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1573 Interlocal Agrmt Six Cent Local Option Motor/Diesel Fuel 1•. pd, 0 , Q /.4,Ay „ €4116 RESOURCE MANAGEMENT DEPARTMENT SEMINOL E COUNTY BUDGET AND FISCAL MANAGEMENT DIVISION 1 L Kir>15 \: 1IUKa ( L r-1 0 CNI C1:1 May 2, 2013 cr x Ms. Erin O'Donnel, City Clerk Ms. Carol Foster, City Clerk City of Altamonte Springs City of Lake Mary 202 Newburyport Ave. 100 N. Country Club Road Altamonte Springs, FL 32701 Lake Mary, FL 32792 -8445 Ms. Donna G. Gardner, City Clerk Ms. Andrea Lorenzo- Luaces, City Clerk City of Casselberry City of Winter Springs 95 Triplet Lake Drive 1126 E. State Road 434 Casselberry, FL 32707 Winter Springs, FL 32708 Ms. Sarah M. Mirus, City Clerk Ms. Janet Dougherty, City Clerk City of Longwood City of Sanford 175 W. Warren Ave. 300 N. Park Avenue Longwood, FL 32750 Sanford, FL 32772 Ms. Barbara Barbour, City Clerk City of Oviedo 400 Alexandria Blvd. Oviedo, FL 32765 RE: Interlocal Agreement For The Shared Distribution Of The Six Cent Local Option Motor Fuel and Diesel Fuel Tax and the renewed Seminole County Local Option Gas Tax Ordinance Enclosed for your records is an original copy of the "Interlocal Agreement For The Shared Distribution Of The Six Cent Local Option Motor Fuel and Diesel Fuel Tax" as certified and executed by the County and each City. Also enclosed is a certified copy of the renewed Seminole County Local Option Gas Tax Ordinance adopted by the Seminole County Board of County Commissioners on March 26, 2013 with an effective date of September 1, 2013. If you should have any questions, please contact me at 407 - 665 -7175. Sincerely, Cecilia Monti Financial Administrator- Revenue Attachments (Local Option Gas Tax — County Ordinance and Interlocal Agreement) c: Jim Hartmann, County Manager Joe Forte, Deputy County Manager Bryant Applegate, County Attorney Joseph F. Pennisi, Director, Resource Management Arnold Schneider, Assistant County Attorney 1101 EAST FIRST STREET • SANFORD FL 32771 -1468 • TELEPHONE (407) 665 -7176 • FAX (407) 665 -7183 WWW.SEMINOLECOUNTYFL.GOV INTERLOCAL AGREEMENT FOR THE SHARED DISTRIBUTION OF THE SIX CENT LOCAL OPTION MOTOR FUEL AND DIESEL FUEL TAX THIS INTERLOCAL AGREEMENT, by and between SEMINOLE COUNTY, a political subdivision of the State of Florida, whose address is Seminole County Services Building, 1101 East First Street, Sanford, Florida 32771, hereinafter referred to as "COUNTY ", and the following municipalities: CITY OF ALTAMONTE SPRINGS, a Florida municipal corporation, whose address is 225 Newburyport Avenue, Altamonte Springs, Florida 32701, hereinafter referred to as "ALTAMONTE SPRINGS "; and CITY OF CASSELBERRY, a Florida municipal corporation, whose address is 95 Triplet Lake Drive, Casselberry, Florida 32707, hereinafter referred to as "CASSELBERRY "; and CITY OF LAKE MARY, a Florida municipal corporation, whose address is 100 North Country Club Road, Lake Mary, Florida 32746, hereinafter referred to as "LAKE MARY "; and CITY of LONGWOOD, a Florida municipal corporation, whose address is 175 West Warren Avenue, Longwood, Florida 32750, hereinafter referred to as "LONGWOOD "; and CITY of OVIEDO, a Florida municipal corporation, whose address is 400 Alexandria Boulevard, Oviedo, Florida 32765, hereinafter referred to as "OVIEDO "; and CITY OF SANFORD, a Florida municipal corporation, whose mailing address is P.O. Box 1778, Sanford, Florida 32772 -1788, hereinafter referred to as "SANFORD "; and CITY OF WINTER SPRINGS, a Florida municipal corporation, whose address is 1126 East State Road 434, Winter Springs, Florida 32708, hereinafter referred to as "WINTER SPRINGS "; and Interlocal Agreement Local Option Gas Tax Page 1 of 8 WHEREAS, under the authority of Section 336.025, Florida Statutes, and pursuant to Seminole County Ordinance Nos. 83 -22, 85 -33 and 85 -34, and 87 -2, COUNTY levied a combined six cents ($.06) local option gas tax upon every gallon of motor fuel and special (i.e., diesel) fuel sold in Seminole County and provided for distribution of the proceeds from the tax between itself and eligible municipalities within Seminole County; and WHEREAS, the first four cents ($.04) of that levy will expire on August 31, 2013, unless re- imposed and extended