Bill Text: IL HB5213 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Extends by 30 days the deadline for filing certain appeals with a board of review or the Property Tax Appeals Board. Makes corresponding changes in several provisions concerning the form of notices that must be given.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2010-02-04 - Added Chief Co-Sponsor Rep. Jack D. Franks [HB5213 Detail]
Download: Illinois-2009-HB5213-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||||||
5 | Sections 12-30, 12-50, 16-25, 16-55, 16-160, and 16-185 as | ||||||||||||||||||||||||||||||||||
6 | follows:
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7 | (35 ILCS 200/12-30)
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8 | Sec. 12-30. Mailed notice of changed assessments; counties | ||||||||||||||||||||||||||||||||||
9 | of less than
3,000,000. | ||||||||||||||||||||||||||||||||||
10 | (a) In every county with less than 3,000,000 inhabitants, | ||||||||||||||||||||||||||||||||||
11 | in addition to
the publication of the list of assessments in | ||||||||||||||||||||||||||||||||||
12 | each year of a general assessment
and of the list of property | ||||||||||||||||||||||||||||||||||
13 | for which assessments have been added or changed,
as provided | ||||||||||||||||||||||||||||||||||
14 | above, a notice shall be mailed by the chief county assessment
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15 | officer to each taxpayer whose assessment has been changed | ||||||||||||||||||||||||||||||||||
16 | since the last
preceding assessment, using the address as it | ||||||||||||||||||||||||||||||||||
17 | appears on the assessor's
records, except in the case of | ||||||||||||||||||||||||||||||||||
18 | changes caused by a change in the county
equalization factor by | ||||||||||||||||||||||||||||||||||
19 | the Department or in the case of changes resulting
from | ||||||||||||||||||||||||||||||||||
20 | equalization by the chief county assessment officer under | ||||||||||||||||||||||||||||||||||
21 | Section 9-210,
during any year such change is made. The notice | ||||||||||||||||||||||||||||||||||
22 | may, but need not be, sent by a
township assessor. | ||||||||||||||||||||||||||||||||||
23 | (b) The notice sent under this Section shall include the |
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1 | following: | ||||||
2 | (1) The previous year's assessed value after board of | ||||||
3 | review equalization. | ||||||
4 | (2) Current assessed value and the date of that | ||||||
5 | valuation. | ||||||
6 | (3) The percentage change from the previous assessed | ||||||
7 | value to the current assessed value. | ||||||
8 | (4) The full fair market value (as indicated by | ||||||
9 | dividing the current assessed value by the median level of | ||||||
10 | assessment in the assessment district as determined by the | ||||||
11 | most recent 3 year assessment to sales ratio study adjusted | ||||||
12 | to take into account any changes in assessment levels since | ||||||
13 | the data for the studies were collected). | ||||||
14 | (5) A statement advising the taxpayer that assessments | ||||||
15 | of property, other than farm land and coal, are required by | ||||||
16 | law to be assessed at 33 1/3% of fair market value. | ||||||
17 | (6) The name, address, phone number, office hours, and, | ||||||
18 | if one exists, the website address of the assessor. | ||||||
19 | (7) Where practicable, the notice shall include the | ||||||
20 | reason for any increase in the property's valuation. | ||||||
21 | (8) The name and price per copy by mail of the | ||||||
22 | newspaper in which the list of assessments will be | ||||||
23 | published and the scheduled publication date. | ||||||
24 | (9) A statement advising the taxpayer of the steps to | ||||||
25 | follow if the taxpayer believes the full fair market value | ||||||
26 | of the property is incorrect or believes the assessment is |
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1 | not uniform with other comparable properties in the same | ||||||
2 | neighborhood. The statement shall also (i) advise all | ||||||
3 | taxpayers to contact the township assessor's office, in | ||||||
4 | those counties under township organization, first to | ||||||
5 | review the assessment, (ii) advise all taxpayers to file an | ||||||
6 | appeal with the board of review if not satisfied with the | ||||||
7 | assessor review, and (iii) give the phone number to call | ||||||
8 | for a copy of the board of review rules. | ||||||
9 | (10) A statement advising the taxpayer that there is a | ||||||
10 | deadline date for filing an appeal with the board of review | ||||||
11 | and indicating that deadline date ( 60 30 days following the | ||||||
12 | scheduled publication date). | ||||||
13 | (11) A brief explanation of the relationship between | ||||||
