Loading...
HomeMy WebLinkAbout2024-R-15 Resolution Recommending to Common Council Application for Real & Personal Tax Abatement for RFC,LLC T' BEFORE THE JEFFERSONVILLE REDEVELOPMENT COMMISSION STATE OF INDIANA A RESOLUTION RECOMMENDING TO TIIE CO\I\IOV COUNCIL APPLICATION FOR REAL AND PERSONAL PROPER"! l I \\ :ABATEMENT FOR RFC, LLC RESOLUTION NO. 2024-R-15 WHEREAS, RFC, LLC has made applications for real and personal property tax abatement from the City of Jeffersonville, Indiana: WHEREAS, the Common Council is the designating body for approving such applications; WHEREAS, said application requires review by the Jeffersonville Redevelopment Commission. NOW, THEREFORE, BE IT RESOLVED BY THE JEFFERSONVILLE REDEVELOPMENT COMMISSION THAT: 1. The Jeffersonville Redevelopment Commission has reviewed the attached "Statement of Benefits" for Real and Personal Property; and 2. The Jeffersonville Redevelopment Commission hereby recommends to the Common Council the application for real and personal property tax abatement for RFC, LLC Adopted a a eeting of the Jeffersonville Redevelopment Commission held the day of J1() , 2024. JEFFERSONVILLE REC)I-.VELOPMENT COMMISSION 7ted /1641--) President :\ II-I:- I : Secretary 12%1557.1 �^'"'°4� STATEMENT OF BENEFITS 20 PAY 20_ /��� � �. • REAL ESTATE IMPROVEMENTS s State Form 51767(R711-21) FORM SB-1 /Real Property •,,_t.. .•- Prescribed by the Department of Local Government Finance PRIVACY NOTICE This statement is being completed for real property that qualifies under the following Indiana Code(check one box): Any information concerning the cost ❑ Redevelopment or rehabilitation of real estate improvements(IC 6-1.1-12.1-4) of thedto individualv and specificye salariesby paid employees by the ❑ Residentially distressed area(IC 6-1 1-12.1-4.1) property owner is confidential per INSTRUCTIONS: IC 6-1.1-12,1-5.1. 1. This statement must be submitted to the body designating the Economic Revitalization Area prior to the public hearing if the designating body requires information from the applicant in making its decision about whether to designate an Economic Revitalization Area. Otherwise, this statement must be submitted to the designating body BEFORE the redevelopment or rehabilitation of real property for which the person wishes to claim a deduction. 2. The statement of benefits form must be submitted to the designating body and the area designated an economic revitalization area before the initiation of the redevelopment or rehabilitation for which the person desires to claim a deduction 3. To obtain a deduction,a Form 322/RE must be filed with the county auditor before May 10 in the year in which the addition to assessed valuation is made or not later than thirty(30)days after the assessment notice is mailed to the property owner if it was mailed after April 10. A property owner who failed to file a deduction application within the prescribed deadline may file an application between January 1 and May 10 of a subsequent year. 4. A property owner who files for the deduction must provide the county auditor and designating body with a Form CF-1/Real Property. The Form CF-1/Real Property should be attached to the Form 322/RE when the deduction is first claimed and then updated annually for each year the deduction is applicable. IC 6-1.1-12.1-5.1(b) 5. For a Form SB-1/Real Property that is approved after June 30. 2013, the designating body is required to establish an abatement schedule for each deduction allowed For a Form SB-1/Real Property that is approved prior to July 1, 2013. the abatement schedule approved by the designating body remains in effect. IC 6-1.1-12.1-17 SECTION 1 TAXPAYER INFORMATION Name of taxpayer RFC LLC Address of taxpayer(number and street,city,slate.and ZIP code) PO Box 369, Shelbyville, KY, 40066 Name of contact person Telephone number E-mail address Brad Lac (502) 635-4435 Brad.Lacy©voestaipine.com SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT Name of designating body Resolution number RFC LLC Location of property County DLGF taxing district number 1205 North Access Rd. Jeffersonville, IN Clark Description of real property improvements,redevelopment,or rehabilitation(use additional sheets if necessary) ----1Estimated star dale(month,day.year) _ Construction of new manufacturing facility near the current 1205 North Access Rd location. Additional space 7/1/2025 consists of approximately 150,000 sq feet-dedicated to manufacturing for the trucking industry. Estimated