and the fifth and sixth cents of the tax will expire on August 31 2015, unless re- imposed and extended; and WHEREAS, the parties hereto have determined that it is in the best interests of each for COUNTY to renew and extend the levy for a term not exceeding another thirty (30) years and to make provision for the sharing of the renewed tax levy through this Interlocal Agreement; and WHEREAS, COUNTY has or shall have enacted its Ordinance renewing the levy of all six cents ($.06) of the tax and extending the term thereof to August 31, 2043, NOW, THEREFORE, in consideration of the covenants contained herein, the receipt and adequacy of which are hereby acknowledged by all parties hereto, the parties agree to provide for the distribution of local option gas tax proceeds as follows: Section 1. Effective Date and Term. (a) This Interlocal Agreement shall become effective on June 1, 2013 subject to the occurrence of both the following events: (i) the Agreement's timely approval by the governing bodies of COUNTY and the requisite number of municipalities, pursuant to Section 336.025(3)(a)(1), Florida Statutes (2012); and (ii) COUNTY's enactment of the necessary ordinance renewing and reimposing the tax and extending its term to August 31, 2043. In the event either or both prerequisites do not occur within time frames required by statute and prior to Interlocal Agreement Local Option Gas Tax Page 2 of 8 expiration of the present levy of the first four cents ($.04) of the tax, then this Agreement shall have no effect and no party shall be bound by any terms hereof. (b) Upon becoming effective, this Interlocal Agreement shall supersede all previous agreements or understandings among the parties regarding the subject matter of this Agreement and shall remain in effect for the renewed term of the tax or any subsequent extension thereof. Section 2. Distribution of Proceeds. (a) Commencing with the September 1, 2013 effective date of the renewed and extended tax levy, the net proceeds of the six cent ($.06) local option motor fuel and diesel fuel taxes shall, unless subsequently amended by agreement among the parties pursuant to subsection (b) below, be shared among COUNTY and the seven (7) municipalities according to the following formula: Local Government Distribution Proportion Seminole County 63.6% Altamonte Springs 5.3% Casselberry 4.8% Lake Mary 2.2% Longwood 3.2% Oviedo 6.4% Sanford 9.5% Winter Springs 5.0% (b) The above percentages shall be reviewed annually by the parties during the term of this Interlocal Agreement. It is the intent of the parties that changes to the formula in subsection (a) above, shall be based on the average of the relative percentages of actual Transportation Expenses, as defined in Section 3 below, made by each entity during the five (5) Interlocal Agreement Local Option Gas Tax Page 3 of 8 fiscal year periods immediately preceding the year of review; provided, however, that the COUNTY's share shall remain fixed at sixty three and six tenths percent (63.6 %) and the overall percentage distributed among the municipalities shall remain at thirty six and four tenths percent (36.4 %) for the term of this Agreement. Such review shall be timely completed and agreed upon so as to accommodate timely amendment to this Interlocal Agreement on or before the next succeeding June 1 anniversary date of this Interlocal Agreement. Any changes to the distribution formula shall be made by formal amendment to this Interlocal Agreement. Section 3. Transportation Expenses and Computation of Subsequent Distribution Shares. (a) Prior to the time of each annual review of the distribution formula in Section 2 hereof, COUNTY shall collect from the municipalities and the municipalities shall provide to COUNTY, on or before a date established by COUNTY and in a form determined by COUNTY, adequate data detailing the expenditures made in each category listed in subsections (b)(1) through (b)(7) of this Section. COUNTY shall compute the proposed distribution percentages therefrom and provide to the municipalities a summary of the percentages computed and make available for review the documents from which such percentages were computed. The distribution percentages shall apply to revenue distribution during