The URL can be used to link to this page

Home My WebLink AboutIV.C Open Space Taxation Memorandum To: Planning and Community Development Committee From: Karen Scharer, Senior Planner, Planning, Building and Community Department Cindy Baker, Director of Planning Building and Community Department Date: March 17, 2009 Re: Washington State Open Space Taxation Introduce and discuss state law and adoption of an ordinance to establish city process for review of open space taxation requests. Background The Washington State Open Space Taxation Act, (RCW 84.34)enacted in 1970, allows property owners to request their open space lands be valued by the County Assessor at their current use rather than at their highest and best use. The Act states that it is in the best interest of the state to maintain, preserve, conserve, and otherwise continue in existence adequate open space lands to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the state and its citizens. When land is located within a City, an application is acted upon by the Joint Determining Authority (JDA) consisting of three members of the county legislative authority and three members of the city legislative authority. As provided in state law, applications for classification as “open space land” are filed with the county rather than the city. The JDA is charged with holding a public hearing and either approving or rejecting the application in whole or part. The JDA evaluates the requests based on the state criteria or criteria adopted by the county. The JDA may consider the benefits to the general welfare of preserving the current use of the property and may also require certain conditions be met including but not limited to granting of easements. For a summary of state requirements see attached - Washington State Department of Revenue Open Space Taxation Act Bulletin City Approval Process To consider current use requests for open space taxation of properties within that portion of Auburn in Pierce County, an ordinance is needed to establish city processes that are coordinated with Pierce County. The following three key elements will be addressed through ordinance adoption. Appointment of three City Council members to the Joint Determining Authority(JDA), a.k.a. Granting Authority. The JDA is comprised of three members from the Pierce County Page 1 of 2 Council and three members from the City Council to hold a hearing and act on the open space taxation applications (RCW 84.34.037). The appointment of PCDC members to the JDA and at least one alternate is recommended. Adoption of the Pierce County Public Benefit Rating System (PBRS). Adoption of the Pierce County PBRS will assist in providing consistent criteria and consistent evaluation of current use applications within the Pierce County portion of Auburn. See RCW 84.37.037 (3) and