HomeMy WebLinkAbout2011-08-23 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 23, 2011
West Hawai'i Civic Center
Department of Liquor Control's Conference Room
Kailua-Kona, Hawaii
CALL TO ORDER
Chairman Albert Kualii called the meeting to order at 9:00 a.m.
Present were: Board Members Albert Kualii, Wesley Takai, Michael D'Amico and Scott
Church; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant
Administrator Michael McCall; Real Property Tax Appraisal Supervisor Jon Pike and Board
Secretary Nina Swain.
/G1:1 0 =I.=0. 011TlM,I TaiYal i•7 WOTOI
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
TAX APPEAL CASE HEARINGS
Note:
For each appeal case, the appraiser submitted a packet of information to the Board, unless
there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not
present, any information sent in by the Appellant was presented to the Board along with the
appraisers' packet.
No appellants were present at the start of the appeal case hearings.
CASE #17593 — DANIEL & BRENDA FARREN
TMK 5-9-006-055-0000
Appellant was not present. Mr. Pike presented for the County.
Property located in the Kohala Estates subdivision.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $200,000. A call for questions was made.
Mr. Takai moved to accept the County's recommended value of $200,000 for the land.
Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote
of 4:0.
Due to late arrival of appellants, Deputy Corporation Counsel, Craig Masuda, advised all
Appellants and the Department the procedure the Board would be following for the rendering
of their decision and the Appellants' further right to appeal to the Tax Appeal Court located in
Honolulu within 30 days from the date of the decision letter that the appellant will be receiving
via certified mail.
CASE #17859 — WESTBROOK JOINT TRUST
TM K 6-9-011-010-0000
Present were appellants Hal and Vicky Westbrook. Mr. Pike presented for the County.
Property located on Kolea Kai Circle in Waikoloa.
Appeal on land and building values.
Appellants presented their case. County presented their case and recommended reducing
the building value to $3,390,400 and sustaining the land value at $2,678,300. A call for
questions was made.
Mr. D'Amico moved to sustain the land assessment and reduce the building value to
$2,950,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed
by a vote of 4:0.
CASE #17453 — MARK WEAVER
TMK 7-5-002-042-0002
Appellant was not present. Mr. Pike and appraiser Ellsworth Hulihee presented for the
County.
Property located in Holualoa.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $246,000 and sustaining the building value.
A call for questions was made.
Mr. Takai moved to accept the County's land value of $246,000 and building value be
sustained. Seconded by Mr. Church. A call for discussion was made. Motion passed
by a vote of 4:0.
2
CASE #17925 — PATRICK & LEILA KEHOE
TMK 7-5-003-014-0000
Appellant was not present. Mr. Pike presented for the County.
Property located at Lanihau 1St in the Malulani subdivision.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $101,800. A call for questions was made.
Mr. D'Amico moved to reduce the land value to $75,000. Motion dies for lack of a
second.
Mr. Church moved to reduce the land value to $50,000. Motion dies for lack of a
second.
Mr. Takai moved to accept the County's recommendation of $101,800. Motion dies for
lack of a second.
Mr. D'Amico moved to reduce the parcel to $62,500. Seconded by Mr. Church. A call
for discussion was made. Motion passed by a vote of 3:1 with Mr. Takai voting against
the motion.
Recessed: 9:50 a.m.
Reconvened: 1:30 p.m.
Prior to the start of the afternoon case hearings, Deputy Corporation Counsel, Craig Masuda,
advised all Appellants and the Department of the appointment of Board Members as private
citizens and volunteers from the community, the procedure the Board would be following for
the rendering of their decision, and the Appellants' further right to appeal to the Tax Appeal
Court located in Honolulu within 30 days from the date of the decision letter that the appellant
will be receiving via certified mail.
CASE #17210 — JOSEPH GARCIA
TMK 7-5-008-003-0003
Present was appellant Joseph Garcia. Mr. McCall presented for the County.