the distribution periods next succeeding the review and formal amendment to this Interlocal Agreement. COUNTY shall forward the distribution percentages and a certified copy of amendment to this Interlocal Agreement revising such distribution shares to the Florida Department of Revenue. Failure by any municipality to provide the expenditure information in substantial compliance as required herein shall authorize COUNTY to use, the extent determinable, that municipality's Transportation Expenditures contained in that municipality's audit reports for that municipality's revised share. Interlocal Agreement Local Option Gas Tax Page 4 of 8 (b) "Transportation Expenditures" means expenditures by COUNTY and the municipalities from local or State shared revenue sources, including the local option motor fuel and diesel fuel tax distributed under this Agreement, but excluding expenditures of bond proceeds, for the following programs: (1) Public transportation operations and maintenance. (2) Roadway and right -of -way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment. (3) Roadway and right -of -way drainage. (4) Street lighting installation, operation, maintenance and repair. (5) Traffic signs, traffic engineering, signalization, and pavement markings, installation, operation, maintenance and repair. (6) Bridge maintenance and operation. (7) Debt service and current expenditures for transportation capital projects in the foregoing program areas, including construction or reconstruction of roads and sidewalks. Nothing in this Section or elsewhere in this Interlocal Agreement shall be construed as authorizing or permitting proceeds of the local option motor fuel and diesel fuel taxes to be used for the clean -up and removal of debris in, on, or under transportation facilities and infrastructure resulting from natural or manmade disasters or intermittent severe weather conditions whether or not a state of emergency has been declared by Federal, State or local officials. Section 4. Resolution of Disputes as to Shared Distribution Formulas. (a) Prior to challenging the distribution of local option gas tax revenues under the provisions hereof in any forum, judicial or administrative, a party shall submit in writing its objection to the distribution proportion to COUNTY's Resource Management Department, Budget and Fiscal Management Division, which shall, within thirty (30) days of receipt, provide Interlocal Agreement Local Option Gas Tax • Page 5 of 8 the Chairperson of the Council of Local Governments in Seminole County (CALNO) an analysis of the challenge. Upon receipt of the analysis, CALNO shall, within thirty (30) days, hear the challenge at a special meeting called solely for said purpose, at which CALNO shall, upon majority vote, render an advisory and non - binding opinion as to the validity or invalidity of the challenge. The foregoing notwithstanding, final determination of distributed shares shall be made by COUNTY as required by Section 336.025(5)(b), Florida Statutes (2012). (b) In the event that any party hereto shall refuse to accept COUNTY's determination of the distribution shares of tax proceeds and elects to pursue a formal challenge to the Department of Revenue Administration Commission per Section 336.025(5)(b), Florida Statutes, the tax monies shall continue to be collected and shall be held in escrow by the Seminole County Clerk of the Circuit Court until final disposition of the matter in dispute. Section 5. Savings Clause. The parties agree that if any provision of this Interlocal Agreement is declared invalid in any administrative or judicial proceeding, the remaining provisions of this Interlocal Agreement shall be deemed severable and continue in full force and effect as will all provisions of COUNTY's Ordinance reimposing and extending the term of the tax which shall also survive and be in full force and effect without prejudice to any party disputing distribution percentages pursuant to Section 336.025(5)(b), Florida Statutes (2012). IN WITNESS WHEREOF, the parties have caused this Interlocal Agreement to be executed in eight (8) counterparts by their respective and duly authorized offices on the respective dates. ATTEST: CITY OF ALTAMONTE SPRINGS /v 1 _ By: a Oalt3z.S.) ERIN O'DONNELL, Cj4y Jerk PATRICIA BATES, Mayor Date: `J 5/(3 Interlocal Agreement Local Option Gas Tax Page 6 of 8 ATTEST: CITY OF CASSELBERRY � BY: (2e-/-e__ <,/ DONNA G. GARDNER, City Clerk CHARLENE GLA Mayor Date: a 5 - 1?) ATTEST: CITY OF LAKE MARY LC . B : , _ �,; �L CAROL FOSTER, City Clerk DAVIDIE"17i ' , Mayor Date: / / /z ATTEST: CITY OF LONGWOOD - � _By: k 4 . AH M. MIRUS, City Clerk : ' IAN D. SACKETT,' . or Date: df/ 203 ATTEST: CITY OF OVIEDO No :► / / By: ARBARA BA ',YOUR, City Clerk DOMINIC PERSAMPIERE, Mayor Date: 3/ /2ev3 ATTEST: CITY OF SANFORD / /6 By: I/i►�`I!