HomeMy WebLinkAbout2011-10-12 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, October 12, 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, Reiko Ford and Michael
D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant
Administrator Michael McCall, Appraisal Supervisor Jon Pike and Board Secretary Nina
Swain.
Absent was: Board Member Scott Church.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the 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.
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.
CASE #17474 — EVE BERNSTEIN
TM K 7-2-021-016-0001
Present were appellant Eve Bernstein and husband Alex Gersnowicz. Mr. McCall presented
for the County.
Property located in the Villas at Ke Alaula.
Appeal on land and building values.
Appellant presented her case. County presented their case and recommended reducing the
building value to $642,200 and sustain the land value at $1,431,400. A call for questions
was made.
Mrs. Ford moved to accept the County's recommended building value of $642,200 and
land value at $1,431,400 for a total of $2,073,600. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #18193 — TSUNEYO SUNDSETH
TM 7-3-050-010-0000
Present was appellant Tsuneyo Sundseth. Present for the County was appraiser Mary Ann
Todd -Waller.
Property located in the Kona Hills subdivision.
Appeal on land and building values.
Appellant presented her case. County presented their case and recommended sustaining
the land value at $279,500 and reducing the building value to $906,800. A call for questions
was made.
Mrs. Ford moved to sustain the land value at $279,500 and reduce building value to
$829,000 for a total of $1,108,500. Seconded by Mr. Takai. A call for discussion was
made. Motion passed by a vote of 4:0.
CASE #17140 — LABROUSSE
TMK 7-2-009-009-0000
Present was appellant Terry Labrousse. Present for the County was appraiser Mary Ann
Todd -Waller.
Property located on Puukala Road in the Kona Ocean View subdivision.
Appeal on building value.
Appellant presented her case. County presented their case and recommended sustaining
the assessment. A call for questions was made.
Mr. Takai moved to sustain the land value at $115,500 and reduce the building value to
$465,100 for a total of $580,600. Seconded by Mrs. Ford. A call for discussion was
made. Motion passed by a vote of 4:0.
2
CASE #17836 — GRAMLICH, EDWIN & TESHIMA-GRAM LICH, TRUDY
TMK 7-9-014-014-0010
Present was appellant Trudy Teshima-Gramlich. Mr. McCall presented for the County.
Property located in the Honalo Business Center.
Appeal on land and building values.
Appellant presented her case. County presented their case and recommended sustaining
the assessment. A call for questions was made.
Mr. D'Amico moved to reduce the building value to $10,000 and the land value to
$17,500 for a total of $27,500. Seconded by Mrs. Ford. A call for discussion was
made. Motion passed by a vote of 4:0.
CASE #17543 — BDB FAMILY LLC
TMK 6-9-007-035-0013
Present was appellant's representative Brent Butcher, occupant of the premises. Mr. McCall
presented for the County.
Property located in the Waikoloa Colony Villas condominium complex.
Appeal on land and building values and denial of homeowner's exemption.
Appellant's representative presented their case. County presented their case and
recommended reducing the building value to $212,800 and sustain the land value at
$58,000. A call for questions was made.
Mr. D'Amico moved to accept the County's recommended values with building at
$212,800 and leaving the land at $58,000 for a total of $270,800. Seconded by Mr.
Takai. A call for discussion was made. Motion passed by a vote of 3:1 with Mrs. Ford
voting against the motion.
CASE #18075 —JOSEPH M POLITO
TMK 7-8-010-093-0018
Present was appellant's representative Jana Troute, realtor. Mr. McCall presented for the
County.
Property located in the Na Hale O Keauhou condominium complex.
Appeal on land and building values.
3
Appellant's representative presented their case. County presented their case and
recommended reducing the building value to $290,100 and sustaining the land value at
$142,000. A call for questions was made.
Mr. D'Amico moved to go with the County's recommended value to reduce the
building to $290,100 and the land at $142,000 for a total of $432,100. Motion died due
to lack of second.
Mr. Takai moved to sustain the land at $142,000 and building reduced to $278,900 for a
total of $420,900. Seconded by Mrs. Ford. A call for discussion was made. Motion
passed by a vote of 4:0.
Recessed: 10:41 a.m.
Reconvened:10:51 a.m.
CASE #17792 — FRANK LEPORE
TMK 7-6-014-022-0025
Appellant was not present. Mr. McCall presented for the County.
