HomeMy WebLinkAbout1995-10-17 Council MinutesL'
C]
1995 ASSESSMENT REVIEW BOARD - October 17th, 1995
The 1995 Assessment Review Board of the Municipal District
of Kneehill #48 was held on Tuesday, October 17th, 1995,
commencing at 9 00 A M
The following members of the Assessment Review Board were
present.
Council Members Richard M Vickery, M Glen Wagstaff and
Marylea Lowen.
John C Jeffery, Municipal Administrator and Clerk of the
Court
Edward M Dunay, Assessor
Jennifer Deak, Assistant Administrator and recording
secretary.
Council members Richard A Marz and James Hanger were
absent
Mrs Lowen moved Mr Wagstaff be appointed as Chairperson
of the Assessment Review Board.
CARRIED
Mr Wagstaff declared the Assessment Review Board open
Mr. Dunay reviewed the complaints of the Assessment Review
Board and the following motions were made-
1 Roll #6399000 07- 34- 27 -21 -W4
Pennzoil Petroleum Ltd
Mr Vickery moved to concur with the recommendations of the
assessor that the total assessment, in the amount of
$4,570.00, be reduced to zero
CARRIED
2 Roll #6387000 11- 19- 28 -22 -W4
Pan Canadian Petroleum Ltd
Mr Vickery moved to concur with the recommendations of the
assessor that the equipment assessment, in the amount of
$11,060.00, be reduced to zero and the improvement
assessment, in the amount of $3,500 00 remain unchanged
CARRIED
3 Roll 6387030 11- 22- 28 -22 -W4
Pan Canadian Petroleum Ltd
Mrs. Lowen moved to concur with the recommendations of the
assessor that the equipment assessment, in the amount of
$19,580 00, be reduced to zero and no changes be made to
the improvement assessment of $3,610 00
CARRIED
4. Roll #1165M S.E 3:0:- 34 -2:6 -W4
C N Real Estate
Mrs Lowen moved to concur with the recommendations of the
assessor that the total assessment, in the amount of
$2,070 00 be cancelled
CARRIED
5. Roll #6175580 03- 22- 29 -21 -W4
Dominion Explorers Inc.
1
6�-'rAg /�s �710 O Ay
Ao%6rz OF D >•niJ
•
C7
ti
1995 ASSESSMENT REVIEW BOARD - October 17th, 1995
Mr Vickery moved to concur with the recommendations of the
assessor that the equipment assessment, in the amount
$22,630 00, be reduced $9,070 00 to $13,560 00 and that the
improvement assessment, in the amount of $2,480 00 remain
unchanged
CARRIED
6. Roll #3258000 S E 30- 31 -26 -W4
G W Campbell
Mr Campbell entered the meeting at 9.10 A M Mr Wagstaff
welcomed Mr. Campbell and all those present introduced
themselves It was noted Mr Campbell was appealing his
assessment because the residence on the property was not
occupied and only approximately 40 acres of the land is
cultivated, the rest being pasture land Mr Dunay
confirmed the residence was not occupied and recommended
adjustments be made to cancel the three acre market value
and farm exemption. Mr Campbell also advised the
residence is not usable and will remain vacant Mr
Campbell agreed the assessor's recommendations were
reasonable
Mr Wagstaff moved to concur with the recommendations of
the assessor that the farmland assessment, in the amount of
$10,390 00, be reduced $2,590.00 to $7,800 00 and the three
acre market value, in the amount of $7,860 00 be cancelled
for a total assessment reduction on this roll number of
$10,450 00
CARRIED
Mr. Campbell thanked the board for their time and
consideration and left the meeting - time 9 15 A M
7 Roll #2806000 S W 29- 31 -23 -W4
John Tullikopf
Mr Vickery moved to concur with the recommendations of the
assessor that the farmland assessment, in the amount of
$27,340 00, be reduced $960.00 to $26,380 00
CARRIED
Messrs Ken Shaw and Hank Leeferink representatives of
Newell Smelski entered the meeting - time 9.20 A M
Introductions were made by all present
8 Roll #6002010 08- 10- 33 -23 -W4
Tarragon Oil & Gas Ltd
It was noted Newell Smelski, the agent for Tarragon, was
appealing the assessment because all the improvements,
machinery and equipment had been removed from this site
The assessor's recommendations were to cancel the
assessment Mr Shaw indicated agreement to this
recommendation.
