H-5077.1  _______________________________________________

 

                          HOUSE BILL 2951

          _______________________________________________

 

State of Washington      54th Legislature     1996 Regular Session

 

By Representatives Carrell, B. Thomas, Chandler, Pennington, Smith, Campbell, Dyer, Mulliken, Pelesky, L. Thomas, Cooke, Thompson, Lisk, Foreman, Huff, Benton, Cairnes, Van Luven, Blanton, D. Schmidt, Radcliff, Brumsickle, Talcott, Backlund, Casada, Sherstad, Boldt, Hymes, Lambert, Beeksma, Delvin, Stevens, Johnson, Sterk, Carlson, Schoesler, Sheahan, Honeyford, Buck, Robertson, McMahan, D. Sommers, Silver, Skinner, Fuhrman, McMorris, Mastin, Koster, Hargrove, Ballasiotes and Sheldon

 

Read first time 02/09/96.  Referred to Committee on .

 

Reducing property taxes while preserving fair market value as the proper basis of property taxation.



    AN ACT Relating to reducing property taxes while preserving fair market value as the proper basis of property taxation; amending RCW 84.55.012, 84.55.005, 84.55.010, 84.40.045, 84.56.050, 84.48.010, 35.61.210, 70.44.060, and 84.08.115; reenacting and amending RCW 84.56.020; adding new sections to chapter 84.55 RCW; adding a new section to chapter 84.36 RCW; and creating a new section.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

    NEW SECTION.  Sec. 1.  A new section is added to chapter 84.55 RCW to read as follows:

    (1) As used in this section, "full levy" means the levy amount that would be allowed otherwise under this chapter without regard to RCW 84.55.012 or this section.

    (2) The state levy for collection in 1997 shall be reduced by five percent of the full levy for that year.  The tax reduction provided in this section is in addition to any other tax reduction legislation that may be enacted by the legislature.

    (3) Levies collected before 1997 shall not be used as a base for calculating limits for state levies for collection after 1997.

 

    Sec. 2.  RCW 84.55.012 and 1995 2nd sp.s. c 13 s 2 are each amended to read as follows:

    (1) The state property tax levy for collection in 1996 shall be reduced by 4.7187 percent of the levy amount that would otherwise be allowed under this chapter without regard to this section or any other tax reduction legislation enacted in 1995.

    (2) The tax reduction provided in this section is in addition to any other tax reduction legislation that may be enacted by the legislature.

    (((3) State levies for collection after 1996 shall be set at the amount that would be allowed otherwise under this chapter if the state levy for collection in 1996 had been set without the reduction under subsection (1) of this section.))

 

    Sec. 3.  RCW 84.55.005 and 1994 c 301 s 49 are each amended to read as follows:

    As used in this chapter((, the term)):

    (1) "Regular property taxes" has the meaning given it in RCW 84.04.140, and also includes amounts received in lieu of regular property taxes.

    (2) "Inflation" means the percentage change in the United States consumer price index for the calendar year during which the taxes are payable, as forecast by the economic and revenue forecast council in the official forecast adopted in September of the year before the taxes are payable.

 

    NEW SECTION.  Sec. 4.  A new section is added to chapter 84.55 RCW to read as follows:

    Except as provided in this chapter, the levy for districts other than junior districts, as defined in RCW 84.52.043, in any year shall be set so that the regular property taxes payable in the following year shall not exceed the lesser of one hundred six percent or one hundred percent plus inflation, multiplied by the amount of regular property taxes lawfully levied for the state in the highest of the three most recent years in which such taxes were levied for such district, plus an additional dollar amount calculated by multiplying the increase in assessed value in that district resulting from new construction, improvements to property, and any increase in the assessed value of state-assessed property by the regular property tax levy rate of the state for the preceding year.

 

    Sec. 5.  RCW 84.55.010 and 1979 ex.s. c 218 s 2 are each amended to read as follows:

    Except as provided in this chapter, the levy for a junior taxing district, as defined in RCW 84.52.043, in any year shall be set so that the regular property taxes payable in the following year shall not exceed one hundred six percent of the amount of regular property taxes lawfully levied for such district in the highest of the three most recent years in which such taxes were levied for such district plus an additional dollar amount calculated by multiplying the increase in assessed value in that district resulting from new construction, improvements to property, and any increase in the assessed value of state-assessed property by the regular property tax levy rate of that district for the preceding year.

