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HomeMy WebLinkAboutPackets - Council Packets (1182) AGENDA ORO VALLEY TOWN COUNCIL/BUDGET & BOND COMMITTEE JOINT STUDY SESSION AND SPECIAL SESSION OF THE TOWN COUNCIL JANUARY 12, 2004 ORO VALLEY TOWN COUNCIL CHAMBERS 11000 N. LA CANADA DRIVE JOINT STUDY SESSION - AT OR AFTER 4:30 P.M. CALL TO ORDER ROLL CALL 1. REVIEW OF BUDGET AND BOND ADVISORY COMMITTEE RECOMMENDATION REGARDING REVENUE ENHANCEMENT ORDINANCES ADJOURN STUDY SESSION SPECIAL SESSION — Immediately following the 4:30 p.m. study session CALL TO ORDER ROLL CALL 1. CONSIDERATION AND/OR POSSIBLE ACTION RELATING TO ORO VALLEY PROJECTS POTENTIALLY APPEARING ON THE MAY 2004 BOND ELECTION 2. EXECUTIVE SESSION - PURSUANT TO ARS 38-431.03 (A)(7)PURCHASE OR LEASE OF REAL PROPERTY REGARDING TOWN FACILITIES RESEARCH INFORMATION. ADJOURNMENT The Town of Oro Valley complies with the Americans with Disabilities Act (ADA). If any person with a disability needs any type of accommodation, please notify the Town Clerk's Office at 229-4700. Posted: 01/08/04 4:30 p.m. Ih TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE: January 12, 2004 TO: HONORABLE MAYOR & COUNCIL Budget and Bond Committee Members FROM: David L. Andrews, Finance Director SUBJECT: Status Report with Regard to Budget and Bond Committee's Recommended Town Revenue Plan. SUMMARY: On December 4, 2002 the Town's Budget and Bond Committee was directed to develop a revenue plan for the Town. Since that time, the Committee has held several special and regular meetings discussions, the includingtwo joint study sessions with the Town Council. As a result of these d scu , Budget and Bond Committee has taken the following actions: • Favorablyrecommends increasing the construction sales tax rate from 2% to 4% with 75% of the 2% increase earmarked for streets and roads maintenance. Please refer to the draft ordinance included with this communication. The rate would be modified via ordinance and the two earmarkings could be accomplished with a resolution. • Recommends tabling/no action on a Town use tax based on the assumption that it would not help local businesses. These thoughts are based in part on comments made to the Committee by Economic Development Administrator Jeff Weir and the Northern Pima County Chamber of Commerce. • Will consider utility and telecommunications taxes at its January 2004 meeting. The Committee is not optimistic that the local revenue base will significantly improve over the next three to five years but would like to wait and see if things other than construction activity improve. Please refer to the draft ordinances that are included with this communication. Additionally, the Budget and Bond Committee has included long range revenue projections dated November 17, 2003 for Council consideration. ATTACHMENTS: 1. Construction Contracting Activities - Summary Sheet and Draft Ordinance 2. Telecommunications Services - Summary Sheet and Draft Ordinance 3. Utility Services - Summary Sheet and Draft Ordinance 4. General, Highway, Public Transportation and Town Wide Roadway Development Impact Fees Funds Financial Projections. t::.;.(-()s: .!�..:1313C Report to Council i 2-(-O 3.doc TOWN OF ORO VALLEY Page 2 of 2 COUNCIL COMMUNICATION MEETING DATE: January 12, 2004 SUGGESTED MOTION: N/A IifelArzida David L. Andrews Finance Director 0441A'43r Chuck Sweet Town Manager • .,T• • •.. EXHIBIT A SUMMARY SHEET Local Tax Description: Construction Contracting • Town Code Sections: 8A-415; 8A-416; 8A-417 Proposed Increase the tax rate on construction contracting activities by 2%from the currentrate of 2% to a total rate of 4%. Revenue Impact The amount of revenue estimated to be collected from the additional2% increase in the tax rate is $2,100,000. Historical collections at the existing 2%tax rate are as follows: FY FY FY FY FY FY 1998/99 1999/00 2000/01 2001/02 2002/03 2003/04 Actuals Actuals Actuals Actuals Actuals Budget Collections $2,398,000 $3,023,000 $2,913,000 $2,779,000 $1,978,000 $2,100,000 Special Considerations 75%of additional 2% to be earmarked for streets and roads ongoing operations and maintenance would provide approximately $1.6 M in additional annual revenues to the Highway Fund. ORDINANCE NO. (0) 03 - AN ORDINANCE OF THE TOWN OF ORO VALLEY, ARIZONA AMENDING THE TAX CODE OF THE TOWN OF ORO VALLEY, ARTICLE IV, CHAPTER 8A, SECTION 415, SECTION 416 AND SECTION 417 RELATING TO THE CONSTRUCTION CONTRACTING TAX RATE AND REPEALING ALL RESOLUTIONS, ORDINANCES, AND RULES OF THE TOWN OF ORO VALLEY IN CONFLICT THEREWITH; PRESERVING THE RIGHTS AND DUTIES THAT HAVE ALREADY MATURED AND PROCEEDINGS THAT HAVE ALREADY BEGUN THEREUNDER. WHEREAS, Arizona cities and towns have the authority to levy taxes under ARS § 9- 240(B)(26); and WHEREAS, on July 13, 1988, the Town of Oro Valley adopted the Model City Tax Code ("Code") pursuant to Arizona law; and WHEREAS, amendments to the Code are required to be made in accordance with ARS § 42- 6054; and WHEREAS, on December 4, 2002, the Mayor and Town Council (the "Council") directed the Oro Valley Budget and Bond Committee (the "Committee") to develop a proposed Town Revenue Plan ("Plan"); and WHEREAS, in a joint Study Session between the Council and the Committee held on March 24, 2003, the Committee presented an initial draft of the Plan to Council; and WHEREAS, in a further joint Study Session between the Council and the Committee held on August 18, 2003, the Council directed the Committee to develop a prioritized list of local sales and use taxes for future Council consideration based on the Plan; and WHEREAS, the Committee developed the priority list, which recommended increasing the current construction contracting tax, and instituting taxes for telecommunications service, utility service and a use tax; and WHEREAS, it is in the best interest of the Town that the Council adopt the recommendations of the Committee by increasing the current construction contracting tax, and instituting taxes for telecommunications service, utility service and a use tax. NOW, THEREFORE, BE IT ORDAINED by the Mayor and the Council of the Town of Oro Valley, Arizona that the certain document, known as "The Tax Code of the Town of Oro Valley, Arizona," is hereby amended as follows: SECTION 1. Section 8A-415 (a) of the Tax Code of the Town of Oro Valley is amended as follows, with additions being shown in ALL CAPS and deletions in Strikeout text: ORD to Amend Tax Code Office of the Oro Valley Town Attorney/JNA 9.22.2003 (a) The tax rate shall be at an amount equal to two FOUR percent (2 4%) of the gross income from the business upon every construction contractor engaging or continuing in the business activity of construction contracting within the Town. SECTION 2. Section 8A-416 (a) of the Tax Code of the Town of Oro Valley is amended as follows, with additions being shown in ALL CAPS and deletions in Strikeou—t : (a) The tax shall be equal toe FOUR percent (2 4%) of the gross income from the business activity upon every person engaging or continuing in business as a speculative builder within the Town. SECTION 3. Section 8A-417 (a) of the Tax Code of the Town of Oro Valley is amended as follows, with additions being shown in ALL CAPS and deletions in Strikeout-text (a) At the expiration of twenty-four (24) months after improvement to the property is substantially complete, the tax liability for an owner-builder who is not a speculative builder shall be at an amount equal to twe FOUR percent (2 4%) of: SECTION 4. Pursuant to ARS § 41-1346, the Town shall maintain efficient record management for localp ublic records and it has been determined that this Ordinance is a public record with three copies of said Ordinance to remain on file in the office of the Town Clerk. SECTION 5. All Oro Valley Ordinances, Resolutions, or Motions and parts of Ordinances, Resolutions, or Motions of the Council in conflict with the provisions of this Ordinance are hereby repealed. SECTION 6. