AVs are rather flat at this point in time. ** MPD budget as proposed assumes an inter -local agreement is made to continue the in -lieu tax allocation. PDFConvert.1381.1.cje_ Metro_ Parks_ District_ Impact _on_Property_Tax -- CORRECTED.xlsx 7/24/2012 Metropolitan Park District Study Session City of Yakima City Council July 24, 2012 What is a Metropolitan Park District (MPD)? An MPD is Municipal Corporation, regulated under RCW 35.6 The purpose of an MPD is to: ■ Provide for the management, control, improvement, maintenance, and acquisition of parks, parkways, boulevards, and recreational facilities ■ May include territory located in portions or all of one or more cities or counties, or one or more cities and counties, when created or enlarged MPD Functions ■ Purchase, acquire and condemn lands within or without the boundaries of park district ► Issue and sell warrants, short- term obligations, or general obligation bonds ► Issue revenue bonds Petition for the creation of local improvement districts • Employ counsel, provide for park police officers, secretary of the board, and all necessary employees ► Establish civil service for employees N MPD Functions, continued ■ Has power to regulate, manage and control, improve, acquire, extend and maintain, open and design, parks, parkways, boulevards, avenues, aviation landings and playgrounds, within or without the park district ■ Has power to authorize, conduct and manage: ► the letting of boats, or other amusement apparatus ► the operation of bath houses ► the purchase and sale of foodstuffs or other merchandise ■ the giving of vocal or instrumental concerts or other entertainments ► the management and conduct of such forms of recreation or business as it shall judge desirable or beneficial for the public, or for the production of revenue for expenditure for park purposes • May sell, exchange, or otherwise dispose of surplus property ► Can annex territory Formation ► The formation of an MPD must be approved by a majority vote of the voters. The election process can be initiated by: ► Petition by registered least 15% of istered voters in the area; or, g ■ Resolution of the governing body ► SEPA review required ► Transfer of property: ■ City can convey title to MPD or lease park land to the MPD ► MPD may assume existing indebtedness of property ► Contract with City: ► MPD can contract with the City for operational services (e.g. human resources, legal, financial, etc.) MPD's in WA 0. Bainbridge Island Shelton Des Moines Mt. Si (North Bend) Eastmont � Tacoma Fall City Tukwila Greater Clark Parks o' Village Green (Kitsap District (Clark County) County) Key Peninsula William Shore Memorial Normandy Park Pool District (Port Peninsula (Pierce County) Angeles) Pullman MPD Board 0. There are two options for the election of officers to form the Metropolitan Park Board: 0. 5 commissioners may be elected at the same time as the election for formation of the district; or, The existing legislative authority /governing body of the City may act as the Metropolitan Park Board ► Treasurer: County Treasurer is the ex officio treasurer. MPD can designate another qualified person Taxing Authority An MPD is considered a Junior Taxing District — similar to a library district, cemetery district, fire district, etc The maximum levy rate for an MPD is 0.75 cents per $1000 of assessed valuation a An MPD can be subject to prorationing if the summation of the Junior Taxing District levies is greater than $5.90 per $1000 Budget Current Revenue - 2012 Budget Possible MPD Scenario Rate Amount Rate Amount Property Taxes (') $0.2893 $1,575,000 $0.50 $2,727,000 Utility Tax 3.5% 1,154,000 3.5% 1,154,000 Tax Support 2,732,000 3,881,000 Services /Misc Budget 1,318,000 Budget 1,318,000 Total Revenue $4,050,000 $5,199,000 Operations Budget $4,001,000 Budget $4,001,000 Addl Admin Costs Estimate $200,000 Available to allocate from operations to capital (2) $0 $998,000 ( I) 2012 Assessed Value - $5,454,218,000. Rate is per $1,000 of assessed value. (2) Capital Funds used for: Equipment replacement, Major Park Renovations and Upkeep, Inflation costs (fuel, fertilizer, etc.), Current capital funds are depleted. Possible Options All options included current allocation of in lieu tax and fees Option A MPD levies .50 per $1,000 AV MPD levy would generate $2.7 million annually s City could continue to collect the current levy amount of $16,667,000 City could reallocate the current Parks allotment of $ 1,575,000 for other municipal purposes example - $150,000 home would see a $75 property tax increase per year or a $6.25 increase per month Possible Options 00 Option B • MPD levies .50 per $1,000 AV • City could reduce current property tax rate by .29 per $ 1 , 000 AV - equivalent to $1,575,000 currently allocated to Parks • MPD could receive .29 or $1,575,000 of current City levy • Citizens within the City would see an overall increase of .21 per $1,000 AV example - $150,000 home would see a $30 property tax increase per year or $2.50 increase per month Possible Options to Option C • MPD levies a .50 per $1,000 AV El City could decrease levy by .50 per $1,000 AV • City would realize .50 per $1,000 AV or a $1,200,000 net decrease in revenue example - $150,000 home would see no increase in property tax Past Tax Levy Rates ► Parks and Recreation Tax Levy Rate • 2008 .35 per $1,000 AV • 2009 .30 per $1,000 AV • 2010 .31 per $1,000 AV • 2011 .31 per $1,000 AV • 2012 .29 per $1,000 AV Budget, Continued MPD would need an estimated additional $200,000 if it becomes a separate entity from the city The City Council may decide to reallocate revenue currently allocated to the Parks and Recreation Division to If Parks becomes separate from the City, the other divisions in Public Works may have to absorb the fixed costs previously charged to Parks (if MPD offices change location) REET I is now assigned to repay an interfund loan for the current Kiwanis Park improvements at about $120,000 for 5 years Property Tax Levy Limit Senior Tax Districts 2012 LevyWWW Max Limit City of Yakima $ 3.056 $ 3.100 Yakima County 1.520 1.800 Junior Tax Districts, includes MPD Flood Control Zone District 0.090 0.100 Library 0.471 0.500 5.137 5.500 Statutory Maximum( 5.900 5.900 Tax Available for MPD 0.763 0.400 (1) From Yakima County Assessor 2012 Tax booklet (2) State, school, voted, and EMS levies excluded from the $5.90 limit Excess Levy For General Government Purposes ► There are 2 methods for increasing the Levy: ■ Levy Lid Lift ► One -year Levy increase ► Both methods require a vote. Levy Lid Lift is a simple majority, One -year requires 60% and 40% turnout Cit y Services ► Currently, the Parks and Recreation utilizes the following services of the city, which would become expenses in an MPD: ■ Legal to Finance ■ Information Technology ■ Purchasing • Human Resources ► Parks and Recreation currently pays for: ■ Public Works Administration ■ Garage Maintenance and repair of vehicles N Other expenses ► Insurance — the City is self - insured. The MPD would need to get its own insurance (preliminary quote — $4 I k) ■ Payroll considerations — health insurance, deferred compensation, PERS, longevity, etc. ► Location — stay at Public Works facility? Parks pays rent now to PW Admin, additional expenses likely if a new facility is chosen Current Park and Recreation. Facilities Community Amenities Acres Parks Randall Basketball court, gazebo, shelter, nature area, pond, 2 parking lots, 40.24 restroom, grills, walkways Chesterley 6 soccer fields, shelter, restroom, skatepark, tables, grills, 2 parking 3 1.2 lots Elks 6 baseball fields, concessions, restroom, 26 horse shoe pits, 12.66 playground, tether ball, 2 parking areas, shelter, tables, bleachers, grills Franklin Outdoor pool, restroom, 6 tennis courts, parking lot, picnic shelter, . 17.66 tables, benches Kissel Shelter, 12 tennis courts, restroom, playground, swings, basketball 17 court. tables, benches, walkways N i Current Park and Recreation Facilities Communit Amenities Acres Parks Kiwanis Restroom, 2 concessions buildings, 8 ball fields, 2 parking lots, 34.3 skate parks, basketball court, shelter, historic incinerator building, tables, benches, 2 playgrounds, grills, bleachers Perry Soccer Soccer fields, Parking lot. walkway B 5 West Valley Shelters, soccer field, 2 playgrounds, basketball court, 26.2 Benches, restroom, walkways, horse shoe pits, parking lot Arboretum Mowing only 60 Current Park and, Recreation Facilities Neighborhood Acres Parks Gardner Restroom, 2 ball fields, volleyball court, parking lot, tables, benches, 9.13 swings Gilbert Tables, labyrinth 11.62 Larson Shelter, tables, horse shoe pits, play equipment, grills, restroom, 4.4 parking, walkway Lions Indoor swimming pool, restroom, playground, 6 tennis courts, 4.38 benches, basketball court, parking lot, horse shoe pits M.L. King Spray park, basketball courts, 2 tennis courts, playground, grills 4.01 Miller Playground, shelter, tables, basketball court, spray park, grills, 3.96 volleyball court Milroy Playground, swings, horse shoe pits, tables, restroom, volleyball 3.63 court, tetherball, grills, parking lot Southeast --Playground,-vol-leyb-a1-1-court,- tables,-tetherball,-2 -parking -lots 3.-&3 Current Park and Recreation Facilities Mini Parks Amenities Acres Cherry Playground, tables, swings, grill .49 Gailleon Harman Center, parking lot, benches, patio area 4.5 McGuiness Playground, shelter, basketball court, benches 1.19 Portia Tables, grills .52 Rosalma Benches .3 I Raymond Tables, grills 2.35 South 2nd Ave. .52 Summitview Benches, table . 76 Tieton Terrace Tables, swing set .42 Questions and Comments? Parkways Amenities Acres Naches Trees, sidewalks, picnic tables, benches 5.86 W. Ortman Trees, table . 70 44th Ave Asphalt walkways .69 Pathways Powerhouse Canal Asphalt walkways, benches 8 South 6th .17 Open Spaces Fair Ave 1 & 2 .30 Fairbrook 1 - 4 2.05 River Road .48 5th Ave Fountain .10 Roundabout _ Current Park and Recreation Facilities Golf Course Amenities Acres Fisher 9 golf holes, club house, maintenance. building, patio area, 2 18.2 practice areas Cemetery Tahoma Office and maintenance building, parking lot, access roads, trees, 56 monument, columbarium, mausoleum Downtown Millennium Block by Block maintains the property .25 Plaza South 2nd Block by Block maintains the property .25 Street ., Questions and Comments? ,,,,„, .,_ ,...,,,,„,,, .4.„...„. „....„,,, _, ..,..„,.,.:,„,..„„ .,,,:„.... „,„_,...0::,,,,,...,,:,,,,....„.,,,,.,,„.„. •..:,..,.._,,,,.,...,„..,..,.,.......,.,„'ZI �_ � -• -� k 7, � om" h+' .' fr,a� t G 's. =,„ c431 w 5 , rs� s . W: . _ +c,. X•t' a -: .. s F ': .:--r .:&„--,-,-,4,..3 �. ? r t r ,4 Vi c ' " l y � x — K . r Y' �1Er"ri ♦t om - m` . ti . § $-- 4 .,,., ' rte S i x' "v` ,� �,"'xr� ,, te i ' , , a. .F s' f r ,, r, V§ . .,`, ,r---,' c a � i