HomeMy WebLinkAbout25-06 Designating Resolution - Vacant Building Tax Abatement for 635 South Main Street n
CITY OF SOUTH BEND
COMMUNITY INVESTMENT
r
,WS
January 22, 2025 Filed in Clerk's Office
Council Member Troy Warner
Chairperson, Community Investment Committee
South Bend Common Council Bianca Tirado
County-City Building, 4th Floor City Clerk,South Bend, IN
South Bend, Indiana 46601
RE: Declaratory Resolution: Vacant Building Tax Abatement for Studebaker Admin
QOZB LLC
Dear Council Member Warner,
Please find the enclosed Declaratory Resolution and supporting information pertaining to a tax
abatement petition submitted by Studebaker Admin QOZB LLC, an Indiana Limited Liability
Company. This petition package includes:
• Department of Community Investment's summary report
• Petition for abatement
• Statement of Benefits forms (SB-1 / Real Property)
• Supporting information
The report contains the Department's findings relative to the above-mentioned petition. The
petitioner intends to stabilize the property at 635 S. Main Street by replacing the roof and
installing new windows. The building has been vacant for two decades and was previously the
headquarters of the Studebaker Corporation and then the South Bend Community School
Corporation.
The total investment for this project is $920,653. The project meets the qualifications for a two-
year(2)vacant building tax abatement.
A representative from Studebaker Admin QOZB, LLC, will be available to meet with the
Committee on Monday, January 27, 2025.
If you or other Council members have questions about the report or need additional information,
please feel free to call me at (574) 245-6022
Sincerely,
Joseph Molnar
Assistant Director, Growth and Opportunity
EXCELLENCE ACCOUNTABILITY INNOVATION INCLUSION EMPOWERMENT
14005 County-City Building 227 W.Jefferson Blvd. South Bend,Indiana 46601 p 574.235.9371 www.southbendin.gov
Filed in Clerk's Office
is ?
BILL NO. 25-06 Bianca Tirado
RESOLUTION NO. City Clerk, South Bend, IN
A RESOLUTION OF THE COMMON COUNCIL OF THE
CITY OF SOUTH BEND DESIGNATING CERTAIN AREAS WITHIN
THE CITY OF SOUTH BEND, INDIANA, COMMONLY KNOWN AS
635 S. Main Street, South Bend, Indiana 46601
AN ECONOMIC REVITALIZATION AREA FOR PURPOSES OF A
TWO-YEAR (2) VACANT BUILDING TAX ABATEMENT FOR
Studebaker Admin QOZB LLC
WHEREAS, a petition for real property tax abatement consideration has been filed with
the City Clerk for consideration by the Common Council of the City of South Bend, Indiana,
requesting that the areas described as:
Key Number: 71-08-12-352-001.000-026
Local Parcel Number: 018-3018-0687
Commonly Known As: 635 S MAIN ST
Legal Description: TRACT 1
be designated as an Economic Revitalization Area under the provisions of Indiana Code 6-1.1-
12.1 et seq. and South Bend Municipal Code Sections 2-76 et seq.; and
WHEREAS,petitioner has agreed to and has accepted responsibility to report any changes
in the Key Number and legal description to the Department of Community Investment and to the
Office of the City Clerk; and
WHEREAS,the Department of Community Investment has concluded an investigation and
prepared a report with information sufficient for the Common Council to determine that the area
qualifies as an Economic Revitalization Area under Indiana Code 6-1.1-12.1 et seq. and South
Bend Municipal Code Sections 2-76 et seq. and has further prepared maps and plats showing the
boundaries and such other information regarding the area in question as required by law; and
WHEREAS,the Community Investment Committee of the Common Council has reviewed
said report and recommended to the Common Council that the area qualifies as an Economic
Revitalization Area.
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of South
Bend, Indiana, as follows:
SECTION I. The Common Council hereby determines and finds that the Petition for Real Property
Tax Abatement and the Statement of Benefits form completed by the Petitioner meet the
requirements of Indiana Code 6-1.1-12.1 et seq. for tax abatement.
SECTION II. The Common Council hereby determines and finds the following:
A. That the description of the proposed redevelopment or rehabilitation meets the
applicable standards for such development;
B. That the estimate of the value of the redevelopment or rehabilitation is reasonable
for projects of this nature;
C. That the estimate of the number of individuals who will be employed or whose
employment will be retained by the Petitioner can reasonably be expected to result from the
proposed described redevelopment or rehabilitation;
D. That the estimate of the annual salaries of those individuals who will be employed
or whose employment will be retained by the Petitioner can be reasonably expected to result from
the proposed redevelopment or rehabilitation;
E. That the other benefits about which information was requested are benefits that can
be reasonably expected to result from the proposed described redevelopment or rehabilitation; and
F. That the totality of benefits is sufficient to justify the requested deduction, all of
which satisfy the requirements of Indiana Code 6-1.1-12.1-3.
SECTION III. The Common Council hereby determines and finds that the proposed described
redevelopment or rehabilitation can be reasonably expected to yield benefits identified in the
Statement of Benefits, Sections 1 through 3 of the Petition for Real Property Tax Abatement
Consideration, and the Memorandum of Agreement between the Petitioner and the City of South
Bend and that the Statement of Benefits form completed by the petitioner, said form being
prescribed by the State Board of Accounts, is sufficient to justify the deduction granted under
Indiana Code 6-1.1-12.1-3.
SECTION IV. The Common Council hereby accepts the report and recommendation of the
Community Investment Committee that the area herein described be designated as an Economic
Revitalization Area and hereby adopts a Resolution designating this area as an Economic
Revitalization Area for purposes of real property tax abatement.
SECTION V. The designation as an Economic Revitalization Areas shall expire on December 31,
2027.
SECTION VI. The Common Council hereby determines that the property owner is qualified for
and is granted a vacant building property tax deduction for a period of two(2)years outlined below
as well as shown by the attachment pursuant to Indiana Code 6-1.1-12.1-17.
Year 1 - 100%
Year 2 - 75%
SECTION VII. The Common Council directs the City Clerk to cause notice of the adoption of
this Declaratory Resolution for a Vacant Building Real Property Tax Abatement to be published
pursuant to Indiana Code 5-3-1 and Indiana Code 6-1.1-12.1-2.5,said publication providing notice
of the public hearing before the Common Council on the proposed confirming of said declaration.
SECTION VIII. This Resolution shall be in full force and effect from and after its adoption by the
Common Council and approval by the Mayor.
Canneth Lee, Council President
South Bend Common Council
Attest:
Bianca Tirado, City Clerk
Office of the City Clerk
Presented by me, the undersigned Clerk of the City of South Bend, to the Mayor of the
City of South Bend, Indiana, on the day of , 2025, at
o'clock .m.
Bianca Tirado, City Clerk
Office of the City Clerk
Approved and signed by me on the day of , 2025, at o'clock
.m.
James Mueller, Mayor
City of South Bend
TAX ABATEMENT REPORT
TO: South Bend Common Council
FROM: Joseph Molnar, Director, Assistant Growth and Opportunity
SUBJECT: Vacant Building Real Property Tax Abatement Petition
for Studebaker Admin QOZB LLC
DATE: January 22, 2025
On January 22, 2025, a petition for tax abatement from Studebaker Admin QOZB LLC was filed
with the Office of the City Clerk. The petition seeks consideration for a vacant building tax
abatement for property 635 S. Main Street in south downtown South Bend.
Pursuant to Chapter 2, Article 6, Section 2-84.9 of the Municipal Code of the City of South
Bend, the petition was referred to the Department of Community Investment for purposes of
investigation and preparation of a report determining whether the area qualifies as an Economic
Revitalization Area pursuant to Indiana Code 6 1.1-12.1 and all zoning requirements have been
met.
The Department of Community Investment has reviewed the petition, investigated the area, and
makes the following report.
Project Summary
• The petitioner, Studebaker Admin QOZB LLC, intends to stabilize the former Studebaker
Administration Building which has been vacant and deteriorating for the past two
decades.
• The project will consist of stabilizing the building—including replacing the roof and all
windows—to preserve it from further deterioration and potential demolition.
• Private investment for this project is approximately $920,000.
• By saving this historic structure, the petitioner is ensuring its future redevelopment
potential, which will incentivize additional investment into the south edge of downtown
South Bend.
Employment Impact
Per this petition and supporting material, it is estimated that the project will create temporary
construction jobs.
Tax Estimates
The petitioner qualifies for a two-year (2) vacant building development tax abatement.