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions thereof. PASSED AND ADOPTED by Mayor and Town Council, the Town of Oro Valley, Arizona, this day of , 2003. TOWN OF ORO VALLEY ATTEST: Paul H. Loomis, Mayor Kathryn E. Cuvelier, Town Clerk APPROVED AS TO FORM: Mark J. Langlitz, Town Attorney ORD to Amend Tax Code Office of the Oro Valley Town Attorney/JNA 9.22.2003 - • k,{7Zi^i:J-- r •F ...."-,' �:.. ..,: 4 ✓«YF.::liAwJ+...i�-.Y.s..'./wav^.rR'i www�.e..sem ... .i.,r`::tb.e��'•'.'iltr-.x:•.X1:;trcRN'"':.Qc.,....':to an,..a a....:-.sw..rww«-_.... i.. SUMMARY SY SHEET Local Tax Description: Telecommunication Services { Town Code Sections: 8A-470 Proposed Set the local sales tax rate for telecommunication services at 4%. Current rate is 0%. Telecommunication services include among other items, local telephone services, intrastate long distance, and cable television services. Revenue Impact Telephone services: 37,260 population;ulation; 2.41 persons per household; $40 per month average bill; 4%rate yields $297,000 annually. Cable television services: $378,000 collections at 5% franchise fee yields $302,000 annually at 4% local sales tax rate. Special Considerations Local Option DD which exempts cable TV income from the local sales tax will need to be generate to order in local sales tax revenues for this item. This income would be in addition to the 5%franchise fee currently collected by the Town. . ORDINANCE NO. (0) 03 - AN ORDINANCE OF THE TOWN OF ORO VALLEY, ARIZONA AMENDING THE TAX CODE OF THE TOWN OF ORO VALLEY, ARTICLE IV, CHAPTER 8A, SECTION 470 RELATING TO THE TELECOMMUNICATIONS TAX RATE AND REPEALING ALL RESOLUTIONS, ORDINANCES, AND RULES OF THE TOWN OF ORO VALLEY IN CONFLICT THEREWITH; PRESERVING THE RIGHTS AND DUTIES THAT HAVE ALREADY MATURED AND PROCEEDINGS THAT HAVE ALREADY BEGUN THEREUNDER. WHEREAS, Arizona cities and towns have the authority to levy taxes under ARS § 9- 240(B)(26); and WHEREAS, on July 13, 1988, the Town of Oro Valley adopted the Model City Tax Code ("Code") pursuant to Arizona law; and WHEREAS, amendments to the Code are required to be made in accordance with ARS § 42- 6054; and WHEREAS, on December 4, 2002, the Mayor and Town Council (the "Council") directed the Oro Valley Budget and Bond Committee (the "Committee") to develop a proposed Town Revenue Plan ("Plan"); and WHEREAS, in a joint Study Session between the Council and the Committee held on March 24, 2003, the Committee presented an initial draft of the Plan to Council; and WHEREAS, in a further joint Study Session between the Council and the Committee held on August 18, 2003, the Council directed the Committee to develop a prioritized list of local sales and use taxes for future Council consideration based on the Plan; and WHEREAS, the Committee developed the priority list, which recommends increasing the current construction contracting tax and instituting taxes for telecommunications service, utility service and a use tax; and WHEREAS, it is in the best interest of the Town that the Council adopt the Committee's recommendations by increasing the current construction contracting tax and instituting taxes for telecommunications service, utility service and a use tax. NOW, THEREFORE, BE IT ORDAINED by the Mayor and the Council of the Town of Oro Valley, Arizona that the certain document, known as "The Tax Code of the Town of Oro Valley, Arizona," is hereby amended as follows: SECTION 1. Sections 8A-470(a) and (e) of the Tax Code of the Town of Oro Valley is amended as follows, with additions being shown in ALL CAPS and deletions in Strikeout tom: ORD to Amend Tax Code Office of the Oro Valley Town Attorney/JNA 9.22.2003 (a) The tax rate shall be at an amount equal to zero FOUR percent (8 4%) of the gross income from the business activity upon every person engaging or continuing in the business of providing telecommunication services to consumers within this Town. • . • (e) - • • - = : - • - - •.. .. - - • •.. . •.. .• .-. •. £ • •. 1 . .- - -.. . • •.. .