Loading...
HomeMy WebLinkAbout7A - Truth In Taxation Hearing 16200 Eagle Creek Avenue S.E. Prior Lake, MN 55372-1714 MEETING DATE: AGENDA #: PREPARED BY: AGENDA ITEM: DISCUSSION: ALTERNATIVES: RECOMMENDED MOTION: CITY COUNCIL AGENDA REPORT DECEMBER 5, 2005 7A Ralph Teschner, Finance Director TRUTH IN TAXATION PUBLIC HEARING FOR PROPOSED 2006 CITY BUDGETS (PUBLIC HEARING) Introduction The purpose for the public hearing tonight is to provide information to the public regarding the city's proposed 2006 Operating Budgets and the amount of property taxes that the City proposes to collect in 2006. Also, it is important to give the residents the opportunity to express their opinions on the budget and those services that are important to the taxpayers. A Powerpoint presentation will be provided, the Council will have an opportunity to ask questions and then the Truth-in-Taxation hearing should be opened. Any written comments submitted previous to the hearing are to be entered into the official record. Staff will provide a short presentation with respect to the proposed 2006 general fund budget and enterprise fund budgets that were previously adopted by the City Council in September. Under Truth-in-Taxation guidelines the City Council adopted the preliminary budgets and tax levies on September 6, 2005. The City Council CANNOT TAKE ANY ACTION with respect to adopting the 2006 budgets this evening. If all public concerns cannot be addressed tonight, the Truth-in-Taxation hearing could be continued until 7:00 P.M. Monday, December 12, 2005 at the Fire Station. This meeting would be a special council meeting to conclude the public comment period. The final budgets and property tax levy would then be considered for approval by the City Council at its last regularly scheduled meeting of the year on Monday, December 19, 2005. By Minnesota Statute the final property tax levy amount must be certified to the Scott County Auditor's Office no later than 5 working days after December 20th (December 28,2005). The following alternatives are available to the City Council: 1. If all questions have been answered, close the public hearing and direct the Staff to place this item on the December 19, 2005 City Council agenda for final action. 2. Continue the public hearing until December 12, 2005 at 7:00 P.M. if there are questions that cannot be answered on December 5th. Motion to either close the public hearing or continue the hearing to 7:00 P.M., Monday December 12, 2005. If the hearing is adjourned then the date, time and place for the levy adoption meeting (Monday 7:00 p.m. December tfjh) www.cityofpriorlake.com Phone 952.447.4230 / Fax 952.447.4245 must be announced. Reviewed by: (~ .-'-----.----..-'----..