completion date(month,day,year) 6/30/2035 SECTION 3 ESTIMATE OF EMPLOYEES AND SALARIES AS RESULT OF PROPOSED PROJECT Current Number Salaries Number Retained Salaries Number Additional Sj!aries 0.00 $0.00 0.00 $0.00 110.00 $8,100,000.00 SECTION 4 ESTIMATED TOTAL COST AND VALUE OF PROPOSED PROJECT REAL ESTATE IMPROVEMENTS COST i ASSESSED VALUE Current values 0.00 i 0.00 Plus estimated values of proposed project 19,800,000.00 0.00 Less values of any property being replaced 0.00 0.00 Net estimated values upon completion of project 19,800,000.00 0.00 SECTION 5 WASTE CONVERTED AND OTHER BENEFITS PROMISED BY THE TAXPAYER Estimated solid waste converted(pounds) Estimated hazardous waste converted(pounds) Other benefits SECTION 6 TAXPAYER CERTIFICATION I hereby c--: th.. the representations in this statement are true. Signature of.ut ,ri •prese alive Date sign (month,day year) ii 7 /Z A( Printed namenzed rapt emotive I Title jkfriv �iG ____..__- _ FC° 1 Page 1 of 2 FOR USE OF THE DESIGNATING BODY We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body. Said resolution,passed or to be passed under IC 6-1.1-12.1,provides for the following limitations: A. The designated area has been limited to a period of time not to exceed _calendar years'(see below). The date this designation expires is NOTE:This question addresses whether the resolution contains an expiration date for the designated area B. The type of deduction that is allowed in the designated area is limited to. 1.Redevelopment or rehabilitation of real estate improvements ❑Yes ❑No 2.Residentially distressed areas ❑Yes ❑No C The amount of the deduction applicable is'imited to$ D. Other limitations or conditions(specify) E. Number of years allowed: ❑Year 1 ❑Year 2 ❑Year 3 ❑Year 4 (] Year 5 ('see below) ❑Year 6 ❑Year 7 ❑Year 8 ❑Year 9 ❑ Year 10 F. For a statement of benefits approved after June 30,2013,did this designating body adopt an abatement schedule per IC 6-1.1-12.1-17? ❑Yes ❑No If yes,attach a copy of the abatement schedule to this form. If no,the designating body is required to establish an abatement schedule before the deduction can be determined We have also reviewed the information contained in the statement of benefits and find that the estimates and expectations are reasonable and have determined that the totality of benefits is sufficient to justify the deduction described above. Approved(signature and bile of authorized member of designating body) Telephone number Date signed(month,day,yoar) Printed name of authorized member of designating body Name of designating body Attested by(signature and title of attester) Printed name of attester •If the designating body limits the time period during which an area is an economic revitalization area,that limitation does not limit the length of time a taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under IC 6-1.1-12.1-17. A. For residentially distressed areas where the Form SB-1/Real Property was approved prior to July 1,2013 the deductions established in IC 6-1.1-12.1-4.1 remain in effect.The deduction period may not exceed five(5)years. For a Form SB-1/Real Property that is approved after June 30, 2013.the designating body is required to establish an abatement schedule for each deduction allowed. Except as provided in IC 6-1.1-12.1.18,the deduction period may not exceed ten(10)years. (See IC 6-1.1-12 1-17 below.) B For the redevelopment or rehabilitation of real property where the Form SB-1/Real Property was approved prior to July 1.2013,the abatement schedule approved by the designating body remains in effect For a Form SB-1/Real Property that is approved after June 30,2013,the designating body is required to establish an abatement schedule for each deduction allowed.(See IC 6-1.1-12 1-17 below.) IC 6-1.1-12.1-17 Abatement schedules Sec.17.(a)A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors: (1) The total amount of the taxpayer's investment in real and personal property. (2) The number of new full-time equivalent jobs created. (3) The average wane of the new employees compared to the state minimum wage. (4) The infrastructure requirements for the taxpayer's investment. (b)This subsection applies to a statement of benefits approved after June 30,2013 A designating body shall establish an abatement schedule for each deduction allowed under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. Except as provided in IC 6-1.1.12.1-18,an abatement schedule may not exceed ten(10)years (c)An abatement schedule