 

    Sec. 6.  RCW 84.40.045 and 1994 c 301 s 36 are each amended to read as follows:

    (1) The assessor shall give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal:  PROVIDED, That no such notice shall be mailed during the period from January 15 to February 15 of each year:  PROVIDED FURTHER, That no notice need be sent with respect to changes in valuation of forest land made pursuant to chapter 84.33 RCW.

    (2) The notice shall contain a statement of both the prior and the new true and fair value and the ratio of the assessed value to the true and fair value on which the assessment of the property is based, stating separately land and improvement values, and a brief statement of the procedure for appeal to the board of equalization and the time, date, and place of the meetings of the board.

    (3) The notice shall be mailed by the assessor to the taxpayer.  If any taxpayer, as shown by the tax rolls, holds solely a security interest in the real property which is the subject of the notice, pursuant to a mortgage, contract of sale, or deed of trust, such taxpayer shall((, upon written request of the assessor,)) supply, within thirty days of ((receipt of such request)) entering into the security agreement, to the assessor the name and address of the person making payments pursuant to the mortgage, contract of sale, or deed of trust((, and thereafter such person shall also receive a copy of the notice provided for in this section)).  Within thirty days of receipt of the notice, such taxpayer shall transmit a copy of the notice to the person making payments under the security agreement.  The copy shall clearly state that it is not a bill and is for informational purposes only.  Willful failure to comply with ((such request)) this subsection within the time limitation provided for herein shall make such taxpayer subject to a maximum civil penalty of five thousand dollars.  The penalties provided for herein shall be recoverable in an action by the county prosecutor, and when recovered shall be deposited in the county current expense fund.  ((The assessor shall make the request provided for by this section during the month of January.))

 

    Sec. 7.  RCW 84.56.050 and 1991 c 245 s 17 are each amended to read as follows:

    (1) On receiving the tax rolls the treasurer shall post all real and personal property taxes from the rolls to the treasurer's tax roll, and shall carry forward to the current tax rolls a memorandum of all delinquent taxes on each and every description of property, and enter the same on the property upon which the taxes are delinquent showing the amounts for each year.

    (2) The treasurer shall notify each taxpayer in the county, at the expense of the county, of the amount of the real and personal property((, and the current and delinquent amount of tax due on the same; and the treasurer shall have printed on the notice the name of each tax and the levy made on the same)) taxes due and payable.  The notice mailed to the taxpayer shall at a minimum contain the following information and this information must be separately stated on the notice:

    (a) The name and address of the taxpayer;

    (b) The name, address, and telephone number of the county issuing the notice;

    (c) The parcel number as noted in the county records;

    (d) The year for which the assessment is being made;

    (e) The assessed valuation for the identified parcel's land and improvement value as reported by the county assessor's office;

    (f) Except when multiple parcels are included on the same tax bill, current billing information containing the name of each taxing jurisdiction levying a tax on the identified parcel, the amount of that jurisdiction's levy rate, or the total amount due for each taxing jurisdiction;

    (g) The total taxes due and payable from the taxpayer, including any delinquent taxes and any interest or penalties due; and

    (h) A notice of the payment due dates and possible delinquency penalties and interest.

    (3) The county treasurer shall be the sole collector of all delinquent taxes and all other taxes due and collectible on the tax rolls of the county((:  PROVIDED, That the term "taxpayer" as used in this section shall mean any person charged, or whose property is charged, with property tax; and)).

    (4) The person to be notified under this section is that person whose name appears on the tax roll ((herein mentioned:  PROVIDED, FURTHER, That)).  If no name ((so)) appears on the tax roll the person to be notified is that person shown by the treasurer's tax rolls or duplicate tax receipts of any preceding year as the payer of the tax last paid on the property in question.  If any taxpayer, as shown by the tax rolls, holds solely a security interest in the real property that is the subject of the notice, the person making payments under the security agreement, as identified under RCW 84.40.045, shall also receive a copy of the notice provided for in this section.