-.,-.~-.......-.,-,....~.--...,.,--"t---'-.--,~ \-v\(' You may be eligible for a property tax refund Minnesota has two property tax refunds: the regular refund, and the special property tax refund. You may be eligible for one or both, depending on your income and the size of your property tax bill. The regular property tax refund is for people who own and reside in their home on January 2, 2006.* You are eligible if your household income is under these limits: For households with no dependents, the limit is $ 87,780. The income limit increases with family size, up to $106,980 for households with five or more dependents. Senior or disabled homeowners: up to $110,180 for households with five or more dependents. How much can you get? The size of your refund will depend on your household income, the number of dependents, and how much property tax you paid. The maximum anyone can receive is $1,640. The special property tax refund is for people who own and reside in their home on both January 2,2005 and January 2,2006. There is no limit on household income in this program. Your 2006 property taxes must have increased by more than 12 percent and be at least $100 over your 2005 taxes. The increase must not be attributable to new improvements. How much can you get? The maximum refund anyone can receive is $1,000. The refund is 60 percent of your property tax increase in excess of the greater of 12 percent or $100. How to apply To apply for either or both of these refunds, use Minnesota property tax refund form MIPR. Forms and instructions will be available after January 1. You will find them (after January 1) on the Minnesota Revenue website: www.taxes.state.mn.us. Or, call the department's 24-hour forms order service: 651-296-4444. Filing deadline Is August 15, 2006. Returns can be filed up to a year after the due date. When to expect your refund: You'll receive your refund by the end of September if you file by August 1, or 60 days after you file, whichever is later. If you file electronically, your refund will be issued at the end of August. For more information, see the 2005 Minnesota Property Tax Refund instruction booklet, available on the Minnesota Revenue website: www.taxes.state.mn.us. Or, call the department's 24-hour forms order service: 651-296-4444. >I- If the home is not "homesteaded," your homestead application must be made before December 15, 2006. ~ <- U t!1 4t'1.NNESO~ ~ TRUTH IN TAXATION PUBLIC INFORMATION HEARING DECEMBER 5, 2005 Truth in Taxation Public Information Hearing DECEMBER 5, 2005 ASA TAXPA~ AT~TTXME OF THE YEAR DO I DO '-VHAT? DBCIlM.... . .....,..~--..t...,........~ ....... t.vy lID...... C~ ___ the *'-Intelftllw........pay. nw~" anIv.~.......