18-1037ORDINANCE NO. 1$-iQ3%
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, A TEXAS HOME-RULE
MUNICIPAL CORPORATION, AUTHORIZING THE CITY MANAGER TO EXECUTE AN
1NTERLOCAL COOPERATIVE PURCHASING AGREEMENT WITH DENTON COUNTY,
UNDER GOVERNMENT CODE, CHAPTER 791, TO AUTHORIZE DENTON COUNTY TO
PROVIDE PROPERTY TAX BILLING AND COLLECTIONS SERVICES FOR THE CITY
OF DENTON; PROVIDING A SAVINGS CLAUSE; AND PROVIDING AN EFFECTIVE
DATE (FILE 6857- INTERLOCAL COOPERATIVE PURCHASING AGREEMENT WITH
DENTON COUNTY).
WHEREAS, the City of Denton (the "City") and Denton County (the "County") desire to
enter into an Interlocal Agreement for the County, through its duly elected tax assessor-collector,
to act as tax assessor and collector for the City for the purpose of billing and collecting property
taxes; and
WHEREAS, the County is well equipped to perform this service; and
WHEREAS, the City Council finds that the Interlocal Agreement is in the public interest;
NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
,SECTION 1. The findings and recitations contained in the preamble of this Ordinance
are incorporated herein by reference.
SECTION 2. The City Manager, or his designee, is hereby authorized to execute the
Interlocal Agreement on behalf of the City with the County. The City Manager, or his designee,
is hereby authorized to carry out the rights and duties of the City under the Interlocal Agreement
including the expenditure of funds provided for therein.
SECTION 3. This Ordinance shall become effective immediately upon its passage and
,. ...
approval.
The ���croi:ic�a� t�� a;�����i•��va�= �I�i� ��a•c�ii���:ca�°,� was made bY _._ ��'�� � ����.�� � � � .,�, and
seconded by ��,��' �__����_���� ���TM��� V_______ ________ _, the ordinance was passed and approved by
dr�� ����l�c��,���r�}��; �,1��1� � �� _ � �� .� �
Aye Nay Abstain Absent
Mayor Chris Watts: � �°`°
Gerard Hudspeth, District 1: �"'
Keely G. Briggs, District 2: ___ __ww� � Y_r ��"
Don Duff, District 3:
John Ryan, District 4: �
Deb Armintor, At Large Place 5: w���'`
Paul Meltzer, At Large Place 6; ��'°WS
. '�"����
PASSED AND APPROVED this the ��°�� �� da of mm, 2018.
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CHRIS WATTS, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY: .... � ���°�� ��. ...,.�����'...�.��a'�' � ,�"��„ � � �''�����`:—..
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APPROVED AS TO LEGAL FORM:
AARON LEAL, CITY ATTORNEY
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THE STATEOFTEXAS §
COUNTY OFDENTON §
INTERLOCALCOOPERATIONAGREEMENTFORTAX COLLECTION
BETWEENDENTONCOUNTY,TEXAS,AND
DjuzpgEfoupo-Ufybt
THISAGREEMENTismadeandenteredintothis
dayof201byandbetweenDENTONCOUNTY,apolitical
subdivisionofthe State ofTexas,hereinafterreferredtoas"COUNTY,"and,the
Efoupo-Ufybt
Cityof,DentonCounty,Texas,alsoapolitical
subdivision of theStateof Texas,hereinafter referredto as"MUNICIPALITY."
WHEREAS,COUNTYandMUNICIPALITYmutuallydesiretobesubjectto
theprovisionsofV.T.C.A.GovernmentCode,Chapter791, theInterlocalCooperation
Act, and V.T.C.A., Tax Code, Section 6.24 and 25.17 and;
WHEREAS,MUNICIPALITYhas the authority to contractwith the COUNTY
fortheCOUNTYtoactastaxassessorandcollectorforMUNICIPALITYand
COUNTY has the authority to so act;
NOWTHEREFORE,COUNTYandMUNICIPALITY,forandin
considerationofthemutualpromises,covenants,andagreementshereincontained,do
agreeas follows:
1 of 14 INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
I.
st
TheeffectivedateofthisAgreement shall bethe1dayofOctober, 201.The
termofthis Agreement shall be for a period of oneyear,fromOctober1, 201, to and
through September 30, 201. This Agreement shall be automaticallyrenewedforan
additionalone(1)yeartermat the discretion of theCOUNTYand MUNICIPALITY,
unlesswritten noticeofterminationis provided bytheterminatingpartytotheother
partypriorto one hundred-fifty(150) daysof theexpirationdateofthecurrentterm of
the Agreement.MUNICIPALITYagrees to deliverthis agreementno later than
September, 201in manner requiredby
COUNTYto fully executesaidcollection services byCOUNTY.