Mrs Lowen moved to concur with the recommendations of the
assessor that the improvement assessment, in the amount of
$2,610.00 and the machinery and equipment assessment, in
the amount of $5,410 00, both be cancelled for a total
assessment reduction of $8,020 00.
CARRIED
9. Roll #6099400 12- 10- 31 -24 -W4
Strike Energy c/o Newell Smelski
It was noted the Strike Energy agent agreed with the
recommendations of the municipal assessor
2
•
0
r
LJ
1995 ASSESSMENT REVIEW BOARD - October 17th, 1995
Mrs Lowen moved to concur with the recommendations of the
assessor that the machinery and equipment assessment, in
the amount of $931,880.00, be reduced $3,670 00 to
$928,210 00 and no changes be made to the land assessment
of $22,460 00 nor the improvement assessment of $319,950 00
CARRIED
10 Roll #6114040 13- 27- 32 -23 -W4
Strike Energy c/o Newell Smelski
It was noted the Strike Energy agent agreed with the
recommendations of the municipal assessor
Mr. Vickery moved to concur with the recommendations of the
assessor that the machinery and equipment assessment, in
the amount of $333,380 00, be reduced $3,360 00 to
$330,020 00 and that no changes be made to the improvement
assessment of $129,960 00
CARRIED
11 Roll #6211800 06- 31- 32 -24 -W4
Strike Energy c/o Newell Smelski
It was noted the Strike Energy agent agreed with the
recommendations of the municipal assessor.
Mr Wagstaff moved to concur wj
the assessor that the machinery
in the amount of $771,170 00,
$759,180 00 and the improvement
of $211,240.00, remain unchanged
Lth the recommendations of
and equipment assessment,
be reduced $11,990 00 to
assessment, in the amount
CARRIED
At 9:30 A M the scheduled blanket appeal by Newell
Smelski, on behalf of their client, Strike Energy
proceeded It was noted this was a blanket appeal based on
two phase versus three phase separator assessments Mr
Shaw present the appeal, noting there are 131 separators,
owned by Strike Energy, under appeal that have been
assessed as three phase separator types when in fact they
are only two phase separators housed in a three phase
separator shell The requirements to produce the resources
that flow through these separators dictate that only a two
phase separator is required. The replacement cost theory
of valuation states that a purchaser will not pay more for
an item or property than it would cost to replace that item
with one that would produce a similar utility. These
separators do not physically possess the components
necessary to realize the value of a three phase separator
nor is a three phase separator required at these locations
in the production of the natural resource The application
of a three phase separator value on a separator that does
not physically possess the ability to function as a three
phase has caused an over estimation of value. The three
phase separator should be reduced to the value of a two
phase separator which then fits the current production
requirements and the current physical configuration of the
separator under appeal
In response to questions from the board, Mr Shaw advised
- a two phase separator separates gas and oil while a three
phase separator separates oil, gas and condensate To
change a two phase separator into a three phase would be
financially impractical
- the separators under appeal are all two phase separators
in a three phase separator shell.
- size, pressure, height and diameter all determine if a
separator is two phase or a three phase The separators
being appealed do not possess the pressure nor diameter
components of a three phase separator.
- Newell Smelski is proposing two recommendations to
re- assess the separators under appeal to two phase
3
•
0
C
1995 ASSESSMENT REVIEW BOARD - October 17th, 1995
separators; application of functional obsolescence or
application of factored manual values Total adjustment
would be an assessment reduction of approximately
$130,000 00
- there is no access to see inside these separators to
determine if the two phase has been converted to a three
phase
Mr Barry McConnell, Newell Smelski, entered the meeting -
time 9:40 A.M.