Property located in the Island Inn condominium complex.
Appeal on land and building values.
Appellant presented his case. County presented their case and recommended sustaining the
assessed values. After County's presentation, appellant stated that he agreed with the
values. A call for questions was made.
3
Mr. Takai moved to accept the appellant's agreeing to the County's valuation of
$44,800 for the building and $9,300 for the land. Seconded by Mr. D'Amico. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #17207 — JOSEPH GARCIA
TMK 7-9-003-010-0014
Present was appellant Joseph Garcia. Mr. McCall presented for the County.
Property located in the Kona Coffee Villas apartment complex.
Appeal on building value.
Appellant presented his case. County presented their case and recommended sustaining the
assessed values. A call for questions was made.
Mr. Church moved to reduce the building value to $109,600 with a total value of
$130,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by
a vote of 3:1 with Mr. D'Amico voting against the motion.
CASE #17183 — MARTIN OHAN
TMK 7-3-005-112-0000
Present was appellant Martin Ohan. Present for the County was appraiser Mary Ann Todd -
Waller.
Property located between Kona Acres subdivision and the Ooma Plantation subdivision.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the
assessed value. A call for questions was made.
Mr. Church moved to reduce the land value to $440,000. Seconded by Mr. Takai. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #17213 — WARREN SUGIMOTO
TMK 7-3-007-102-0000
Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller.
Property located in the Hualalai Vistas subdivision.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $175,200. A call for questions was made.
0
Mr. Takai moved to accept the County's recommendation for land value to be reduced
to $175,200. Seconded by Mr. D'Amico. A call for discussion was made. Motion
passed by a vote of 3:1 with Mr. Church voting against the motion.
CASE #17915 — ESTATE OF JOHN KOBAYASHI
TMK 7-7-004-044-0000
Case called at 2:35 p.m. and appellant was not present. Present for the County was
appraiser Ellsworth Hulihee.
Property located on Alii Drive just south of the Kealohi Kai subdivision.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessed values. A call for questions was made.
Mr. D'Amico moved to sustain the County's values. Seconded by Mr. Church. A call
for discussion was made. Motion passed by a vote of 4:0.
Recessed: 2:40 p.m.
Reconvened: 2:45 p.m.
CASE #17913 & 17907 — ESTATE OF JOHN M KOBAYASHI
TMK 7-6-002-015-0000 & 7-6-002-017-0000
Appellant was not present. Mr. Pike presented for the County.
Property located in Holualoa Mauka.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessment. A call for questions was made.
Mr. D'Amico moved to sustain the County's land value of $978,600 in Case No. 17913.
Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of
4:0.
Mr. D'Amico moved to sustain the County's values of $53,500 for the building and
$803,100 for the land for Case No. 17907. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 4:0.
5
CASE #17686 — MICHAEL WATSON
TMK 7-6-015-014-0016
Appellant was not present. Mr. McCall presented for the County.
Property located in the Kona Bali Kai condominium complex.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the building value to $81,600 and sustaining the land at
$22,700 for a total of $104,300. A call for questions was made.
Mr. Takai moved to accept the County's recommendation for lowering the building
value to $81,600 and leaving the land at $22,700 for a total of $104,300. Seconded by
Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #17684 — MICHAEL WATSON
TMK 7-6-015-023-0070
Appellant was not present. Mr. McCall presented for the County.
Property located in the Kona Bali Kai condominium complex.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the building value to $241,400 and sustaining the land at
$37,300. A call for questions was made.
Mr. Takai moved to accept the County's recommendation to lower the building value
to $241,400 and leaving the land value at $37,300 for a total of $278,700. Seconded by
Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #17759 — MICHAEL WATSON
TMK 7-8-013-003-0159
Appellant was not present. Mr. McCall presented for the County.
Property located at the Kona Surf and Racquet Club.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the building value to $126,400 and sustaining the land value
at $85,500 for a total of $211,900. A call for questions was made.