II.
Forthepurposesandconsiderationherein statedandcontemplated,COUNTY
shallprovidethefollowingnecessaryandappropriateservicesforMUNICIPALITYto
themaximumextentauthorizedbythisAgreement,withoutregardtorace,sex,religion,
color, age, disability, or national origin:
1.COUNTY,byandthroughitsdulyqualifiedtaxassessor-collector,shall
serveastaxassessor-collectorforparcelsntheMUNICIPALITYforadvaloremtax
collectionfortaxyear201,andeachtaxyear forthedurationofthisAgreement.
COUNTYagreesto perform allnecessaryadvalorem assessingandcollectingdutiesfor
MUNICIPALITYandMUNICIPALITYdoeshereby expresslyauthorizeCOUNTYto
doandperformallactsnecessaryandpropertoassess andcollecttaxesfor
MUNICIPALITY.COUNTYagreestocollectbasetaxes, penalties, interest, and
attorney's fees.
2.COUNTYagrees to prepareandmail all current and delinquent tax
2 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
statementsrequiredbystatute,supplementalchangesforapplicable property accounts,
aswellasprepareandmailany other mailingasdeemednecessaryand appropriate by
COUNTY; provide daily and monthlycollection reports to MUNICIPALITY;
preparetaxcertificates; develop andmaintain both currentand delinquent taxrolls,
disburse taxmoniestoMUNICIPALITYdaily (business day)based on prior daytax
postings. COUNTYagreesto approve andrefund overpayment or erroneous payment of
taxesforMUNICIPALITYpursuant toTexasPropertyTax code Sections 31.11 and
31.12fromavailablecurrenttaxcollections of MUNICIPALITY; meet the
requirements of Section 26.04 of the TexasTaxCode;andto develop andmaintainsuch
other recordsandformsasare necessaryorrequiredbyState law, rules, or regulations.
3.COUNTYfurtheragreesthatitwillcalculate the effectivetaxratesand
rollback taxratesforMUNICIPALITYandthatsuchcalculationswill be provided at
noadditionalcosttoMUNICIPALITY. Theinformation concerning theeffectiveand
rollback taxrateswill be published in the formprescribedby the Comptroller of Public
Accounts of the State of Texas,andasrequiredbySection 26.04 of V.T.C.A. Tax Code.
MUNICIPALITYshall notify taxassessor-collector no laterthan July 25th of eachyear
thatMUNICIPALITYwishespublication of forms or notices specifiedinthissection.
MUNICIPALITYfurtheragreesthatifCOUNTYcalculateseffectiveandrollbacktax
rates,COUNTY shall publish the requirednotices on behalf of MUNICIPALITY.
Itis understood andagreedby the partiesthattheexpense of publicationshall be borne
byMUNICIPALITYandthatCOUNTYshall provide MUNICIPALITY’s billing
address to the newspaper publishing the effective androllbacktaxrates.
3 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
4.COUNTY agrees, upon request, to offer guidance and the necessaryforms
for posting notices of requiredhearingandquarter-pagenoticesasrequiredby Sections
26.05 and 26.06 of V.T.C.A. Tax Code and Section 140.010 of Local Government
Code, ifMUNICIPALITYrequestssuch 7 days in advance of the intended
publicationdate,COUNTYagreestomanageallnotices and publications on behalf of
MUNICIPALITY ifrequestisreceived no later than July 25th. MUNICIPALITYmust
approve allcalculationsand notices, in the formatrequiredbyCOUNTY, before
publicationmay proceed.Theaccuracyandtimeliness of allrequirednoticesare the
responsibility of MUNICIPALITY.
5.Should MUNICIPALITYvote toincreaseitstaxrate above the rollback
taxrate the required publication of noticesshall be the responsibilityof
MUNICIPALITY.
6.COUNTYagreestodevelopandmaintainwrittenpoliciesand procedures
of its operation. COUNTYfurther agreestomakeavailablefull information about the
operation of the County TaxOfficetoMUNICIPALITY, andto promptly furnish
writtenreportstokeepMUNICIPALITYinformed of allfinancialinformationaffecting
it.
4 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
7.MUNICIPALITYagreestopromptlydelivertoCOUNTYallrecords
thatithasaccumulated and developedintheassessmentand collection oftaxes, and to
cooperateinfurnishingorlocatinganyotherinformation andrecordsneeded by
COUNTY to perform its duties under the terms and conditions of thisAgreement.
8.