Property located in the Royal Kailuan condominium complex.
Appeal on building 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. Takai moved to sustain the County's assessment. Seconded by Mr. D'Amico. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #17512 — PHILLIP & CYNTHIA JACOBS
TMK 7-9-003-010-0099
Appellant was not present. Mr. McCall presented for the County.
Property located in the Kona Coffee Villas complex.
Appeal on building 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.
Mrs. Ford moved to sustain the County's building value at $116,800 and land value of
$20,400 for a total amount of $137,200. Seconded by Mr. Takai. A call for discussion
was made. Motion passed by a vote of 4:0.
0
CASE #17739 — LAWRENCE PANIK/PATRICIA PANIK
TM K 7-8-021-049-0000
Mr. McCall informed the Board of appellants' request to withdraw their appeal in Case No.
17739. A call for questions was made.
Mr. Takai moved to accept the withdrawal in Case No. 17739. Seconded by Mrs. Ford.
A call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 11:00 a.m.
Reconvened: 1:25 p.m.
SETTLEMENTS
County presented to the Board a 7 -page Appeals Agenda containing information on 48 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 questioned as to Case No. 17219 on page 1 of the agenda comparing the building
value to the building value decided in Case No. 17474, which was heard during the morning
session. Mr. McCall provided a brief explanation as to the differences in the units affecting
the values. No further questions or corrections made.
Mrs. Ford moved to accept the settlements from pages 1 to 7 as listed on the agenda.
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
Mr. Masuda stated that the discussing and preparation of the Annual Report by the Members
will be held after the completion of the complaint hearings to be held on November 15th in
Hilo. All revisions and suggestions should be sent via email to the Secretary, Nina Swain,
prior to the hearing date and she will have a working draft available for the Members.
ANNOUNCEMENTS
Last appeal hearing will be held in Hilo on November 15th and will be followed by the
complaint hearing.
5
ADJOURNMENT
Meeting adjourned at 1:35 p.m.
Respectfully submitted,
alzakd ONra) Swam
Elizabeth (Nina) Swain, Secretary
Exhibit A
0 0 0 0
0 0
N N
N
O p O p
O 61
ai m
N �
O O O O O p O O O O O O O O O p O O O O O O O O O O O
001 O OW Om Q Q O � N N O Or
P
n 10 10 N N b 0 N t7 N N
P 0 n n
'xe " sa.a " s 14 m0eo
a
pl 9
O D
N
p! D
O! D
W
9 C
N Jt
p D A
m JX
p_ C
m J�{
S
m J
m J r
W W
m J r
W W
m J r
W W
F.
m J r
W W
ro
P
v
N
ro
m°
W
w
O
¢ m
- U K.
W
MLL
W
O
W
N
a 5
w w m
H
o❑
> o❑
m
❑
N
O
N
>
o
r
P
m
z a w
N
d
❑ m
N
8�
N
U
K
O
W
O
O r¢
Q
O
w Y m
O
U
O
O
z
o❑Z
N
a
Y
oN
¢Q
LLW
o5
v
z<W
v
v
E
E
E
E
E
Z$
E
E
!''H^
E
OO
E
-j�
E
E
IQU O3n
OQ
zO
s
Z¢
`P°
sJ
U
n^ N
O Z
o.
2QZ
W
O
O
OO
O
0 0 0 0
0 0
N N
N
O p O p
O 61
ai m
N �
O O O O O p O O O O O O O O O p O O O O O O O O O O O
001 O OW Om Q Q O � N N O Or
P
n 10 10 N N b 0 N t7 N N
P 0 n n
'xe " sa.a " s 14 m0eo
a
pl 9
O D
N
p! D
O! D
W
9 C
N Jt
p D A
m JX
p_ C
m J�{
S
m J
m J r
W W
m J r
W W
m J r
W W
F.
m J r
W W
ro
P
v
N
ro
m°
W
w
N
N
Q
P
v
N
N
N
Q
O
¢ m
- U K.
W
MLL
W
O
W
N
a 5
w w m
H
o❑
> o❑
m
❑
O
>
o
r
P
m
z a w
N
d
❑ m
N
8�
N
U
K
Q
W
O r¢
z
w Y m
U
z
o?
z
o❑Z
N
a
Y
oN
¢Q
LLW
o5
z<W
Z$
!''H^
OO
U❑ mQ
-j�
0
IQU O3n
OQ
zO
s
Z¢
`P°
sJ
U
n^ N
O Z
o.
