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2 Truth in Taxation Hearing :l. CITY OF CHANHASSEN MEMORANDUM TO: Mayor City Council r .6h~; Bruce M. Dejong, Finance Directo~~ December 1, 2004 7700 Market Boulevard POBox147 Chanhasserl. MN 55317 FROM: Administration Phone 952.227.1100 Fax. 952.227.1110 DATE: SUBJ: Truth in Taxation Hearing Building Inspections Phooe 952.227.1180 Fax. 952.227.1190 Finance Phone 952.227.1140 Fax 952.227.1110 The city budget for 2005 represents a significant change in how we finance operations and capital for the foreseeable future. We will become self-sufficient in financing our equipment and street projects without needing to turn to the bond market opportunity because of the termination of two TIF districts. We intend to levy more ad valorem taxes to pay for additional employees, equipment purchases, and street and trail maintenance. These taxes will be offset by having the full value of all property in the Downtown TIF district and the Eden Trace district back on the tax rolls. The tax rates for both the market value referenda and the tax capacity-based levies are substantially lower in 2005 than they were in 2004. Because of this change, we will be able to fund these high priority items while giving an average residential property a decrease in actual city taxes paid of about 4%. Engineering Phone 952.227.1160 Fax 952.227.1170 Park & Recreation Phone. 952.227.1120 Fax. 952227.1110 Recreation Center 2310 Coulter Boulevard Phone 952227.1400 Fax 952227.1404 Planning & Natural Resources Phone 952.227.1130 Fax 952.227.1110 Discussion of Property Tax Levy and Budget Public Works 1591 Park Road Phone 952.227.1300 Fax 952.227.1310 The proposed property tax levy increases from $8,639,167 to $9,454,911. This is an increase of9.4%. However, this is $7,755 lower than amount of the preliminary levy. The increase funds additional personnel in the General Fund to maintain services consistent with growth in population and infrastructure. Senior Center Phone 952227.1125 Fax. 952.227.1110 The General Fund budget actually decreases by $374,780 to $8,307,920. This is a decrease of 4.3%. This moves the transfer to debt service out of the budget, but funds operational increases of $447,135. These dollars are primarily budgeted to cover inflationary increases for existing personnel salaries and benefits, added costs for legal and assessing services, and additional personnel in the Sheriffs contract, Engineering, and Planning. Web Site WWW.CI cnarlhassen mnos Staff intends to finance equipment through the general tax levy annually instead of issuing equipment certificate bonds. We have shifted the former transfer to debt service into an $800,000 levy for equipment. This will eliminate the need for bonding for general city purposes until we have passed through the current debt service spike and paid off the Park & Trail Referendum bonds. It also is a The City of Chanhassen · A growing community with clean lakes, quality schools. a CIWOllllg downtowrl thrlvlnq businesses. wlndlllg and beautltul parks. .A great olacc work olay Truth in Taxation Hearing December 1, 2004 Page 2 7700 Market Boulevard PO Box 147 Chanhassen. MN 55317 general levy which counts toward our levy limit if that is reinstated by the State Legislature in the future. This will protect the city from having a temporarily lower levy that gets locked into place iflevy limits are imposed based on the current year's levy like