COUNTYagreestoallowanauditofthetaxrecordsof
MUNICIPALITYinCOUNTY’Spossession during normal working hours with atleast
48 hoursadvance, written noticetoCOUNTY.Theexpenseofanyandallsuch audits
shall be paidbyMUNICIPALITY. A copy of anyand allsuch audits shall be furnished
to COUNTY.
9.IfrequiredbyMUNICIPALITY, COUNTYagreestoobtain asurety
bondfortheCountyTaxAssessor/Collector.Suchbondwillbeconditioneduponthe
faithfulperformanceoftheTax Assessor/Collector’slawfulduties,willbemadepayable
toMUNICIPALITYandinanamountdeterminedbythegoverningbodyof
MUNICIPALITY.Thepremiumforanysuch bondshallbebornesolelyby
MUNICIPALITY.
COUNTYagreesthat itwillpost anoticeonitswebsite,asa
10.
reminderthatdelinquenttaxpenaltieswillapply to allassessedtaxeswhicharenot paid
by January31,201.
COUNTY agreesthatit willpost toasecure websitecollectionreportsfor
11.
MUNICIPALITYlistingcurrenttaxes,delinquent taxes,penaltiesandinterestonadaily
5 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
basisthroughSeptember30, 201.COUNTYwillprovide monthly Maintenanceand
Operation(hereinafterreferredtoas“MO”),andInterestandSinking(hereinafter
referredtoas“IS”)collectionreports;providemonthlyrecapreports;andprovide
monthly attorney fee collection reports.
12.MUNICIPALITYretainsitsrighttoselectitsown delinquenttax
collectionattorneyandCOUNTYagreestoreasonablycooperatewith theattorney
selected byMUNICIPALITY in the collection of delinquent taxes and related activities.
13.MUNICIPALITYwillprovideCOUNTYwith noticeofanychange
incollection attorneyonorbeforetheeffective date ofthenew collectionattorney
contract.
III.
COUNTYherebydesignatestheDentonCountyTaxAssessor/Collectortoact
on behalfoftheCountyTaxOfficeandtoserveasLiaisonforCOUNTYwith
MUNICIPALITY. TheCountyTaxAssessor/Collector, and/orhis/herdesignee,shall
ensure the performance of alldutiesandobligations of COUNTY; shall devote sufficient
timeandattention totheexecution ofsaid dutieson behalfofCOUNTYinfull
compliancewiththetermsandconditionsofthisAgreement;andshallprovide
immediateanddirectsupervisionoftheCountyTax Officeemployees, agents,
contractors, subcontractors, and/orlaborers,ifany,inthefurtheranceofthepurposes,
termsand conditionsofthisAgreementforthemutualbenefitofCOUNTYand
MUNICIPALITY.
6 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
IV.
COUNTYaccepts responsibility for the acts,negligence, and/or omissions
relatedto property taxservice of allCOUNTYemployeesandagents,sub-contractors
and /or contractlaborers,andfor those actions of other persons doing work under a
contract or agreementwith COUNTY to the extentallowedbylaw.
V.
MUNICIPALITYaccepts responsibility for the acts,negligence, and/or
omissions of allMUNICIPALITYemployeesandagents, sub-contractors and/or
contract laborers, andfor those of all other persons doing work under a contract or
agreementwithMUNICIPALITY to the extentallowedbylaw.
VI.
MUNICIPALITYunderstandsandagreesthatMUNICIPALITY,its
employees, servants, agents,andrepresentativesshallat no timerepresentthemselvesto
be employees,servants,agents,and/orrepresentatives of COUNTY.COUNTY
understands andagreesthatCOUNTY,itsemployees,servants,agents,and
representativesshallatnotimerepresentthemselvesto be employees,servants,agents,
and/or representatives of MUNICIPALITY.
7 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
VII.
Fortheservicesrenderedduringthe201taxyear,MUNICIPALITYagreesto
payCOUNTYforthereceipting,bookkeeping,issuing,andmailingoftaxstatementsas
follows:
1.The currenttaxstatementswill be mailedbyOctober 10orassoon
thereafteraspractical.Inordertoexpeditemailingoftaxstatementsthe
MUNICIPALITYmustadopttheir201taxratebySeptember29,201.Failureofthe
MUNICIPALITYtoadopt a taxratebySeptember 29, 201willcausedelayintimely
mailingoftaxstatements.PursuanttoTexasPropertyTaxCode§26.05the
th
MUNICIPALITYmustadoptataxrateby thelater ofSeptember30or60 daysafterthe
certifiedappraisalrollisreceived.Failuretoadoptanddeliverataxratebythelaterof
th
September30or60daysafterthecertifiedappraisalrollisreceivedmayresultindelay
ofprocessingandmailingMUNICIPALITYtaxstatements.MUNICIPALITYagreesto
assumethecostsforadditionaldelayedtaxstatements,processingandmailingas
determinedbyCOUNTY.NotwithstandingtheprovisionsoftheTaxCode,if
MUNICIPALITYfailstodelivertheadoptedtaxrates(M&OandI&S)totheTax
AssessorCollectorbySeptember29,201,itmaycauseadelayinthepublicationand
release of tax statements.
2.COUNTY willmailan additionalnoticeduringthemonth of March
followingtheinitialmailingprovidedthatMUNICIPALITYhasrequestedsuchanotice
onorbeforeFebruary28.Thefeeforthisservicewillbe a ratenottoexceed
$.perstatement.
3.Atleast30days,butno more than60days,priortoApril1st, and
followingtheinitialmailing,COUNTYshallmailadelinquenttaxstatementmeetingthe
8 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
requirementsofSection33.11oftheTexasPropertyTaxCodetotheownerofeach
parcel havingdelinquenttaxes.
4.Atleast 30 days, but no morethan 60 days, prior to July 1st, andfollowing
theinitialmailing,COUNTYwillmailadelinquenttaxstatementmeetingthe
requirementsofSection33.07 oftheTexasPropertyTaxCodetotheownerofeach
parcel having delinquent taxes.
st
5.Foraccountswhichbecomedelinquenton orafterJune1,COUNTY
shallmailadelinquenttaxstatementmeetingtherequirementsofSection33.08 ofthe
TexasPropertyTaxCode to the owner of each parcel having delinquent taxes.
6.Ineventof a successfulrollback electionwhichtakesplaceaftertaxbills
forMUNICIPALITYhavebeenmailed,MUNICIPALITYagreestopay COUNTYa
programming chargeof$5,000.00.COUNTYwillmailcorrectedstatementsto the
owner of eachparcel.COUNTYwillchargeafeeforthisserviceataratenottoexceed
$.perstatementpursuanttoPropertyTaxCodeSection26.07(f).Whenarefundis
requiredperPropertyTaxCodeSection26.07(g),COUNTYwillchargea$.25
processingfeepercheck,inadditiontothe correctedstatementmailingcosts.Issuanceof
refunds,intheeventof a successfulrollbackelection,willbe the responsibilityof the
COUNTY.MUNICIPALITYwill be billed for the refunds, postage and processing fees.
7.MUNICIPALITYunderstandsandagreesthatCOUNTYwill,nolater
st
thanJanuary31, deduct fromcurrentcollectionsof tMUNICIPALITYthe“Total
Cost”ofprovidingallservicesdescribedinparagraphs1-5above.This“TotalCost”
includesanysuchservicesthathavenotyetbeenperformedatthetimeofdeduction.
The“TotalCost”of providing allservicesdescribed inparagraphs 1-5 above shall be the
totalof:
9 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
$.x the totalnumberofparcelslistedonMUNICIPALITY’s
September 30, 201
Intheeventthatarollbackelectionasdescribedinparagraph6takesplace,COUNTY
shallbillMUNICIPALITYfor the applicableprogrammingcharge,check processing
fees, refunds paid, and refund postagecosts.MUNICIPALITYshall pay COUNTYall
billedamountswithin 30 days of itsreceipt of saidbill.In the eventcostsforadditional
delayedtaxstatements,processingandmailingareincurredasdescribedinparagraph 1,
COUNTYshallbillMUNICIPALITYforsuchamounts.MUNICIPALITYshallpay
COUNTY allsuchbilledamountswithin 30 days of its receipt of saidbill.
8.MUNICIPALITYfurther understands andagreesthatCOUNTY(atits
sole discretion) mayincreaseordecrease the amounts chargedtoMUNICIPALITYfor
anyrenewalyear of thisAgreement, provided thatCOUNTYgiveswrittennoticeto
MUNICIPALITYsixty(60)days prior to the expirationdate of the initialterm of the
Agreement.The County BudgetOfficeestablishescollectionrates annually based on a
survey ofactual annual costsincurredbytheCOUNTYinperformingtaxcollection
services.Thecollectionrateforeachyearis approved by County Commissioners’ Court.
Allentitiesare assessedthe same per parcelcollectionrate.
VIII.