2QZ
W
O
O
OO
O
O
O
O
r
p
❑
❑
rn
❑
❑
p
Z
5
V.
2
U
W
o m
3
3
5
5
g
a
5
O,
¢
r
o
0
o
p
y
v
3 g
o
o
J
V 7
m
m
U
m
mx
Lo❑
^
O
r
e
¢
n
V
❑ W
O W D
N
iy �2
N
9 W
N
Q
N
ppn r
f0
O J
r
N g Z
N
O 0 W
O LL
Q
p
O V
j
O
O
Q
O J
z
J
N¢
LL
J
LL
J
2
LLU
/�
N W
O R'
W W
m
o U
m
G (n
m
C
m
i
O?
m
O❑
m
O W Q
m
I
VI
LL
i
^
O Z Z
I
r
n m
O❑
r
n¢
O r
r
1= w
O
r
N Y
r
N! ¢
O
r
y Z Y
O {y N
r
O
O R' R'
m 0 0
Z
W
O O
m O
Z
W
9 W
Z
Q
Z
O O
Z
W
Z
W
Z
W
IL O
Z
W
!b
Wro
o m
w
U
2
w
w
H
-
�>
W
W
W
W
W
a:
0
N
N
N
N
N
N
v
0
�i
N
N
N
p
N
N
N
N
N
Q
N
U
V
U
U
U
U
U
0
0
0
0
0
0
0
E
E
E
E
E
E
E
_
_
_
tS
_. a
m
m
w
ci LL
S F
U
Q iLL
2
H
U Q LL
S
F
U Q ILL
S f
U Q LL
2
f.
U Q u.
2 F
U Q LL
S
F
00 0 0
0 0
00
00 0
0
0
00 0 0
0
0
00 00 0
0 0
00 0 0
0
0
00 0 0
0 0
00 0 0
0
0
m
f0
V
M
lh
N
N QI M
n O M'
N N
O� Qj
O
y p
O O O
O O
O
O O
O
O
O O O
O
O
O O O
O O
O O O
O
O
O O O
O O
O O O
O
O
o^ m o0
0
0 0
0 0 0
0 0 0
0 0 0
o m o
0 0 0
O O O
O O
O
O O
O
O
O 0.
O
O
O 0.
O O
O O O
O
O
O O O
O O
O O O
O
O
o m o
M (O
0
V
0 0
M n
0 0 o
N S M
O o o
N% t'1
D o c
(O lD N
o om p
N O
o 0 0
V O V
10 M O
N N
0
M
N
OI N rtl
O' N
M P
n 1p M
O O
N N n
V V
N n O)
nJ M
m a
m
�
a
rn a
rn
a
rn �
rn
a
q a q
�p
rn
a
m
rn C
m
rn G
m m
rn a 7ia
m
m
m
a_
m J
W W
E3 m
J h
W
m J
W
m J F
W W
m F
W
m J H
W
m J F
W
x
W
w
w
m
M
Q
U
z
wUj
z
m<¢
z
~ LL O
O
ZO z
N
[Q7 <
p Q Y
Q
O O
K
Y Y Y
p J $ O$
o5 W Z
p
Q J
N Q
(7 m K
Q
K F
U 0
H M Q
Z
y n z
O
M
O
O N
O
r
N
O
O
2
O
N
O
J n
M
LL
n
C]
J M U
O
i� n
p
LL' CI m
[p
LL U
m
Q n
O
W N
m
p
p
°
z
w
z
y
z
z
LL °
3
5
z
5
5
5
5
5
z
?+
o
�
o
o
m
m
o
o
o
F
o
z Q
Y S
M
n
Q z
2t^
eD m
oJ N
N
O
Z
O LL m
0
OJ
M W W
Q
O z Z
U) N
o❑
U
o u u
z
o
K K
Z
0 0 0
0
z
Z
Z
p
z
q
z
0 0
w
n'
Q Q
W
m K C
K
w
m J
w
<b w
w
w❑ p
w
n z zW
ri
m m
W
U (7
C7
W
n' Y
W
f
W
r W W
W
U
W
k
K
w
K
G
w
K
m
mINm
m
m
m
m
M
v
ro
a
d
0
E
zH
w
Ma`
EQ
U
a
�j
a0
M Q
N
m Q
N
m Q
N
Q
m
M Q
n
M Q
W
M Q
V
CJ
Q
N
Q
N
Q
N
Q
N