approved for a particular taxpayer before July 1,2013,remains in effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits Page 2 ct 2 ertit i�l- STATEMENT OF BENEFITS I PERSONAL PROPERTY ( FORM SB-1 I PP State Form 51764(R5 r 1•21I PRIVACY NOTICE Prescribed by the Department of Local Government Finance Any information concerning the cost of the property and specific salaries paid to individual employees by the property owner is confidential per IC 6-1 1-12.1-5.1. INSTRUCTIONS: 1. This statement must be submitted to the body designating the Economic Revitalization Area prior to the public hearing if the designating body requires information from the applicant in making its decision about whether to designate an Economic Revitalization Area. Otherwise this statement must be submitted to the designating body BEFORE a person installs the new manufacturing equipment and/or research and development equipment,and/or logistical distribution equipment and/or information technology equipment for which the person wishes to claim a deduction. 2. The statement of benefits form must be submitted to the designating body and the area designated an economic revitalization area before the installation of qualifying abatable equipment for which the person desires to claim a deduction. 3. To obtain a deduction,a person must file a certified deduction schedule with the person's personal property return on a certified deduction schedule (Form 103-ERA)with the township assessor of the township where the property is situated or with the county assessor if there is no township assessor for the township. The 103-ERA must be filed between January 1 and May 15 of the assessment year in which new manufacturing equipment and/or research and development equipment and/or logistical distribution equipment and/or information technology equipment is installed and fully functional,unless a filing extension has been obtained. A person who obtains a filing extension must file the form between January 1 and the extended due date of that year. 4. Property owners whose Statement of Benefits was approved,must submit Form CF-1/PP annually to show compliance with the Statement of Benefits. (iC 6.1.1.12.1-5.6) 5. For a Form SB-1/PP that is approved after June 30,2013,the designating body is required to establish an abatement schedule for each deduction allowed. For a Form SB-1/PP that is approved prior to July 1,2013,the abatement schedule approved by the designating body remains in effect. (IC 6-1.1-12.1-17) SECTION 1 . TAXPAYER INFORMATION Name of taxpayer Name of contact person RFC LLC Brad Lacy Address of taxpayer(number and street.city stale,and ZIP code) Telephone number PO Box 369, Shelbyville, KY, 40066 (502) 633-4435 SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT Name of designating body Resolution number(s) RFC LLC Location of property County DLGF taxing district number 1205 North Access Rd. Jeffersonville, IN Clark Description of manufacturing equipment and/or research and development equipment ESTIMATED and/or logistical distribution equipment and/or information technology equipment. START DATE COMPLETION DATE (Use additional sheets if necessary.) Roll forming/heat treating/bending/welding/other for trucking industry. Manufacturing Equipment 07/01/2025 06/30/2035 R&D Equipment Lagist Dist Equipment IT Equipment 07/01/2025 06/30/2035 SECTION 3 ESTIMATE OF EMPLOYEES AND SALARIES AS RESULT OF PROPOSED PROJECT Current Number Salaries Number Retained Salaries Number Additional Salaries I 0 0 0 0 110 8100000 SECTION 4 ESTIMATED TOTAL COST AND VALUE OF PROPOSED PROJECT NOTE:Pursuant to IC 6-1.1-12 1-5.1 (d)(2)the MANUFACTURING R&D EQUIPMENT LOGIST DIST IT EQUIPMENT EQUIPMENT EQUIPMENT COST of the property is confidential. ASSESSED ASSESSED ASSESSED ASSESSED COST VALUE COST VALUE COST VALUE COST VALUE Current values 0 0 0 0 0 0 0 0 Plus estimated values of proposed project 57,900,000 0 0 0 0 0 200,000 0 Less values of any property being replaced 0 0 0 0 S 0 0 0 Net estimated values upon completion of project 57,900,000 0 0 0 5 0 200,000 0 SECTION 5 WASTE CONVERTED AND OTHER BENEFITS PROMISED BY THE TAXPAYER Estimated solid waste converted(pounds) Estimated hazardous waste converted(pounds) Other benefits: SECTION 6 TAXPAYER CERTIFICATION I hereby certify that thrjepresenlations in this statement are true. Signature of au'.riz-. .esentative Date sign id(month.day year) do, -••••• •, 1/ZCI72.f iir Printed name o r sentative Title LJL4ts e_ .,0 I Page 1 