 

    Sec. 8.  RCW 84.48.010 and 1988 c 222 s 20 are each amended to read as follows:

    Prior to July 15th, the county legislative authority shall form a board for the equalization of the assessment of the property of the county.  The members of said board shall receive a per diem amount as set by the county legislative authority for each day of actual attendance of the meeting of the board of equalization to be paid out of the current expense fund of the county:  PROVIDED, That when the county legislative authority constitute the board they shall only receive their compensation as members of the county legislative authority.  The board of equalization shall meet in open session for this purpose annually on the 15th day of July and, having each taken an oath fairly and impartially to perform their duties as members of such board, they shall examine and compare the returns of the assessment of the property of the county and proceed to equalize the same, so that each tract or lot of real property and each article or class of personal property shall be entered on the assessment list at its true and fair value, according to the measure of value used by the county assessor in such assessment year, which is presumed to be correct pursuant to RCW 84.40.0301, and subject to the following rules:

    First.  They shall raise the valuation of each tract or lot or item of real property which is returned below its true and fair value to such price or sum as to be the true and fair value thereof, after at least five days' notice shall have been given in writing to the owner or agent.  The board shall not raise the valuation of any property that is the subject of a petition filed under RCW 84.40.038 by the owner or person responsible for payment of taxes.

    Second.  They shall reduce the valuation of each tract or lot or item which is returned above its true and fair value to such price or sum as to be the true and fair value thereof.

    Third.  They shall raise the valuation of each class of personal property which is returned below its true and fair value to such price or sum as to be the true and fair value thereof, and they shall raise the aggregate value of the personal property of each individual whenever the aggregate value is less than the true valuation of the taxable personal property possessed by such individual, to such sum or amount as to be the true value thereof, after at least five days' notice shall have been given in writing to the owner or agent thereof.  The board shall not raise the valuation of any property that is the subject of a petition filed under RCW 84.40.038 by the owner or person responsible for payment of taxes.

    Fourth.  They shall reduce the valuation of each class of personal property enumerated on the detail and assessment list of the current year, which is returned above its true and fair value, to such price or sum as to be the true and fair value thereof; and they shall reduce the aggregate valuation of the personal property of such individual who has been assessed at too large a sum to such sum or amount as was the true and fair value of the personal property.

    Fifth.  The board may review all claims for either real or personal property tax exemption as determined by the county assessor, and shall consider any taxpayer appeals from the decision of the assessor thereon to determine (1) if the taxpayer is entitled to an exemption, and (2) if so, the amount thereof.

    The clerk of the board shall keep an accurate journal or record of the proceedings and orders of said board showing the facts and evidence upon which their action is based, and the said record shall be published the same as other proceedings of county legislative authority, and shall make a true record of the changes of the descriptions and assessed values ordered by the county board of equalization.  The assessor shall correct the real and personal assessment rolls in accordance with the changes made by the said county board of equalization, and the assessor shall make duplicate abstracts of such corrected values, one copy of which shall be retained in the office, and one copy forwarded to the department of revenue on or before the eighteenth day of August next following the meeting of the county board of equalization.

    The county board of equalization shall meet on the 15th day of July and may continue in session and adjourn from time to time during a period not to exceed four weeks, but shall remain in session not less than three days:  PROVIDED, That the county board of equalization with the approval of the county legislative authority may convene at any time when petitions filed exceed twenty-five, or ten percent of the number of appeals filed in the preceding year, whichever is greater.

    No taxes, except special taxes, shall be extended upon the tax rolls until the property valuations are equalized by the department of revenue for the purpose of raising the state revenue.

    County legislative authorities as such shall at no time have any authority to change the valuation of the property of any person or to release or commute in whole or in part the taxes due on the property of any person.

 

    Sec. 9.  RCW 84.56.020 and 1991 c 245 s 16 and 1991 c 52 s 1 are each reenacted and amended to read as follows:

    (1) The county treasurer shall be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, county, school, bridge, road, municipal or other purposes, and also of all fines, forfeitures or penalties received by any person or officer for the use of his or her county.

    (2) All taxes upon real and personal property made payable by the provisions of this title shall be due and payable to the county treasurer ((on or before the thirtieth day of April and shall be delinquent after that date:  PROVIDED, That)) as follows:

    (a) One-half of the taxes shall be due and payable on or before the thirtieth day of April and shall be delinquent after that date.