~~. MJUlLCH ..I,...._'""'~T_~ c__ .. ..... on... ~ "IIlUM.lon -, OCTO.... .I(1I8'fttw~ --'" -- ~"'PlUL .1~"NoIIce_ v.........,..nu:ll~__ .. lCllnt-*tothe_ .....~.,..... ".... (Ihe_J~.,....Sprtng) .. T_ c:eurt....... '"'*... on.. flied by 1M'" of..... n.mh :~ ~..=''::',..aN MAV .. .____.......&0......... "-' r--s -'lie" the -..ltoenIcI,........ .1~.....y.....ftrIIt...,. "'-- RUM"'" .. ". county, -~. ~ dlltrtct.rId ___...... ~ Mclde 11I'I""""'''''' ttlthlIt ~wtwt~__~ l'rcImtt.- .......-tvtelCleYy JVNB .. Ih_ttMnom:to.~lnouct \'WI" _1uoI1It thoo -...to;' ~ "'- BUDGET PROCESS TO DATE . City Council and staff have conducted two work sessions on the proposed budget for 2006. . City Council adopted a preliminary budget and levy in September. . Truth-in-Taxation notices were mailed to all city property owners last month. 1 BUDGET PROCESS TO DATE Truth-in- Taxation HearinQ Purpose . Discuss budget - in percentages & dollars . Discuss tax levy - In percentages & dollars . Explain the increases BUDGET PROCESS TO DATE . TONIGHT: Truth-in-Taxation hearing . MONDAY, DEC. 12: Continuation of Truth-in-Taxation hearing (if necessary) . MONDAY, DEC. 19: Budget and levy must be adopted by City Council A REMINDER ......T...DloWIoI .... -:'c:-' Tonight we discuss the city's share of your total 2006 tax bill. For 2006, It's 28 cents of each tax dollar - down from 32 In 2005. 2 OUR OBJECTIVE What our 2030 Vision says about fiscal management.. . 'Prior Lake maintains a sound financial position while providing high-value and top-quality services to residents.' WE INVEST IN OUR COM MUNITYI THE BIG PICTURE A look back at trends set by the City Council PROPERTY TAX TREND" -T.. a."............ YMIed.. ~.3OD Despite 20 percent Inflation, city taxes have been stable. THE BIGGER PICTURE Comparison to other growing communi es... . Prior Lake's property tax levy has risen considerably less than those of other developing communities under the current City Council. Prior Lake Shakopee Savage 2002 LEVY $5.520 million $6.625 million $6.915 million 2006 LEVY $8.086 million $11.060 million $12.036 million 3 THE BIGGER PICTURE Comparison to other growing communi es... Property Tax Dollar Trend Comparison (2002-05) Savage Shakopee Prior Lake 2002 $883 $504 $707 2005 $1,028 $703 $768 % CHANGE {ANNUAL} 50% 17% 39"1. 13% 8"1. 3% THE BIGGER PICTURE Comparison to all other cities in county... . Prior lake's 2005 tax capacity rate ranked SECOND lOWEST of the eight cities in countyl 1. Elko 59.133 2. New Prague 57.299 3. Jordan 55.530 4. Belle Plalne 50.142 5. Savage 46.385 6. New Market 33.343 7. PRIOR LAKE 32.469 8. Shakope. 31.125 ""'fRIO.".... 1.0~ ~" ..;.\ I~ ~ ') ,... ~ \U t:l 1. , ~_ ,0 \'\",~I"'NESO't:./ .._,.,-.....,.".:."