Mr Dunay presented his recommendations, distributing
photographs of two and three phase separators to the board
members Mr Dunay noted there are very few two phase
separators, only two percent of separators in Alberta are
two phase The difference in assessment between the two
types of separators is approximately $500 00 Mr Dunay
advised the general rule of thumb is anything over 5'6" in
height is a three phase separator. A three phase separator
is a larger vessel, more economical to use, has greater
flexibility, greater longevity and a larger holding
capacity than a two phase separator
Mr Wagstaff invited comments from the Strike Energy
agents
Mr. McConnell apologized to the board for his late arrival
and proceeded to distribute a letter and booklet, regarding
the blanket appeal, to those present. Mr. McConnell agreed
it was 131 Strike Energy locations being appealed. Mr
McConnell advised it was more economically feasible to
install three phase separators and only use as two phase
separators This was done by flanging off the third
seperator. Mr. Dunay noted the M D does not receive
notification if the separator is changed from a two phase
function to a three phase function Mr McConnell advised
Newell Smelski, as agents for Strike Energy, are
responsible for reporting and notifying the municipality of
this change Explanations followed on how to distinguish
between a two and three phase separator Mr McConnell
referred the board members to the diagram in the booklet,
noting a two phase separator separates gas and fluid and
has one level controller and dump valve and two lines A
three phase separator has two level controllers and dump
valves and three lines
Mr Dunay advised, all separators with two level
controllers and two dump valves had been assessed as three
phase separators and all separators with only one level
control and dump valve had been assessed as two phase
separators
Mr Dunay advised that, inspections of the sites under
appeal, had revealed Roll #6089000, legal 10- 36- 30- 24 -W4,
had a two, two phase separators on site Inspections had
occurred during the months of July and August
The representatives from Newell Smelski advised their
client had provided the list of sites containing two phase
separators and perhaps some misinterpretation has
occurred.
In response to a question regarding the regularity of
checking sites, Newell Smelski advised currently sites are
inspected as needed but a schedule was being prepared for
regular inspections Mr Dunay noted, to date, no notice
of change has been received by the M D of any separators
changing from two to three phase Mr McConnell noted
provincial legislation dictates all changes must be
reported and Newell Smelski, as agents for Strike Energy,
are responsible for this notice to the municipalities.
4
is
C7
n
U
1995 ASSESSMENT REVIEW BOARD - October 17th, 1995
It was agreed more information was required and inspections
of the sites being appealed.
Mrs Lowen moved to table the blanket appeal by Newell
Smelski, on behalf of their client, Strike Energy,
regarding the 131 sites, two phase /three phase separator
appeal until the assessment review board reconvened, at a
date to be determined later in the meeting
CARRIED
13 Roll #6270050 14- 14- 29 -24 -W4
Beau Canada c/o Newell Smelski
It was noted the Beau Canada agent agreed with the
recommendations of the municipal assessor
Mr Vickery moved to concur with the recommendations of the
assessor that the machinery and equipment assessment, in
the amount of $26,670 00, be cancelled and the improvement
assessment, in the amount of $8,820 00 remain unchanged
CARRIED
14. Roll #6210300 07- 21- 31 -24 -W4
Beau Canada c/o Newell Smelski
Mrs Lowen moved to table a decision regarding the
assessment appeal on this roll number until the assessment
review board reconvened, at a date to be determined later
in the meeting.
CARRIED
It was noted the Beau Canada agent agreed with the motion
regarding this roll number
15 Roll #6004000 10- 06- 32 -23 -W4
Beau Canada c/o Newell Smelski
It was noted the Beau Canada agent agreed with the
recommendations of the municipal assessor.
Mr. Wagstaff moved to concur with the recommendations of
the assessor that the machinery and equipment assessment,
in the amount of $142,180.00, be reduced $6,250 00 to
$135,930 00 and the improvement assessment of $28,360 00
remain unchanged
CARRIED
16 Roll #6005000 14- 07- 32 -23 -W4
Beau Canada c/o Newell Smelski
It was noted the Beau Canada agent agreed with the
recommendations of the municipal assessor.