    (b) The remaining one-half of the taxes plus any applicable interest and penalties shall be due and payable on or before the thirty-first day of October and shall be delinquent after that date.

    (c) If, however, the total amount of taxes due on real and personal property by one person is less than thirty dollars, the total amount must be paid on or before the thirtieth day of April and shall be delinquent after that date.

    (3) Each tax statement shall include a notice that checks for payment of taxes due under this title may be made payable to "Treasurer of . . . . . . County" or other appropriate office, but tax statements shall not include any suggestion that checks may be made payable to the name of the individual holding the office of treasurer nor any other individual((:  PROVIDED FURTHER, That when the total amount of tax or special assessments on personal property or on any lot, block or tract of real property payable by one person is thirty dollars or more, and if one-half of such tax be paid on or before the thirtieth day of April, the remainder of such tax shall be due and payable on or before the thirty-first day of October following and shall be delinquent after that date:  PROVIDED FURTHER, That when the total amount of tax or special assessments on any lot, block or tract of real property payable by one person is thirty dollars or more, and if one-half of such tax be paid after the thirtieth day of April but before the thirty-first day of October, together with the applicable interest and penalty on the full amount of such tax, the remainder of such tax shall be due and payable on or before the thirty-first day of October following and shall be delinquent after that date)).

    (((2))) (4) Delinquent taxes under this section are subject to interest at the rate of twelve percent per annum computed on a monthly basis from the date of delinquency until paid.  Interest shall be calculated at the rate in effect at the time of payment of the tax, regardless of when the taxes were first delinquent.  In addition, delinquent taxes under this section are subject to penalties as follows:

    (a) A penalty of three percent shall be assessed on the amount of tax delinquent on June 1st of the year in which the tax is due.

    (b) An additional penalty of eight percent shall be assessed on the total amount of tax delinquent on December 1st of the year in which the tax is due.

    (((3) Subsection (2) of this section notwithstanding, no interest or penalties may be assessed for the period April 30, 1991, through December 31, 1991, on delinquent 1991 taxes which are imposed on personal residences owned by military personnel who participated in the situation known as "Operation Desert Shield," "Operation Desert Storm," or any following operation from August 2, 1990, to a date specified by an agency of the federal government as the end of such operations.

    (4))) (5) For purposes of this chapter, "interest" means both interest and penalties.

    (((5))) (6) All collections of interest on delinquent taxes shall be credited to the county current expense fund; but the cost of foreclosure and sale of real property, and the fees and costs of distraint and sale of personal property, for delinquent taxes, shall, when collected, be credited to the operation and maintenance fund of the county treasurer prosecuting the foreclosure or distraint or sale; and shall be used by the county treasurer as a revolving fund to defray the cost of further foreclosure, distraint and sale for delinquent taxes without regard to budget limitations.

    (7) As used in this section, "tax" includes special assessments.

 

    Sec. 10.  RCW 35.61.210 and 1990 c 234 s 3 are each amended to read as follows:

    The board of park commissioners may levy or cause to be levied a general tax on all the property located in said park district each year not to exceed fifty cents per thousand dollars of assessed value of the property in such park district.  In addition, the board of park commissioners may levy or cause to be levied a general tax on all property located in said park district each year not to exceed twenty-five cents per thousand dollars of assessed valuation.  Although park districts are authorized to impose two separate regular property tax levies, the levies shall be considered to be a single levy for purposes of the ((one hundred six percent)) limitation provided for in chapter 84.55 RCW.

    The board is hereby authorized to levy a general tax in excess of its regular property tax levy or levies when authorized so to do at a special election conducted in accordance with and subject to all the requirements of the Constitution and laws of the state now in force or hereafter enacted governing the limitation of tax levies.  The board is hereby authorized to call a special election for the purpose of submitting to the qualified voters of the park district a proposition to levy a tax in excess of the seventy-five cents per thousand dollars of assessed value herein specifically authorized.  The manner of submitting any such proposition, of certifying the same, and of giving or publishing notice thereof, shall be as provided by law for the submission of propositions by cities or towns.

    The board shall include in its general tax levy for each year a sufficient sum to pay the interest on all outstanding bonds and may include a sufficient amount to create a sinking fund for the redemption of all outstanding bonds.  The levy shall be certified to the proper county officials for collection the same as other general taxes and when collected, the general tax shall be placed in a separate fund in the office of the county treasurer to be known as the "metropolitan park district fund" and paid out on warrants.