... THE BIGGEST PICTURE In the Citizen's league of Minnesota's ranklngs of metro city tax rates, Prior lake has FAllEN for past 3 years. In 2003, Prior Lake ranked... 25th In 2004, Prior lake ranked... 37th In 2005, Prior Lake ranked... 45th AND THE TREND SHOULD CONTINUE IN 2006 4 THE BIGGEST PICTURE How does Prior Lake's proposed tax increase compare to other metro cities? StarTribune.com Mi n ,""li : . to, !/;~11! t.J1!'\;e'" t~"\ FACT: Only 25 of 82 metro cities surveyed for Dec. 4, 2005 report are proposing SMALLER tax increases than the City of Prior Lake. Proposed General Fund Budget & Tax Levy Truth-in-Taxation Hearing DECEMBER 5, 2005 CONTRIBUTING FACTORS IN200.BUDGET~AXLEVY EXTERNAL (beyond our control) . Increasing energy costs . State mandates (pension) . Insurance costs INTERNAL (within our control) . New and existing multi-year labor agreements already in place . 2030 Vision & Strategic Plan . SCALE/SMSC cooperative ventures 5 TAX REDUcnON EFFORTS Taken from the new 2030 Vision: City Financial Resources Vision Elements: . Identify appropriate balance between residential and commercial tax base (comprehensive plan) . Identify additional revenue sources (franchise fees) . Enhance development fee system (comprehensive plan) . Establish more partnerships (SCALE/SMSC) NEW SPENDIN. PROPOSED IN 2008 CI.F. BUDGET Debt service for new facilitles.............$539,000 Hiring street maintenance employee....$60,000 Increasing energy costs.........................$80,000 Pension reform............... ...... ......... .........$32.000 TOTAL.................................... $711,000 These four Items account for 81 percent of the $874,701 bUdget increase. 2008 BY THE NUMBERS 6 BUDGET BOnOM LINE Percentage-wise, the 2006 budget increase would be 8.7 percent. But excluding debt service on police station and city hall, the increase in the General Fund budget would be 3 percent. 2008 BUDGET BY AcnVITY -- ..... F..&~ ... -- .... .....-.. 11-" " ChI 1.1.01" ",421 .14.21" . $2.000 7.41" $24,114 ",074 S....337 ....." S4,213 U.S20 S15..58 UI.15" $10.036 $1.20,141 $125,6H 4.11% $5,017 ............ $UI,311 $112,'51 1....... $23,210 -- S14.750 S17.1O. 15.13'" ""50 -. *,2,10. "2,100 l1.2S" ""00 I.- S.....OOO S211,'" 7.20" SiI.OOD - Sl7.'" SI1,471 41."" SS1,471 -- S11I,i4e S12I,131 ...." S....5 -.- $117,13' 1331,251 4.12" *15.320 7 BUDGET CHANGES FOR 2008 '015 _ '06 Pro " BUDGET CHANGES FOR 2008 '015 Bud TAXPAYER IMPACT AssuminG 10% market value increase... Owner of a $275,000 home in Prior Lake would see a 5.62% increase in the city's share of total tax bill. In dollars, that's $49.14 for year! 8 TAXPAYER IMPACT OTHER HOME VALUES & IMPACTS $220,000 Property 6.10% or $41 $330,000 Property 5.32% or $57 $385,000 