COUNTYagreestoremitalltaxes,penalties,andinterestcollected on
MUNICIPALITY'sbehalf andto deposit such funds into the MUNICIPALITY’s
depositoriesas designated:
10 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
1.Fordepositsoftax, penalties, andinterest, paymentshallbebywire
transferorACHtoMUNICIPALITYdepositoryaccountsonly, and segregated into the
appropriateMOandISaccounts.Onlyintheeventoffailureofelectronictransfer
protocolwillacheck fordepositsoftax, penaltyandinterestbesentbymailto
MUNICIPALITY.
2.IfMUNICIPALITYusesthe samedepository asCOUNTY,the deposits
oftax, penaltyandinterest shall be bydeposit transfer.
3.InanticipationofrenewalofthisAgreement,COUNTYfurtheragrees
thatdepositswillbemadedailythroughSeptember30, 201.Itisexpresslyunderstood,
however,thatthisobligationofCOUNTYshallnotsurviveterminationofthis
Agreement,whetherbyterminationbyeitherpartyorbyfailureofthepartiestorenew
this Agreement.
4.IneventthatCOUNTYexperiencesshortageincollectionsasaresult
ofanoutstandingtaxdebtofMUNICIPALITY,theMUNICIPALITYagreesa
paymentin theamountofshortageshallbemadebycheck orACHtoCOUNTY
within 15 days after notification of such shortage.
IX.
Inthe event of termination, the withdrawingpartyshall be obligated tomakesuch
paymentsasarerequiredby thisAgreementthrough the balanceof thetaxyearinwhich
noticeisgiven. COUNTYshallbeobligatedtoprovideservicespursuanttothis
Agreement, during such period.
11 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
X.
ThisAgreementrepresents the entireagreementbetweenMUNICIPALITYand
COUNTYandsupersedesall prior negotiations, representations, and/or agreements,
eitherwritten or oral.ThisAgreementmaybeamendedonlybywritten instrument
signedby the governing bodies of both MUNICIPALITYandCOUNTYor those
authorized to sign on behalf of those governing bodies.
XI.
Anyandallwrittennoticesrequired to be given under this Agreement shall be delivered
or mailed to the listedaddresses:
COUNTY:
County Judge of Denton County
110 West Hickory
Denton, Texas 76201
Telephone 940-349-2820
MUNICIPALITY:
Efoupo
TheCity of
326F/NdLjoofzTu/
Address:
Efoupo-UY87312
City,State,Zip: ___________________________________________________
Boupojp/QvfoufAdjuzpgefoupo/dpn
):51*45:.9677
Telephone:Email:
12 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
XII.
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MUNICIPALITYherebydesignatestoact on behalf
of MUNICIPALITY, andtoserveasLiaisonforMUNICIPALITYtoensure the
performance of alldutiesandobligations of MUNICIPALITYasstatedinthis
Agreement.MUNICIPALITY’s designee shall devote sufficienttimeandattentionto
the execution of saidduties on behalf of MUNICIPALITYinfullcompliancewith the
termsandconditions of thisAgreement;shall provide immediateanddirectsupervision
of the MUNICIPALITYemployees,agents,contractors,subcontractors, and/or laborers,
ifany,in the furtherance of the purposes, termsand conditions of thisAgreementfor the
mutual benefit of MUNICIPALITYandCOUNTY.
XIII.
In the eventthatany portion of thisAgreementshall be found to be contraryto
law,itis the intent of the partiesthat the remaining portions shallremainvalidandinfull
force andeffect to the extent possible.
XIV.
The undersigned officersand/oragents of the partiesare the properly authorized
officialsand have the necessary authority toexecutethisagreement on behalf of the
parties.Eachpartyherebycertifiesto the otherthatanyresolutionsnecessaryforthis
Agreement have been duly passedandare now infullforce andeffect.
Executed in plicateoriginalsthis,day of201 .
13 of 14INTERLOCAL AGREEMENT
EpdvTjho!Fowfmpqf!JE;!3E3EEEGF.518B.5E9E.C92G.2376E91BBDE:
COUNTYMUNICIPALITY
Efoupo
Denton County Town/City:
326F/NdLjoofzTu/
110 West Hickory Address:
Efoupo-UY87312
Denton, Texas 76201 City,State,Zip:
BY:BY:
UpeeIjmfnbo
Honorable MaryHornName:
DjuzNbobhfs
Denton County Judge Title:
ATTEST: ATTEST:
BY:BY:
KfoojgfsXbmufst
Juli Luke
Name
DjuzTfdsfubsz
Denton County ClerkTitle
APPROVED FORMAND CONTENT:APPROVED ASTO FORM:
Michelle French
Denton County Denton County Assistant
TaxAssessor/CollectorDistrict Attorney
14 of 14INTERLOCAL AGREEMENT
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