14 | the assessment and the tax bill (including an explanation | ||||||
15 | of the equalization factors) and an explanation that the | ||||||
16 | assessment stated for the preceding year is the assessment | ||||||
17 | after equalization by the board of review in the preceding | ||||||
18 | year. | ||||||
19 | (12) In bold type, a notice of possible eligibility for | ||||||
20 | the
various homestead exemptions as provided in Section | ||||||
21 | 15-165
through Section 15-175 and Section 15-180. | ||||||
22 | (c) In addition to the requirements of subsection (b) of | ||||||
23 | this Section, in every county with less than 3,000,000 | ||||||
24 | inhabitants, where the chief county assessment officer | ||||||
25 | maintains and controls an electronic database containing the | ||||||
26 | physical characteristics of the property, the notice shall |
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1 | include the following: | ||||||
2 | (1) The physical characteristics of the taxpayer's | ||||||
3 | property that are available from that database; or | ||||||
4 | (2) A statement advising the taxpayer that detailed | ||||||
5 | property characteristics are available on the county | ||||||
6 | website and the URL address of that website. | ||||||
7 | (d) In addition to the requirements of subsection (b) of | ||||||
8 | this Section, in every county with less than 3,000,000 | ||||||
9 | inhabitants, where the chief county assessment officer does not | ||||||
10 | maintain and control an electronic database containing the | ||||||
11 | physical characteristics of the property, and where one or more | ||||||
12 | townships in the county maintain and control an electronic | ||||||
13 | database containing the physical characteristics of the | ||||||
14 | property and some or all of the database is available on a | ||||||
15 | website that is maintained and controlled by the township, the | ||||||
16 | notice shall include a statement advising the taxpayer that | ||||||
17 | detailed property characteristics are available on the | ||||||
18 | township website and the URL address of that website. | ||||||
19 | (e) Except as provided in this Section, the form and manner | ||||||
20 | of
providing the information and explanations required to be in | ||||||
21 | the notice shall
be prescribed by the Department.
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22 | (Source: P.A. 96-122, eff. 1-1-10.)
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23 | (35 ILCS 200/12-50)
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24 | Sec. 12-50.
Mailed notice to taxpayer after change by board | ||||||
25 | of review or
board of appeals. If
final board of review or |
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1 | board of appeals
action regarding any
property, including | ||||||
2 | equalization
under Section 16-60 or Section 16-65, results in | ||||||
3 | an increased or decreased
assessment, the board shall mail a | ||||||
4 | notice to the taxpayer, at his
or her address as it appears in | ||||||
5 | the assessment records, whose property is
affected by such | ||||||
6 | action, and in the case of a complaint filed with a board of
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7 | review under Section
16-25 or 16-115, to the taxing body filing | ||||||
8 | the complaint. A copy shall be
given to the
assessor or chief | ||||||
9 | county assessment officer
if his or her assessment was reversed
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10 | or
modified by the board. Written notice shall also be given to | ||||||
11 | any
taxpayer who filed a complaint in writing with the board | ||||||
12 | and whose
assessment was not changed. The notice shall set | ||||||
13 | forth the assessed value
prior to board action; the assessed | ||||||
14 | value after final board action but prior to
any equalization; | ||||||
15 | and the assessed value as
equalized by the board, if the board | ||||||
16 | equalizes.
This
notice shall state that the value as certified | ||||||
17 | to the county clerk by the
board will be the locally assessed | ||||||
18 | value of the
property for that year and each succeeding year, | ||||||
19 | unless revised in a
succeeding year in the manner provided in | ||||||
20 | this Code. The written notice
shall also set forth specifically | ||||||
21 | the facts upon which the board's decision
is based. In counties | ||||||
22 | with less than 3,000,000 inhabitants, the notice shall also | ||||||
23 | contain the
following statement: "You may appeal this
decision | ||||||
24 | to the Property Tax Appeal Board by filing a petition for
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25 | review with the Property Tax Appeal Board within 60 30 days | ||||||
26 | after this
notice is mailed to you or your agent, or is |
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1 | personally served upon you
or your agent".