Property 5.11 % or $65 $440,000 Property 4.49% or $66 Payable 2006 Median Value Home: $234,800 Payable 2006 Average Value Home: $278,300 Proposed Enterprise Fund Budgets Truth-in-Taxation Hearing DECEMBER 5, 2005 ENTERPRISE FUND BUDGET What are they? Enterprise funds... . Provide a product or service . Supported primarily by user fees . Are run like a business There are four enterprise funds in Prior Lake... . Water Utility . Sewer Utility · Water Quality Utility . Transit Services 9 ENTERPRISE FUND BUDGET HIGHLIGHTS FOR 2008 Water Utility . Rates have been crafted to allow construction of water treatment plant to begin in 2006 - with 24-36 months needed to complete. . Rates will also pennit replacement of aged water pipes as part of street reconstructions. Sewer Utility . Despite plans to rebuild additional lift stations, reduction is proposed for 2006 because no reconstruction projects are planned for 2006. ENTERPRISE FUND BUDGET CHANGES FOR 2006 Water Quality Utility . Water quality structures are required for County Road 82 reconstruction. Also, city participating in outlet box and channel improvement project. Transit Services . Intergovernmental transfer from Met Council, funds are eannarked for Park & Ride, new buses and additional services. 10 CONCLUSION DECEMBER 5, 2005 Truth-in-Taxation Hearing THINGS TO CONSIDER Standlna Dat or movlna forward? The proposed budget and tax levy for 2006 will enable the city to take yet another step toward its 2030 Vision. Developing communities require investment... and Prior Lake Is no exceptlonl THINGS TO CONSIDER What is the citv's fiscal health? Ask Moody's Investor Service, which in '05 upgraded the city's bond rating to Aa3 - good for the 97th percentile. Only 24 of 856 cities in the state have better ratings. How do today's taxes comDare with those of 8 years aao? As the following graph shows, the owner of a $247,000 house is paying ABOUT THE SAME as he or she did eight years ago. 11 PROPERTY TAX TREND" or.x ChI.. for Home VIIuId II 1247,300 l- a- i- L $710 B ..S700 I S74D S72lI NEXT STEPS . TONIGHT: . Questions from council members . Open public hearing and receive input . Close public hearing or continue . FUTURE: . MONDA Y, DEC. 12: Continuation of Truth-in- Taxation hearing (if necessary) . MONDA Y, DEC. 19: Budget and levy must be adopted by City Council Truth in Taxation Thank you for your attention! Public Information Hearing DECEMBER 5, 2005 12 o ~ \01Zl 80 N~ j:l.., E-< lI"l~ ~@ Cl:l ~~ ~~ - IZl ~n <~ dl <~ 0000 0000 loci 0 00 lI"l 00 0'1 N 00 N - - r'l \0 ..c 88 aio r'l "'l r'l r'l r'l v) 00 00 00 r'l r'l 0\ t- lI"l 888~ aior-:t- o 0'It- - t-"1. ~ ..or'l - '<t'0 lI"l r'l N 0000 0000 1oCi.or-:-.:t ooNNO'I t-r'lr'l0 N-~oOo\ \0 \ON t- lI"l '<t'~ - 00 N ..,;- o C! r'l \0 N ..co t-t- '<t' 000 000 0000\ r'l \0 C"ot - = = = .