� '' JANET DOUGHERTJ', City erk JEFF TRIPL l Mayor ■ Date: 4 Interlocal Agreement Local Option Gas Tax Page 7 of 8 ATTEST: CITY OF WINTER SPRINGS - / By: Ate: '_ ORENZO - LUACES, City Clerk C A ES LAS / or Date: March 11, 2013 BOARD OF COUNTY MMISSIONERS ATTEST: SEMIN2 C • T' DA 4 , 40 By: t -ANNE MORSE BERT DALLARI, Chairman 71erk to the Board of County Commissioners of Seminole County, Florida. Date: 3-37 / 3 For the use and reliance of As authorized for execution by the Board of County Seminole County only. Commissioners at its 3 - (3 , 2013, regular meeting. Approved as to form and legal sufficiency. ounty Attorney AWS /lpk 2/7/13 version 2 2/20/13 Revised execution copy 2/21/13 Corrected Execution Copy P: \Users \aschneider \Fiscal Services \2013\Local Option Gas Tax Interlocal Agt. version 3 (21)13 clean.docx Interlocal Agreement Local Option Gas Tax Page 8 of 8 CERTIFIED COPY MARYANNE MORSE CLERK OF CIRCUIT COURT SEMINO E COUNTY, FI.RIDA BY ..ti.0 / DEPUTY CLERK ORDINANCE NO. 2013- 13 SEMINOLE COUNTY, FLORIDA AN ORDINANCE AMENDING AND RESTATING ARTICLE I AND REPEALING ARTICLE II OF PART 2, CHAPTER 245, SEMINOLE COUNTY CODE; PERTAINING TO THE LEVY AND ADMINISTRATION OF THE SIX CENT LOCAL OPTION FUEL TAX ON MOTOR FUEL AND DIESEL FUEL AUTHORIZED BY SECTION 336.025(1)(a), FLORIDA STATUTES; PROVIDING FOR THE REIMPOSITION AND EXTENSION OF SAID TAX UPON THE EXPIRATION DATES THEREOF; FURTHER PROVIDING FOR THE TERM OF SAID RENEWALS OF THE FIRST, SECOND, THIRD AND FOURTH CENT TAX TO BE THE SAME AS THAT FOR THE FIFTH AND SIXTH CENT OF SAID TAX; PROVIDING AUTHORIZATION FOR ENTRY INTO NEW INTERLOCAL AGREEMENTS WITH THE SEVERAL MUNICIPALITIES WITHIN THE COUNTY AS TO SHARED DISTRIBUTIONS OF THE REIMPOSED TAX; PROVIDING FOR SEVERABILITY, CODIFICATION AND AN EFFECTIVE DATE. WHEREAS, the County enacted a four cent per gallon local option motor fuel and special fuel tax in 1983 pursuant to the authority of Section 336.025, Florida Statutes, and Ordinance No. 83 -22 for an initial ten year term which was later lengthened to thirty (30) years after legislative amendment of the statute and adoption of Ordinance No. 85 -33, resulting in an expiration date of August 31, 2013 for that portion of the tax; and WHEREAS, the Legislature further amended Section 336.025, Florida Statues, in 1985 allowing counties to impose an additional two (2) cents, the 5 and 6 cent of local option motor fuel and special fuel tax on each gallon of such fuels sold in such counties which could also be imposed for a thirty (30) year term; and WHEREAS, Seminole County, by enactment of Ordinance No. 85 -34, levied the additional two cents of local option motor and special fuel tax for a term of thirty years ending on August 31, 2015; and WHEREAS, the present interlocal agreement for shared tax distribution among the County and the municipalities remains in effect so long at those tax levies remain in force; and Local Option Gas Tax Renewal Ordinance (2013) Page 1 of 7 WHEREAS, the Board of County Commissioners finds and determines that the maintenance and capital improvement needs of the County transportation system cannot be sustained at the present level of safety and operational soundness unless the local option motor fuel and diesel fuel tax is extended for an additional thirty (30) year term for the first four cents of said tax and an additional twenty -eight (28) year term as to the fifth and sixth cent portion of the tax, for a consolidated term ending on expiring on August 31, 2043 for all six cents of the allowable levy; and WHEREAS, the foregoing facts and circumstances necessitate that Articles I and II of Chapter 245, Section 245.21 through