 

    Sec. 11.  RCW 70.44.060 and 1990 c 234 s 2 are each amended to read as follows:

    All public hospital districts organized under the provisions of this chapter shall have power:

    (1) To make a survey of existing hospital and other health care facilities within and without such district.

    (2) To construct, condemn and purchase, purchase, acquire, lease, add to, maintain, operate, develop and regulate, sell and convey all lands, property, property rights, equipment, hospital and other health care facilities and systems for the maintenance of hospitals, buildings, structures, and any and all other facilities, and to exercise the right of eminent domain to effectuate the foregoing purposes or for the acquisition and damaging of the same or property of any kind appurtenant thereto, and such right of eminent domain shall be exercised and instituted pursuant to a resolution of the commission and conducted in the same manner and by the same procedure as in or may be provided by law for the exercise of the power of eminent domain by incorporated cities and towns of the state of Washington in the acquisition of property rights:  PROVIDED, That no public hospital district shall have the right of eminent domain and the power of condemnation against any health care facility.

    (3) To lease existing hospital and other health care facilities and equipment and/or other property used in connection therewith, including ambulances, and to pay such rental therefor as the commissioners shall deem proper; to provide hospital and other health care services for residents of said district by facilities located outside the boundaries of said district, by contract or in any other manner said commissioners may deem expedient or necessary under the existing conditions; and said hospital district shall have the power to contract with other communities, corporations, or individuals for the services provided by said hospital district; and they may further receive in said hospitals and other health care facilities and furnish proper and adequate services to all persons not residents of said district at such reasonable and fair compensation as may be considered proper:  PROVIDED, That it must at all times make adequate provision for the needs of the district and residents of said district shall have prior rights to the available hospital and other health care facilities of said district, at rates set by the district commissioners.

    (4) For the purpose aforesaid, it shall be lawful for any district so organized to take, condemn and purchase, lease, or acquire, any and all property, and property rights, including state and county lands, for any of the purposes aforesaid, and any and all other facilities necessary or convenient, and in connection with the construction, maintenance, and operation of any such hospitals and other health care facilities, subject, however, to the applicable limitations provided in subsection (2) of this section.

    (5) To contract indebtedness or borrow money for corporate purposes on the credit of the corporation or the revenues of the hospitals thereof, and the revenues of any other facilities or services that the district is or hereafter may be authorized by law to provide, and to issue and sell:  (a) Revenue bonds, revenue warrants, or other revenue obligations therefor payable solely out of a special fund or funds into which the district may pledge such amount of the revenues of the hospitals thereof, and the revenues of any other facilities or services that the district is or hereafter may be authorized by law to provide, to pay the same as the commissioners of the district may determine, such revenue bonds, warrants, or other obligations to be issued and sold in the same manner and subject to the same provisions as provided for the issuance of revenue bonds, warrants, or other obligations by cities or towns under the Municipal Revenue Bond Act, chapter 35.41 RCW, as may hereafter be amended; (b) general obligation bonds therefor in the manner and form as provided in RCW 70.44.110 and 70.44.130, as may hereafter be amended; or (c) interest-bearing warrants to be drawn on a fund pending deposit in such fund of money sufficient to redeem such warrants and to be issued and paid in such manner and upon such terms and conditions as the board of commissioners may deem to be in the best interest of the district; and to assign or sell hospital accounts receivable, and accounts receivable for the use of other facilities or services that the district is or hereafter may be authorized by law to provide, for collection with or without recourse.  General obligation bonds shall be issued and sold in accordance with chapter 39.46 RCW.  Revenue bonds, revenue warrants, or other revenue obligations may be issued and sold in accordance with chapter 39.46 RCW.