Q
N
Q
w¢
N
p W
m
p w
p w
p W
p
w
p w
p
w
O
N
O
N
O
N
<
O
N
N
N
r
N
r
UU
U
U
U
U
0
0
0
0
0
0
E
E
E
E
E
E
E
U Q LL
S= ;-
U Q LL
S F
U Q LL
S
U Q LL
_v_
S F
U Q LL
S
a
F
m i5 v
U Q LL
v _
S
O O p
O O
O O p
O O
O O p
O O
O O O
O O
V O Q
O
O
O O p
O O
O O p
O
p
O p
O O p
M O M
O O O
N n N
O O p
N N
N O N
O O p
N N
O c
M
Opi O
m
0 0 0
o 0
0 0 0
0 0
o O
0
o 0
0 0 o
O
p
W o W
o
0
0 0 0
0 0
0 o p
o
0
0 0
O m
0
O
0 0 0
O O O
0 0
m OI
o
O
o
O O O
O
O p
O
O O O
O
m M
ro n
o
0 0 0
•' � n
o
'^ 0
0
0 0 0
0
0 0 0
o
n n
0 0
0 0
0 0
0 0
0 o p
o 0
0 0 0
0 0
0 o p
o
0
0 0 0
0 0
0 0 0
0
0
0 O o
m n
0
O
o O p
M O M
o 0 o
m W
O
O
o 0
N N V
0
O
0 0
m O N_
o
O
O O o
N 10 m
0
O
0 0
F n
n N O
m m O
t0 m O
n M
N Q
n N O
Q Q
rn v
m a
m a
m
rn
rn
m
a
C N
J
D
CI J
O iR
[O
J
a
m J F
m
W
m O S
Gf J
NV_
�f
f6
ffl J
W
N
YO J F
W W
N
m J r
K
x
a0.
N O
m J r
X X
D
fll r
W
r
W W
W
W
IL
W W
W
IL
3
W
Z
J
w
r
p
N
w
W W
O
O
O
O
O
F Q
N
^
o
C
O
m
O
n
co
r
m
LL
N
J
w
]]]]]CCCCC m OWi
N
r OWi
d
m
%ro
{+Wj
T
W
j
N
w g
m i
oz
z
S¢ i
z
s
z
z
s
z
g a
F
LL z
d
O
4 a
<
o
<
< m
O
o g
o
w O a
r-
M
❑❑ qz
a
w a
r
U ><¢
r
z o=
z i
n
0 O
w
Z n Y
O q 0
g W 0
ug
Y Y
X
n W
w
m J]
m
Q
W
Z X Y
Q
X
W Q
X
m X t
X
W N Q
X
W?
S
Nog
Y�
w
i m0
W
W o�
w
z W �_
W
g0S—w
LL J
O
m Q
O
R' m J
O
4a
Q
O
p m J
O
m
m
s lllYL�
N
ro
$
w
q
a IYL
m
z m Y
o
y O e
Y
N
i
N
Y
Q
N
N
O
Z
❑
❑
❑
❑
❑
5
5
3
5
5
3
°'
M
0
o
z
O
o
0
o
m
Z
0
00
00
W
U
Oi
�
COJ-
OOi-
(00
J
�
m
m
po
o❑ Z
p 0�
�
po Y
m
o Y
n
o K Y
p❑
uNi
W
o
o w
p
O
o K Q
p
O
oo a
C7
❑
0 z
O
O
❑
O w U
p Q Q
U,
❑
o Z
p
(7
❑
p r
Q
C7
❑
o O W
❑
2 Z
❑
M
M
16 J
o LL r
m
m
o d Y
m
LL
m
m Z
m
n=
m
o N
m
zi
�
o
_QQ
Z,
o
w
w
o
Z
z
0 W w
Z
o Z
Z
p N N
Z
G D
Z
pp W
Z
N y
c? Y
6
m q q
w
m Q Q
w
w K Q
w
m q
w
m
w
z
w
n' ❑❑
W
Ir z z
W
O
r U
W
m
W
n❑
W
Y
W
J
W
w
m
k
G
w
w
k
w
w
w
w
w
w
N
N
N
mN
N
N
N
N
H
❑
N
i4
ro
v
ii
0 q
U N
N ro
� vro
a
N
m
<
C 3 H m
w W
O N
a
v 3 p'
'rl
b 4
N C.