Mrs Lowen moved to concur with the recommendations of the
assessor that the machinery and equipment assessment, in
the amount of $55,360 00, be reduced $110.00 to $55,250 00
and the improvement assessment remain unchanged
CARRIED
17 Roll #6008000 10- 02- 32 -24 -W4
Beau Canada c/o Newell Smelski
Mrs. Lowen moved to table a decision regarding the
assessment appeal on this roll number until the assessment
review board reconvened, at a date to be determined later
in the meeting
CARRIED
It was noted the Beau Canada agent agreed with the motion
regarding this roll number
5
0
C
•
1995 ASSESSMENT REVIEW BOARD - October 17th, 1995
18. Roll #6009000 10- 15- 32 -24 -W4
Beau Canada c/o Newell Smelski
Mr. Vickery moved to table a decision regarding the
assessment appeal on this roll number until the assessment
board reconvened, at a date to be determined later in the
meeting
CARRIED
It was noted the Beau Canada agent agreed with the motion
regarding this roll number
19 Roll #6014500 12- 24- 33 -25 -W4
Beau Canada c/o Newell Smelski
It was noted the Beau Canada agent agreed with the
recommendations of the municipal assessor
Mrs Lowen moved to concur with the recommendations of the
assessor that the machinery and equipment assessment, in
the amount of $5,910 00, be reduced $140 00 to $5,770 00
and the improvement assessment, in the amount of $190 00,
remain unchanged
CARRIED
Mr Vickery moved the Assessment Review Board adjourn
until 1.30 P M on Wednesday, October 25th, 1995 at which
time the tabled appeals would be addressed
CARRIED
Time 10:20 A.M.
------ _ -__ -- _ -- - ----- - - - - --
Jennifer Deak, Recording retary
6
l/ 1,
u
i
•
I
•
O
l�
O
V
O
r
Co
a
u
w
O
b
R
O
W
i
C
v
y
v
Q
v
'S
3
v
b
b
Le
d
C
v
N
Qi
o.
C
z
v
w
O
C
a
w
O
C
O
W
0
.K
�LO
v
.d
v
v
u
C
v
v �
n
mO
+)
U
C O
;? w
c. c
ate) .c
C +-3
O h
C
v
v
O O
v pp
'J
ca
W
v
U
f-' w
p O
z�
V
N
H A
r- N
M d
LO
y
ti
0
O
0
)i)
ci
U
Q
C
v
P
0
C)
a
c'
7
v
O
�D
`t
C
O
V
v
N
N
Q
O
C
O
0
ri
a
v
v
b
c
Q
cy
A.
V
C
O
.z
w O
C
v
a.
a
Q
v
b
v
'C
r:
CD
o
coo
O
LO 0 0 o
x
� .-
n ^ LD Ol m
a) O 00 LO
U
o
N Ol N
I 1 1 1 1
C O a)
vl
CJl
a1 M Q)
a)
+
O
C.
al l0 C
U
C
a) +-)
•--+
C
rLl � ro
N
U
r0
E
•C
=3 a)
u
« 7 O
a) >
O+
)n
U Ol
C
N
O O
)
r0 C
O
rp L b Z
rb F-
a)
rd
U O
S_ N
10 OL 3�
P
In
u
a)
104-
> S_ E O O
a) p o
GO
o)
c o
o (0 a) o w m
a m
z
v o
'0 c
E r +-) f-, Lr -�Zt
=3 C
a)
(1) Z
(1) rb
.-•
(1) O •• • O N
u rb O cr
O
u
N
V)
V) Ql
U .0 Ql 1
ry
>
>
> u
O a)
N
O u M
C E
a) .-•r to 4-
p
+) O
+ O
to
0) M (1) O
+ a) O (1)
tY
p =
C Z
L W
n
C
�
O
fu I- C V1
C r)
O O
O
rt3 vi
+� •/-) o
+� W
v)
•� O E
Q) C O u
t�
c LO
c LO
n rt
-0,0 +•)
u (11) S_ c
a)
a) +-) M
a) o2y M
' +
c _0 u
C E 4- ra
E c
E
0—
(0 ,0 a) =3
(1) v) u
C31 a) 4-
OL E 4-
to a)
C In '0
T) N a) CD
O
j
•.-• O
U
Y rU In a) +�
•-+ a) -0 U) C
N
C
.+ C
C (1) S_ C
v) (f) (1) C O
O
C
N +
a) °
V
b s.. In
a1 In - Rl
+-)-)
rd
E
-)
a)
o v) O
_0 c a)
U
o wo +-) N
1070 u E C
u
E
a)ruE
a)a)E
ac
v�+�Oa)
a)cC -0 a)p
S_ =
E a)
s...