• tax imposed by this Section. (RESERVED) SECTION 2. Pursuant to ARS § 41-1346, the Town shall maintain efficient record management for local public records and it has been determined that this Ordinance is a public record with three copies of said Ordinance to remain on file in the office of the Town Clerk. SECTION 3. All Oro Valley Ordinances, Resolutions, or Motions and parts of Ordinances, Resolutions, or Motions of the Council in conflict with the provisions of this Ordinance are hereby repealed. SECTION 4. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions thereof. PASSED AND ADOPTED by Mayor and Town Council, the Town of Oro Valley, Arizona, this day of , 2003. TOWN OF ORO VALLEY ATTEST: Paul H. Loomis, Mayor Kathryn E. Cuvelier, Town Clerk APPROVED AS TO FORM: Mark J. Langlitz, Town Attorney ORD to Amend Tax Code Office of the Oro Valley Town Attorney/JNA 9.22.2003 yS-wP 4�..:„I.- SUMMARY SHEET • Local Tax Description: Utility Services Town Code Sections: 8A-480 Proposed Increase the local sales tax rate on utility services from the current rate of 0%to a proposed rate of 4%. Utility services include electricity, gas, and water. Revenue Impact For purposes of estimation, the average monthly consumption of gas and electricity was assumed to be $150. 15,461 households; 2.41 persons per household; 4% local tax rate yields, $1,115,000 annually. Annual water sales by the Oro Valley Water Utility are approximately$8,600,000 including $870,000 in water sales for "Countryside". A 4% local sales tax rate on all water sales would yield approximately$344,000 annually. Special Considerations The revenue estimate for water sales includes sales to customers outside the Town's corporate limits that are located in the "Countryside" area. The de-reservation of local option GG, Section 8A-480 (a)(2) would tax these water sales. ORDINANCE NO. (0) 03 - AN ORDINANCE OF THE TOWN OF ORO VALLEY, ARIZONA AMENDING THE TAX CODE OF THE TOWN OF ORO VALLEY, ARTICLE IV, CHAPTER 8A, SECTION 480, RELATING TO THE UTILITY SERVICES TAX RATE AND REPEALING ALL RESOLUTIONS, ORDINANCES, AND RULES OF THE TOWN OF ORO VALLEY IN CONFLICT THEREWITH; PRESERVING THE RIGHTS AND DUTIES THAT HAVE ALREADY MATURED AND PROCEEDINGS THAT HAVE ALREADY BEGUN THEREUNDER. WHEREAS, Arizona cities and towns have the authority to levy taxes under ARS § 9- 240(B)(26); and WHEREAS, on July 13, 1988, the Town of Oro Valley adopted the Model City Tax Code ("Code") pursuant to Arizona law; and WHEREAS, amendments to the Code are required to be made in accordance with ARS § 42- 6054; and WHEREAS, on December 4, 2002, the Mayor and Town Council (the "Council") directed the Oro Valley Budget and Bond Committee (the "Committee") to develop a proposed Town Revenue Plan ("Plan"); and WHEREAS, in a joint Study Session between the Council and the Committee held on March 24, 2003, the Committee presented an initial draft of the Plan to Council; and WHEREAS, in a further joint Study Session between the Council and the Committee held on August 18, 2003, the Council directed the Committee to develop a prioritized list of local sales and use taxes for future Council consideration based on the Plan; and WHEREAS, the Committee developed the priority list, which recommended increasing the current construction contracting tax, and instituting taxes for telecommunications service, utility service and a use tax; and WHEREAS, it is in the best interest of the Town that the Council adopt the recommendations of the Committee by increasing the current construction contracting tax, and instituting taxes for telecommunications service, utility service and a use tax. NOW, THEREFORE, BE IT ORDAINED by the Mayor and the Council of the Town of Oro Valley, Arizona that the certain document, known as "The Tax Code of the Town of Oro Valley, Arizona," is hereby amended as follows: SECTION 1. Section 8A-480 (a) of the Tax Code of the Town of Oro Valley is amended as follows, with additions being shown in ALL CAPS