Pierce County PBRS Tables 2.114-1 and 2. Application Fee. RCW 84.34.030 provides authority for collection of a City fee for Current Use applications. Collection of the application fee is the responsibility of Pierce County per WAC 458-30-220. The proposed ordinance would reaffirm the “Miscellaneous Administration Decisions” fee of $500 as applicable to applications for open space taxation. This fee was passed by Council under Resolution No. 4424 (Auburn Fee Schedule). Attachments: Washington State Department of Revenue Open Space Taxation Act Bulletin RCW 84.34.020 (1) RCW 84.34.030 RCW 84.34.037 WAC 458-30-220. Pierce County PBRS Tables 2.114-1 and 2 Draft Ordinance Page 2 of 2 íÌ×ÎéÌÛÙ×èÛÄÛÈÓÍÎûÙÈ åûéôóîõèíîéèûè÷ø÷ìûêèï÷îèíöê÷æ÷îç÷òçî÷ èÔ×ÓÎÖÍÊÏÛÈÓÍÎÛÎØÓÎÉÈÊÇÙÈÓÍÎÉÓÎÈÔÓÉÚÊÍÙÔÇÊ×ÛÊ×ÈÍÚ×ÇÉ×ØÅÔ×ÎÛÌÌÐÃÓÎÕÖÍÊÛÉÉ×ÉÉÏ×ÎÈÍÎÈÔ× ÚÛÉÓÉÍÖÙÇÊÊ×ÎÈÇÉ×ÇÎØ×ÊÈÔ×©ÍÌ×ÎÉÌÛÙ×ÐÛÅÉ¨ÙÔÛÌÈ×Ê êùåÛÎØÙÔÛÌÈ×Ê åûù åÔÛÈÓÉÈÔ×íÌ×ÎéÌÛÙ×èÛÄÛÈÓÍÎûÙÈý èÔ×íÌ×ÎéÌÛÙ×èÛÄÛÈÓÍÎûÙÈ×ÎÛÙÈ×ØÓÎ ÛÐÐÍÅÉ ÌÊÍÌ×ÊÈÃÍÅÎ×ÊÉÈÍÔÛÆ×ÈÔ×ÓÊÍÌ×ÎÉÌÛÙ×ÖÛÊÏÛÎØ ÛÕÊÓÙÇÐÈÇÊÛÐÛÎØÈÓÏÚ×ÊÐÛÎØÉÆÛÐÇ×ØÛÈÈÔ×ÓÊÙÇÊÊ×ÎÈ ÇÉ×ÊÛÈÔ×ÊÈÔÛÎÛÈÈÔ×ÓÊÔÓÕÔ×ÉÈÛÎØÚ×ÉÈÇÉ×èÔ×ûÙÈ íÌ×ÎÉÌÛÙ×ÐÛÎØ ÉÈÛÈ×ÉÈÔÛÈÓÈÓÉÓÎÈÔ×Ú×ÉÈÓÎÈ×Ê×ÉÈÍÖÈÔ×ÉÈÛÈ×ÈÍ ÏÛÓÎÈÛÓÎÌÊ×É×ÊÆ×ÙÍÎÉ×ÊÆ×ÛÎØÍÈÔ×ÊÅÓÉ×ÙÍÎÈÓÎÇ× öÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØ ÓÎ×ÄÓÉÈ×ÎÙ×ÛØ×ËÇÛÈ×ÍÌ×ÎÉÌÛÙ×ÐÛÎØÉÖÍÊÈÔ× èÓÏÚ×ÊÐÛÎØ ÈÔ×ÇÉ×ÛÎØ×ÎÒÍÃÏ×ÎÈÍÖÎÛÈÇÊÛÐÊ×ÉÍÇÊÙ×ÉÛÎØÉÙ×ÎÓÙ Ú×ÛÇÈÃÖÍÊÈÔ××ÙÍÎÍÏÓÙÛÎØÉÍÙÓÛÐÅ×ÐÐÚ×ÓÎÕÍÖÈÔ× ÉÈÛÈ×ÛÎØÓÈÉÙÓÈÓÂ×ÎÉ íÌ×ÎÉÌÛÙ×ÐÛÎØ ÖìÊ×É×ÊÆ×ÔÓÉÈÍÊÓÙÉÓÈ×É ûÎÃÐÛÎØÛÊ×ÛÂÍÎ×ØÖÍÊÍÌ×ÎÉÌÛÙ×ÚÃ ÕìÊ×É×ÊÆ×ÆÓÉÇÛÐËÇÛÐÓÈÃÛÐÍÎÕÔÓÕÔÅÛÃÊÍÛØ ÚÃÛÎÃÙÓÈÃÍÊÙÍÇÎÈÃ ÛÎØÉÈÊ××ÈÙÍÊÊÓØÍÊÉÍÊÉÙ×ÎÓÙÆÓÉÈÛÉ ûÎÃÐÛÎØÛÊ×ÛÓÎÅÔÓÙÔÈÔ×ÌÊ×É×ÊÆÛÈÓÍÎÓÎÓÈÉÌÊ×É×ÎÈ Ôê×ÈÛÓÎÓÎÓÈÉÎÛÈÇÊÛÐÉÈÛÈ×ÈÊÛÙÈÉÍÖÐÛÎØÎÍÈÐ×ÉÉ ÇÉ×ÅÍÇÐØ ÈÔÛÎÍÎ×ÛÙÊ×ÉÓÈÇÛÈ×ØÓÎÛÎÇÊÚÛÎÛÊ×ÛÛÎØ ÍÌ×ÎÈÍÌÇÚÐÓÙÇÉ×ÍÎÉÇÙÔÙÍÎØÓÈÓÍÎÉÛÉÏÛÃÚ× ÛùÍÎÉ×ÊÆ×ÛÎØ×ÎÔÛÎÙ×ÎÛÈÇÊÛÐÍÊÉÙ×ÎÓÙ Ê×ÛÉÍÎÛÚÐÃÊ×ËÇÓÊ×ØÚÃÈÔ×Ð×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃ Ê×ÉÍÇÊÙ×É ÚìÊÍÈ×ÙÈÉÈÊ×ÛÏÉÍÊÅÛÈ×ÊÉÇÌÌÐÃ ÙìÊÍÏÍÈ×ÙÍÎÉ×ÊÆÛÈÓÍÎÍÖÉÍÓÐÉÅ×ÈÐÛÎØÉÚ×ÛÙÔ×É ÛÕÊÓÙÇÐÈÇÊÛÐÙÍÎÉ×ÊÆÛÈÓÍÎÐÛÎØ¨ÅÔÓÙÔÏ×ÛÎÉ×ÓÈÔ×Ê ÍÊÈÓØÛÐÏÛÊÉÔ×ÉûÉÛÙÍÎØÓÈÓÍÎÍÖÕÊÛÎÈÓÎÕÍÌ×Î Û ÌÇÊÌÍÉ×ÍÖÌÊÍÏÍÈÓÎÕÙÍÎÉ×ÊÆÛÈÓÍÎÍÖÅ×ÈÐÛÎØÉ Ø÷ÎÔÛÎÙ×ÈÔ×ÆÛÐÇ×ÈÍÈÔ×ÌÇÚÐÓÙÍÖÎ×ÓÕÔÚÍÊÓÎÕ Ú ÌÛÊÑÉÖÍÊ×ÉÈÉÅÓÐØÐÓÖ×ÌÊ×É×ÊÆ×ÉÎÛÈÇÊ× Ú××ÎÓÊÊ×ÆÍÙÛÚÐÃØ×ÆÍÈ×ØÈÍÛÇÉ×ÓÎÙÍÎÉÓÉÈ×ÎÈ Ê×É×ÊÆÛÈÓÍÎÉÍÊÉÛÎÙÈÇÛÊÓ×ÉÍÊÍÈÔ×ÊÍÌ×ÎÉÌÛÙ× ÅÓÈÔÛÕÊÓÙÇÐÈÇÊÛÐÇÉ×ÉÛÎØÈÔÛÈÔÛÉÛÔÓÕÔ ÌÍÈ×ÎÈÓÛÐÖÍÊÊ×ÈÇÊÎÓÎÕÈÍÙÍÏÏ×ÊÙÓÛÐÛÕÊÓÙÇÐÈÇÊ× ×÷ÎÔÛÎÙ×Ê×ÙÊ×ÛÈÓÍÎÍÌÌÍÊÈÇÎÓÈÓ×É öÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐ ûÎÃÌÛÊÙ×ÐÍÖÐÛÎØÈÔÛÈÓÉ ÏÇÐÈÓÌÐ×ÌÛÊÙ×ÐÉÍÖÐÛÎØÈÔÛÈÛÊ×ÙÍÎÈÓÕÇÍÇÉÛÎØÈÍÈÛÐÌÊÓÏÛÊÓÐÃÈÍÛÕÊÓÙÇÐÈÇÊÛÐÇÉ×ÉÛÎØÔÛÉÌÊÍØÇÙ×Ø ÛÕÊÍÉÉÓÎÙÍÏ×ÍÖ Ûø×ÆÍÈ×ØÌÊÓÏÛÊÓÐÃÈÍÈÔ×ÌÊÍØÇÙÈÓÍÎÍÖÐÓÆ×ÉÈÍÙÑ ÛìÊÓÍÊÈÍòÛÎÇÛÊÃ ÍÊÏÍÊ× ÍÊÛÕÊÓÙÇÐÈÇÊÛÐÙÍÏÏÍØÓÈÓ×ÉÖÍÊÙÍÏÏ×ÊÙÓÛÐ ÌÇÊÌÍÉ×É ÌÊ×Ù×ØÓÎÕÈÔ×ØÛÈ×ÍÖÛÌÌÐÓÙÛÈÓÍÎ Ú÷ÎÊÍÐÐ×ØÓÎÈÔ×Ö×Ø×ÊÛÐÙÍÎÉ×ÊÆÛÈÓÍÎÊ×É×ÊÆ× ÌÊÍÕÊÛÏùêìÍÊÓÈÉÉÇÙÙ×ÉÉÍÊÛØÏÓÎÓÉÈ×Ê×ØÚÃ ÚíÎÍÊÛÖÈ×ÊòÛÎÇÛÊÃ ÍÊÏÍÊ×Ì×Ê ÈÔ×çÎÓÈ×ØéÈÛÈ×Éø×ÌÛÊÈÏ×ÎÈÍÖûÕÊÓÙÇÐÈÇÊ× ÈÔÛÎ ÛÙÊ×ÉÓÉØ×ÆÍÈ×ØÌÊÓÏÛÊÓÐÃÈÍÛÕÊÓÙÇÐÈÇÊÛÐ ©öÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØ¨ÛÐÉÍÓÎÙÐÇØ×ÉÛÎÃ ÇÉ×ÉÛÎØÔÛÉÌÊÍØÇÙ×ØÛÕÊÍÉÉÓÎÙÍÏ××ËÇÓÆÛÐ×ÎÈÈÍ ÍÖÈÔ×É× ÛìÊÓÍÊÈÍòÛÎÇÛÊÃ ÍÊÏÍÊ×Ì×Ê ÛóÎÙÓØ×ÎÈÛÐÇÉ×ÉÙÍÏÌÛÈÓÚÐ×ÅÓÈÔÛÕÊÓÙÇÐÈÇÊÛÐ ÌÇÊÌÍÉ×ÉÓÎÙÐÇØÓÎÕÅ×ÈÐÛÎØÌÊ×É×ÊÆÛÈÓÍÎ Ã×ÛÊÉÌÊ×Ù×ØÓÎÕÈÔ×ØÛÈ×ÍÖÛÌÌÐÓÙÛÈÓÍÎÖÍÊ ÌÊÍÆÓØ×ØÉÇÙÔÇÉ×ØÍ×ÉÎÍÈ×ÄÙ××Ø ÚíÎÍÊÛÖÈ×ÊòÛÎÇÛÊÃ ÚðÛÎØÍÎÅÔÓÙÔÛÌÌÇÊÈ×ÎÛÎÙ×ÉÎ×Ù×ÉÉÛÊÃÖÍÊ ÌÊÍØÇÙÈÓÍÎÌÊ×ÌÛÊÛÈÓÍÎÍÊÉÛÐ×ÍÖÛÕÊÓÙÇÐÈÇÊÛÐ ÌÊ×Ù×ØÓÎÕÈÔ×ØÛÈ×ÍÖÛÌÌÐÓÙÛÈÓÍÎÖÍÊ ÌÊÍØÇÙÈÉ×ÄÓÉÈÓÎÙÍÎÒÇÎÙÈÓÍÎÅÓÈÔÈÔ×ÐÛÎØÉ ÌÊÍØÇÙÓÎÕÉÇÙÔÌÊÍØÇÙÈÉ Ù ÓÉÛÎÓÎÈ×ÕÊÛÐÌÛÊÈÍÖÈÔ×ÖÛÊÏÓÎÕÍÌ×ÊÛÈÓÍÎÉ ÛÙÊ×É©ÕÊÍÉÉÓÎÙÍÏ×ÖÊÍÏÛÕÊÓÙÇÐÈÇÊÛÐÇÉ×É¨ÓÎÙÐÇØ×É ÚÇÈÓÉÎÍÈÐÓÏÓÈ×ØÈÍÈÔ×ÅÔÍÐ×ÉÛÐ×ÆÛÐÇ×ÍÖÛÕÊÓÙÇÐÈÇÊÛÐ ØðÛÎØÍÎÅÔÓÙÔÔÍÇÉÓÎÕÖÍÊ×ÏÌÐÍÃ××ÉÛÎØÈÔ× ÌÊÓÎÙÓÌÛÐÌÐÛÙ×ÍÖÊ×ÉÓØ×ÎÙ×ÍÖÈÔ×ÖÛÊÏÍÌ×ÊÛÈÍÊ ÌÊÍÕÊÛÏÉ ÍÊÍÅÎ×ÊÓÉÉÓÈ×ØÌÊÍÆÓØ×ØÈÔ×ÇÉ×ÍÖÈÔ×ÔÍÇÉÓÎÕ ÐÛÎØÖÍÊÛÕÊÓÙÇÐÈÇÊÛÐÌÇÊÌÍÉ×ÉÛÎØÌÊÍÆÓØ×ØÈÔÛÈ èÓÏÚ×ÊÐÛÎØ ÛÙÊ×ÉÅÔÓÙÔÓÉÍÊÛÊ×Ø×ÆÍÈ×ØÌÊÓÏÛÊÓÐÃÈÍÈÔ×ÕÊÍÅÈÔÛÎØ ÔÛÊÆ×ÉÈÍÖÈÓÏÚ×ÊÖÍÊÙÍÏÏ×ÊÙÓÛÐÌÇÊÌÍÉ×ÉèÓÏÚ×ÊÐÛÎØ Ï×ÛÎÉÈÔ×ÐÛÎØÍÎÐÃÛÎØØÍ×ÉÎÍÈÓÎÙÐÇØ×ÛÊ×ÉÓØ×ÎÈÓÛÐ ÔÍÏ×ÉÓÈ×èÔ×È×ÊÏÓÎÙÐÇØ×ÉÐÛÎØÇÉ×ØÖÍÊÓÎÙÓØ×ÎÈÛÐÇÉ×É ÈÔÛÈÛÊ×ÙÍÏÌÛÈÓÚÐ×ÅÓÈÔÈÔ×ÕÊÍÅÓÎÕÛÎØÔÛÊÆ×ÉÈÓÎÕÍÖ ÈÓÏÚ×ÊÚÇÈÎÍÏÍÊ×ÈÔÛÎ Ì×ÊÙ×ÎÈÍÖÈÔ×ÐÛÎØÏÛÃÚ× ÇÉ×ØÖÍÊÉÇÙÔÓÎÙÓØ×ÎÈÛÐÇÉ×ÉóÈÛÐÉÍÓÎÙÐÇØ×ÉÈÔ×ÐÛÎØÍÎ ÅÔÓÙÔÛÌÌÇÊÈ×ÎÛÎÙ×ÉÎ×Ù×ÉÉÛÊÃÖÍÊÈÔ×ÌÊÍØÇÙÈÓÍÎ ÌÊ×ÌÛÊÛÈÓÍÎÍÊÉÛÐ×ÍÖÈÔ×ÈÓÏÚ×ÊÌÊÍØÇÙÈÉ×ÄÓÉÈÓÎ ÙÍÎÒÇÎÙÈÓÍÎÅÓÈÔÐÛÎØÌÊÍØÇÙÓÎÕÈÔ×É×ÌÊÍØÇÙÈÉ åÔÍÏÛÃÛÌÌÐÃý óÖÛÙÍÏÌÊ×Ô×ÎÉÓÆ×ÌÐÛÎÔÛÉÚ××ÎÛØÍÌÈ×ØÚÃÛÎÃÙÓÈÃ ÍÊÙÍÇÎÈÃÛÎØÂÍÎ×ØÛÙÙÍÊØÓÎÕÐÃÛÎÛÌÌÐÓÙÛÈÓÍÎÖÍÊ ûÎÍÅÎ×ÊÍÊÙÍÎÈÊÛÙÈÌÇÊÙÔÛÉ×ÊÏÛÃÛÌÌÐÃÖÍÊÙÇÊÊ×ÎÈ ÇÉ×ÛÉÉ×ÉÉÏ×ÎÈÇÎØ×ÊÈÔ×ÍÌ×ÎÉÌÛÙ×ÐÛÅôÍÅ×Æ×ÊÛÐÐ ÉÛÏ×ÏÛÎÎ×ÊÓÎÅÔÓÙÔÛÎÛÏ×ÎØÏ×ÎÈÈÍÈÔ× ÍÅÎ×ÊÉÍÊÙÍÎÈÊÛÙÈÌÇÊÙÔÛÉ×ÊÉÏÇÉÈÉÓÕÎÈÔ×ÛÌÌÐÓÙÛÈÓÍÎ ÙÍÏÌÊ×Ô×ÎÉÓÆ×ÌÐÛÎÓÉÌÊÍÙ×ÉÉ×ØóÖÈÔ×Ê×ÓÉÎÍ ÙÍÏÌÊ×Ô×ÎÉÓÆ×ÐÛÎØÇÉ×ÌÐÛÎÛÌÇÚÐÓÙÔ×ÛÊÓÎÕÍÎÈÔ× ÛÌÌÐÓÙÛÈÓÍÎÅÓÐÐÚ×ÙÍÎØÇÙÈ×ØÚÇÈÛÎÍÈÓÙ×ÛÎÎÍÇÎÙÓÎÕ åÔ×ÎÏÛÃóÛÌÌÐÃý ÈÔ×Ô×ÛÊÓÎÕÏÇÉÈÚ×ÌÇÚÐÓÉÔ×ØÛÈÐ×ÛÉÈ ØÛÃÉÌÊÓÍÊÈÍ ÈÔ×Ô×ÛÊÓÎÕ ØÇÊÓÎÕÈÔ×Ã×ÛÊÖÊÍÏòÛÎÇÛÊÃÈÔÊÍÇÕÔø×Ù×ÏÚ×Ê èÔ×ÕÊÛÎÈÓÎÕÛÇÈÔÍÊÓÈÃ×ÓÈÔ×ÊÛÌÌÊÍÆ×ÉÍÊÊ×Ò×ÙÈÉÈÔ× ùÇÊÊ×ÎÈÇÉ×ÆÛÐÇÛÈÓÍÎÛÉÉ×ÉÉÏ×ÎÈÚ×ÕÓÎÉÍÎòÛÎÇÛÊÃ ÛÌÌÐÓÙÛÈÓÍÎÓÎÅÔÍÐ×ÍÊÓÎÌÛÊÈÅÓÈÔÓÎÉÓÄÏÍÎÈÔÉÍÖ Ê×Ù×ÓÆÓÎÕÈÔ×ÛÌÌÐÓÙÛÈÓÍÎóÎØ×È×ÊÏÓÎÓÎÕÅÔ×ÈÔ×ÊÛÎ åÔ×Ê×ØÍóÕ×ÈÈÔ×ÛÌÌÐÓÙÛÈÓÍÎý ÉÔÍÇÐØÚ×ÛÌÌÊÍÆ×ØÍÊØÓÉÛÌÌÊÍÆ×ØÈÔ×ÕÊÛÎÈÓÎÕ ûÌÌÐÓÙÛÈÓÍÎÖÍÊÏÉÛÊ×ÛÆÛÓÐÛÚÐ×ÖÊÍÏÈÔ×ÙÍÇÎÈÃ Å×ÐÖÛÊ×ÍÖÌÊ×É×ÊÆÓÎÕÈÔ×ÙÇÊÊ×ÎÈÇÉ×ÍÖÈÔ×ÌÊÍÌ×ÊÈÃ èÔ×ÃÏÛÃÊ×ËÇÓÊ×ÈÔÛÈÙ×ÊÈÛÓÎÙÍÎØÓÈÓÍÎÉÚ×Ï×È ê×Æ×ÎÇ×ªÉÅ×ÚÉÓÈ×ÛÈ ÔÈÈÌ ØÍÊÅÛÕÍÆ ÓÎÙÐÇØÓÎÕÚÇÈÎÍÈÐÓÏÓÈ×ØÈÍÈÔ×ÕÊÛÎÈÓÎÕÍÖ×ÛÉ×Ï×ÎÈÉ óÖÈÔ×ÛÌÌÐÓÙÛÈÓÍÎÓÉÛÌÌÊÍÆ×ØÓÎÅÔÍÐ×ÍÊÓÎÌÛÊÈÈÔ× ØÛÈ×É×ÎØÛÎíÌ×ÎéÌÛÙ×èÛÄÛÈÓÍÎûÕÊ××Ï×ÎÈÈÍÈÔ× ÈÔ×ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃ ÛÎØÙÍÎØÓÈÓÍÎÉÓÏÌÍÉ×ØèÔ×ÛÌÌÐÓÙÛÎÈÏÛÃÛÙÙ×ÌÈÍÊ ûÎÛÌÌÐÓÙÛÈÓÍÎÖÍÊÖÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØ Ê×Ò×ÙÈÈÔ×ÛÕÊ××Ï×ÎÈóÖÈÔ×ÛÌÌÐÓÙÛÎÈÛÙÙ×ÌÈÉÔ×ÍÊÉÔ× ÏÇÉÈÉÓÕÎÛÎØÊ×ÈÇÊÎÈÔ×ÛÕÊ××Ï×ÎÈÈÍÈÔ×ÕÊÛÎÈÓÎÕ ÅÔ×Ê×ÈÔ×ÌÊÍÌ×ÊÈÃÓÉÐÍÙÛÈ×Ø ÛÇÈÔÍÊÓÈÃÅÓÈÔÓÎ ØÛÃÉÛÖÈ×ÊÈÔ×ÏÛÓÐÓÎÕÍÖÈÔ× ÛÕÊ××Ï×ÎÈ ÈÔ×ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃèÓÏÚ×ÊÐÛÎØÛÌÌÐÓÙÛÈÓÍÎÉ Ê×ÆÓ×ÅÛÚÐ×ÍÎÐÃÖÍÊÛÊÚÓÈÊÛÊÃÛÎØÙÛÌÊÓÙÓÍÇÉÛÙÈÓÍÎÉ óÉÈÔ×Ê×ÛÎÛÌÌÐÓÙÛÈÓÍÎÖ××ý ûÌÌ×ÛÐÙÛÎÚ×ÏÛØ×ÍÎÐÃÈÍÈÔ×ÉÇÌ×ÊÓÍÊÙÍÇÊÈÍÖÈÔ× èÔ×ÙÓÈÃÍÊÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃÏÛÃÛÈÈÔ×ÓÊ ØÓÉÙÊ×ÈÓÍÎ×ÉÈÛÚÐÓÉÔÛÌÊÍÙ×ÉÉÓÎÕÖ××ÈÍÛÙÙÍÏÌÛÎÃ×ÛÙÔ åÓÈÔÓÎ ÛÌÌÐÓÙÛÈÓÍÎéÇÙÔÖ××ÉÔÛÐÐÚ×ÓÎÛÎÛÏÍÇÎÈÈÔÛÈ ÐÛÎØÖÊÍÏÈÔ×ÕÊÛÎÈÓÎÕÛÇÈÔÍÊÓÈÃÈÔ×ÛÉÉ×ÉÉÍÊÉÇÚÏÓÈÉ Ê×ÛÉÍÎÛÚÐÃÙÍÆ×ÊÉÈÔ×ÌÊÍÙ×ÉÉÓÎÕÙÍÉÈÉÍÖÈÔ×ÛÌÌÐÓÙÛÈÓÍÎ ÉÇÙÔÎÍÈÓÙ×ÈÍÈÔ×ÙÍÇÎÈÃÛÇØÓÈÍÊÖÍÊÊ×ÙÍÊØÓÎÕÓÎÈÔ× ÌÐÛÙ×ÛÎØÏÛÎÎ×ÊÌÊÍÆÓØ×ØÖÍÊÈÔ×ÌÇÚÐÓÙÊ×ÙÍÊØÓÎÕ ÍÖÉÈÛÈ×ÈÛÄÐÓ×ÎÉÍÎÊ×ÛÐÌÊÍÌ×ÊÈÃ ùÇÊÊ×ÎÈÇÉ×ÆÛÐÇÛÈÓÍÎÅÓÐÐÚ×ÕÓÎÍÎòÛÎÇÛÊÃÍÖÈÔ×Ã×ÛÊ ÉÌÛÙ×ÐÛÎØ¨ÛÊ×ÏÛØ×ÈÍÈÔ×ÛÌÌÊÍÌÊÓÛÈ×ÛÕ×ÎÙÃÍÊ ÔÛÉÚ××ÎÕÊÛÎÈ×Ø ÓÉÐÍÙÛÈ×ØÓÎÈÔ×ÙÍÇÎÈÃªÉÇÎÓÎÙÍÊÌÍÊÛÈ×ØÛÊ×ÛÈÔ× ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃÓÉÈÔ×ÕÊÛÎÈÓÎÕÛÇÈÔÍÊÓÈÃÍÎ ÈÔ×ÛÌÌÐÓÙÛÈÓÍÎóÖÈÔ×ÐÛÎØÓÉÐÍÙÛÈ×ØÅÓÈÔÓÎÛÙÓÈÃÍÊ ÈÍÅÎÈÔ×ÛÌÌÐÓÙÛÈÓÍÎÓÉÛÙÈ×ØÇÌÍÎÚÃÛÒÍÓÎÈÙÍÇÎÈÃ ÙÓÈÃ Ð×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃÙÍÎÉÓÉÈÓÎÕÍÖÈÔÊ××Ï×ÏÚ×ÊÉÍÖÈÔ× ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃÛÎØÈÔÊ××Ï×ÏÚ×ÊÉÍÖÈÔ× ÙÓÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃ ôÍÅØÍóÛÌÌ×ÛÐÛØ×ÎÓÛÐÍÖÏÃÖÛÊÏ ÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÛÌÌÐÓÙÛÈÓÍÎý óÖÈÔ×ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃÔÛÉ×ÉÈÛÚÐÓÉÔ×ØÛ èÔ×ÍÅÎ×ÊÏÛÃÛÌÌ×ÛÐÈÔ×ÛÉÉ×ÉÉÍÊªÉØ×ÎÓÛÐÈÍÈÔ×ÚÍÛÊØ ÍÖ×ËÇÛÐÓÂÛÈÓÍÎÓÎÈÔ×ÙÍÇÎÈÃÅÔ×Ê×ÈÔ×ÌÊÍÌ×ÊÈÃÓÉ ÉÃÉÈ×ÏÕÍÆ×ÊÎÈÔ××ÐÓÕÓÚÓÐÓÈÃÍÖÈÔ×ÐÛÎØÉØ×ÉÙÊÓÚ×ØÓÎ ØÛÃÉÛÖÈ×ÊÈÔ×ÏÛÓÐÓÎÕÍÖÈÔ×ÎÍÈÓÙ×ÍÖØ×ÎÓÛÐÍÊÅÓÈÔÓÎ ÙÇÊÊ×ÎÈÇÉ×ÆÛÐÇÛÈÓÍÎÍÖÈÔÛÈÐÛÎØÛÈÓÏ×ÐÓÏÓÈÍÖÇÌÈÍ ØÛÃÉÛØÍÌÈ×ØÚÃÈÔ×ÙÍÇÎÈÃ Ð×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃÅÔÓÙÔ×Æ×ÊÓÉÐÛÈ×Ê ÙÇÊÊ×ÎÈÇÉ×ÛÌÌÐÓÙÛÈÓÍÎÉÅÓÐÐÚ×ÊÛÈ×ØÇÎØ×ÊÈÔ×Î×Å ÛÙÙÍÊØÓÎÕÈÍÈÔ×ÊÛÈÓÎÕÉÃÉÈ×ÏåÓÈÔÓÎ ØÛÃÉÛÖÈ×Ê ê×ËÇÓÊ×ÉÖÍÊ×ÉÈÏÛÎÛÕ×Ï×ÎÈÌÐÛÎ ÛÊ×ÏÛØ×ÈÍÈÔ×ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ×ÛÇÈÔÍÊÓÈÃûÈÓÏÚ×Ê ÏÛÎÛÕ×Ï×ÎÈÌÐÛÎÓÉÊ×ËÇÓÊ×ØÛÈÈÔ×ÈÓÏ×ÍÖÛÌÌÐÓÙÛÈÓÍÎ ÛÌÌÐÓÙÛÈÓÍÎÍÖÛØØÓÈÓÍÎÛÐÈÛÄÍÊÌ×ÎÛÐÈÃ ÍÊÅÔ×ÎÛÉÛÐ×ÍÊÈÊÛÎÉÖ×ÊÍÖÈÓÏÚ×ÊÐÛÎØÍÙÙÇÊÉÛÎØ ÛÎÍÈÓÙ×ÍÖÙÍÎÈÓÎÇÛÎÙ×ÓÉÉÓÕÎ×Ø ìÇÚÐÓÙÔ×ÛÊÓÎÕ ÛÉÖÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÅÓÈÔØÇ×Ê×ÕÛÊØÈÍÛÐÐÊ×Ð×ÆÛÎÈ ÅÓÈÔÓÎÉÓÄÏÍÎÈÔÉÍÖÊ×Ù×ÓÆÓÎÕÈÔ×ÛÌÌÐÓÙÛÈÓÍÎ ×ÆÓØ×ÎÙ×ÛÎØÏÛÃÛÌÌÊÍÆ×ÈÔ×ÛÌÌÐÓÙÛÈÓÍÎÓÎÅÔÍÐ×ÍÊ ûÌÌÊÍÆÛÐÍÊØ×ÎÓÛÐÍÖÛÎÛÌÌÐÓÙÛÈÓÍÎÓÉÛÐ×ÕÓÉÐÛÈÓÆ× ÏÛÃÊ×ËÇÓÊ×ÛÌÌÐÓÙÛÎÈÉÈÍÌÊÍÆÓØ×ØÛÈÛÊ×ÕÛÊØÓÎÕÈÔ×ÇÉ× Ø×È×ÊÏÓÎÛÈÓÍÎÛÎØÓÉÊ×ÆÓ×ÅÛÚÐ×ÍÎÐÃÖÍÊÛÊÚÓÈÊÛÊÃÛÎØ ÍÖÉÇÙÔÐÛÎØÓÎÙÐÇØÓÎÕÈÔ×ÌÊÍØÇÙÈÓÆÓÈÃÍÖÈÃÌÓÙÛÐÙÊÍÌÉ ÙÛÌÊÓÙÓÍÇÉÛÙÈÓÍÎûÌÌ×ÛÐÙÛÎÚ×ÏÛØ×ÍÎÐÃÈÍÈÔ× ÉÛÐ×ÉÊ×Ù×ÓÌÈÉÖ×Ø×ÊÛÐÓÎÙÍÏ×ÈÛÄÊ×ÈÇÊÎÉÍÈÔ×ÊÊ×ÐÛÈ×Ø ÉÇÌ×ÊÓÍÊÙÍÇÊÈÍÖÈÔ×ÙÍÇÎÈÃÅÔ×Ê×ÈÔ×ÛÌÌÐÓÙÛÈÓÍÎÅÛÉ ÓÎÙÍÏ×ÛÎØ×ÄÌ×ÎÉ×ØÛÈÛÛÎØÛÎÃÍÈÔ×ÊÓÎÖÍÊÏÛÈÓÍÎ Ê×Ð×ÆÛÎÈÈÍÈÔ×ÛÌÌÐÓÙÛÈÓÍÎ ÍÖ×ÛÉ×Ï×ÎÈÉÖÍÊÈÓÏÚ×ÊÐÛÎØ èÔ×ÛÌÌÐÓÙÛÈÓÍÎÅÓÐÐÚ×ÙÍÎÉÓØ×Ê×ØÛÌÌÊÍÆ×ØÇÎÐ×ÉÉÈÔ× èÔ×ÛÌÌÐÓÙÛÈÓÍÎÖÍÊÏÊ×ËÇÓÊ×ÉÓÎÖÍÊÏÛÈÓÍÎÛÚÍÇÈÛÖÍÊ×ÉÈ ÍÖÈÔ×Ã×ÛÊÖÍÐÐÍÅÓÎÕÈÔ×Ã×ÛÊÈÔ×ÛÌÌÐÓÙÛÈÓÍÎÅÛÉÏÛØ× ØÓÉ×ÛÉ×ÙÍÎÈÊÍÐÅ××ØÙÍÎÈÊÍÐÛÎØÛÎÃÍÈÔ×ÊÉÇÏÏÛÊÃ ÍÖ×ÄÌ×ÊÓ×ÎÙ×ÛÎØÛÙÈÓÆÓÈÃÈÔÛÈÉÇÌÌÍÊÈÉÈÔ×ÕÊÍÅÈÔÛÎØ ÔÛÊÆ×ÉÈÍÖÈÓÏÚ×ÊÖÍÊÙÍÏÏ×ÊÙÓÛÐÌÇÊÌÍÉ× ÈÔ×ÙÍÇÎÈÃÛÇØÓÈÍÊÖÍÊÌÇÚÐÓÙÊ×ÙÍÊØÓÎÕÍÖÈÔ×ÈÛÄÐÓ×Î ÍÎÊ×ÛÐÌÊÍÌ×ÊÈÃ åÔÛÈÓÉÛ©ÖÛÊÏÛØÆÓÉÍÊÃÙÍÏÏÓÈÈ××¨ý