In counties with | ||||||
2 | 3,000,000 or more inhabitants, the notice shall also contain
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3 | the following statement: "You may appeal this decision to the | ||||||
4 | Property Tax
Appeal Board by filing a petition for review with | ||||||
5 | the Property Tax Appeal Board
within 60 30 days after the date | ||||||
6 | of this notice or within 60 30 days after the date
that the | ||||||
7 | Board of Review transmits to the county assessor
pursuant to | ||||||
8 | Section 16-125 its final action on the
township in which your | ||||||
9 | property is located, whichever is later". The Board
shall
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10 | publish its transmittal date of final action on each
township | ||||||
11 | in at least one newspaper of general circulation in the county.
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12 | The changes made by this amendatory Act of the 91st General | ||||||
13 | Assembly apply to
the 1999 assessment year and thereafter.
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14 | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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15 | (35 ILCS 200/16-25)
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16 | Sec. 16-25. Review after complaint by taxing bodies. Any | ||||||
17 | taxing body that
has an interest in an assessment made by any | ||||||
18 | local assessment officer or
officers may have the assessment | ||||||
19 | reviewed by the board of review by filing a
complaint in | ||||||
20 | writing with the board within 60 30 calendar days after | ||||||
21 | publication
of the assessment list under Section 12-10. All | ||||||
22 | complaints shall identify and
describe the particular property | ||||||
23 | and shall be filed with the board in
duplicate. The board shall | ||||||
24 | make a determination as to the correct amount of the
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25 | assessment, but the board shall not increase the amount of the |
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1 | assessment
without first giving due notice and an opportunity | ||||||
2 | to be heard to the taxpayer
affected.
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3 | (Source: P.A. 78-450; 88-455.)
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4 | (35 ILCS 200/16-55)
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5 | Sec. 16-55. Complaints. On written complaint that any | ||||||
6 | property is
overassessed or underassessed, the board shall | ||||||
7 | review the assessment, and
correct it, as appears to be just, | ||||||
8 | but in no case shall the property be
assessed at a higher | ||||||
9 | percentage of fair cash value than other property in the
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10 | assessment district prior to equalization by the board or the | ||||||
11 | Department. A
complaint to affect the assessment for the | ||||||
12 | current year shall be filed on or
before the 10th day of August | ||||||
13 | in counties with less than 150,000 inhabitants
and on or before | ||||||
14 | the 10th day of September in counties with 150,000 or more but
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15 | less than 3,000,000 inhabitants, except if the assessment books | ||||||
16 | containing the
assessment complained of are not filed with the | ||||||
17 | board of review by the 10th day
of July in a county with fewer | ||||||
18 | than 150,000 inhabitants or by the 10th day of
August in a | ||||||
19 | county with 150,000 or more but less than 3,000,000 | ||||||
20 | inhabitants,
then the complaint shall be filed on or before 60 | ||||||
21 | 30 calendar days after the date
of publication of the | ||||||
22 | assessment list under Section 12-10. The board may also,
at any | ||||||
23 | time before its revision of the assessments is completed in | ||||||
24 | every year,
increase, reduce or otherwise adjust the assessment | ||||||
25 | of any property, making
changes in the valuation as may be |
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1 | just, and shall have full power over the
assessment of any | ||||||
2 | person and may do anything in regard thereto that it may deem
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3 | necessary to make a just assessment, but the property shall not | ||||||
4 | be assessed at
a higher percentage of fair cash value than the | ||||||
5 | assessed valuation of other
property in the assessment district | ||||||
6 | prior to equalization by the board or the
Department. No | ||||||
7 | assessment shall be increased until the person to be affected
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8 | has been notified and given an opportunity to be heard, except | ||||||
9 | as provided
below. Before making any reduction in assessments | ||||||
10 | of its own motion, the board
of review shall give notice to the | ||||||
11 | assessor or chief county assessment officer
who certified the | ||||||
12 | assessment, and give the assessor or chief county assessment
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13 | officer an opportunity to be heard thereon. All complaints of | ||||||
14 | errors in
assessments of property shall be in writing, and | ||||||
15 | shall be filed by the
complaining party with the board of | ||||||
16 | review, in duplicate. The duplicate shall
be filed by the board | ||||||
17 | of review with the assessor or chief county assessment
officer | ||||||
18 | who certified the assessment. In all cases where a change in | ||||||
19 | assessed
valuation of $100,000 or more is sought, the board of | ||||||
20 | review shall also serve a
copy of the petition on all taxing | ||||||
21 | districts as shown on the last available tax
bill at least 14 | ||||||
22 | days prior to the hearing on the complaint. All taxing
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23 | districts shall have an opportunity to be heard on the | ||||||
24 | complaint. Complaints
shall be classified by townships or | ||||||
25 | taxing districts by the clerk of the board
of review. All | ||||||
26 | classes of complaints shall be docketed numerically, each in |
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1 | its
own class, in the order in which they are presented, in | ||||||
2 | books kept for that
purpose, which books shall be open to | ||||||
3 | public inspection. Complaints shall be
considered by townships | ||||||
4 | or taxing districts until all complaints have been
heard and | ||||||
5 | passed upon by the board.