of 2 FOR USE OF THE DESIGNATING BODY We have reviewed our prior actions relating to the designation of this economic revitalization area and find that the applicant meets the general standards adopted in the resolution previously approved by this body. Said resolution, passed under IC 6-1.1-12.1-2.5, provides for the following limitations as authorized under IC 6-1.1-12.1-2. A. The designated area has been limited to a period of time not to exceed calendar years•(see below). The date this designation expires is NOTE:This question addresses whether the resolution contains an expiration date for the designated area. B. The type of deduction that is allowed in the designated area is limited to: 1 Installation of new manufacturing equipment; ❑Yes ❑No ❑ Enhanced Abatement per IC 6-1.1-12.1-18 2 Installation of new research and development equipment; ❑Yes ❑No Check box if an enhanced abatement was 3 Installation of new logistical distribution equipment ❑Yes ❑No approved for one or more of these types 4 Installation of new information technology equipment; ❑Yes ❑No C.The amount of deduction applicable to new manufacturing equipment is limited to$ cost with an assessed value of $ . (One or both lines may be filled out to establish a limit,if desired.) D The amount of deduction applicable to new research and development equipment is limited to$ cost with an assessed value of $ (One or both lines may be piled out to establish a limit,if desired.) E. The amount of deduction applicable to new logistical distribution equipment is limited to$. cost with an assessed value of $ . (One or both lines may be filled out to establish a limit,if desired.) F. The amount of deduction applicable to new information technology equipment is limited to$ cost with an assessed value of $ . (One or both lines may be filled out to establish a limit,if desired.) G. Other limitations or conditions(specify)_ H. The deduction for new manufacturing equipment and/or new research and development equipment and/or new logistical distribution equipment and/or new information technology equipment installed and first claimed eligible for deduction is allowed ke- n Year 1 ❑ Year 2 ❑ Year 3 ❑ Year 4 ❑ Year 5 ❑Enhanced Abatement per IC 6-1.1-12 1-18 ❑ Year 7 ❑ Year 8 Number of years approved: Year 6 ❑ Year 9 ❑ Year 10 (Enter one to twenty(1-20)years;may not exceed twenty(20)years.) I. For a Statement of Benefits approved after June 30,2013,did this designating body adopt an abatement schedule per IC 6-1.1-12.1-179 ❑Yes ❑No If yes,attach a copy of the abatement schedule to this form. If no,the designating body is required to establish an abatement schedule before the deduction can be determined. Also we have reviewed the information contained in the statement of benefits and find that the estimates and expectations are reasonable and have determined that the totality of benefits is sufficient to justify the deduction described above. Approved by (signature and title of authorized member or designating body) Telephone number Date signed(month,day,year) Printed name of authorized member of designating body Name of designating body Attested by:(signature and title of attester) Printed name of attester •If the designating body limits the time period during which an area is an economic revitalization area,that limitation does not limit the length of time a taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under IC 6-1.1-12.1.17, IC 6-1.1-12.1-17 Abatement schedules Sec.17. (a)A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors' (1) The total amount of the taxpayer's investment in real and personal property. (2) The number of new full-time equivalent Jobs created (3) The average wage of the new employees compared to the state minimum wage (4) The infrastructure requirements for the taxpayer's investment. (b)This subsection applies to a statement of benefits approved after June 30,2013. A designating body shall establish an abatement schedule for each deduction allowed under this chapter An abatement schedule must specify the percentage amount of the deduction for each year of the deduction Except as provided in IC 6-1.1-12.1-18,an abatement schedule may not exceed len(10)years (c)An abatement schedule approved for a particular taxpayer before July 1,2013,remains in effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits. Page 2 of 2 "EXHIBIT A" GUIDELINES FOR CONSIDERATION OF PROPERTY TAX ABATEMENT JEFFERSONVILLE,INDIANA Projects will be considered for abatement only if: 1. The company/project meets all of the criteria set forth under I.C.6-1.11-12.1 et seq in the form of deductions from assessed valuation. 