Ï×ÏÚ×ÊÙÍÏÏÓÈÈ××Ê×ÌÊ×É×ÎÈÓÎÕÈÔ×ÛÙÈÓÆ×ÖÛÊÏÓÎÕ ÙÍÏÏÇÎÓÈÃÅÓÈÔÓÎÈÔ×ÙÍÇÎÈÃÈÍÉ×ÊÆ×ÓÎÛÎÛØÆÓÉÍÊÃ ÙÛÌÛÙÓÈÃÈÍÈÔ×ÛÉÉ×ÉÉÍÊÓÎÓÏÌÐ×Ï×ÎÈÓÎÕÛÉÉ×ÉÉÏ×ÎÈ ÕÇÓØ×ÐÓÎ×ÉÛÉ×ÉÈÛÚÐÓÉÔ×ØÚÃÈÔ×ø×ÌÛÊÈÏ×ÎÈÍÖê×Æ×ÎÇ× ÖÍÊÈÔ×ÛÉÉ×ÉÉÏ×ÎÈÍÖÍÌ×ÎÉÌÛÙ×ÖÛÊÏÉÛÎØÛÕÊÓÙÇÐÈÇÊÛÐ ÐÛÎØÉÛÎØÈÓÏÚ×ÊÐÛÎØÉ ûÊ×ÈÔ×Ê×ÛØØÓÈÓÍÎÛÐÊ×ËÇÓÊ×Ï×ÎÈÉÍÎÙ× Ú××ÎÛÌÌÊÍÆ×Øý ÛÕÊÓÙÇÐÈÇÊÛÐÍÊÈÓÏÚ×ÊÐÛÎØÓÉÛÉÉ×ÉÉ×ØÛÈÓÈÉÙÇÊÊ×ÎÈÇÉ× ÆÛÐÇ×ÛÎØÌÐÛÙ×ØÍÎÈÔ×ÛÉÉ×ÉÉÏ×ÎÈÊÍÐÐÉÓÎÈÔ×Ã×ÛÊ ÖÍÐÐÍÅÓÎÕÈÔ×Ã×ÛÊÍÖÛÌÌÐÓÙÛÈÓÍÎ Ã×ÛÊÖÍÐÐÍÅÓÎÕÈÔ×Ã×ÛÊÈÔ×ÐÛÎØÅÛÉÆÛÐÇ×ØÛÈÓÈÉÙÇÊÊ×ÎÈ ûÖÈ×ÊÕÓÆÓÎÕÈÔ×ÍÅÎ×ÊÅÊÓÈÈ×ÎÎÍÈÓÙ×ÛÎØÛÎÍÌÌÍÊÈÇÎÓÈÃ ÇÉ×ÛÎØÌÐÛÙ×ØÍÎÈÔ×ÛÉÉ×ÉÉÏ×ÎÈÊÍÐÐÉ ÈÍÚ×Ô×ÛÊØÈÔ×ÛÉÉ×ÉÉÍÊÏÛÃØ×È×ÊÏÓÎ×ÈÔÛÈÛÐÐ ÍÊÛÌÍÊÈÓÍÎÍÖÈÔ×ÐÛÎØÎÍÐÍÎÕ×ÊÏ××ÈÉÈÔ×ÙÊÓÈ×ÊÓÛ ÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØÍÊÈÓÏÚ×ÊÐÛÎØÓÈÏÇÉÈÊ×ÏÛÓÎÇÎØ×Ê Ø×È×ÊÏÓÎ×Øý ÖÍÊÛÈÐ×ÛÉÈ èÔ×ÛÉÉ×ÉÉÍÊÓÉÊ×ËÇÓÊ×ØÈÍÏÛÓÎÈÛÓÎÈÅÍÆÛÐÇ×ÉÖÍÊ×ÛÙÔ Ã×ÛÊÌ×ÊÓÍØÇÎÈÓÐÛÊ×ËÇ×ÉÈÖÍÊ ÙÍÏÏÍÎÐÃÊ×Ö×ÊÊ×ØÈÍÛÉÈÔ×©ÖÛÓÊÏÛÊÑ×ÈÆÛÐÇ×¨èÔ× ÅÓÈÔØÊÛÅÛÐÓÉÏÛØ×ÚÃÈÔ×ÍÅÎ×ÊÈÔ×ÇÉ×ÍÖÐÛÎØÎÍ É×ÙÍÎØÓÉÈÔ×ÙÇÊÊ×ÎÈÇÉ×ÐÛÎØÆÛÐÇ×ÚÛÉ×ØÍÎÓÈÉÌÊ×É×ÎÈ ÐÍÎÕ×ÊÙÍÏÌÐÓ×ÉÍÊÈÔ×ÍÅÎ×ÊÉÔÓÌÔÛÉÙÔÛÎÕ×ØÛÎØÈÔ× Î×ÅÍÅÎ×ÊÔÛÉÎÍÈÉÓÕÎ×ØÛîÍÈÓÙ×ÍÖùÍÎÈÓÎÇÛÎÙ×èÔ× ÖÍÊØ×È×ÊÏÓÎÓÎÕÈÔ×ÆÛÐÇ×ÍÖÍÌ×ÎÉÌÛÙ×ÐÛÎØÉÓÉÉÌ×ÐÐ×Ø ÍÇÈÓÎÉÈÛÈÇÈ×èÔ×ÛÉÉ×ÉÉÍÊÙÍÎÉÓØ×ÊÉÍÎÐÃÈÔ×ÇÉ×ÈÍ ÛÇØÓÈÍÊÓÎÈÔ×ÉÛÏ×ÏÛÎÎ×ÊÛÉÈÔ×Ê×ÙÍÊØÓÎÕÍÖÉÈÛÈ×ÈÛÄ ÅÔÓÙÔÉÇÙÔÌÊÍÌ×ÊÈÃÓÉÙÇÊÊ×ÎÈÐÃÛÌÌÐÓ×ØÛÎØØÍ×ÉÎÍÈ ÐÓ×ÎÉÍÎÊ×ÛÐÌÊÍÌ×ÊÈÃûØØÓÈÓÍÎÛÐÈÛÄÓÎÈ×Ê×ÉÈÛÎØ ÙÍÎÉÓØ×ÊÌÍÈ×ÎÈÓÛÐÇÉ×ÉÍÖÉÇÙÔÌÊÍÌ×ÊÈÃ Ì×ÎÛÐÈÓ×ÉÅÓÐÐÛÌÌÐÃÓÖÛÎ×ÛÊÐÃÅÓÈÔØÊÛÅÛÐÖÊÍÏ íÌ×ÎÉÌÛÙ×ÐÛÎØÐÍÙÛÈ×ØÅÓÈÔÓÎÛÙÍÇÎÈÃÈÔÛÈÔÛÉ ÓÎÈ×Ê×ÉÈÛÎØÓÎÉÍÏ×ÙÛÉ×ÉÌ×ÎÛÐÈÓ×ÉÅÓÐÐÛÌÌÐÃÓÖÈÔ× ÆÛÐÇ×ØÛÙÙÍÊØÓÎÕÈÍÈÔ×ÙÊÓÈ×ÊÓÛÍÖÈÔ×ÊÛÈÓÎÕÉÃÉÈ×Ï ÐÛÎØÓÉÊ×ÏÍÆ×ØÚÃÈÔ×ÛÉÉ×ÉÉÍÊÖÍÊÖÛÓÐÇÊ×ÈÍÏ××È óÎÈÔ×ÛÚÉ×ÎÙ×ÍÖÛÊÛÈÓÎÕÉÃÉÈ×ÏÈÔ×ÆÛÐÇÛÈÓÍÎÅÓÐÐ Ú×ÎÍÐ×ÉÉÈÔÛÎÈÔÛÈÖÍÊÖÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØ ÓÉÎÍÈÉÓÕÎ×ØÅÔ×ÎÐÛÎØÓÉÉÍÐØÍÊÈÊÛÎÉÖ×ÊÊ×Ø óÎØ×È×ÊÏÓÎÓÎÕÈÔ×ÙÇÊÊ×ÎÈÇÉ×ÆÛÐÇ×ÍÖÖÛÊÏÛÎØ ÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØÈÔ×ÛÉÉ×ÉÉÍÊÙÍÎÉÓØ×ÊÉÈÔ××ÛÊÎÓÎÕ ÍÊÌÊÍØÇÙÈÓÆ×ÙÛÌÛÙÓÈÃÍÖÙÍÏÌÛÊÛÚÐ×ÐÛÎØÉÖÊÍÏ óÖÓÎÈ×ÎØÓÎÕÈÍÅÓÈÔØÊÛÅÛÐÐÍÊÛÌÍÊÈÓÍÎÍÖÈÔ×ÐÛÎØÖÊÍÏ ÙÊÍÌÉÕÊÍÅÎÏÍÉÈÈÃÌÓÙÛÐÐÃÓÎÈÔ×ÛÊ×ÛÛÆ×ÊÛÕ×ØÍÆ×Ê Ã×ÛÊÉÈÔ×ÍÅÎ×ÊÏÇÉÈÕÓÆ×ÈÔ× ÙÍÇÎÈÃÛÉÉ×ÉÉÍÊÈÅÍÃ×ÛÊÉÌÊÓÍÊÎÍÈÓÙ×èÔÓÉÎÍÈÓÙ×ÙÛÎ ÙÛÌÛÙÓÈÃÓÉÈÔ×©Î×ÈÙÛÉÔÊ×ÎÈÛÐ¨ÛÎØÓÉÙÛÌÓÈÛÐÓÂ×Ø ÚÃÛ©ÊÛÈ×ÍÖÓÎÈ×Ê×ÉÈ¨ÙÔÛÊÕ×ØÍÎÐÍÎÕÈ×ÊÏÐÍÛÎÉ É×ÙÇÊ×ØÚÃÛÏÍÊÈÕÛÕ×ÍÎÖÛÊÏÍÊÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØ ÌÐÇÉÛÙÍÏÌÍÎ×ÎÈÖÍÊÌÊÍÌ×ÊÈÃÈÛÄ×É èÓÏÚ×ÊÐÛÎØÓÉÆÛÐÇ×ØÛÙÙÍÊØÓÎÕÈÍÛÉÙÔ×ØÇÐ× ÌÊ×ÌÛÊ×ØÚÃÈÔ×ø×ÌÛÊÈÏ×ÎÈÍÖê×Æ×ÎÇ×ÖÍÊÈÔ× èÓÏÚ×ÊèÛÄÐÛÅÙÔÛÌÈ×Ê êùå ôÍÅÛÊ×ÈÛÄ×ÉÛÉÉ×ÉÉ×ØÓÖÏÃÌÊÍÌ×ÊÈÃ ÈÍÅÓÈÔØÊÛÅý çÌÍÎÊ×Ù×ÓÌÈÍÖÛÊ×ËÇ×ÉÈÖÍÊÅÓÈÔØÊÛÅÛÐÈÔ×ÛÉÉ×ÉÉÍÊûÉÉ×ÉÉ×ØÆÛÐÇÛÈÓÍÎÚ×ÖÍÊ×ÛÎØÛÖÈ×ÊÊ×ÏÍÆÛÐÍÖ ÌÛÊÈÍÖÈÔ×Ã×ÛÊÈÍÅÔÓÙÔ×ÛÙÔÛÉÉ×ÉÉ×ØÆÛÐÇÛÈÓÍÎÛÌÌÐÓ×É óÖÈÔ×ÛÉÉ×ÉÉÍÊÊ×ÏÍÆ×ÉÏÃÐÛÎØ ÆÛÐÇ×ÖÍÊÈÔ×ÐÛÉÈÉ×Æ×ÎÃ×ÛÊÉÌÐÇÉÓÎÈ×Ê×ÉÈÛÈÈÔ×åÓÈÔÓÎ ØÛÃÉÛÖÈ×ÊÈÔ×ÐÛÎØÓÉÊ×ÏÍÆ×ØÖÊÍÏ ÉÈÛÈÇÈÍÊÃÊÛÈ×ÙÔÛÊÕ×ØÍÎØ×ÐÓÎËÇ×ÎÈÌÊÍÌ×ÊÈÃÈÛÄ×É ÅÊÓÈÓÎÕ×ÄÌÐÛÓÎÓÎÕÈÔ×Ê×ÛÉÍÎÉÖÍÊÊ×ÏÍÆÛÐèÔ×ÍÅÎ×Ê ÙÍÇÎÈÃÚÍÛÊØÍÖ×ËÇÛÐÓÂÛÈÓÍÎÅÓÈÔÓÎ ØÛÃÉÍÖÈÔ×ØÛÈ× ÓÉÉÍÐØÍÊÈÊÛÎÉÖ×ÊÊ×Øý ÈÔ×ÎÍÈÓÙ×ÅÛÉÏÛÓÐ×ØÚÃÈÔ×ÛÉÉ×ÉÉÍÊÍÊÅÓÈÔÓÎÛÈÓÏ× ÐÓÏÓÈÍÖÇÌÈÍ ØÛÃÉÛØÍÌÈ×ØÚÃÈÔ×ÙÍÇÎÈÃÐ×ÕÓÉÐÛÈÓÆ× É×ÐÐ×Ê