a
O
ro
N
ro
0
PQ
0
a
k>
ao
•^- 2
�
y
�
� Q
�
Q
�
� Q
�
ai
� a
�
ai
^ a
�
o w
u3i
u3i
r3i�
u�+i
T
o
w
o
w
o
w
o
w
o
w?
o
w
N
0
0
0
0
0
0
0
E
E
E
E
E
E
E
-
C
O O
O O
O
O p
O
O
O m m
O
p
O O p
O
p
p O O
O
O
O O O
O
O
O O O
O
O
N
O
'0 to
n r
a v
m m
M m
M�
m m
0
m
�
W
W
m
m m
N N
O O O
O p
O
O O
O
O
O N N
O
p
O O O
O
O
O O O
O
O
O O
O
O
p O O
O
O
m m
M M
m m
m m
m m
V O
N N
V Y
N N
O
N N
O<
m m
m m
n n
P p
` f
S S
PP
O O
O O
Cpl
0 0
0 0
0
0 0
0
0
0 0 0
0
0
0 0 0
0
0
0 0 o
O
o
0 0 0
0
o
O o
0
p
o
m0
m
0 0
o p
0 0
0 0
N N
o p
m m
o 0
M M
0
M M
of -
v
m of
' ri
m �
m ai
a6 is
m m
M
m pi
M M
m m
M
m m
M M
m m
C'1 M
m m
M M
m m
M M
iL
W
m J F
W
W
N
N
N
N
N
N
N
J w
w
J w
w
w
w
w
J U
J
U
J U
J d U
J
J LL U
J
J d U
J
J LL
LL
LL
LL
a
w a
w a
w O a
w 0
o
,�
o
O
M
M
LL
M
d x
W
g o x
w
p i
x
o
o
0
0
0
0
M
0
m
0
ry
0
r
m
m
N
O
N
M
O
M
M
CJ
N
M
M
M
M
❑
❑
❑
❑
O
❑
0
0
J
3
J
�
5
J
�
3
5
J
�
3
5
0
O
O
0 w
O
p w
O
p w
O
Q w
O
0 w
O
w
o
w
H
U'
g r
C7
o ff
C7
0 r
(7
o ff
U'
o r
C7
Q
p
Q
❑
Q
O
Q
❑
Q
❑
Q
❑
Q
❑
N r
J
1r
m
O wm
p
w
m
O w
m
p w
m
O w
m
p w
m
Q w
m
O W
o
W
o W
r
o W
r
o W
H
o W
r
o W
r
p g
r
z
p
g
r
z
p g
z
p g
z
p5
z
p g
z
p g
z
N-
Y
w
N=
c
Y
W
W
N-
m Y
W
W
N-
16Y
W
W
N-
m Y
W
N-
16Y
w
W
N-
y
W
W
W
k
J
K
W
J
k
b
J
G
J
wk
J
J
k
n
y
N
N
N
N
w
O O O O
O N
O O
O O
O�
❑
a
N
O
p a
O
P P
N
O O O
O Q O
iV
W
U/
OO
m
O
O
p0 O O
O
U
C
d
n
��
E
W
�
vro
m
ro
mC
v
t7 CJ
p0
N
w
a
�4
p
w
Q
wb
d
0o O O
�
a
m
rd
a a
N W
N
N N
N W
a,
v
a
N W
x
-
O O
W
p O
0 0
O O
ro
0 00 0 0
x
x
0
0
O
Q
w
0 0
O O
M COt
S
Q
m
-�
v
Y
Y
17 M
CJ 17
�
W
W
N1
CmJ M
W
J F
IL w
O
M
U
Z
O
j
J
E
o
w
p
o
0o m
❑
O
O
U
d d
w
O
O w
6
N
9
A
N
g
O
z
a 5
W
N —
m
Y
w
m Y
d
kx
N
J
d
d
d
U
Q LL
2 2 a