and including Section 245.34 and reserved Section 245.35 through Section 245.40, Seminole County Code (the "Code "), be comprehensively restated as follows: NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF SEMINOLE COUNTY, FLORIDA, THAT: Section 1. Amendment of Chapter 245, Part 2, Seminole County Code. Chapter 245, Part 2, of the Seminole County Code is hereby amended to read as follows: PART 2. LOCAL OPTION GAS TAX • • • • 1 •. Sec. 245.21. Authority to impose tax. This Article Part is authorized by Section 336.025, Florida Statutes (2012). (as crcatcd by Section 55 of Chapter 83 3, Laws of Florida and Section 6 of Chapter 83 138, Laws of Florida) and other applicable law. Sec. 245.22. Tax imposed— Reimposed. Thcrc is hereby imposed a four cent local option gas tax upon every gallon of motor fuel and special fuel sold in Seminole County and . -- .. .. - ! ;, - . .. _ . . - . Effective September 1, 2013, the Local Option Gas Tax Renewal Ordinance (2013) Page2of7 r first four cents ($0.04) per gallon of Local Option Tax on Motor Fuel and Diesel Fuel heretofore imposed by Ordinance Numbers 83 -22 and 85 -33 is hereby reimposed and relevied for an additional term of thirty (30) years ending on August 31, 2043. Effective September 1, 2015, the additional two cents ($0.02) per gallon of Local Option Tax on Motor Fuel and Diesel Fuel heretofore imposed by Ordinance Number 85 -34 is hereby reimposed and relevied for an additional term of twenty -eight (28) years ending on August 31, 2043. Sec. 245.23. Division and distribution of proceeds. Proceeds of the tax hereby imposed shall be divided and distributed among the County government and eligible municipalities through an interlocal agreement in accordance with the provisions of Section 336.025(3)(a)1, Florida Statutes (2012), as amcndcd. The County shall provide the Department of Revenue, State of Florida, with a certified copy of the interlocal agreement containing the agreed upon distribution percentages the actual distribution percentages whether derived from an interlocal agreement as authorized by Scction 336.025(3)(a)1, Florida Statutcs (1985), or by applicability of the statutory formula set forth in Scction 336.025(4), Florida Statutes (1983). The distribution formula for the tax shall be reviewed by the parties to the interlocal agreement at least every five (5) years for the duration of the tax levy. If it is determined that any changes to the distribution formula are desirable or necessary, such changes shall only be implemented by formal amendment to the interlocal agreement which shall be enacted on or before June 1 of the year such amendment is approved. A certified copy of any amendment(s) to the interlocal agreement affecting the distribution formula among the County and the municipalities shall be promptly provided to the Department of Revenue. Sec. 245.24. • :. • - ' :: : : . . • • ..... • ... .. . . .. ... . . .. • .. . • .. : • ∎ 4 . _ • • • ' • . . Authorized Transportation Expenses Payable from Local Option Gas Tax Renewal Ordinance (2013) Page 3 of 7 • the Tax. For purposes of allocation of the County's portion of the tax hereby imposed, the .. - •• - . - .. -- -- will update and utilize its geographic base file and other pertinent data, which may include levels of the transportation network. The County will develop the ability to do transportation Proceeds from the tax shall only be used for Transportation Expenses as defined in Section 336.025(7), Florida Statutes (2012), and this Ordinance. "Transportation Expenditures" means expenditures by the County and the municipalities from local or State shared revenue sources, including particularly the tax imposed by this Ordinance, but excluding expenditures of bond proceeds for the following programs: (a) Public transportation operations and maintenance. (b) Roadway and right -of -way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment. (c) Roadway and right -of -way drainage. (d) Street lighting installation, operation, maintenance, and repair. (e) Traffic signs, traffic engineering, signalization, and pavement markings,. installation, operation, maintenance, and repair. Bridge maintenance and operation. (g) Debt Service and current expenditures for transportation