they were last time. CITY OF CHANHASSEN Administration Phone 952.227.1100 Fax 952.227.1110 Our preliminary budget includes a new levy for the MSA Fund. This levy supplements a couple of items that we had last year. The MSA levy is to fund local street and trail maintenance projects. This takes about $27,000 from the Street Maintenance materials budget, $35,000 from the Park Maintenance street maintenance budget, and $33,600 from the MSA state aid revenue to put into the MSA Fund. This, along with the new levy amount and additional state aid funds, will allow us to generate $385,000 annually to fund seal-coating and crack sealing on city streets, parking lots and trails. Building Inspections Phone 952.227.1180 Fax 952.227.1190 Engineering Phorle. 952.227.1160 Fax. 952.227.1170 Individual Property Tax Levy Estimate Finance Phone 952227.1140 Fax. 952.227.1110 Since our work session discussion on November 22, staff has received updated information from the Carver County Assessor. This information shows that the average increase in property value for residential property was about 10.7%. This is higher than staff had estimated earlier in the year and does slightly change the calculations of property tax decrease. The new analysis shows that most properties will experience a decrease of between 2.8-5.1 % with most probably close to 4% (see attached sheet Homestead Property Taxes). Park & Recreation Phone. 952.227.1120 Fax. 952227.1110 Recreation Center 2310 Coulter Boulevard Phone 952.227.1400 Fax 952.227.1404 Planning & Natural Resources Phorle 952.227.1130 Fax 952.227.1110 Some properties are suffering from a phasing out of the limited market value system that the legislature passed last year. This means that if a property grew faster than about 10% per year, the homeowner wasn't taxed on the full value. Now that this program is being discontinued, some property owners may be seeing increases of up to 15%. Staff has been unable to determine how many properties are affected by this. We do know that there is still about 3.3% of our residential property value tied up in this program. This amount will be filtered into the taxable property value over the next three years. Limited market value will be completely eliminated as of 2008. Public Works 1591 Park Road Phone 952227.1300 Fax 952.227.1310 Senior Center Phone 952227.1125 Fax 952.227.1110 Recommendation Web Site WWw.cl.cnallllassen.mn.us Staff recommends that the City Council hold the public hearing for Truth-in- Taxation on December 6, receive public input regarding the tax levy and budget, close the public hearing, and adopt the proposed tax levy on December 13. Attachments: Tax Levy comparison Budget Pages Bond Debt Levies Proposed Sealcoating Capital Plan The City of Chanhassen · A growing community with clearllakes, quality schools. a charming dowrltown. thriving buslllesses. willdlrlg trails. arld beautltul parksÄ glcat place to play CITY OF CHANHASSEN TAX LEVY 2005 Budget TAX CAPACITY BASED TAX LEVY General Fund Capital Replacement Fund (for equipment) MSA Fund (for street & trail pavement maint.) Special Assessment Debt General Obligation Debt Debt of Other Agencies (EDA) TOTAL TAX CAPACITY BASED TAX LEVIES MARKET VALUE TAX LEVY Park Referendum Library Referendum TOTAL MARKET VALUE TAX LEVY TOTAL TAX LEVY Dollar Increase Taxes applied to: General Fund Capital Replacement MSA Fund Total Levy subject to levy I Bond Funds Total Tax Generation Capacity