F
Ud
Q LL
O O O O
O N
O O
O O
O�
❑
a
N
O
p a
O
P P
N
O O O
O Q O
iV
W
U/
OO
m
O
O
p0 O O
O
U
C
d
n
��
E
W
�
vro
m
ro
mC
v
t7 CJ
p0
N
w
a
�4
p
w
Q
wb
d
0o O O
�
a
m
w
a a
o
N
N N
a,
v
o 00
v
a
x
-
O O
W
p O
0 0
O O
ro
0 00 0 0
x
x
0
0
O
Q
w
0 0
O O O O
O N
O O
O O
O�
rn
a
p a
O
P P
O O
O O O
O Q O
O
W
OO
m
O
O
p0 O O
N N
N N
N
��
p <pm
W
Op
N
m
N
t7 CJ
p0
N
w
v
0o O O
o 0000 0 0
N
N N
0 00 0 0
O O
0 00 o a
o 00
9
m
-
O O
_
p O
0 0
O O
0 00 0 0
0 00 0 0
x
x
N N
O
Q
N N
0 0
O O
M COt
S
Q
m
-�
v
Y
Y
17 M
CJ 17
�
W
W
N1
CmJ M
8 P O
N O P a
# N N O O P
W V w
W U W
g g ti� s m a
O y O d LL U O J
K n IW- C a n Fw- K a v� O a uNj p a N w o g
Jo
m CJ9 ? rn F O j m H -� m ti G a
Y 2 W
pp i 2 W U 2 W W O I W O J Z W O S W J Y S
U v Y Y U v Y Y O v Y g O\ g O S g o x
Y U o Y Y U e Y
Y U v Y
0 0
m � o
❑ N m N m N
5
J J 5
o gW o� �, ow o ow o aN 5
J T ❑ O' Q ❑ Oi Q ❑ O~ O F Ci
m w m O N m N y 6] N~ ❑ P F ❑J
�p wW i O W O w m p N f0
W N W n 4 z o g 2 o W Z o w F
2 m Y 2 0 Y W W vi g W N- 2
J W W m Y w m Y Y
a c
rn o
rn
a
W
d
J
d
U
J
dm
E
w
O
g
m
z
a
m
w
v
.
N
mm
O
❑'
J
9
m
-
Y
_
N
W
g
0
O
x
x
w
W
O
m d
J
S
ry 0
m
-�
v
Y
Y
W
W
H
W
W
J F
IL w
8 P O
N O P a
# N N O O P
W V w
W U W
g g ti� s m a
O y O d LL U O J
K n IW- C a n Fw- K a v� O a uNj p a N w o g
Jo
m CJ9 ? rn F O j m H -� m ti G a
Y 2 W
pp i 2 W U 2 W W O I W O J Z W O S W J Y S
U v Y Y U v Y Y O v Y g O\ g O S g o x
Y U o Y Y U e Y
Y U v Y
0 0
m � o
❑ N m N m N
5
J J 5
o gW o� �, ow o ow o aN 5
J T ❑ O' Q ❑ Oi Q ❑ O~ O F Ci
m w m O N m N y 6] N~ ❑ P F ❑J
�p wW i O W O w m p N f0
W N W n 4 z o g 2 o W Z o w F
2 m Y 2 0 Y W W vi g W N- 2
J W W m Y w m Y Y
P
O
W
d
J
d
U
�
E
w
O
g
m
z
a
m
w
v
.