capital projects in the foregoing program areas, including construction or reconstruction of roads and sidewalks. Local Option Gas Tax Renewal Ordinance (2013) Page 4 of 7 Nothing in this Section shall be construed as authorizing or permitting proceeds of the local option motor fuel and diesel fuel taxes to be used for the cleanup and removal of debris in, on or under transportation facilities and infrastructure resulting from natural or manmade disaster or intermittent severe weather conditions whether or not a state of emergency has been declared by federal, State or local officials. Sec. 245.25. Development of objective criteria for allocation. The County will develop objective criteria based on the TMP to be used Transportation Element of the County's Comprehensive Plan in evaluating proposals and allocating the County's portion of the tax proceeds among critical road segments, acquisition of rights -of -way, drainage improvements and any other improvements related to transportation. This shall apply to both operations and maintenance as well as capital improvement expenditures. is the intention of the Board of County Commissioncrs that a portion of the County's proceeds of transportation. Sec. 245.27. Sec. 245.26 Effective dates. The tax imposed hereby shall be effective from September 1, 1983, to August 31, 2013, both inclusive. This Ordinance shall become effective upon a certified copy thereof being filed with the Florida Secretary of State. The Local Option Motor Fuel and Diesel Fuel Tax hereby reimposed and extended shall become effective as stated in Section 245.22. Secs. 245.28 245.30. Reserved. Local Option Gas Tax Renewal Ordinance (2013) Page 5 of 7 • . _ _ . ! ! e • • _ • e : • - e CAL OPTION CAS TAX as amended. Scc. 245.32. Tax imposed. There is hereby imposed an additional two cent local option gas tax upon every gallon of motor fuel and special fuel sold in Seminole County and taxed under the provisions of Chapter 206, Florida Statutes. Scc. 245.33. Term of tax. Thc tax imposition hcrcby madc shall be effective from September 1, 1985, to August 31, 2015, both inclusive. Scc. 245.34. Distribution of proceeds. Proceeds of the tax hcrcby imposcd shall be .... .. - - . . _ - - :. e vernmcnt and eligible municipalities in accordance with the provisions of Section 336.025, Florida Statutcs, as amcndcd. Thc County shall provide derived from an intcrlocal agreement as authorized by Section 336.025(3)(a)1, Florida Statutes, - - - - • - 1 4 - to Scptcmbcr 1, 1985. Secs. 245.35 245.40. Secs. 245.27 — 245.40. Reserved. Section 2. Severability. If any provision of this Ordinance, or the application thereof to any person or circumstance is held invalid, it is the intent of the Board that the invalidity shall not affect other provisions or applications of this Ordinance which shall be given effect without the invalid provision or application, and to this end said provision of this Ordinance is declared severabl e. Section 3. Codification. It is the intention of the Board that the substantive provisions of this Ordinance shall become and be made a part of the Seminole County Code and that the Local Option Gas Tax Renewal Ordinance (2013) Page 6 of 7 word "ordinance" may be changed to "section ", "article ", or other appropriate word or phrase and the sections of this Ordinance may be renumbered or re- lettered to accomplish such intention; providing, however, that the Recitals, and Sections 2, 3 and 4 of this Ordinance shall not be codified. Section 4. Effective Date. This Ordinance shall take effect upon filing a copy of this Ordinance with the Department of State by the Clerk of the Board of County Commissioners. BE IT ORDAINED by the Board of County Commissioners of Seminole County, this /� ti - day of cut_ t i 2013. ATTEST: BOARD OF COUNTY COMMISSIONERS SEMINOLE COUNT !/RIDA 7 ,;------- MA ./' , E MORSE RP : ERT DALLARI, Chairman Clerk to the Board of County Commissioners of Seminole County, Florida Citations of Authority for this Ordinance: Article VIII, § 1, Fla. Constitution §336.025, Fla. Statutes (2012) Seminole County Home Rule Charter AWS /sjs 3/25/13 P: \Users\ssharrer \Ordinances\ 2013 \Local Option Gas Tax Renewal docx Local Option Gas Tax Renewal Ordinance (2013) Page 7 of 7