-c l'f') ~ E-< ~ ~ ~ ~ ~ i tS '" '" ~ Q) E-< ~ :s! S E-<<Q)'O S ... .... :a 0 :.( 2:lQ)";", o .... :> Q) "; U '0 '.p :> ;g < .5 'O";-=~ < :> Q) .... -= ... ::I 0 Q) Q) [,,; !:l ~;::l u u::;SQ~ ONOO --N'<t' 0000 ...... ...... ...... ...... r'l r'l r'l r'l o o loci r'l C"ot - r'l 0'1 ..0 o o ai \0 \0 N - 0'1 v) o C! r'l 00 '<t' ~ \0 00 N o o N r'l "l - \0 r'l v) o o o t- \0 r-: N 00 '<t'~ '" Q) ~ ~ g. It ] "; .... ~ d '3 o E-< 00 00 00 Oll"l "l r-~ r'l - lI"l 00 00 00 Oll"l or- (',f ....... 0000 0000 0000 OOll"lll"l o 0 O'I~ t-~ ~"'N"''''''' ...... lI"l 0000 0C!00 Oll"lOO ON 0 lI"l 00'l0'<t' r'l~ 00 N -~ '<t' 0000 OOC!C! Or-:lI"lll"l lI"l '<t' N N 0'1 r'l ..... 00 r'l~ v) N ....... lI"l 000000 OC!C!C!OO Oll"lll"lll"lOO ONNNOO ON~-ooOll"l ("f')'" ...... N'" ...: ......... ('1")'" '<t' => = => N l'f') i ~ ~ ~ IZl ~ IZl Z ~ U ~ ~ .~ '" Q) ~ Q) j:l.., a '" '" 5 t ~ ~ Jl .~ g ;.::3 u ::I ....:l 8 '" ~ ~ s.... ~l:l~:.og .s ~.!:j a 1:1 ~ .~ ~ .a = Cl:l...:lpi:;j:l..,0 000-0 o.....\O\Ot- ...... ....-t ...... ...... ........ NNNNN r'l r'l r'l r'l r'l 8g88 0000 o lI"l 0 '<t'NO ~ o~ lI"l 1.0 g8888 .0.0000 t-NOOO lI"lr-lI"lOll"l -~ 0\ o~ ~ N V) r'l - 0000000 0000000 0000000 000 V)Oll"l 00 lI"l lI"l "1. t-~ N ~..o I.O'<t'N 00 lI"l '<t' - 1.0 000000 OOC!O~O OONO-r-: o lI"l V) 00 .t- N N '<t'~ .....- ~ r'l N~ r-: 0'1 N- N 0000000 oo~ooo~ OOO'lO..,t..,tll"l lI"lr'lO Mr'l '<I" N ..... o. "1. lI"l "1. ("f")'" \0"'...... ..... ('1"')'" 0 M lI"l'<l"- 1.0 00000 000C!0 1oCi000r'l00 N -Or'l t- t-~ '<t'~ t- N. - 0'1 v) 1.0 or-- t- - 00 00 00 00 lI"l lI"l N"'N" 000 000 loci 0 0 ONlI"l r'l\OlI"l "'f:t'''' ............... 00 0C! Oll"l 0'1 t- oo '<I" NN 00 00 00 - lI"l 1.0 ..... ..........N... '" = o '.p Q) '" U ~ '" B '8 :J g.", a '8 ;B t:: '8 = 8E:l:l~5': ;.::3...Q)~-;j:l..,~ -Q)uoo"s ~ gp ~'i:! .s ~ Q) .... S "s ,.Q '"' la '0 '"s ..c:: a Q) OO;'::"'~6~ u&l~::;sp::~ oO.....lI"lO.....OO oo.....-.....r'lr'l'<l"1.0 .....NNNNNNN NNNNNNNN r'lr'lr'lr'lr'lr'lr'lr'l '" ~ .~ .~ g. 11 o o o lI"l 0'1 0\ ..... 00 o o o o o 0\ \0 00 o C! - ..... ..... 0\ 0'1 r'l o o ..,t - 1.0 '<I"~ ..... 00 o o o 8l 1.0"- - o~ :J .~ Q) j:l.., ~ Q) a Q) U ;.::3 '3 E8 10 ~ ~ .... 888888888 o:8~~ogo~~ 0'I008l1"l \O\O~ .......ooo,r-:~ 0'..... ...... \0 00 ("f"\ ........... ................... N 888888888 o.nOOOOOON Oll"lOOO .....lI"l 0'10000 \Ot- ....... oo~ <q~ ~ ..0 ..0 00 ..... <qooN 0'1 ...... ...... ..... ...... 888888888 000~8'0-.:toci-.:t ..... lI"lOoo \0 .....'<t'- oON ~ r-: t- 0 - 000000000 000000000 o.oooOr-:-.:to\~oO o Nool.O lI"l'<t'lI"lll"l O'IlI"loo 00"'" '<t'00'l .......r-:~o,~.......oo"~ ..... '<t't-N- 00 ...... ..... ....... ...... 