Ú×ÙÍÏ×ÉÐÓÛÚÐ×ÛÈÈÔ×ÈÓÏ×ÍÖÉÛÐ×ÖÍÊÈÔ×ÛÇÈÔÍÊÓÈÃÅÔÓÙÔ×Æ×ÊÓÉÐÛÈ×Ê ÍÊÈÊÛÎÉÖ×ÊÍÊ ÛØØÓÈÓÍÎÛÐÈÛÄÓÎÈ×Ê×ÉÈÛÎØÌ×ÎÛÐÈÃÇÎÐ×ÉÉÈÔ×Î×Å ÍÅÎ×ÊÉÉÓÕÎÉÈÔ×îÍÈÓÙ×ÍÖùÍÎÈÓÎÇÛÎÙ×ÅÔÓÙÔÓÉ ÛÈÈÛÙÔ×ØÈÍÍÊÉÔÍÅÎÍÎÈÔ×Ê×ÛÐ×ÉÈÛÈ××ÄÙÓÉ×ÈÛÄ ÅÔÛÈÈÛÄ×ÉÛÊ×ØÇ×ý ÈÔ×îÍÈÓÙ×ÍÖùÍÎÈÓÎÇÛÎÙ×ÔÛÉÚ××ÎÉÓÕÎ×ØÍÊÈÔ×ÓÈÚ×ÙÍÏ×ÉÉÇÚÒ×ÙÈÈÍÛÎÃÛØØÓÈÓÍÎÛÐÈÛÄÛÌÌÐÓÙÛÚÐ× ÛØØÓÈÓÍÎÛÐÈÛÄÔÛÉÚ××ÎÌÛÓØèÔ×ÛÉÉ×ÉÉÍÊØ×È×ÊÏÓÎ×ÉÓÎÈ×Ê×ÉÈÛÎØÌ×ÎÛÐÈÃÈÔÛÈÛÊ×ØÇ×ÛÎØÌÛÃÛÚÐ×ÈÍÈÔ× åÔÛÈÓÖóÅÛÎÈÈÍÙÔÛÎÕ×ÈÔ×ÇÉ×åÔÛÈÓÖÈÔ×ÛØØÓÈÓÍÎÛÐÈÛÄ×ÉÛÊ×ÎÍÈÌÛÓØý ûÎÃÛØØÓÈÓÍÎÛÐÈÛÄÛÌÌÐÓÙÛÚÐ×ÓÎÈ×Ê×ÉÈÛÎØÌ×ÎÛÐÈÃ Ú×ÙÍÏ×ÛÐÓ×ÎÍÎÈÔ×ÐÛÎØÛÈÈÔ×ÈÓÏ×ÈÔ×ÐÛÎØÓÉ ÏÇÉÈÎÍÈÓÖÃÈÔ×ÙÍÇÎÈÃÛÉÉ×ÉÉÍÊÅÓÈÔÓÎ ØÛÃÉÍÖÈÔÓÉ ÛÎÃÍÈÔ×Ê×ÎÙÇÏÚÊÛÎÙ×ÍÎÈÔ×ÐÛÎØéÇÙÔÛÐÓ×ÎÏÛÃ Ú×ÖÍÊ×ÙÐÍÉ×ØÇÌÍÎ×ÄÌÓÊÛÈÓÍÎÍÖÈÔ×ÉÛÏ×Ì×ÊÓÍØÛÖÈ×Ê ÉÈÛÈÇÉÛÎØÓÏÌÍÉ×ÛÎÛØØÓÈÓÍÎÛÐÈÛÄ×ËÇÛÐÈÍÈÔ× Ø×ÐÓÎËÇ×ÎÙÃÓÎÈÔ×ÉÛÏ×ÏÛÎÎ×ÊÛÉØ×ÐÓÎËÇ×ÎÈÊ×ÛÐ ÌÊÍÌ×ÊÈÃÈÛÄ×É ÛÎØÈÔ×ÈÛÄÈÔÛÈÅÍÇÐØÔÛÆ×Ú××ÎÌÛÓØÍÎÈÔÛÈÐÛÎØÔÛØ ÈÔ×ÐÛÉÈÉ×Æ×ÎÃ×ÛÊÉÌÐÇÉÓÎÈ×Ê×ÉÈÛÈÈÔ×ÉÛÏ×ÊÛÈ×ÛÉ åÔÛÈÓÉØÍÎ×ÅÓÈÔÈÔ×ÛØØÓÈÓÍÎÛÐ ÙÔÛÊÕ×ØÍÎØ×ÐÓÎËÇ×ÎÈÌÊÍÌ×ÊÈÃÈÛÄ×ÉÌÐÇÉÛÌ×ÎÛÐÈÃ ÍÖ Ì×ÊÙ×ÎÈÍÖÈÔ×ÈÍÈÛÐÛÏÍÇÎÈ çÌÍÎÙÍÐÐ×ÙÈÓÍÎÈÔ×ÛØØÓÈÓÍÎÛÐÈÛÄÓÉØÓÉÈÊÓÚÇÈ×ØÚÃÈÔ× ÙÍÇÎÈÃÈÊ×ÛÉÇÊ×ÊÓÎÈÔ×ÉÛÏ×ÏÛÎÎ×ÊÓÎÅÔÓÙÔÙÇÊÊ×ÎÈ ÈÛÄ×ÉÛÌÌÐÓÙÛÚÐ×ÈÍÈÔ×ÉÇÚÒ×ÙÈÐÛÎØÛÊ×ØÓÉÈÊÓÚÇÈ×Ø çÎØ×ÊÅÔÛÈÙÓÊÙÇÏÉÈÛÎÙ×ÉÙÛÎÏÃÌÊÍÌ×ÊÈÃ ÍÖÏÃÌÊÍÌ×ÊÈÃý ÛØØÓÈÓÍÎÛÐÈÛÄý èÔ×ÛØØÓÈÓÍÎÛÐÈÛÄÛÌÌÐÓÙÛÚÐ×ÓÎÈ×Ê×ÉÈÛÎØÌ×ÎÛÐÈÃÛÊ× ÖÍÊÈÔ×ÖÍÐÐÍÅÓÎÕ ÖÊÍÏÍÎ×ÍÖÈÔ×É×ÛÙÈÓÍÎÉ ðÛÎØÓÉÈÊÛÎÉÖ×ÊÊ×ØÈÍÛÕÍÆ×ÊÎÏ×ÎÈ×ÎÈÓÈÃÓÎ ×ÄÙÔÛÎÕ×ÖÍÊÍÈÔ×ÊÐÛÎØÐÍÙÛÈ×ØÅÓÈÔÓÎÈÔ×ÉÈÛÈ× ÍÖåÛÉÔÓÎÕÈÍÎ ðÛÎØÓÉÈÛÑ×ÎÈÔÊÍÇÕÔÈÔ××Ä×ÊÙÓÉ×ÍÖÈÔ×ÌÍÅ×Ê ÈÓÏÚ×ÊÐÛÎØÍÊÖÍÊ×ÉÈÐÛÎØÇÎØ×ÊÙÔÛÌÈ×Ê êùå ÍÖ×ÏÓÎ×ÎÈØÍÏÛÓÎÍÊÐÛÎØÓÉÉÍÐØÍÊÈÊÛÎÉÖ×ÊÊ×ØÈÍ ÛÎ×ÎÈÓÈÃÔÛÆÓÎÕÈÔ×ÌÍÅ×ÊÍÖ×ÏÓÎ×ÎÈØÍÏÛÓÎÛÖÈ×Ê ÛÙÈÓÍÎÈÔÛÈÈÔ×ÃÛÎÈÓÙÓÌÛÈ×ØÉÇÙÔÛÙÈÓÍÎ ÐÛÎØ ÇÎØ×ÊÙÔÛÌÈ×Ê êùå ûÎÛÈÇÊÛÐØÓÉÛÉÈ×ÊÙÔÛÎÕ×ÉÈÔ×ÇÉ×ÍÖÉÇÙÔÐÛÎØ ÍÊÙÓÈÃØÓÉÛÐÐÍÅÉÈÔ×ÌÊ×É×ÎÈÇÉ×ÍÖÉÇÙÔÐÛÎØ ©ÖÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÙÍÎÉ×ÊÆÛÈÓÍÎÐÛÎØ¨ÛÎØ ðÛÎØÓÉÈÊÛÎÉÖ×ÊÊ×ØÈÍÛÙÔÇÊÙÔÅÔÓÙÔÅÍÇÐØËÇÛÐÓÖÃ ÖÍÊ×Ä×ÏÌÈÓÍÎÉÕÊÛÎÈ×ØÈÔ×Ê×ÈÍ ÛÕÊÓÙÇÐÈÇÊÛÐÐÛÎØ ìÊÍÌ×ÊÈÃÓÎÈ×Ê×ÉÈÓÉÛÙËÇÓÊ×ØÚÃÉÈÛÈ×ÛÕ×ÎÙÓ×ÉÍÊ èÔ×ÛÌÌÐÓÙÛÈÓÍÎÖÍÊÈÊÛÎÉÖ×ÊÖÊÍÏØ×ÉÓÕÎÛÈ×ØÖÍÊ×ÉÈÐÛÎØ ÛÎØ é××êùå Ö ØÛÃÉÖÊÍÏÈÔ×ØÛÈ×ÍÖÊ×ÏÍÆÛÐÖÊÍÏÖÍÊ×ÉÈÐÛÎØÉÈÛÈÇÉ ÐÛÎØÍÎÅÔÓÙÔÔÍÇÉÓÎÕÖÍÊ×ÏÌÐÍÃ××ÉÛÎØ ÍÊ ÛÊ×ÛÙÈ×ØÍÎÓÎÈÔ×ÉÛÏ×ÏÛÎÎ×ÊÛÉÛÌÌÊÍÆÛÐÉÖÍÊ ÌÊÓÎÙÓÌÛÐÌÐÛÙ×ÍÖÊ×ÉÓØ×ÎÙ×ÓÉÉÓÈ×Ø ê×ÏÍÆÛÐÍÖÐÛÎØÖÊÍÏÙÐÛÉÉÓÖÓÙÛÈÓÍÎÛÖÈ×Ê ×ÎÛÙÈÏ×ÎÈÍÖÛÉÈÛÈÇÈÍÊÃ×Ä×ÏÌÈÓÍÎÈÔÛÈ ËÇÛÐÓÖÓ×ÉÈÔ×ÐÛÎØÖÍÊ×Ä×ÏÌÈÓÍÎÛÎØÊ×Ù×ÓÌÈ ÍÖÎÍÈÓÙ×ÖÊÍÏÈÔ×ÍÅÎ×ÊÈÍÊ×ÏÍÆ×ÈÔ×ÐÛÎØ ÍÊÍÌ×ÎÉÌÛÙ×ÐÛÎØðÛÎØÍÖÐ×ÉÉÈÔÛÎ ÛÙÊ×ÉÚ×ÓÎÕ ÖÊÍÏÙÐÛÉÉÓÖÓÙÛÈÓÍÎ ÖÊÍÏÍÌ×ÎÉÌÛÙ×©ÖÛÊÏÛÎØÛÕÊÓÙÇÐÈÇÊÛÐÙÍÎÉ×ÊÆÛÈÓÍÎ èÔ×ÙÊ×ÛÈÓÍÎÉÛÐ×ÍÊÈÊÛÎÉÖ×ÊÍÖÖÍÊ×ÉÈÊÃÊÓÌÛÊÓÛÎ ÐÛÎØ¨ÈÓÏÚ×ÊÐÛÎØÍÊÖÍÊ×ÉÈÐÛÎØÏÛÃÔÛÆ×ÈÔ×ÓÎÙÍÏ× ×ÛÉ×Ï×ÎÈÉÇÎØ×Êêùå èÔ×ÙÊ×ÛÈÓÍÎÉÛÐ×ÍÊÈÊÛÎÉÖ×ÊÍÖÛÖ××ÓÎÈ×Ê×ÉÈÍÊÛ ÙÍÎÉ×ÊÆÛÈÓÍÎ×ÛÉ×Ï×ÎÈÖÍÊÈÔ×ÊÓÌÛÊÓÛÎÍÌ×ÎÉÌÛÙ× ÌÊÍÕÊÛÏÇÎØ×Êêùå óÉÉÇÌÌÍÊÈÓÎÕÓÎÖÍÊÏÛÈÓÍÎÊ×ËÇÓÊ×Ø èÔ×ÉÛÐ×ÍÊÈÊÛÎÉÖ×ÊÍÖÐÛÎØÅÓÈÔÓÎÈÅÍÃ×ÛÊÉÛÖÈ×ÊÈÔ× Ø×ÛÈÔÍÖÈÔ×ÍÅÎ×ÊÍÖÛÈÐ×ÛÉÈÛ Ì×ÊÙ×ÎÈÓÎÈ×Ê×ÉÈ ÓÎÈÔ×ÐÛÎØÓÖÈÔ×ÐÛÎØÔÛÉÚ××ÎÛÉÉ×ÉÉ×ØÛÎØÆÛÐÇ×Ø ÛÉØ×ÉÓÕÎÛÈ×ØÖÍÊ×ÉÈÐÛÎØÇÎØ×ÊÙÔÛÌÈ×Ê êùå ÉÇÚÏÓÈØÛÈÛÊ×ÕÛÊØÓÎÕÈÔ×ÇÉ×ÍÖÈÔ×ÐÛÎØÌÊÍØÇÙÈÓÆÓÈÃ ÍÖÈÃÌÓÙÛÐÙÊÍÌÉÓÎÙÍÏ×ÛÎØ×ÄÌ×ÎÉ×ØÛÈÛÛÎØÉÓÏÓÐÛÊ ÉÓÎÙ× ÓÎÖÍÊÏÛÈÓÍÎÊ×ÕÛÊØÓÎÕÙÍÎÈÓÎÇ×Ø×ÐÓÕÓÚÓÐÓÈÃ åÔ×Ê×ÙÛÎóÕÍÖÍÊÛØØÓÈÓÍÎÛÐÓÎÖÍÊÏÛÈÓÍÎý ùÍÏÌÐ×È×ÓÎÖÍÊÏÛÈÓÍÎÙÍÎÙ×ÊÎÓÎÕÈÔ×Ê×ËÇÓÊ×Ï×ÎÈÉ ÛÎØÈÔ×ÏÛÎÎ×ÊÖÍÊÏÛÑÓÎÕÛÌÌÐÓÙÛÈÓÍÎÖÍÊÙÇÊÊ×ÎÈÇÉ× ÐÛÅÉÙÔÛÌÈ×Ê ÛÎØ êùåÛÎØÊÇÐ×ÉÙÔÛÌÈ×Ê åûùÈÍÇÎØ×ÊÉÈÛÎØÊ×ËÇÓÊ×Ï×ÎÈÉÍÖÈÔ× ìÇÚÐÓÙÛÈÓÍÎÉÙÍÎÙ×ÊÎÓÎÕÈÔ×ÍÌ×ÎÉÌÛÙ×ÐÛÅÛÊ×ÛÐÉÍ ÛÆÛÓÐÛÚÐ×ÈÔÊÍÇÕÔÈÔ×ÙÍÇÎÈÃ×ÄÈ×ÎÉÓÍÎÛÕ×ÎÈ ø×ÌÛÊÈÏ×ÎÈÍÖê×Æ×ÎÇ×èÛÄÌÛÃ×ÊûÉÉÓÉÈÛÎÙ× ìÊÍÌ×ÊÈÃèÛÄøÓÆÓÉÓÍÎ ìíúÍÄ íÐÃÏÌÓÛåÛÉÔÓÎÕÈÍÎ ÔÈÈÌ ØÍÊÅÛÕÍÆ ÔÈÈÌ ØÍÊÅÛÕÍÆ Open Space defined under RCW 84.34.020: (1) "Open space land" means (a) any land area so designated by an official comprehensive land use plan adopted by any city or county and zoned accordingly, or (b) any land area, the preservation of which in its present use would (i) conserve and enhance natural or scenic resources, or (ii) protect streams or water supply, or (iii) promote conservation of soils, wetlands, beaches or tidal marshes, or (iv) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space, or (v) enhance recreation opportunities, or (vi) preserve historic sites, or (vii) preserve visual quality along highway, road, and street corridors or scenic vistas, or (viii) retain in its natural state tracts of land not less than one acre situated in an urban area and open to public use on such conditions as may be reasonably required by the legislative body granting the open space classification, or (c) any land meeting the definition of farm and agricultural conservation land under subsection (8) of this section. As a condition of granting open space classification, the legislative body may not require public access on land classified under (b)(iii) of this subsection for the purpose of promoting conservation of wetlands. WAC 458-30-220 No agency filings affecting this section since 2003 Application fee. Introduction. (1) This section explains the processing fee that may be established by the city or county legislative authority and that may be required when an application for classification or reclassification is submitted. It also explains the manner in which the amount of this fee is determined and the distribution of this fee upon receipt. Processing fee. (2) The city or county legislative authority may, at their discretion, require a processing fee to accompany each application. This fee shall be in an amount that reasonably covers the processing costs of the application. (a) If any agreement is to be recorded, the cost of such recording shall come from the fee. (b) The fee shall be made payable to the county financial authority, who shall forward a portion of the fee to any city in which the parcel of land is located in proportion to the land area included in the city to the total land area of the parcel. [Statutory Authority: RCW 84.08.110,84.08.070,84.34.141 and 84.34.360. 95-21-002, § 458-30-220, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070. 