0
Mr. Takai moved to accept the County's recommendation to lower the building value
to $126,400 and leaving the land value at $85,500 for a total of $211,900. Seconded by
Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0.
SETTLEMENTS
Mr. McCall informed the Board that settlement agreements had been reached with all of the
appellants listed on page 2 of the appeals agenda for the 1:30 p.m. session. The cases,
together with the agreed to values, are as follows:
CASE #17607 — KONA VISTAS LLC TMK 7-6-021-016-0000
Land value of $3,125,900;
CASE #17609 — KONA VISTAS LLC TMK 7-6-021-017-0000
Land value of $2,551,300;
CASE #17612 — KONA VISTAS LLC TMK 7-6-024-113-0000
Land value of $82,400;
CASE #17613 — KONA VISTAS LLC TMK 7-6-027-124-0000
Land value of $161,000;
CASE #17597 — AUSTIN SARASOTA CO LP TMK 7-6-027-128-0000
Land value of $102,100;
CASE #17596 — AUSTIN SARASOTA CO LP TMK 7-6-027-129-0000
Land value of $88,700;
CASE #17595 — AUSTIN SARASOTA CO LP TMK 7-6-027-150-0000
Land value of $78,200.
A call for questions was made.
Mr. Church moved to approve the cases on page 2 with settlement values as read by
Mr. McCall. Seconded by Mr. Takai. A call for discussion was made. Motion passed
by a vote of 4:0.
7
WITHDRAWN CASES
Mr. McCall informed the Board of appellants' requests to withdraw their appeals in the
following cases:
CASE #17910,17917,17919 & 17922 — ESTATE OF JOHN KOBAYASHI
TMK 7-8-006-065-0000, 8-8-003-015-0000 & 8-8-003-018-0000
A call for questions was made.
Mr. Takai moved to accept the withdrawal of Case Nos. 17910, 17917, 17919 and 17922.
Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of
4:0.
SETTLEMENTS
County presented to the Board a 5 -page Appeals Agenda containing information on 31 cases
that had reached settlement agreements between the County and the respective appellants.
A copy of the agenda is attached hereto as Exhibit A. A call for questions was made.
Mr. Takai inquired of Mr. McCall as to the agreed to land value for Case No. 18033.
Mr. Takai moved to change the settlement value for Case No. 18033 to lower the land
value to $41,900. Motion dies due to lack of second.
Mr. Church moved to reduce the land value to $69,900. Seconded by Mr. D'Amico. A
call for discussion was made. Motion failed by a vote of 0:4.
Mr. Takai moved to reduce the assessment to $41,900. Seconded by Mr. Church. A
call for discussion was made. Motion passed by a vote of 4:0.
No further questions from the Board.
Mr. Church moved to accept all of the cases on the settlement calendar except for
Case No. 18033 as corrected. Seconded by Mr. Takai. A call for discussion was made.
Motion passed by a vote of 4:0.
OLD BUSINESS
No discussion held on old business.
NEW BUSINESS
No discussion held on new business.
0
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 3:30 p.m.