• Current estimated annual real property taxes: $15,326
• Total estimated combined taxes during the two-year (2) abatement period: $30,652
o Estimated taxes being abated during the abatement period: $20,441
• Estimated total taxes to be paid during the abatement period: $10,211
Abatement Qualification
1. A review of the tax abatements previously granted finds that the petitioner has been
granted the following prior abatement.
• Resolution No. 4514-15 (12/14/25): Ten-year (10) real property tax abatement for
property located at 635 S. Lafayette Blvd granted to RDistrict One LLC. The
petitioner (Studebaker Admin QOZB LLC) and RDistrict One LLC are under
common ownership.
2. The property is properly zoned for the proposed project.
3. Taxes on the property have been paid in full.
4. A review of the South Bend Redevelopment designation areas finds that the property is
in the River West Development Area.
5. A review of the Tax Abatement Ordinance No. 9394-03 finds that the petitioner meets
the qualifications for a Two-year (2) vacant building tax abatement under Division 9
(Miscellaneous Real Property Tax Abatement), Section 2-84 (Council's Authority to
Enlarge Real Property Tax Abatement General Standards).
2
2-Year Abatement January 16,2025
Studebaker Center LLC
South Bend Portage Township
Vacant Building Tax Abatement Schedule *
Property Address: 635 S. Main Street
Tax Key Number: 71-08-12-352-001.000-026
Current Year 1 Year 2
Assessed Value(AV)
Land $ 58,400 $ 58,400 $ 58,400
Structure 394,500 394,500 394,500
Gross Assessed Value 452,900 452,900 452,900
Abatement(100%of Structure) 100% 75%
Abatement Deduction (394,500) (295,875)
Net Assessed Value 452,900 58,400 157,025
Property Taxes
Assume constant tax rate of 5.3548%
Gross Tax(Tax Rate x Net AV) 24,252 3,127 8,408
Local Tax Credit(12.3682%of GT-DS (2,784) (359) (965)
Circuit Breaker Credit (6,141) - -
Taxes Due $ 15,326 $ 2.768 $ 7,443
3% 3% 3%
Circuit Breaker Cap 13,587 13,587 13,587
Debt Service(0.3840%of Net AV) 1,739 224 603
Max Tax Under the Cap 15,326 13,811 14,190
Year Abatement Taxes Due Taxes Abated Net Taxes
Paid
1 100% $ 15,326 $ (12,558) $ 2.768
2 75% 15,326 (7,883) 7,443
Total: 30,652 (20,441) 10,211
*This schedule is for estimation purposes only and assumes constant tax rates equal to those for 2023 Payable 2024.
The true tax values will ultimately be determined by the actual assessed valuation and the then current tax rates.
1 `�
Department of Community Investment
a •e ' City of South Bend
City of South Bend Instructions:Complete pages 1-3
AND the proper Form SB-1 for
for Incentives
Petition the type of abatement(real
property or personal property)
Petition must include a$250 filing fee payable to the for which you are applying.
"City of South Bend"before processing can be complete
General Information Project Name I Studebaker Administration Project Number
Legal name as registered with
Secretary of State Studebaker Admin QOZB LLC
Business structure Limited Liability Company
Company website
Proposed Project Information
Proposed project address 635 S.Main Street Parent company name
•
City,State,Zip South Bend,IN 46601 Legal owner
Site acreage or acreage required Is the real estate owned Owned
2.3 or leased?
Square feet of facility
149,595 If leased,by whom?
Primary Contact Information
Primary company contact name Kevin Smith Title Member
Address of company contact 506 W.South Street Phone 574-514-2959
City,State,Zip South Berd, IN 46601 Email k.smith@iqi-bi.com
Senior Official Information
Company senior official name Title
Address of company contact Phone
(if different from above)
City,State,Zip Email
Consultant Information/Agent
Hired business consultant/agent name Consultant release?(Y/N)
Address Local economic development partners
approval?(Y/N)
!City,State,Zip Email
Project Overview
Brief description of your
company,project,and why the The primary objective is to stabilize the Studebaker Administration
property is necessary for building, preserve its historical significance, and position it for future
economic growth development. Immediate actions focus on structural stabilization and
environmental remediation, with the City of South Bend and Indiana
Landmarks as collaborators.