90-24-087, § 458-30-220, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-220, filed 11/15/88.] ORDINANCE NO. ___________ AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON RELATED TO THE CURRENT USE ASSESSMENT TAX PROGRAM, ADOPTING CRITERIA FOR 2009 APPLICATIONS, APPOINTTING MEMBERS TO THE JOINT DETERMINING AUTHORITY, AND ASSESSING AN APPLICATION FEE WHEREAS, Chapter 84.34 of the Revised Code of Washington (“RCW”) provides for certain properties within the City to be assessed based on the current use of that property instead of at the highest and best use of the property in order to preserve open space and other public benefits; and WHEREAS, when property is located within a city, the application must be approved by a Joint Determining Authority consisting of three County Council members and three City Council members; and WHEREAS, RCW 84.34.030 allows the City to charge a reasonable processing fee for evaluation of these applications; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN as follows: Section 1.Current Use Assessment Program Criteria. For purposes of evaluating Current Use Assessment applications for properties located both within the City of Auburn and within Pierce County that are to be decided in 2009, the City Council adopts Pierce County’s Public Benefits Rating System criteria as set forth in Chapter 2.114 of the Pierce County Code. Section 2. Appointment of Members. Council members Lynn Norman, Nancy Backus, Rich Wagner, are hereby appointed to the Joint Determining Authority until December 31, 2009. Section 3. Processing Fee. Applicants shall pay the Miscellaneous Administrative Planning fee in effect when the application is received by the City. ------------------------------ 3/17/09 Draft Ordinance No. xxxx DATE Page 1 of 2 Section 3. Implementation. The Mayor is hereby authorized to implement such administrative procedures as may be necessary to carry out the directions of this legislation. Section 4. Severability. The provisions of this ordinance are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section or portion of this ordinance, or the invalidity of the application thereof to any person or circumstance shall not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Section 5. Effective date. This Ordinance shall take effect and be in force five days from and after its passage, approval and publication as provided by law. INTRODUCED: ___________________ PASSED: ________________________ APPROVED: _____________________ ________________________________ PETER B. LEWIS, MAYOR ATTEST: ___________________________ Danielle E. Daskam, City Clerk APPROVED AS TO FORM: __________________________ Daniel B. Heid, City Attorney Published: _________________ ------------------------------ 3/17/09 Draft Ordinance No. xxxx DATE Page 2 of 2