E E N
E N
E s- o ►- Ln
E a) rd c x •.
�-• O
a) >
i_ in >
L
E
-
C
Q
E u ru () + )
�+-
.-. U O
., to O
.-.
U)i t7
•- E u
=
4- C S_
4- a) L
4- O
4- a) a)
4- O E E C
C
O O
C U OL
C= (n OL
C U
C to S_ '0 3
C U L S_ •p
U+-)
O a) E
O to E
O a)
O (o () _0 a)
O a) ro r0 a)
Uo!• -+
U M
0) 3 r0Z
U[Yi LL- Li S-
>1
C
C
C
C a) ru
Ql
O
O
O
::3 +) E
p
CL -j Z7
a)
a) vl
a) m
o� Ln (n
rn
u E +-)
Q) c
IT C
0) -
rd rd
rtl (0
a)
O X >
S_
L .0
S_ .c
C rn rd
C
0.-
a
O
+-)
O u
+-)
O u
+-)
O al a)
.-a a) S-
b
S_ +)
O Imo.. -• a)
n ,
In
In O
to O
+-) r + R7
Y
C CL =3 S_
[z]
+)
c
+-)
c
+-)
ro
+-) rn cu
c
N
MU=3
a) .-:
C
Q)
C Ql
a) c
C
Q) C
In Z C C
i,
U >� to N
_
a) ru
a1 >
Z3 .-.
= -. E .-.
.--r E
to � rn
cr
v =3
I? =3
o a) ru
a) a
a) c o a)
W
W m
W m
¢ to U: S_
3 S_
r0 ct
LL
O
3
l
�
o
0
l
S
3
3 D
H
3
3
3
ct
0
NN
N t
C
`1
f�
00
CA
I
Cj
Q%
W
v
rn
N -
-
N
M
N
3
,
W
N
I
S
W
O
• -
V)
M
O
V)
3
+-)
J
�
V)
E +'
d CV
u
z
+--) a) LO
C V) LO
Y
C
O
J .-� (.9
a) >> V)
t O
r-r
L N
N
+-)
M
C)
4�.rLrJJ
E
O r0 3
ct •O
N +) ►+ 3
O
Q
� ••• S
S_ C t1 o
O Lr)
S_ v) a) .-. CI-
q)
L.) M
4-) ¢ Ln N b
a) — F-
a) -+ Ql r-ti V) N
F-
O C •--r
a) F- o
OL c X
+-) S_
r0 a) I
S_ C b F-
O or C
S_ O -+
tic (1)
UC
4-) +-) --•
(3) <nim
C 3 F- >
ru•v ¢ m
v) b d' m
OL U) >
.--. Q
W S- o¢
x � ¢m
CL a) ¢
-' ' CT d o
U O
W J rn O >, ¢
3 --•
rU C c?.
— O
C LO a) .0
C1 v)
r. r0
(0 CO +j C)
rD C •- C
C p r-..F )
-� E c >,
C +� Ql Lr) >,
a) r0 O
CQ
O 3 - -+ Lr) >•,
rE0
0.- Cl) S_
rd � 00 s...
tY Q) +-)
- +-) M s_
U - b
N -D - ra
U �' C I N r0
p 0 c
C 73 (0 (1) 1 "1
+,
C V) Ol
(n O
O O
-+ S.. V)
to
'z
c 0
c n o r X
Z O O E
�
E O a) 3 Lo .-•
3c),f S_
a) �i (a
ro O LO O rd
.- o
O cL O Ln ro
b
D- V tO V
d U C-) -- M
U V Ott W
r> U C) m C\j
C.7 of
O
O
O
O
O
CD
CD
CY)
QUO
CD
o
�
�
00
M
M
00
^
LO
lfl
4.0
LD
W
M
�
E
rEU
rE0
r0
O
M
to
^
O
O
O
(D
O
Ol
m
Ql
Ol
r- N
M d
LO
y
ti
0
O
0
)i)
ci
U
Q
C
v
P
0
C)
a
c'
7
v
O
�D
`t
C
O
V
v
N
N
Q
O
C
O
0
ri
a
v
v
b
c
Q
cy
A.