Prior Year New Constructic TIF Dist 1 Eden Trace TIF 2004 Levy $6,657,060 o 218,485 284,532 153,693 $7,313,770 841,397 484,000 $1,325,397 $8,639,167 $ 6,251,820 800,000 162,000 $7,213,820 2,241,091 $9,454,911 $8,639,167 $172,783 $1,040,000 $110,000 Total Capacity $9,961,950 Net Effect on existing property owne -5.09% 2005 Levy $ 6,251,820 $ 800,000 162,000 96,940 658,604 121,213 8,090,577 881 ,234 483,100 $1,364,334 $9,454,911 $815,744 Percent Increase -6.09% -55.63% 131.47% -21.13% 10.62% 4.73% -0.19% 2.94% 9.44% 8.36% Increase -405,240 HOMESTEAD PROPERTY TAXES Assumed 10.7% Market Value Increase 11/8/2004 33.893 29.011 0.05901 0.05383 Market Value Property Value Tax Capacity Tax Capacity Rate Market Value Rate Homestead Credit Total Estimated Tax Dollar Percent 2004 2005 2004 2005 2004 2005 2004 2005 2004 2005 2004 2005 Decr Decr 150,000 166,050 1,500 1,661 508.40 481.73 88.52 89.38 (73.50) (65.44) 523.41 505.68 -17.74 -3.5% 200,000 221,400 2,000 2,214 677.86 642.30 118.02 119.18 (59.57) (50.82) 736.31 710.67 -25.65 -3.8% 250.000 276,750 2,500 2,768 847.33 802.88 147.53 148.97 (45.64) (36.20) 949.21 915.66 -33.56 -4.0% 263,000 291,141 2,630 2,911 891.39 844.63 155.20 156.72 (42.77) (33.66) 1,003.81 967.69 -36.12 -4.1% 300,000 332,100 3,000 3,321 1,016.79 963.46 177.03 178.77 (31.70) (21.58) 1,162.12 1,120.65 -41.47 -4.1% 350,000 387,450 3,500 3,875 1,186.26 1,124.03 206.54 208.56 (17.77) (6.95) 1,375.02 1,325.64 -49.38 -4.2% 400.000 442,800 4,000 4,428 1,355.72 1,284.61 236.04 238.36 (3.84) 1,587.92 1,522.97 -64.95 -4.8% 450,000 498,150 4,500 4,982 1,525.19 1,445.18 265.55 268.15 1,790.73 1,713.34 -77.39 -5.1% 500,000 553,500 5,000 5,669 1,694.65 1,644.56 295.05 297.95 1,989.70 1,942.51 -47.19 -2.8% 600,000 664,200 6,250 7,053 2,118.31 2,046.00 354.06 357.54 2,472.37 2,403.54 -68.83 -3.2% 700,000 774,900 7,500 8,436 2,541.98 2,447.44 413.07 417.13 2,955.05 2,864.57 -90.48 -3.6% 800.000 885,600 8,750 9,820 2,965.64 2,848.88 472.08 476.72 3,437.72 3,325.60 -112.12 -3.8% Assumptions: 8.6% average increase in residential property value. Tax capacity rate and market value tax rates based on Truth-in-Taxation rates as calculated by Carver County. Tax capacity rates are a blended rate from both the urban and rural service areas. The actual rate for most properties will be slightly higher than shown, but the the relative difference between dollar amounts should be the same ŒR(ÆR co AUDITOR Fax: 1-952-361-1919 Nov 8 '04 14:37 P.02/02 Proposed 2005 published Notice Tax Rate Calculations City of Chanhassen 1 Payable 2004 Property Tax Levy Data 7,313,770 a. Total Net Tax Capacity Levy $ b. Total M(lrket V(llue Levy $ 1,325,397 c. Total Final Certified Levy (a + b) $ 8,639,167 2 Payable 2005 Property Tax Levy Data a. Total Net Tax Cðpacity Levy $ 8/098,332 b. Total Market Value Levy -1 1,364,334 c. Total Final Certified Levy (a + b) $ 9,462,666 3 City Share of Fiscal Disparity Dìstribution Tax (If Applicable) a. Payable 2004 $ 536,752 b. Payable 2005 $ 462,449 4 Taxable Net Tax Cðpacity a. Payable 2004 $ 19,99S,438 b. Payable 2005 ~ 26,320,670 5 Disparity Reduction Aid a. Payable 2004 $ b. Payable 2005 $ 6 Determination of the Payable 2004 Tax Rate a. Adjusted Net Tax Capacity levy (1(1 - 3a) $ 6/777,018 b. Initial Local Tax R(lte (6a / 4a) 33.893% c. Disparity Reduction Aid Rate (Sa / 4a) 0.000% d. Payable 2004 Tax Rilte (6b - 6c) 33.893% 7 Determination of the Payable 2005 No Levy Increase Tax Rate a. Adjusted Net