and deletions being shown in : ORD to Amend Tax Code Office of the Oro Valley Town Attorney/JNA 9.22.2003 (a) The tax rate shall be at an amount equal to zero FOUR percent (8 4%) of the gross income from the business activity upon every person engaging or continuing in the business of producing, providing, or furnishing utility services, • including electricity, electric lights, current, power, gas (natural or artificial), or water to: SECTION 2. Pursuant to ARS § 41-1346, the Town shall maintain efficient record management for local public records and it has been determined that this Ordinance is a public record with three copies of said Ordinance to remain on file in the office of the Town Clerk. SECTION 3. All Oro Valley Ordinances, Resolutions, or Motions and parts of Ordinances, Resolutions, or Motions of the Council in conflict with the provisions of this Ordinance are hereby repealed. SECTION 4. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions thereof PASSED AND ADOPTED by Mayor and Town Council, the Town of Oro Valley, Arizona, this day of , 2003. TOWN OF ORO VALLEY ATTEST: Paul H. Loomis, Mayor Kathryn E. Cuvelier, Town Clerk APPROVED AS TO FORM: Mark J. 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C*) It) CA ti CO p Q - to 0 r` tri CY)'t eh N- c0 N C`7 C!)Net 0 N N- O co u-) .- L) r- N- 0 to r-cl C.) Q • 69 w CA w w (l) 0) d V t) 0 • 4 �' d .r N •• H a) •� • d {A ` = U m \ O a a) C - •• V C w C LL ` •• 13 C C Cv It (1y,.. a) C C in • CO U d CC a E N x 'co •• cv E'a� a) 4) W v c m I cLLI c >. 0 = C c. o5 v C d LL C e C O _ Q o E E -r s c 0. o O Z x .. '-i- . CL o ff o o 0 ..... 12 ,,, •-• ,Cti o(m W c • C o • c 4 0 < aa. 0� 0I 2H Q a.000N-- .. v) •::m W : ict TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE: January 12, 2004 TO: HONORABLE MAYOR & TOWN COUNCIL FROM: Chuck Sweet, Town Manager SUBJ: ORO VALLEY PROJECTS - PIMA COUNTY BOND ELECTION MAY 2004 SUMMARY: This agenda item is on this afternoon's agenda in order to provide Town Council an opportunity to review the current list of Oro Valley projects that the Pima County Board of Supervisors are considering for the proposed May 2004 Bond Election. The following is a list of Oro Valley projects as it stands today: ➢ Kelly Ranch $2.5 million ➢ Steam Pump Ranch $2.0 million ➢ Honey Bee Village $1.0 million ➢ Oro Valley Public Library Expansion $1.1 million Bob Jennens, currently representing the Town of Oro Valley on the Pima County Bond Steering Committee, has been invited here tonight to provide input from his prospective regarding these bond projects and to answer any questions you might have. Chuck Sweet Town Manager PIMA COUNTY BOARD OF SUPERVISORS 5es C.11L1 114Th JrP DISTRICT 3 j r, 130 WEST CONGRESS STREET, 11 FLOOR ��' ' '' ' TUCSON,ARIZONA 85701-1317 \*I t' 1;;! (520)740-8126 azo : reA---rceldri' 1-4,0)9".-/ / ddurazo@exchange.co.pima.az.us SHARON BRONSON LESLIE NIXONEXECUTIVE ASSISTANT CHAIR DIANA DURAZO-GRUBB SPECIAL STAFF ASSISTANT January 7, 2004 KAnE MODAFFERI SPECIAL STAFF ASSISTANT KIKI BARCELO SPECIAL STAFF ASSISTANT The Honorable Paul Loomis, Mayor Town of Oro Valley 11000 North La Canada Drive Oro Valley, Arizona 85737-7015 Re: Joint Meeting on the County Bond Advisory Committee Recommended May 2004 Bond Program Dear Mayor Loomis: In a letter dated December 4, 2003, Mayor Walkup requested a joint meeting of the Board of Supervisors and Tucson Mayor and Council to discuss the May 2004 bond program recommended by the County Bond Advisory Committee. At the meeting of December 9, 2003, the Board voted unanimously to refer the question of a joint meeting to the County Bond Advisory Committee for their recommendation. We referred this question to the Committee out of deference to the Committee for its hard work. The Committee met yesterday to consider the issue of a joint meeting. The Committee's unanimous decision was that the Committee would host a joint meeting of the governing bodies of all local jurisdictions, with the purpose of