V
C
O
.z
w O
C
v
a.
a
Q
v
b
v
'C
r:
•
C
\:I
z
a
z
v
w
0
•a
to
0
m
i
v
N
L1:
v
.r
W ,b
3
03
d
CSI q
G)
W�
O
CIO 92,
Con
rrTT ,d u
v �
t0
O
CO
a
0
O �
C
r^ O
OG
0
S
.
N
Q C �
v
u
S_
a) a)
O
� o
O
E0
i o
u b
b
C L
O
N �
N
0 O
-5 04
W
V
i q
V �4
o o
Z
v
f-• Q
!�
TJ
C)
b
C)
is
x
i
I,
tp
M
C Z
Q1 +-3 r- U
b
Q) \
U CD C)
(1) r-Z
to N
E I�
(TO
O Ln
V)
z
0
H
�Q
F
0
Inl
W
0
f%]
�a
00
C07 U
ip
-O
'F OL
a �
t
�.2 CIO
k ° Y
C',
o� L
I- 6 9
1 � v �
y
.Q
S_ to
a) d-1 s_
> S.-. =3
b r0 41
S_ Z3 X
Cn C7•
-V o�
u al
O a) +-3
0 0)
4- •p .-
O
4 E
O C C
J r0
+_3
c
()
E
to
In
a)
to U U
to \ \
t0 Z Z
�-+ O O O
a) t0 m
U czt oli N
r0 N CT 00
U N — N
M �
c C1 LiJ
c b E 65
0)
rt3 ,L
o b c n
4 E o
C to ^
v O to
�� b
C Cv) 3
a
04- (1) Jl
U O Z
a)
U
b
S-
o
V)
C
b
a
i..
s_
b
O C
LO O
c
a)
0.
TJ
C •-+ (1)
(D +•)
O =5
(o
a) U
=3 a) O +
C Z
Q1 +-3 r- U
b
Q) \
U CD C)
(1) r-Z
to N
E I�
(TO
O Ln
+3
In •- • O
c a) CD
a) Ern
(1) N M
L O C31
E
aJ a)
C1 W
r-
-•
\ C)
=3 =3 06 W
Z (1) W ct
or
CL N
(1) :;-7- C1 06
Da O
oc: (A C1 (1)
a_ O
•-- CD �E
a1 (D M- C �
M t0
VI O N
C M
=3 r+ a) •--r
O M
-• 0)+-)4-
ul +-t
---• r0 C U O
5.- 4- C
--+ ra :j
O
°a)
OL E "X1
+-) o U +1
+.-) V) M
to C a: C
(1) U ^ • + 0-
�c
v ti a1) ^i
E
to
M
W-0 a) O a)
0) c •--t
t0 E (1) L
I
��
+3-0c U M+3
a
1 o Ln N
- a� LO E
U b Z
a_ S_ Ce t� -+
0.