N
Q
-
Y
_
N
W
g
0
O
x
x
w
W
O
2
S
Y
U
v
Y
Y
0
M
Z
j
J
E
o
w
o
0o m
❑
d d
w
O
O w
6
9
N
g
z
a 5
W
N —
m
Y
w
m Y
d
kx
J
8 P O
N O P a
# N N O O P
W V w
W U W
g g ti� s m a
O y O d LL U O J
K n IW- C a n Fw- K a v� O a uNj p a N w o g
Jo
m CJ9 ? rn F O j m H -� m ti G a
Y 2 W
pp i 2 W U 2 W W O I W O J Z W O S W J Y S
U v Y Y U v Y Y O v Y g O\ g O S g o x
Y U o Y Y U e Y
Y U v Y
0 0
m � o
❑ N m N m N
5
J J 5
o gW o� �, ow o ow o aN 5
J T ❑ O' Q ❑ Oi Q ❑ O~ O F Ci
m w m O N m N y 6] N~ ❑ P F ❑J
�p wW i O W O w m p N f0
W N W n 4 z o g 2 o W Z o w F
2 m Y 2 0 Y W W vi g W N- 2
J W W m Y w m Y Y
m
LL
J t0 m O p
ro m
J O O O O
Ne
N
O
N N
0
O t m
O
O
0
N ry
S
e
m
m
n '
W
N
R
w
N
❑
U
W
J
o w
U
o w
w
H
o W
vNi
o w
LL
O
F
F
N
F
C7
J
H
is
(A
m
❑
7
O
m-
a
ro
P
w
r
O
a�
w O
0
O N N
O
O
4J >1
0
E3
v a
0
x
w
R
E
o
x
R
E
�
R
E
(n
R
E
y
o C
N N
Y
U W
v
Y
0
N
Y V
e
Y
0
n
m
Z
w
W
J
❑
I
W
Y Z
in
w
n
❑
N
x
w
g
a
x
C
g
a
x
w
ro m N
x W
5
�
N H N
3
N
aH
rj
o 0
E
E
O
o
r
Y
U
O
C7
O W
b r
0
o
Y
O
(7
,yz
Y
0
n
W x W
e Y
0
Cl!
m
❑
0 ro
m
R
O
VJ
W
N
a
c
m
J
Cl
v
o
z
o
z
g
g
3
.� >
�
3
rn
3
5
w x 4
O
W
Lk
O
W
m
c
O
W
00
a
O
ro
O W
s�
❑
w
m
❑J
O
w
• a
❑
0
❑
OI
w
F
J t0 m O p
ro m
J O O O O
Ne
N
O
N N
NW 0 0 O fD (00 O O O O O O O O r r O p ON N O O O N N O O
? v ¢e
e e eg
Ol c0"1 C1 CJ
J o 0 0 0
0 0
N fD
m M
a �
11 J F w X
w
0
o
0
S
e
J
W
w
N
W
U
W
J
o w
U
o w
w
0
o W
vNi
o w
LL
N
F
F
p
F
C7
J
H
N D
(A
m
❑
7
O
m-
a
(7 J
P
w
r
O
a�
w O
0
IQ- O
0
m
H
0
E3
g
0
x
w
R
E
o
x
R
E
to J
R
E
(n
R
E
y
J
Y
Yk
v
Y
0
N
Y V
e
Y
0
n
Y
Z
w
W
J
❑
I
W
Y Z
in
w
n
❑
ga
x
w
g
a
x
w
g
a
x
w
NW 0 0 O fD (00 O O O O O O O O r r O p ON N O O O N N O O
? v ¢e
e e eg
Ol c0"1 C1 CJ
J o 0 0 0
0 0
N fD
m M
a �
11 J F w X
w
0
o
0
S
e
J
W
w
N
W
U
W
J
U
m y
w
0
a
vNi
W O
LL
N
U
p
C7
J
O
N D
(A
m
❑
7
O
m-
a
(7 J
P
w
r
O
a�
w O
a h
IQ- O
J
m
H
w
E3
g
a
x
w
o
x
w
to J
(n
J
y
J
Y
U
v
Y
0
N
Y V
e
Y
0
n
Y
Z
w
W
J
❑
I
W
Y Z
in
w
n
❑
ga
x
w
g
a
x
w
g
a
x
w
g a
x W
5
�
3
N
E
E
O
o
r
Y
U
O
C7
O W
b r
0
o
Y
O
(7
,yz
Y
0
n
Y V
e Y
0
Cl!
m
❑
R W
O
VJ
W
m
p N
W
Cl
a 3
o
z
o
z
g
g
3
�
3
�
3
5
O
O
W
O
W
O
O
W
00
a
O
O W
FLa
>
❑
w
❑J
O
w
• a
❑
F
❑
OI
e
F
0 000 0 0
m m
m n
a c
p O m J
m J r W w
D a c Da D D y D R
D N m J D R m J D C R m J O C R m J
m 3r w w w w m�� w w mgr w w
0
o
S
e
U
W
U
W
U
W
U
w
g
LL
NJ
w O
r m
a
-g
m
N
w
r
7
O
m-
a
w
r
O
a�
w O
a h
IQ- O
J
m
H
w
J
m
H
U'
to J
(n
J
y
J
N
J
W
Y
Z
W
Y
Z
w
W
J
Y
I
W
Y Z
ga
x
w
g
a
x
w
g
a
x
w
g a
x W
Y U
e
Y
0
0
Y
U
e
Y
0
o
Y
U
e
Y
0
n
Y V
e Y
0
Cl!