2. The proposed new investment Includes at least$1 million of real property and/or personal property that qualifies for tax abatement. 3. Construction has not begun and/or equipment has not been ordered or the equipment will be new to the State of Indiana. 4. In addition,if the applicant is not the company,authorization of the application must be obtained from the company. TAX ABATEMENT;AtplCICATION SCORE SHEET Applicant Name: J.Michael Mullis I APp Ufitlott Date: 06/27/24 Company: J.M. Mullis,Inc. Street Address: 3753 Tyndale Drive;Suite 101 City,State,ZIP: Memphis.TN 38125 P(ione: 901-753-0373 Email:, mmullis@jmmullis.com Company Name: (if different.from applicant): voestalpine RFC LLC Street Address: 1070 Brooks Industrial Road City,State,ZIP: Shelbyville.KY 40065 Website: httpc//www.voestalpine com/group/Pn/ Street Address of Project Location: 1205 N.Access Drive City,State,ZIP: Jeffersonville,IN 47130 Project Description: New Business Unit for the production of strengthened,heat treated truck frame rails utilizing the newest most advanced technology for several globally recognized customers. Page 1 of 8 Effective as of 10-26-15 PROJECT COMPOSITION: (6 points.possible). if more than one scenario applies,use only the scenario with the highest point value. POINTS Personal Property Improvements 2 Real Property Improvements 4 Personal Property and Real Property Improvements 6 SCORE 6 ACTIVITY DETAIL: (18 points possible). If more than one'seenano applies,use only the scenario with the highest point value. POINTS Existing Facility—new office addition 6 Existing Facility—expanding or upgrading existing product 8 line Existing Facility—adding new product line 10 Existing Facility—addition of manufacturing and 12 warehousing space New Industrial(manufacturing),Warehousing or Logistics 14 Facility New Corporate Regional Office or Headquarters Building 16 New Research& Development Facility 18 SCORE 14 EXISTING VACANT STRUM RE: 05 points possible). Will this project reactivate a facility that has been vacant for at least 12 months? POINTS Location will NOT reactivate a vacant facility 0 Location WILL reactivate a vacant facility 15 SCORE 0 PROJECT_CAPITAL INVESTMENT: (25 points possible). What is the total capital Investment for this project? Use only the applicable scenario with the highest point value. POINTS $1 million—$4,999,999 10 $5 million—$9,999,999 15 $10 million—$19,999,999 20 $20 million or more 25 SCORE 25 Page 2 of 8 Effective as of 10-26-15 JOB RETENTION:(18 points possible). How many full-time positions will be retained as a result of this project? Use only the applicable scenario with the highest point value. POINTS 1—9 retained jobs 2 10—19 retained jobs 4 20—29 retained jobs 6 30—49 retained jobs 8 50—99 retained Jobs 10 100—249 retained jobs 14 250—499 retained jobs 16 500 or more retained Jobs 18 SCORE 10 NEIN-JOB_CREATION: (18 points possible). How many net new full-time positions will be created as a result of this project? Use only the applicable scenario with the highest point value. POINTS 1—9 new jobs 2 10—19 new jobs 4 20—29 new jobs 6 30—49 new jobs 8 50—99 new jobs 10 100—249 new jobs 14 250—499 new jobs 16 500 or more new jobs 18 SCORE 14 AVERAGE WAGE: (18 points possible). Utilizing the average wage of all full-time positions for this project and using the current state minimum wage as a benchmark,how does the average wage of this project compare to the current minimum wage? Use only the applicable scenario with the highest point value. POINTS Less than 3 times current minimum wage 0 3 times current minimum wage 10 3.5 times current minimum wage 12 4 times current minimum wage 14 4.5 times current minimum wage 16 5 times current minimum wage(or higher) 18 SCORE 14 Page 3 of 8 Effective as of 10-26-15 EMPLOYER-SPONSORED HEALTH AND WELLNESS BENEFITS: (5 points possible). Will the company provide employer-sponsored health and wellness:benefits at this location? POINTS Location will NOT provide employer-sponsored health and 0 wellness benefits at this location Location WILL provide employer-sponsored health and 5 wellness benefits at this location SCORE 5 WORKPLACE WELLNESS: (5 points possible). Will the company encourage and promote workplace wellness through employee participation in exercise and healthy living programs? POINTS Company will NOT promote