888888888 r-: .0 ~ 0\ r-: -.:t M loci. ~ t-Or'l\ON'<t'N\OO 0'1 0'1 \Or'l t-r'loo 0- ,..; r-: ..; t-~ ..c '<t'~ 0 - - NN.....--r- ...... ...... ...... ..... ~ a. = = = l'f') l'f') ~ ~ ~ ~ E-< I ~ o ~ ~ ~ .~ '0 :s! 'a :( < LO Q) ... ['"'" ~ 5 8 'C El;::lCl:l :s! ~e~oCl:g< _~ ~ I '0 < ~ ~:J Qo'O"sQ);::l - 0 :( ~ .~ 0 ]";Q)Q)~~-Q) .>J gEE E i s ~....:l1Zl1Zl1Zl1Zl1Zl 0-\000 0"'" N \oO.....-NNN .....'<t'<q'<t''<t'<t'<t r'l r'l r'l r'l r'l r'l r'l r'l r'l r'l r'l r'l r'l r'l '0 :( J{ il 8~ 00 -N \0\0 r'l l'f') r'l r'l III X 'til :c 'C ::J co '" Q) ~ ..... c g ;:3 :g .8 < .!. IS 5 "; ~ ..... ell ~p... ..... ..... NM \0\0 M M M M Q) 8 Q) > ~ ~ ~ Q) > c e.o ] i c E-< = = = -.:r l") II) ~ u ~ ~ ~ o ~ II) ~ u '" Q) Q) ~ bll .~ g ~ '+:2 .S 19 Q) ell '" ~ c u ] ] ~'B 'E tl,.c~~~t:J:l ~ '" ~ ~ J:l .~ 8 fr M ~ ~ Q)..Iol ~i:l.€3'"dp::: ~~ ~ ~~::E~<~i:l~~8 bll"c:l..... 1;j - C Q)_y;E!-" ElU C '" up...'"d"Q u..... '6 d Q) Q) .g, bll'n Q) d t) C ~ co ~ 8 C U .= r~ ~ Np...U)<p...O<~.....p... 8~~8~~8~8~ ..............................NNMM -.:r-.:r-.:r-.:t-.:roq-oq-oq-oq-oq- MMM........................M............ Q) '" ;:: Q) d Q) Q) ~ ;) ~ P::: 6h ra S C .9 ~ tI) ~ ~ bll~d8 ~ ~ .9 13 Q)tO~U U :S ..... ~ a ...... ~ !;l Q~p:::p... 0.....V)0 ......M......oq- r--r--r--r-- oq-oq-oq-oq- l") l") l") ...... co i:l ~ ~ IS .f! ..... =~ ~ ~ O~ ~ .S ..... '"d ~ ,E! ~U) 0..... \0\0 r--r-- oq-oq- ...... ...... '" Q) Q) ~ '" IS --. Q) .f""'I .s Q) '" d ~ '8 ~ .9 .a "'< ~J~ t5<p... l:! ~~] p...p...U) NO..... \0 00 00 r--r--r-- -.:toq-oq- l") ...... ...... '" Q) U "E Q) U) I-< C ~ '" Q) e.o ell e - ell - C E-< = = = IIIl") II) t: 5 o ~ ~ ~ '" Q) .S '" ~ Q) -gJ! C d U .g O,E! ~ '+:2 C ~ UP::: ~ ..... o ..... ..... V) V) M M '" Q) .S ~ ~ U ~ 8 i ~ II) x .... III :c "C :;, co Q IX! 1.000 80 N~ Q.o E-o lrl~ ~@ ~ ~~ ~~ - 00 c;~~ ~5~ <ga ~~~ ~~~ 0000 0000 gggg lrl o~ 0 o~ NO lrl~O _lrlN- - 0000 0000 0000 0000 oo~oo~ vi060 OlrlN- - 0000 OO~O 00r.:<"'l0 <"'l0000 OO~Nlrl lrl" 0\" vi r-.:' NI"- <"'l 0000 ~o~o <"'lr.:<"'l0 lrl 0\ lrl <"'l ooOlrllrl 'lir-.:'600 ~-<"'l - - 0000 0000 NOo-.i 0\ lrl lrl lrl _ 00" o~ 0" ....... ....... ...... ....... lrl~N- - - o = = 1.0 I'f'l jg o Q) ..t:l ~ is ~ 8 Q) 0 U)Q)~Q 0IlQ)~a(l .~ Eo :g jg < 0 0 IX! 8. ~ .~ 'in ,Q ~ rOE ~ ~ g = .EQ~8 O-NO ....... ....... ...... ("f') NNNN 1.01.01.01.0 <"'l<"'l<"'l<"'l ~ ~ ~ 00 ~ o ~ ~ ~ r;r;l u (I) ~ o o o o lrl I"-~ 0\ - o o o o o lrl~ 00 - o ~ 00 N o 00 - ~ o ~ <"'l I'f'l o r<l o <"'l o o \CS ~ - vi N <"'l Q) is Q) > ;a 8 ~ = Q) o U) ~ - <IS - o E-o 00 00 00 00 00 NO" - lrl N 00 00 00 00 00 NO' - lrl N 00 00 000 o ~ ~~ - 00 00 00 00 0 - 0 <"'l o~ - lrl N 00 00 \CS0 NO NO I"-~ 0" rt'l lrl N o o o 0\ I'f'l 00 r;r;l ~ o (I) ~ ~ U ~ ~ r;r;l ~ o e Q) U) g."Cl ... ~ ~~ ..s ~ =..9 .g 0 ~ S = 0 Q) ... p..