Respectfully submitted,
alzakd ON,ya) Swam
Elizabeth (Nina) Swain, Secretary
Exhibit A
N E
d
N (n E
Oa
w
CW
Q W
J
0
W $i
ca a
0
OG
r
d
V
o
E
E
W co
x
Ir
yFIC
N
C
b
m
W
^ a w
^¢
(1 H
Fly Q
O y
O
d
d
v
a
^ m
w
1J
N
N
N
b1
>
7
U1
v
a
O
N
ro
N
Id
O
PQ
N E
d
N (n E
Oa
w
CW
Q W
J
0
W $i
ca a
^ a w
^¢
w
^ m
w
N
N
N
N
a
a
a
a
a
g
a
N
N
N
N
N
N
N
E
E
E
E
E
E
E
d
d
U Q LL SH
T E
U Q LL
S=
H
U Q LL
S=
H
U Q LL
2 5
V Q LL
2 �
H
U a LL
SS;
H
U Q LL
2= H
O O O O
O O
O O
O O p
O O
O O p
O p
O OR p
O O
O O p
O O
O O p
O o
n
N ypj
W m
O 0
V W N
W Oy
Q qp
V Q
W
m M
(NO b
p
O Q
< p
0 0 0 0 0
o
0 0 0
om p
0 0
o
0 0 0
0 o
0 0
0 0 0
p o o
0 0
0 0 0
o W W
0 0
O
o p o
o o
0 0
0 0 0
O O
0 0
W
O
O O
N W O
O (7 M
O
O O
O O
O {6
O Y1 N
O
O O
N
W pl n
O
N N
O O
0 0 0 O o
r W
0 0 0
N W CJ
0 0
O
0 0 0
W W
0 0
0 0 0
N W O
0 0
0 0 0
N W
0 0
O
0 00 op
W W
o 0
0 00 op
W
o o
d V O
m NtW')
M
V
YVy
OW C
m
rn m
m a
a s
a s
rn
c ry m
a c '°
m
a c 9
m
a '9
m
a '9
m
o 3
m
a 5
2
m
m J F W Yl
F
IL
W
Z LLl
IL
Yl
IL
IJ
0
m
O
a
=
a
z
a
W
w
N
J
QQ
n
�
Q
#
y p (i
f~jj p
S Z
Jw R'
❑
O W'
fA H
N OWi
ry
W
3 U a
m (7
w^ 7
w '�
O
v w❑❑
s
m s m
F
❑ (D
3 0
❑
g a m
O O P
i s
z=
w
0
x
x
w �1
4 3
w
4 g
w
x
i m
u y°
0
x
_ Q� y
pJ
a y Y
a
w
3¢ g
w i
J Y g
c
U O \
U p
w
S m W
w
N O
LL 1� W
N Q
Z N
W
W
W N O
W W
U m O
(O
(O Y
N
0 p>
❑ g
m r Y
O
K N
t0 Y
O
W O
W
m
O
m
O
O
❑o
O
2
O
`
❑
Q
d
N
z n•
z
g
❑
N
5
N
o
^a
9
8
❑
❑
z
H
s
o
❑
❑
w
3
o
w 3
w
g
5
0
3
g
=
5
O J
O J
O
N w
O
N
O~
p
O H
O m
OO
O
ZQ
JO
J
b❑
n Y
N O a
❑
2
m❑ J
J
O
O Z
N Z
N YQ
N W
N m
(b m
N❑=
O w Z
v> O w
19 O
Z
w
W
N U
w
G, N
N LL
Z
w
d O
w
O
S > Q O
Z
w
^ a
Z
W
W
W
w
w
W
J
J
J
J
J
J
J
m
to
h
m
N
N
N
vI
U1
r
m
a
z
0
W
F
z
M.
^o
^o
of
o w
m
W
m
o w
mc
w
c W
o w
w
r
N
O
N
O
N
O
N
ry
N
O
N
N
U'
O
O
t
Q
Q
Q
Q
Q
Q
Q
O
N
N
N
N
N
N
N
E
E
E
E
E
E
E
u n
d
a$
n$n
ryry
a
a
x n
d q�
z
a
u n
d
t
a
u n
N yy
a
u n
N qq
F
t
a
d if m
e
a
d
U Q LL
2 � r
U Q
li i-
r
U Q IL
=�
r
U Q LL
2=
r
U Q LL
S C
r
U Q Y.