TJ
C •-+ (1)
c
O =5
(o
.-r Cr r0
0
a) 4-)
4-
>c
OL
c
E E
O 4- L
(1) C1
E R7 O
i- +
E to +-
I,
o .-• c
v v
u ^ b (1)
aJ a)
0
Oa)oa
tLils
C (a— C))
L3 VI S_ >
>, L
(0 >, a) is
--• +�
oc: (A C1 (1)
a_ O
U
\
z
0
F
4-
t0
a) n
OL . r0 al
e
CL ^+ u 4-
rp � •�
I,
lL L CT1 rr
0
z S.--o a)
C (a— C))
ra vl o c
..+ (A X-- O
r
J
f
4-) - S_
W C a)
a
L +-) :3
l
.,..) t0 +-3 C
3
L a) to 10 -
i
+� 0) a) 4-
N
-• c L b
q
li
(1) U ^ • + 0-
N
a) C" C a)
N
s, o c =3 (A
0) c •--t
t0 E (1) L
I
��
+3-0c U M+3
a
I
t
N
E t0 -0 tL
O O n M En
It
Luc stn
a) ry (n c a)
41
r Cr E CX3 r0 >
a
Q1 r+
N rp
b
C C1.-•
O O
M O
— L
r0 N N
O to
CL S-
a (1) U) a)
b > S_ to
O ra
+� al+-) L
(1) to tU O.
-�z rn S-
c = rt3N
r0 C1 C1
.-• (1) (1)
mN (A -0
E � b
Ln O O
N M
H Q) m t01
tO t-I
i
N
ce
0
to
u
u
d
C
v
0
0
a.
u
G)
0
r`
-f
C
O
u
O
t/1
N
O
A
w
0
C
O
r
O
L1.
N
N
b
C
O
c7
a.
C
7
z
w
0
C
v
c°a•
•U
Q
b
p
.y
a
0
0
c
p
H
a
M3
3
3
4
O
N
li
N
N
o
I
r+
U
a
I
.I
N
In s
0)
`� M
M
O
w
N
I
I
1
0 k.
A
o� C)
M
S-.
a �.
3
1
I
I
E
N
t0
=3
to
O
Z
to 3
VI 3
L40
+-)
+-)
V)
C to
C -� N
b In
I
r0 • n
(1)
- + (1) N
- c (1) N
^
> >
> C >
1--1
In c d
to O Q a_
m
I-- F-
F-
U
4-)
CL
�OUL
y
O
VI X 3
to X
"V
.-r r0 (Tj I m
•--r (0 3 1 m
a) F-
a) F- Q
E NM
E >,M
• a
to >, O
to >) L O
F-- ¢
' + s- (1) s_
r . 5 r0 S-
(1) N
— a) ]G (a
rr Q) m r0
z
ca)
L S_ x
(1) OL O0)
3 0 0 0 •-r
q) CL O0)
3 0 0 0 ---r
O L O
a) S_ \ O t0
a) S_ \ O no
'7 F- F-
Z O_ U •- U
Z CL U— U
VI
Vl O
O
O
O
O
(a +)
Y-�
C)
d
O
00
O� VI i_
t0
a
d
(1) (1) L r0
0
00
O
N
:3 ••-• -+ (1)
a/
N
LO
tp
LO
C N 3 to
E � b
Ln O O
N M
H Q) m t01
tO t-I
i
N
ce
0
to
u
u
d
C
v
0
0
a.
u
G)
0
r`
-f
C
O
u
O
t/1
N
O
A
w
0
C
O
r
O
L1.
N
N
b
C
O
c7
a.
C
7
z
w
0
C
v
c°a•
•U
Q
b
p
.y
a
N
t%1
40
:L
0
s
to
0
u
i
1
3
i
D
J
v
n
V
C
a
O
C
y
O
V
Q
d
O
b
ti
cz
t�.
u
C
O
C
v
n.
v
Q
•D
b
v
,D
N
cli
a
�v
W
r�
o
O
O o
L,J
U
LO
O
LD
xl0
\
N
U
\
U
\
ct'
ct
LO N
N
Z
�O
J
�.J
O
C
E
co
4-- O
O
O U
N
O
O C
S_ C)
C\
V)
w
U M
to Z
C
Q)
•
Vl CTl
L
O O
O O
�O
�
3
C+J
00
v
C) 00
v
+,
vlw
u
a) C
•- �t
In LO
Vt
Cn r\
Ln
(o rn
�
M
M
_
� OL
,En E
vl
E
�
LO
a O
--+ E
to a)
rn .-
-...
S- rl
o
>o
� �
`°
E
z
V)
+°�
o
w
w
(a LO
C:
G
V) S_
w
a)
s_ LO
to
Vt
-0
b
v
O
rd C L
V1
-0 O
ca N
023 C1
023 OL
�
��
Vi
i
H
. -.,-Ei
E
b
�
M
Q
a)
•-•
-.