Certified Technology Park appropriate 1
Is the project in a Tax Incremental Financing
(TIF)area? If so,which?
Have Building Permits been issued?(YIN) Number of residential units created by ggpp,,
[Note-Not eligible for abatement if Yes] No project None
If this is a petition for personal property tax abatement,has
the equipment been installed?
Investment Details
Public Infrastructure needs Has any 504 funding been What is the value of any equipment being purchased in I What is the value of any equipment being
(Off-site of project in dollars) received? Indiana for the project? purchased from out of state for the project?
New Project Investments
Calendar Year 2023 2024 2025 2026 2027 2028 2029 2030
Land Acquisition
Building Lease Payments it
Building Purchase Costs p$809,000.00
New Building Construction
Existing Building Improvements S 1,227,000.00
New Machinery&Equipment
Special Tooling/Retooling
New Furniture/Fixtures
New Computer/IT Hardware
New Software
On-site Rail Infrastructure
On-site Fiber Infrastructure
TOTAL $0.00 $0.00 $2.036,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
Full-Time Permanent Indiana-Resident Positions by Calendar Year
Calendar Year Jobs retained I Hourly Cumulative H of net NEW full time Hourly average wage,w/o Total training Total C to be
average permanent jobs created at project benefits or oonuses,of expenditure- trained-not
wage,w/o
benefits or cumulative net new jobs not cumulative
bonuses cumulative
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
Provide hourly wage information for new employees in the following positions.
Full time Part time
Laborers
Technical
Managerial
Administrative
Who will be the individual responsible for coordinating
with WorkOne on recruiting?
Does your company have an EEO hiring policy? Are you an EEO employer?
Please list the number of full time and part time minority and/or female Please describe your commitment to
employees for the following years: diversity and inclusion by detailing your
Year outreach and recruitment efforts for the last
2024 2023 2022 three years as well as current policies.
Full Time Part Time Full Time Part Time Full Time Part Time
Black
Hispanic
Asian
Indian
Female
Other
�`="" STATEMENT OF BENEFITS
r 20 24 PAY 20 25
--. - VACANT BUILDING DEDUCTION FORM SB-1 I VBD
J f State Form 55182(R2/1-21)
�' ,,,. F Prescribed by the Department of Local Government Finance
PRIVACY NOTICE
This statement is being completed for real property that qualifies as an"eligible vacant building"as defined by The cost and any specific individual's
IC 6-1.1-12.1-1(17). salary information is confidential;the
balance of the filing Is public record
per IC 6-1.1-12.1-5.1(c)and(d).
INSTRUCTIONS:
1. This statement must be submitted to the body designating the Economic Revitalization Area prior to the public hearing if the designating body
requires information from the applicant in making its decision about whether to designate an Economic Revitalization Area. Otherwise, this statement
must be submitted to the designating body BEFORE the occupation of the eligible vacant building for which the person wishes to claim a deduction.
2. To obtain a vacant building deduction,a Form 322NBD must be filed with the county auditor before May 10 in the year in which the property owner
or his tenant occupies the vacant building or not later than thirty(30)days after the assessment notice is mailed to the property owner if it was
mailed after April 10. If the property owner misses the May 10 deadline in the initial year of occupation,he can apply between January 1 and May 10
of a subsequent year.
3 A property owner who files the Form 322NBD must provide the county auditor and the designating body with a Form CF-1NBD to show compliance
with the approved Form SB-1/VBD. The Form CF-1NBD must also be updated each year in which the deduction is applicable.