allowing the Committee to present its recommendations to the local elected officials, facilitate a public dialogue between elected officials, and solicit support from the officials for the recommended bond program. The Committee was concerned that there would not be enough time for the Board of Supervisors to call the meeting because its next meeting is not until January 13, 2004 and a decision on the bonds must be made by January 2.0, 2004. The Committee determined that an evening meeting on January 14, 2003, from 7:00 p.m. to 9:00 p.m., would be preferable, since more people could attend an evening session prior to the January 20, 2003 Board of Supervisors meeting. The meeting will be held at the Manning House. I believe that the Committee has made a valuable and constructive offer. I am writing to invite you and the City Council to this meeting. Sincerely, iiiiiiir <------7 .!! .. r -ird-)‘ Sharon Bronson, Chair Pima County Board of Supervisors c: The Honorable Members, Pima County Board of Supervisors C.H. Huckelberry, County Administrator Chuck Sweet, Manager, Town of Oro Valley Larry Hecker, Chair, Pima County Bond Advisory Committee Bob Jennens, Member, County Bond Advisory Committee NOTICE OF PUBLIC MEETING Section 7.6.2 Notice of Public Meeting of the Pima County Bond Advisory Committee Pursuant to A.R.S. §38-431.02, notice is hereby given to the members of the Pima County Bond Advisory Committee and to the general public that the Pima County Bond Advisory Committee will hold a meeting open to the public on: January 14, 2004 7:00 p.m. The Manning House 450 West Paseo Redondo Tucson, Arizona AGENDA: 1. Welcome/Introduction/Agenda and Purpose for meeting Larry Hecker 2. Welcome from Pima County Board of Supervisors Sharon Bronson 3. Presentation of County Bond Advisory Committee recommendations for a May 18, 2004 County bond election Larry Hecker 4. Comments/discussion from Jurisdictions Town of Marana Town of Oro Valley Town of Sahuarita City of South Tucson City of Tucson Tohono O'Odham Nation Pascua Yaqui Tribe 5. Call to the audience 1\1\01/40)150 6. Adjournment CC, flAikyol . D C.K ‘) °‘\3 � T~ RCi1fl4 Jan 11 04 06: 53p Tom & Karen Rogers 520-742-5033 p. 1 "HELM- THE LAND CONSERVATION COMMITTEE t�.t...a . .P ¢tr ..ra■+. � • � . •tae• •• 503 W.Flaxen Drive Oro Valley,AZ 85737 Phone(520)498.5024 ovticc@yahoo.com January 11,2004 Town of Oro Valley Town Council 11,000 N.LaCanada Drive Oro Valley,AZ 85 737 RE:Pima County Bond Issue,Oro Valley Requests Dear Mayor Loomis and Town Council Members, This letter is concerning the upcoming Pima County Bond issue The Land Conservation Committee (TLCC) understands that the current allocations may be shifted to other areas. We strongly recommend that the current requests for Steampump Ranch, Kelly Ranch, and Honey Bee Village remain as is. These areas represent the cultural, historical and environmental resources that connects Oro Valley with its past and will provide our heritage for future generations. Once again, we urge the Town Council not to approve reallocation of Bond funds to other areas within the town. Sincerely, a7/2(r,i4.40,1,1,4#.0 j3 Al Kunisch Chairperson TLCC Copy to: Chuck Sweet, Oro Valley Town Manager Bob Jennens Linda Mayro,Cultural Resources Manager,Pima County Administrator Office Bill Collins,Historian, State Historic Preservation Office,State of Arizona THE LAND CONSERVATION COMMITTEE AL KUNISCH—CHAIR. KAREN ROGERS—SECRETARY MARILYN COOK DICK EGGERDING RICHARD EEINBER.G JIM KRIEGH PAT SPOERL r 0 0 0 0 0 0 0 0 0 -0 coD O o O O N O c0/) '� �- O CD O 0 O O = _ a) _ . CD O p C� ,{ -0 C7 n n) CD CD n . O C p -3 c C c9 v) < O CD 0. CD CD CD CD N -Ti 0 "v O c o -j N) n) n' ^ -13-. 2 '� o N) N) 0 o p o N) o. cD Cn .- E3 2. 0 0 0 m o m n) -, o 0 0 0 o o �D N ,-� '''� .En -�+ CD O- � C/ _, O CO CO �1 a) -P CA) CD O CD CPD (Q D ,, -3 CD D CD N 1l a U a) n C/) N CD — Q X co CD O = O O -' CC) (12 il) CI) ,< M Cn FD O 3 - NQ. 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