m
❑
o
❑
co
❑
ao
❑
0
3
�
3
�
3
5
O
O
W
O
W
O
O
W
00
O
O W
a
❑
❑J
O
❑
F
❑
OI
e
F
F
e
N y
b W
m
N
b
U
W
m
o
b
w w
m
O m
pW
m
o
o
S
o
z
g
z
g_
z
g
z
g
m Y
.
m
Y
�
»
Y
.
ro Y
�
d
0
>
N
❑E
n o m
to IV W
W Ino P
M W O
P N n O O
n m m o
h m r O
O O O n
m M
N
0 0 0 0 0
N T y O
N n p O
ci
m n N m
M
ma
v c m v J
m
m J r X X
W W
3
u
o
w
p
w
o
W
o
W
o
w
O
W
O
O
O
O
O
O
E
E
E
E
E
E
-_ a
n v
m
m
-E
U Q LL
S-
1=
U Q LL
2
F
U Q LL
ai
S
c E:
r
2S
U Q LL
i
H
V Q LL
2
F
U
a LL
i
F
p
O
O
O O O
O
O
O O p
O
O
O O p
O
O
O O p
O
O
O
O p
O
O
M M
P P
n n
m m
m N
O O O
O
O
O O O
O
O
O O p
O
O
O O O
O
O
O O O
O
O
O
oo
O
O
O O
O O
O O
O O
N N
P P
N W
N N
N N
P y
O O
O O
V]
m Vj
P P
N N
g P
OI OI
O O
V O
CO'1 CO'1
M (O')
M OM
N N
0 0 0
0
0
0 0 0
0
0
0 0 0
0
0
0 0 0
0
0
0 0 0
0
0
0
0 0
0
0
0
M M
0 0
P P
0 0
W
0 0
O O
0 0
M M
0 0
N m
m
m
Qm
0
N Nm
M
m N
m
m m
W W
M M
W
M M
M M
m
M M
m
a
rn
a
m
e
m
a
m
e
m
a
a A
m
J
a c '3
m
Jx
Jx(
a
c 10
m
j
'O
mS F
W
W
m J F.
W
m J
W
W
m J r
W
m J ;.._
W
m
J r
W
W
W
W
W
I
S
o
8
o
S
w
W
U W
w
W
U
w
J LL oJ.,
LL o
J a❑
� LL o
J n o
J
a
a
a
a
w a
w
w
'o g
wo
;�
w o
;�
w o
M
o
;�
a m
a
,�
m-
n
r i-
om
o=
m ❑
°i
m�❑
rn
m�❑
m
m J❑
rn
m
m
m��
m
w
w
w Q
w
w d=
w O i
w
a i
O t
w
d i
w
i
w
w
ve
Y V Q
Y
Y U V
Y
Y V P
Y
Y U P
Y
Y U d
Y
Y
U P
Y
o
0
0
o
O
o
O
T
O
O
m
W
<
m
W
n
P
O
N
M
N
N
M
N
❑
❑
❑
❑
❑
❑
�
J
S
�
3
5
�
3
5
�
5
o w
p
00 w
p
o w
p
o w
p
Q w
p
o
w
o
p r
U'
r
C7
p r
m
p r
U'
p r
0
o
r
U'
¢
❑
O ¢
❑
m a
❑
p ¢
a
❑
p a
❑
¢
❑
O m
m
Nm
o
`0
m
N
0
m
o N
m
a
m
m
w
o
w
o
w
W
o
W
o
w
o
o
w
g
?
g
z
g
g
i
g
z
g
z
w
h-
W
N_
w
N-
w
N-
w
m-
W
d6 Y
?i
Y
ob Y
m Y
2
m Y
2
16
Y
`C
w
k
J
k
J
k
J
k
w
k
J
k
Iwn__
m
vwi
m
m
Iwi1
Iwn
Iwn
n o m
to IV W
W Ino P
M W O
P N n O O
n m m o
h m r O
O O O n
m M
N
0 0 0 0 0
N T y O
N n p O
ci
m n N m
M
ma
v c m v J
m
m J r X X
W W
3
u