~ S ~ O~ U U) l fa ~F:: Nrt'l 00 - N 0\0\ rt'l rt'l o o o o o N~ 1.0 N o o -.i rt'l I"- 0" ~ 00 0" - o o o o o N" 1.0 N o ~ rt'l rt'l o 'Ii - I"- 0\ o o 00 o ~ ~" - o o r.: lrl 00 lrl" lrl 1.0 ~" o o o 00 - rt'l" 1.0 N o ~ 0\ o lrl 0" rt'l - 0\ o o \CS N N r-.:' 00 N o ~ lrl N I"- 0" 1.0 0\ 00 Vl Q) o Ei o (I) OIl ,S o ~ .S ~ ... Q) ..9 o (I) ~ Z ~ ~ ~ ~ ~ r;r;l Z r;r;l ~ ~ E-o o E-o - <IS - o E-o 00000 00000 00000 lrl C"!. - rt'l - 00000 00000 00000 o lrl N~ N - 00000 00000 00000 OOONO lrl lrl lrl 00 0" vi I"-~ r<l 'Ii - I"- 0 <"'l <"'l I"-O~rt'l ....: N" 88888 ooonoo OONO\lrl 000~C"!. 661"-~'Ii- g~~~ ..........('.1:... 0000000000 ooo~ooo~o~ OOOOOOOOlrlon- ~ ~O\lrlNI.O <"'l O\-O\-~ ~" N" O~ 6 00 N 1.000-1.0 I.OO~N- - 00000 00000 oooNon 01.0 rt'l - N" 1.0 - 00000 OO~OO o o rt'l\CS 0 I"- lrl - 0\ - N~ - N = o = r- I'f'l ~ ~ ~ ~ r""l (I) Ea ~ r;r;l E-o Z r;r;l 00000 00000 r.:o-.i-.ion lrl~-I.ON 1.0--00\ I.O~ 6 vi r-.:' I.O~O- N N <"'l <"'l ..........N' 000 000 ggg "'l o~ I"- I"-~O~ ~ 00 N 000 000 ogon 8~0"~ o lrl N~ lrlO\N 000 OO~ onr.:- 0\ 1.0 00 ~"OOO lrlNoO N <"'l 000 000 o\o-.i 00 _ lrl -000\ I"-~ ~~ I"-~ ~O\- 00000000 ~OOOO~OO rt'lo\\CSoO\CS-r.:r.: ~-OOO\NI.O<"'lN - rt'l 0\ I"- "'l<"'l~- 0 N~ r-.:' I"-~ 1"-" - lrl N~ vi O\I"-OO~ lrlrt'lN -"I"-~NN - - - ~ Q) o ~.g ~;a ~ ~ Q) en _ U) ~~ Olrl 1"-1"- - - 1"-1"- rt'l rt'l II') ~ or 8 o I"- lrl r-.:' rt'l 00 ~~ o o o ~ I"- ~~ l"- N -.i' o o N 1.0, ~ r<l - N N o o o N rt'l N lrl ~ -.i' o o \CS N N r<l rt'l 0\ r<l C') Q) li a.. "Cl Q)~~8 ~:.;: iS~~58 a _ ~ ~ ~ ~ 5 U) 0',8~;a ~ ~~ >~~ ~ 0 .'i!l .S Ul a a ~;a r1=i g Q e 6 ~ ~ ;.s ~ \J::S"'C u>>u........... ......0 r~clQ)Q)<IS<lSO "Ou~-~~~~~8r.l :.;: 0 ~ 'in U ~ ~,fl s:l ~ .~ Q) ~ B ~ g :.= :.= .... t:: 0 ;;; ~ lLl <IS B .... ..t:l ..t:l p.. 0 'i!l 5 ~::;s~..s::s;:>;:>l3~op.. NOrt'lOOONOOOO Nrt'lrt'l--OO-Nlrll.O ~\O\ONN------ rt'lrt'lrt'l1.01.01"-1"-1"-1"-1"-1"- rt'lrt'l<"'lrt'lrt'l<"'lrt'l<"'lrt'l<"'lrt'l ~ ~ ~ ~ ~ Ea ~ ~ r;r;l ~ E-o o E-o III >< .J III :c 'C ::s ell Q ~ \000 00 O!:l. N~ !:l. Eo-< II")~ ~g j:Q ~~ ~~ - 8~~ NG~ <~ 00 ~n <~ 000 000 0000 11")0- r-- Oft M ooft II") 00 - ~ N II") 000. OOC! 0000 OOM "1.011") r--o<"i' _ ~ 00 ~ 000 C!OO II")ON o-r-- M -- .,.; 0 - N 000 OOC! 000- o ~ M ~II")O 0'1 ,....:' r--ft N~N II") 000 000 ..,faiN II") - t<'l t<'lft r-- - 00 r--ft .,.; -MO II") It) ~ (;j ..... o o 00 \0 o <"i' 0'1 II") o o 00 t<'l o o ~ II") o o " 00 II") .,.; - M o o ai r-- t<'l 00 0'1 II") o o vi o M ,....:' \0 II") .... & t'G ll. 00 ~ ~ ~ => ~ => = ClO ff') 00 t: ~ '" "C 00 00 .... ~ .~ < ~ .... '... '" ~ ~ U ~ ~ 1;; E!:: u ~ ~ ... E E-t u '" 0 .E ::l j:Q ell Eo-< 0 0 N ~ - 0 N N ~ ~ \0 00 00 III ~ M t<'l M ~ 1ii :c '0 j a:l