Tax Capacity Levy (ia - 3b) $ 6,851,321 b. Initial Local Tax Rate (7a I 4b) 26.030% c. Disparity Reduction Aid Rate (Sb / 4b) 0.000% d. Payable 2005 No Levy Increase Tax Rate (7b - 7c) 26.030% 8 Determination of the Payable 2005 Proposed Tax Rate a. Adjusted Net Tax Capadty Levy (2a - 3b) $ 7,635,8B3 b. Initial Local Tax Rate (Sa I 4b) 29.011% c. Disparity Reduction Aid Rate (Sb / 4b) 0.000% d. Payable 2005 Proposed Tax Rate (8b - 8e) 29.011% 5:\EXcel\Levy Certific.atIOn\Pay 2005 Levy Cert Rate.Chan GENERAL GOVERNMENT 1110 Legislative 1120 Administration 1130 Finance 1140 Legal 1150 Assessing 1160 MIS 1170 City Hall 1180 Elections 1190 Library Building TOTAL LAW ENFORCEMENT 1210 Law Enforcement 1220 Fire 1250 Building Inspection 1260 CSO TOTAL PUBLIC WORKS 1310 Engineering 1320 Street Maintenance 1350 Street Lighting 1370 Vehicle Maintenance TOTAL COMMUNITY DEVELOPMENT 1410 Planning Commission 1420 Planning Administration 1430 Senior Commission * TOTAL PARKS & RECREATION 1510 Park & Rec. Commission 1520 Park Administration 1530 Recreation Center 1540 Lake Ann 1550 Park Maintenance 1560 Senior Center 1600 Recreation Programs 1700 Self-Supporting Programs TOTAL Total Operational Expenditures Transfer to Debt Service ** TOTAL GENERAL FUND CITY OF CHANHASSEN 2005 BUDGET Expenditures Personal Materials & Contractual Capital 2004 % Services Supplies Services Outlay Total Total Change 34,200 200 100,200 - 134,600 119,200 12.92% 351,700 500 51,700 - 403,900 393,300 2.70% 211,400 900 85,350 2,500 300,150 292,720 2.54% - - 145,000 - 145,000 110,000 31.82% - - 83,600 - 83,600 70,100 19.26% 144,800 16,600 97,700 - 259,100 258,050 0.41% 63,100 39,600 293,150 - 395,850 415,900 -4.82% 13,500 - 5,000 - 18,500 31,750 -41.73% - 2,000 69,500 - 71,500 61,500 16.26% 818,700 59,800 931,200 2,500 1,812,200 1,752,520 3.41% 68,300 - 1,189,000 - 1,257,300 1,081,800 16.22% 512,500 47,200 97,050 - 656,750 615,350 6.73% 691,200 8,700 24,400 - 724,300 700,400 3.41% 42,850 3,850 11,050 - 57,750 58,450 -1.20% 1,314,850 59,750 1,321,500 - 2,696,100 2,456,000 9.78% 470,000 800 28,150 250 499,200 454,660 9.80% 581,500 106,450 33,350 1,250 722,550 710,670 1.67% - 1,500 231,800 - 233,300 233,300 0.00% 241,000 86,200 41 ,1 00 6,000 374,300 358,700 4.35% 1,292,500 194,950 334,400 7,500 1,829,350 1,757,330 4.10% - 150 2,950 - 3,100 3,100 0.00% 334,450 700 14,125 - 349,275 315,475 10.71% 17,650 220 9,650 - 27,520 18,620 47.80% 352,100 1,070 26,725 - 379,895 337,195 12.66% - 125 1,100 - 1,225 1,225 0.00% 104,100 1,000 6,200 - 111,300 104,500 6.51% 190,900 11,500 32,500 - 234,900 230,250 2.02% 12,000 9,350 43,850 - 65,200 63,140 3.26% 600,300 85,300 80,150 3,000 768,750 767,950 0.10% 24,300 3,500 10,550 - 38,350 43,925 -12.69% 155,400 14,400 75,000 - 244,800 231 ,400 5.79% 32,400 8,250 85,200 - 125,850 115,350 9.10% 1,119,400 133,425 334,550 3,000 1,590,375 1,557,740 2.10% 4,897,550 448,995 2,948,375 13,000 8,307,920 7,860,785 5.69% 821,915 -100.00% 8,307,920 8,682,700 -4.32% CITY OF CHANHASSEN 2005 BUDGET REVENUE 101 General Fund 2003 2004 2005 ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET GENERAL PROPERTY TAX 3010 Current Property Tax 6,465,535 6,657,060 3002 Allowance for Delinquent Taxes (60,000) (388,734 ) 3011 Delinquent Property Tax 50,000 50,000 50,000 3041 Homestead & Ag Credit 3090 Other Property Taxes 3500 Local Government Aid 20,400 TOTAL GENERAL PROPERTY TAX 6,475,935 6,318,326 5,911,820 LICENSES 3203 Dog Kennel 600 450 450 