SECTION 1 TAXPAYER INFORMATION
Name of taxpayer Studebaker Admin QOZB LLC
Address of taxpayer
Number and Street: 506 W South Street, Suite 210 city: South Bend State: IN ZIP: 46601
Name of contact person YY1 Telephone number E-mail address
First Name: Sue Last Name: St I tlth (574) 340-6257 s.smith@iqi-bi.eom
SECTION 2 LOCATION AND DESCRIPTION OF PROPOSED PROJECT
Name of designating body Resolution number
Common Council of the City of South Bend
Location of property County DLGF taxing district number
Number and Street: 635 S. Main St. City: soaihBend State: IN ZIP:46601 St. Joseph - 026 (South Bend - Portage)
Description of eligible vacant building that the property owner or tenant will occupy(use additional sheets if necessary). Estimated occupancy date(month,day,year)
Former Studebaker Administration Building Estimated date placed-in-use(month,day,year)
SECTION 3 ESTIMATE OF EMPLOYEES AND SALARIES AS A RESULT OF PROPOSED PROJECT
Current Number Salaries Number Retained Salaries Number Additional Salaries
SECTION ESTIMATED TOTAL COST AND'VALUE OF PROPOSED PROJECT
REAL ESTATE IMPROVEMENTS
COST ASSESSED VALUE
Current values $518,653 452.900
Plus estimated values of proposed project s 402,000
Less values of any property being replaced
Net estimated values upon completion of project S 920,653 $452,900
SECTION 5 EFFORTS TO SELL OR LEASE VACANT BUILDING
Described efforts by the owner or previous owner to sell,lease,or rent the building during period of vacancy'
Building was for sale for the past few years and has deteriorated during that time frame.
Show amount for which the building was offered for sale,lease,or rent during period of vacancy.
518,653
List any other benefits resulting from the occupancy of the eligible vacant building.
Saving of a historic structure.
SECTION 6 TAXPAYER CERTIFICATION
_ I hereby certify that the representations in this statement are true.
Signer irau trorized represintat 1 Title Date sig (month, y;year)
C. '"---.,r)^ 0 Ift‘n /I 7.--S"-- - / 7--/ '' ..-6
Page 1 of 2
FOR USE OF THE DESIGNATING BODY
We find that the applicant meets the general standards in the resolution adopted or to be adopted by this body. Said resolution,passed or to be passed
under IC 6-1.1-12.1,provides for the following limitations:
A. The designated area has been limited to a period of time not to exceed Il/a calendar years*(see below). The date this designation
expires is 12/31/2027 . NOTE:This question addresses whether the resolution contains an expiration date for the designated area.
B. The amount of the deduction applicable is limited to$ n/a
C. Other limitations or conditions(specify) n/a
D. Number of years allowed: ❑ Year 1 Year 2 ❑ Year 3 ❑ Year 4 ❑ Year 5(*see below)
❑ Year 6 ❑ Year 7 ❑ Year 8 ❑ Year 9 ❑ Year 10
E. For a statement of benefits approved after June 30,2013,did the designating body adopt an abatement schedule per IC 6-1.1-12.1-17?
El Yes ❑ No
If yes,attach a copy of the abatement schedule to this form.
If no,the designating body is required to establish an abatement schedule before the deduction can be determined.
We have also reviewed the information contained in the statement of benefits and find that the estimates and expectations are reasonable and have
determined that the totality of benefits is sufficient to justify the deduction described above.
Approved(signature and title of authorized member of designating body) Telephone number Date signed(month,day,year)
Printed name of authorized member of designating body Name of designating body
Common Council of the City of South Bend, Indiana
Attested by(signature and title of attester) Printed name of attester
"if the designating body limits the time period during which an area is an economic revitalization area,that limitation does not limit the length of time a
taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under IC 6-1.1-12.1-17.
IC 6-1.1-12.1-1
(17) "Eligible vacant building"means a building that:
(A)is zoned for commercial or industrial purposes;and
(B)is unoccupied for at least one(1)year before the owner of the building or a tenant of the owner occupies the building,as evidenced
by a valid certificate of occupancy,paid utility receipts,executed lease agreements,or any other evidence of occupation that the
department of local government finance requires.
IC 6-1.1-12.1-17
Abatement schedules
Sec.17. (a)A designating body may provide to a business that is established In or relocated to a revitalization area and that receives a deduction under
section 4 or 4.5 of this chapter an abatement schedule based on the following factors:
(1) The total amount of the taxpayer's investment in real and personal property.
(2) The number of new full-time equivalent jobs created.
(3) The average wage of the new employees compared to the state minimum wage.
(4) The infrastructure requirements for the taxpayer's investment.
(b)This subsection applies to a statement of benefits approved after June 30,2013. A designating body shall establish an abatement schedule
for each deduction allowed under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year
of the deduction. Except as provided in IC 6-1.1-12.1-18,an abatement schedule may not exceed ten(10)years.
(c)An abatement schedule approved for a particular taxpayer before July 1,2013,remains in effect until the abatement schedule expires under
the terms of the resolution approving the taxpayer's statement of benefits.
Page 2 of 2
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