    (6) To raise revenue by the levy of an annual tax on all taxable property within such public hospital district not to exceed fifty cents per thousand dollars of assessed value, and an additional annual tax on all taxable property within such public hospital district not to exceed twenty-five cents per thousand dollars of assessed value, or such further amount as has been or shall be authorized by a vote of the people.  Although public hospital districts are authorized to impose two separate regular property tax levies, the levies shall be considered to be a single levy for purposes of the ((one hundred six percent)) limitation provided for in chapter 84.55 RCW.  Public hospital districts are authorized to levy such a general tax in excess of their regular property taxes when authorized so to do at a special election conducted in accordance with and subject to all of the requirements of the Constitution and the laws of the state of Washington now in force or hereafter enacted governing the limitation of tax levies.  The said board of district commissioners is authorized and empowered to call a special election for the purpose of submitting to the qualified voters of the hospital district a proposition or propositions to levy taxes in excess of its regular property taxes.  The superintendent shall prepare a proposed budget of the contemplated financial transactions for the ensuing year and file the same in the records of the commission on or before the first Monday in September.  Notice of the filing of said proposed budget and the date and place of hearing on the same shall be published for at least two consecutive weeks in a newspaper printed and of general circulation in said county.  On the first Monday in October the commission shall hold a public hearing on said proposed budget at which any taxpayer may appear and be heard against the whole or any part of the proposed budget.  Upon the conclusion of said hearing, the commission shall, by resolution, adopt the budget as finally determined and fix the final amount of expenditures for the ensuing year.  Taxes levied by the commission shall be certified to and collected by the proper county officer of the county in which such public hospital district is located in the same manner as is or may be provided by law for the certification and collection of port district taxes.  The commission is authorized, prior to the receipt of taxes raised by levy, to borrow money or issue warrants of the district in anticipation of the revenue to be derived by such district from the levy of taxes for the purpose of such district, and such warrants shall be redeemed from the first money available from such taxes when collected, and such warrants shall not exceed the anticipated revenues of one year, and shall bear interest at a rate or rates as authorized by the commission.

    (7) To enter into any contract with the United States government or any state, municipality, or other hospital district, or any department of those governing bodies, for carrying out any of the powers authorized by this chapter.

    (8) To sue and be sued in any court of competent jurisdiction:  PROVIDED, That all suits against the public hospital district shall be brought in the county in which the public hospital district is located.

    (9) To pay actual necessary travel expenses and living expenses incurred while in travel status for (a) qualified physicians who are candidates for medical staff positions, and (b) other qualified persons who are candidates for superintendent or other managerial and technical positions, when the district finds that hospitals or other health care facilities owned and operated by it are not adequately staffed and determines that personal interviews with said candidates to be held in the district are necessary or desirable for the adequate staffing of said facilities.

    (10) To make contracts, employ superintendents, attorneys, and other technical or professional assistants and all other employees; to make contracts with private or public institutions for employee retirement programs; to print and publish information or literature; and to do all other things necessary to carry out the provisions of this chapter.

 

    Sec. 12.  RCW 84.08.115 and 1991 c 218 s 2 are each amended to read as follows:

    (1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to:

    (a) The standard of true and fair value as the basis of the property tax.

    (b) How the assessed value for particular parcels is determined.

    (c) The procedures and timing of the assessment process.

    (d) How district levy rates are determined, including the ((one hundred six percent)) limit under chapter 84.55 RCW.

    (e) How the composite tax rate is determined.

    (f) How the amount of tax is calculated.

    (g) How a taxpayer may appeal an assessment, and what issues are appropriate as a basis of appeal.

    (h) A summary of tax exemption and relief programs, along with the eligibility standards and application processes.

    (2) Each county assessor shall provide copies of the explanation to taxpayers on request, free of charge.  Each revaluation notice shall include information regarding the availability of the explanation.

 

    NEW SECTION.  Sec. 13.  Sections 4 through 9 of this act are effective for taxes levied for collection in 1997 and thereafter.

 

    NEW SECTION.  Sec. 14.  A new section is added to chapter 84.36 RCW to read as follows:

    Farm and agricultural land and timber land that is included under the current use taxation in chapter 84.34 RCW, or the forest land valuation system in chapter 84.33 RCW, is exempt from taxation if chapter 76.09 or 36.70A RCW precludes or substantially limits either:

    (1) The harvesting of timber on the land as a result of the land being included within a buffer area adjacent to a body of water or being part of, or included within a buffer area adjacent to, a wetland; or

    (2) The production of horticultural or agricultural produce or crop as a result of the land being part of, or included within a buffer area adjacent to, a wetland.

 


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