S s
r
U Q LL
x s
H
N
>
OI OI
nb O
m
0 O m
ro o m
M m
N C'l m
n
m a
p
OI ^ p
m o o
b b
J
p O
O O
p
0 O O
O
O O
A D O
O O
O O
O O
n N p1
Q
O O
O O O
O O
O O
P O y
OO
O
O O p
O O O
^ n m
O
fO
N O N
P O P
r N th
N n
b M
l7 ^
O
O
b
N n O
b M O
Cl_ ^ b
N n O
bN O
1+1 ^
O 0 0
b O b
O
M P t
V b
O O
b N
d
N
>
0 0 0
0 0
o p
o 0 0
o p o
o p
o o p
o 0
o p p
o 0
0 0 0
0 0
0 0 0
0 0
o N o
P m
0 0
o n
0
n
0 0 0
p n n
0 0
o n n N
0 0 0
o n n
C
o
0 0 0
0 0
M
d
b b
p d M
S N P
O b
N
l7 N
N
0
N
N
O !U M
b
M N N
(V N
O fq b
b t7 (O
17 N b
N N
OI b N
p O
f0 n
O
f
n Of n
f0 y
N N N
N N
b 10
N N
N N
N
rn a
a
a s
w
m
rn o
w a
rn a
�a _
d
ma
d
o,a
d
ma
d
ma
d
ma
d
ma
V_
d
Q](I J
Gi J r
%
LLl
Ql J
r W W
IL
N J
w W
61 J r
w W
Yl
m J F
W w
RI J r
W%
IL
m J r
W w
=
=
x
M
NN
N
o
W
❑
0 1?
M
P
#
Q
m
Q N
Q00
N Z
H
N
F
U
F O
? F
O
5
0
Z
O
O
W
U
N
b
r
y
m
y
m
y
m w
z
J P
J b
�_ m
J N �_
O
J N
d
❑ U P
�
Q O
� N n
o
_�
0
m=g
fm
z
>Q0
0
_0
a
Vw
a
zQ
yf g
Q
Q _
y
Q >
y
J �
y
Qaw
wKw
U
w
U
Y
bm
O
U
QQ
n Y
O
2 U n
Y
n
Y
m Y
m<
Y
N
m
N
S U
m
N
w
w
N
❑
Z
❑
Z
O
Z
NN
Z
O
K
2
❑
Z
p
0
5
5
5
>
O
ZQQ
p
O
b
❑
o
n
M
M
O Y
o
g K
❑
w
o
Z
w
O W
g
N
'
J
'A
U
N
J
b
Z
f0
❑
J
d
O Q'
r ¢
^
J
^
N Q
^
M U
ydj
W
r
O❑ W
O
o W
U•
0 2
f7
po
C7
o x
C7
c
ap ? K
f7
po U
(7
Z J
❑
O
❑
Q
❑
O
❑
W K
O
Z
Q 5
m
a<
m
o 0
mo
Q
m
N
m
o m V
m
o Q
m
i
N❑ S
p O
r
N O
o w
r
N Q
o
r
N O
O
r
o N
n
r
•
m O
•
r
q❑ Z
o Y w
r
V2
i
Q
QQ
b OJ
fn i
iNo Z
(Nc S
i
6 2
2
`No o
?
C m N
i
m
i
r
J
J
J
J
J
J
w
W
h
N
.O
wN
H
H
O
N
Ya
ro
41 >1
4J
O C
U N
j m
N rd
r1 N ro
ro my
3� O m
w x W
0 N
N04
N 3 p
a� N `�
N �ri
o >
rn
v a 4
P4
w
ro
s4
m
0
PA
L_
O
d
E
A
.M-
N
N
.-
y
•-
d
y
" d
y
Q
Q
y
Q
4
m
W
p W
Q
Q
Q
Q
Q
Q
Q
N
N
th
N
M
N
m
N
N
N
E
E
E
E
E
E
E
p
00 O
O O
O
O p O O
O
Op p
O O
O
O O O
O
O N
O
O
Op O O O
O
O
O O O
O
N
�
N
0
op Oo
p o
0
00 00 0 o
p
0 0
0
O
o
N
o
o
0
0 0 0 o
p
o
0 0 0
0
0 0
0 0
o 0
0 0
0
0 0
0 0
o
m m
m m
0
00
p
ord
oo
mm
0
0 0
0 o
p
o 0 0 0
p
o p
o 0
0
o p o
0
0
0 0
0
0
0 0 0 0
0
0
0 0 0
0 0
0
0 0
M
0 0
m m
0 0
m m
0
m
0 0
fo u�
0
N
0 0
P l0
0 0 0
v, m M
m m
m m
r
m lD
m
In
m
vI r
m O O+
O1 O�
m m
M
m
M
m a
rn a
rn a
m
a
m
a
rn
a
c
m
o
a c
a c
a c
a
c
a
a
c
a g
a a
J
W
m
F W
W
W
w
^
>
o
N
m
m m
Y
Q
H'y
o
p
o
g
F
Y
n
d
Q
d
¢❑
U>
J
O
a m
Z
Q
V
J
M
P
m
O
d
F
O
O vmi
uMi
F
m
m
o a
o
J o
z
m
o z i
3
o
m❑
m
0
w
O
z
O
o
Y
w
g
Z Q
m
y
H d
U
U
U
V
O n
O
m
w
O
3
m
O
O F
m
0
m Z
m
s m
Y
YY
K
O
F
z
F
O O
Q
mQ
�O
O
U
d m
w
O n
K
Q O
a
^
Q<O
�
P
Q
U
O
m
o
Z o
Z
p
n
m
m
o
W
w
o
p
� N
�
m
❑
Z
❑
H
N
K O
K
n
z
4
z
Q
~
2
Q Z
Q
❑
H J
O
❑
Op
Z
o
w
w
ZO
w w
N
w o
J J
p
o
o
o
p
p
O
r
o
o
Q
o
o
W J
o
K
O
o
K
o
o
Y
m
U❑
Z�
?
p
O
O
Z Z
o
0
¢
0
m Z
OJ
('0
0
❑
❑
m
❑
m `Ca
c Q
N
6
O
o
m
m
m
m
o-
a
m
O
�.j
O
QQ
m
o<
o
m
o
y>>
W W
m
o m
o W
m
I
a
Ci
z0
m
o
f
H
C7 H
N
C7
H
O Z
F
N
0 0
r
o
F
O
H
o
m
Z
o
N Z
p
m
Z
4
O d
2
O
z
M> O
z
p
m m
Z
O W
N
O
W
q
J K
W
Q
w
h W
W
7
W
w
n
J w
r
J
w
r
J Q
w
r
y y
w
r m
w
r
F F
w
Wo
K
k
W
w
w
k
N
m
m
m
m
m
m
m
v
ro
a
0
s W
s w
s w
s W
s w
s w
s w
N
y
O
N
N
N
O
N
N
N
m
a
a
N
N
N
N
N
N
N
E
E
E
E
E
-_
C�-
O O p
O O
O O p
O p
O O p
O O
O O O
O p
O O p
O O
O O p
O O
O N p
O O
O O p
N O p
O p
O O p
O p
O p
m
N m
O
N N
m
N m
F N M
C! m
O p
p p
p G p
p p
p p G
p p
p O G
p p
p p G
p p
p p p
p p
p p p
p p
o
O O O
O O O
O O
O p p
O p
p o
O O
0 o
h N
e v
0 0o
O
O O O
0 m
p M!