3205 Dog or Cat 2,300 2,000 2,500 3213 Solicitor 550 550 550 3223 3.2 Off and On Sale 800 850 850 3226 Liquor On and Off Sale 55,000 81,000 81,000 3227 Club and Sunday 1,700 3230 Rental Housing Licenses 40,000 20,000 20,000 3284 Rubbish 500 500 500 * TOTAL LICENSES 101,450 105,350 105,850 PERMITS 3301 Building 616,000 616,000 616,000 3302 Plan Check 365,000 365,000 365,000 3305 Heating & AlC 110,000 110,000 110,000 3306 Plumbing 88,000 88,000 88,000 3307 Trenching 10,000 10,000 10,000 3308 Gun 1,000 1,000 1,000 3309 Sprinkler 16,000 5,000 5,000 3310 Gas Piping 30,000 3311 Sign 3,000 3,000 3,000 3316 Septic Tank 2,000 2,000 2,000 3320 Stable 300 300 300 3328 Wetland Alteration 600 600 600 3329 Demolition 100 100 100 3390 Misc. Permits 1,500 1,500 1,500 TOTAL PERMITS 1,243,500 1,202,500 1,202,500 FINES & PENALTIES 3401 Traffic & Ordinance Violation 35,000 35,000 60,000 3402 Vehicle Lockouts 1,500 3404 Dog/Cat Impound 4,000 4,000 4,000 TOTAL FINES & PENALTIES 39,000 39,000 65,500 CITY OF CHANHASSEN 2005 BUDGET REVENUE 101 General Fund 2003 2004 2005 ACCOUNT DESCRIPTION BUDGET BUDGET BUDGET INTERGOVERNMENTAL REVENUE 3502 M.S.A. Maint. & Constr. 33,600 33,600 3509 Other Shared Taxes 108,000 108,000 163,500 3510 Grants-State 40,000 40,000 40,000 TOTAL INTERGOVERNMENTAL REV 181,600 181,600 203,500 CHARGES FOR CURRENT SERVICES 3601 Sale of Documents 4,000 4,000 4,000 3602 Use & Variance Permits 23,000 23,000 23,000 3603 Rezoning Fees 1,000 1,000 1,000 3604 Assessment Searches 700 700 700 3605 Plat Recording Fees 6,000 6,000 6,000 3613 Misc.-General Government 59,000 59,000 59,000 3614 Admin. Charge-2% Constr. 40,000 40,000 80,000 3617 Engineering General 11,600 11,600 11,600 3619 Investment Management Fee 65,000 65,000 65,000 3629 Misc.-Public Safety 5,000 5,000 5,000 3631 Recreation Center 207,500 207,500 170,000 3633 Park Equipment Rental 150 150 150 3634 Park Facility Usage Fee 15,500 15,500 15,500 3635 Watercraft Rental 4,000 4,000 4,000 3636 Self-Supporting Programs 147,000 147,000 157,000 3637 Senior Programs 30,000 30,000 30,000 3638 Food Concessions 16,000 16,000 16,000 3639 Misc.-Park & Rec. 800 800 800 3649 Misc.-Public Works 2,000 2,000 2,000 TOTAL CURRENT SERVICES 638,250 638,250 650,750 OTHER REVENUE 3801 Interest Earnings 170,000 130,000 100,000 3802 Equipment Rental & Sale 30,000 30,000 30,000 3807 Donations 15,000 15,000 15,000 3808 Ins. Recoveries & Reimburse 5,000 5,000 5,000 3812 Contractor Verification 2,500 3816 SAC Retainer 5,000 5,000 5,000 3818 Sur-Tax Retainer 1,500 1,500 1,500 3820 Misc. Other Revenue 5,000 5,000 5,000 3829 I nteresUPenalties-Other 500 500 500 3903 Refunds/Reimbursements 6,000 6,000 6,000 TOTAL OTHER REVENUE 240,500 198,000 168,000 ** TOTAL GENERAL FUND REVENUE 8,920,235 8,683,026 8,307,920 TOTAL GENERAL FUND EXPENDITURES 8,307,920 NET LEVY REMAINING ~~N~~NN~NN~NN~~~~ 00000000000000000 NN~~~~~~~~~~OOOOO ~owœ~m~~WN~OWœ~~~ '" '0 0> W '", " " co "' ~ '0> o o '" w w å> o o 0> W 0> å> ~ å> CO '" ¡", o o '" o Co '" 0> ... OJ 0> .... W W ~~~N~NNNNNNNNNN NNN~NN~NNNNN~NN WWWWWWWWWWWWWWW ~01 ~01 ~01 Ü1 <.n Ü1 Ü1 -01 ~ 01 Ü1 -01 Û1 Ü1 -01 ~01 000000000000000 000000000000000 ~0101010101010'1010'10'10'10'10'1 ~OOOOOOOOOOOOO 0>0000000000000 ~-" ~O -0 ~o ~O -0 ~O ~O -0 ~O ~O ~O ~O ~O 00000000000000 00000000000000 OJ OJ å> o o w " w Co '" o NNNNNNNNNNNNNNNNN 00000000000000000 NN~~~~~~~-"~~OOOOO ~owœ~O>O'I~WN~o~œ~o>~ '" -... ::f. ·w ... 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