workplace wellness through employee participation in exercise and healthy living 0 programs Company WILL promote workplace wellness through employee participation In exercise and healthy living 5 programs SCORE 5 EMPLOYER-SPONSORED RETIREMENT PLAN: (5 points possible). Will the company provide an employer-sponsored retirement plan at this location? POINTS Company will NOT provide an employer-sponsored 0 retirement plan at this location Company WILL provide an employer-sponsored 5 retirement plan at this location SCORE 5 BENEFITS PACKAGE: (8 points possible). What percentage of your employees'total compensation package are fringe benefits? Use only the applicable scenario with the highest point value. POINTS 0% 0 1-10% 2 11-15% 4 16—20% 6 21—30%or higher 8 SCORE 8 Page 4 of 8 Effective as of 10-26-15 DIVERSITY: (7 points possible). Will the company have a diversity and inclusion policy In effect at this location? = - POINTS Company will NOT have a diversity and inclusion policy at 0 this location Company WiLL have a diversity and inclusion policy at this 7 location SCORE 7 GREEN TECHNOLOGY: (7 points possible). Will the company utilize green technologyxtt this location? Please provide a description of all green technologies to be utilized at this location here: We are considering utilizing a variety of green technologies including solar panels and LED lighting to -name a few. POINTS Company will NOT utilize green technology at this 0 location Company WILL utilize green technology at this location 7 SCORE 7 GREEN INITIATIVES AND SUSTAINABILITY ACTIVITIES: (7 points possible). Will the company implement programs designed to support sustainability through employee ride sharing,public transportation use,on-campus dining options or other initiatives? Please provide a description of all green initiative programs to be utilized at this location here: Since 2021, RFC has partnered with a 3rd party to establish a GHG dashboard and work to improve not only uoz, but ail carbon footprint. we r m.secentty renewed this arrangement through 2025. Location will NOT implement green initiative programs 0 Location WILL utilize green Initiative programs 7 SCORE 7 Page 5 of 8 Effective as of 10-26-15 COMMUNITY INVOLVEMENT: (5 points possible). The City of Jeffersonville will look favorably on companies that are involved in the community. The city will consider past and/or current community involvement of an existing company or proposed community involvement of a new company. Community involvement may include projects associated with the city,schools,local non-profit organizations,senior citizens,disadvantaged individuals or groups,day cares,etc. Community involvement must be documented and •appilc bledoculnents'attached to this$ oreSheei' Please provide a narrative of community involvement here: POINTS Location will NOT be supporting projects associated with the city,schools,local non-profit organizations,senior 0 citizens,disadvantaged individuals or groups,day cares, etc. Location WILL be supporting projects associated with the city,schools,local non-profit organizations,senior citizens, disadvantaged individuals or groups,day cares, 5 etc. SCORE 5 TOTAL PROJECT SCORE: Please add all above scores together and provide the total below TOTAL OF ALL ABOVE SCORES 132 SIGNATURES Signature of Applicant: ) ' 4(a,/ //6,(14: Date: 06/27/24 Print Name: J. Michael Mullis Signature of Company Representative: Date: 7/1/2 4 Of different from applicant): Print Name: Brad L cy • Page 6 of 8 Effective as of 10-26-15 GO . V 000 03 I. NI --I a O in laO le O 0 I. D I I I - 1 - I I I I I r tto tv. t0 ttoo b t b 0 to 0 n O Tn m 0 C rttv r 2 m m 0 D ,3 C. m y D K I- o ,o t0 OD NI01 U A LO N I--. Co CO U1 A U./ NII-+ V 01 In A LU N I-. CO UI O. W NII-I • to O. to NI I--. A to NI I-. LO N F+ NI N N I m . 1 m > 3 0 z 1 3 1- 1-. N.; LU A 01 V t0 Q N N LO O. 01 NIt0 O N W A cr. NILO ~O LO O. CO NItO 0 - A 01 V l0 I'd. I71 Ni LO �O : N V O ...IO O .7i O to to i (AO to O O Ut to to to O to O O to tr In O to O O to to O UI O O tr O to O O .-. O to O O to N O to O O * ae n 2 7 . 01 In N m I m Ti IL to 0 I-+ 0 N 01 N to w 00 COO 0 0 0 I' r o . W IA CI V VI n O 10 1D 1D m C mm r z m T 0 m D 0 o• O m Z m y 3 r V1 A W N F+ A W N F+ - W N F+ N Ir h+ ? O l0 V 01 N A W N I- co 07 V Q1 V1 A W N I-+ O � T y D� D m Q °1 m 0 0 0 0 p 0 CO 0 0 0 0 O D 0 "� N O 0 o 0 0 VI o V1 n N 0 Ul tNi1 VW1 VI O lUI O aeaeae � e aea� * ae sae ae ae * � � ae * � � aeae * * aeae � ;eae N ro c-1 01 0 0 1.0 Ol