N N
O p
m O O
O p
N N
O O
N N
n n
p p p
p p
p p p
p p
p p p
p p
p p p
p p
p p p
p p
p p p
p p
p p p
p O
O' p p
n m
N Of O
m
p G
m m
p O! p
N th
p p
c) Fl
O ❑'
p p
m m
N fD N
O R p
OI O�
N O m
m m
N N
00 O
m O
N m
m l7 OI
m m
VI N
O t7
n m t7
n
m OJ
n n
N N
O
r
N n 1t 01
rn a
a s
w a
a s
rn a
a s
m o
va
c
a c
m
ma
c 3
a c
m
m( J
ma
c 9
a c
m J
pia
c 9
a c
m
m J
�a
c 3
a c
,y
m J
pia
'3
a c
m J
ma
a
lL
a
f
IL
a
J
W �(
IL
a
m J
w w
a
m J F
W W
a
Yl
a
J
Yl
m
N
�
x
<
r
o
m
o
¢
Z
Z
Q
V
Y
p
m
Z u
o
a
m
Y
LL P
N
<< m
Y
m
2 W
N
❑
UQ rn
K
m
Y
UQ m
m
E
g O
N LL
¢
2
Z
Z
mJN
m
S n
U 0 x
m Y
U
Q G
¢
Wm Ky
Q
YYr
Om0
oo
mZ
O❑❑g
KZOi
OaLLO UZO
O
Z
OO
Yg
Xnmmm
w
wJ'-mn
i
w'
ww
o
r m
rca
om
Z N QQ
Y
N W¢
Y
1- K
aZa
N
QKQ N a Ja
Y
O
Y
N Q J
Y
❑ n
N
n
O
a
S �-
C7 a
LL
w w
�
❑
cdi
o
H
tO
o
0
0
Z
w
o
n
o
0
w
p
g
U
C❑
J
W HN
N
m
O
o
N
m
v
m
S
O
r
Y S
w
S
S
LL'
p
O 2
N=
Oml
p
p a
0
ZZ
Q
N
❑J
❑
w
0
O ZV
❑
m❑
J
N
J
O
N 2
m
O
n0
O❑
m
O I o
m¢
m
o Z
m
p LL
m
0 Y
m
0 LL
{'
❑
p LL O
m
p❑
m
t
U
pJ
1
41
¢
1
(/1 th
1
O
m
O w
F-
U
H
A
F
N m
H
o T m
m H
N 22 m
H
a
f
O y
2
O m
Z
O r
Z
O m
2
O x J
J Z
O m m
Z
O
QLL
Z
N
W
4 Q
w
W
¢
w
w
Wn
O
Wn
'
W
n
W
m
wn
w
m
w
J
k
J
k
J
k
J
k
J
k
J
k
J
k
N
N
N
m
m
N
m
N N m O O
10 N m
A O
m n e
N l7 m
1p` N O O
N N 0 O
N � p 00
N m N
� h N
N
0 0 0 0 0
N Om O O
O
0 �p
h
N
N
N
E
E
E
$ n
~ a$
a
~
a$
a
~
a
p N N
O O
O p
O O
O p
O O
10
10
O
O O
O y
O O
O N
O O
N^
N
N
N N
N
O O
< O
N N
O o 0
0 0
0 0 0
0 0
0 0 0
0 0
O O
m q
N N
N N
c
v
o c 9
a
ma
p
a
v
a
m J F
w w
m J
lY
x
x
x
m
m
m
Y
Y
OY
(p
�p
�p
i o
z o
z o
z m
z 14
z
xO
x o
x O
0 n U
0 n V
0 � U
LLm i
LL m i
LL m i
m
n
w O w
O O O
W O w
rJr
y O t
w 0
y O G
W a J
w a J
w d J
p
0
0
0
m
o
m
ro
N
c
m
I�
O
O
a
3
0
o
p
o
p v
o
Q
Q
o
Z;, O
m
m
O
m
N O
m
,
y
m
�0n y
Q
Z
Q
Z
Q
Z
ob
w
m U
w
U
w
ob a
ae a
m a
n
w
w
w
J
w
N
N
N
N N m O O
10 N m
A O
m n e
N l7 m
1p` N O O
N N 0 O
N � p 00
N m N
� h N
N
0 0 0 0 0
N Om O O
O
0 �p