LO LO
o
r0 r
t
U
73 N
N
°`
a) {
b >•
a)
L — O
a) +,
a)
a)
a) LO
>
o
'J
Ol
V) CD
E M
.n
o
C
O)
c
-0
E
E <
c
o
c
o
v LO
to
so
v O
a)
p
-
.0
L L CO
CO
.0
s-
(1) O
u
O 4- N
O
u
U
O 4-
a) rT N
+J
O Ln
O o
•-+
VI b 00
O
(0 W 4-
L LO
O
o
.s= W 0)
r
O
S- =3
O
C
S- O
(A
C
C
V)
rD
y
U
+-3 +-3 (4-
TJ
Q. U
_0 o
b
D
O U
r7
o VI o
c
a) E \
(3) S_
c
C
a) \
a)
c
to Z
L
E
E Z
p v
E
q
•-
E
S.- a)
S.
CD c
O
c Vt
4-
O
O
4- C (A
4-
_
ca ra
u
4-/ M CL
023
u
u
c rd n.
c ,
5
UD L
a)
o L E
o
a)
a)
o L E
O
EN u
OC
a::
Cal
,d
RS
r
u
d
C
°
v
a)
N
N
D
N (1)
N
N
=3
o
O
VI .
O
a)
a)
a)
L
aJ
a)
L
Vt
OL
E
p N
1]
O
Vl
f]
0 1
(o
v L
v
v
�c
a
v
��
a
=3 (V
>
>
O
to ..
D
D
o
b .-,
+-I
c
rb
V
+)
O •-
tn N Z7
o
VI
to
+J
. + L
N
L
V)
S-
1
F
W
aa)
(1) to
(1) b
r
r•
y
O O
Cl) T)
a)
a)
S- .o
Q)
Vl
(1)
VI
S- -a
S-
023 •U
(1)
G
(n C
b a) a)
Vl •
(a (1)
VI
rt3 a)
S-
(a U-)
rci a)
rt3 Q)
ld U')
E >
rti v
L to C1
L Ln
.(-- vl
wo N
.0 Vl
_C V)
.a N
O -
`
Z
�J
CL to V)
C1 R7
C1 to
C1 (a
0. N
E
L:
L
L
O a)
L
L
O a)
y
•�
M C1 N
M CL
M Cl
LO 11
M Cl
M C1
LO -0
d L
L
4r
O
.-I
r1
L
O
4
o I
zH
r�
C
O
H a
O
p•
O
I
N
1
N
1
N
I
M
N
1
ct
N
1
d
N
I
LA
N
I
M
N
•
~
C4
U Q1
CJ�
N
•-
M
N
M
N
M
N
M
N
M
M
M
M
M
v
I
I
I
I
I
I
)
�I
CD
t`
N
�
d
O
C QOi
^W^
N
O
O
O
N
I
1
•--
O
N
Ob
v
r
O
v
u
w
•p �
J
Q
4
CD VI c
.--. O
oaE a)
cp
E
a)
Ln >
0
y
to
O W
0 3
v
b 3
Lam.
d
U a)
C7) a) ra
vL
Z
toZJ
C +J
=3
S. -
c2
r0 O
S_ O
c
a)
v
m U
v
O O
:4t
O
O
o
O
O
O
O
O
v 00
LO
O
O
O
O
O
O
r-
-t
a
O
M
O
�
�k
O
-
M
00
Ql
d
I.]
p
O
O
C)
O
oN
N
O
O
O
O
O
O
l0
W
CD
CD
CD
lD
CO
l0
l0
W q
U �4
to
O O
ro
zu
M
O
M
�
CY%
a)
H Q
I
II
M
o
N
t%1
40
:L
0
s
to
0
u
i
1
3
i
D
J
v
n
V
C
a
O
C
y
O
V
Q
d
O
b
ti
cz
t�.
u
C
O
C
v
n.
v
Q
•D
b
v
,D
N
cli
a