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6 | (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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7 | (35 ILCS 200/16-160)
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8 | Sec. 16-160. Property Tax Appeal Board; process. In | ||||||
9 | counties with
3,000,000 or more inhabitants, beginning with | ||||||
10 | assessments made for the 1996
assessment year for residential | ||||||
11 | property of 6 units or less and beginning with
assessments made | ||||||
12 | for the 1997 assessment year for all other property, and for
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13 | all property in any county
other than a county with 3,000,000 | ||||||
14 | or more inhabitants, any taxpayer
dissatisfied with the | ||||||
15 | decision of a board of review or board of appeals as
such
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16 | decision pertains to the assessment of his or her property for | ||||||
17 | taxation
purposes, or any taxing body that has an interest in | ||||||
18 | the decision of the board
of
review or board of appeals on an | ||||||
19 | assessment made by any local assessment
officer,
may, (i) in | ||||||
20 | counties with less than 3,000,000 inhabitants within 60 30 days
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21 | after the date of written notice of the decision of
the board | ||||||
22 | of review or (ii) in assessment year 1999 and thereafter
in | ||||||
23 | counties with 3,000,000 or more inhabitants within 60 30 days | ||||||
24 | after the
date of the board of review notice or within 60 30 | ||||||
25 | days
after the date that the board of review transmits to the
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1 | county assessor pursuant to Section 16-125 its final action on
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2 | the township
in which the property is located, whichever is | ||||||
3 | later,
appeal the
decision to the
Property Tax Appeal Board for | ||||||
4 | review. In any appeal where the board of review
or board of | ||||||
5 | appeals has given written
notice of the hearing to the taxpayer | ||||||
6 | 60 30 days before the hearing, failure to
appear at the board | ||||||
7 | of review or board of appeals hearing shall be grounds
for | ||||||
8 | dismissal of the
appeal unless a continuance is granted to the | ||||||
9 | taxpayer. If an appeal is
dismissed for failure to appear at a | ||||||
10 | board of review or board of appeals
hearing, the Property Tax
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11 | Appeal Board shall have no jurisdiction to hear any subsequent | ||||||
12 | appeal on that
taxpayer's complaint. Such taxpayer or taxing | ||||||
13 | body, hereinafter called the
appellant, shall file a petition | ||||||
14 | with the clerk of the Property Tax Appeal
Board, setting forth | ||||||
15 | the facts upon which he or she bases the objection,
together | ||||||
16 | with a statement of the contentions of law which he or she | ||||||
17 | desires to
raise, and the relief requested. If a petition is | ||||||
18 | filed by a taxpayer, the
taxpayer is precluded from filing | ||||||
19 | objections based upon valuation, as may
otherwise be permitted | ||||||
20 | by Sections 21-175 and 23-5. However, any taxpayer not
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21 | satisfied with the decision of the board of review or board of | ||||||
22 | appeals as
such decision pertains to
the assessment of his or | ||||||
23 | her property need not appeal the decision to the
Property Tax | ||||||
24 | Appeal Board before seeking relief in the courts.
The changes | ||||||
25 | made by this amendatory Act of the 91st General Assembly shall | ||||||
26 | be
effective beginning
with the 1999 assessment year.
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1 | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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2 | (35 ILCS 200/16-185)
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3 | Sec. 16-185. Decisions. The Board shall make a decision in | ||||||
4 | each appeal or
case appealed to it, and the decision shall be | ||||||
5 | based upon equity and the weight
of evidence and not upon | ||||||
6 | constructive fraud, and shall be binding upon
appellant and | ||||||
7 | officials of government. The extension of taxes on any
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8 | assessment so appealed shall not be delayed by any proceeding | ||||||
9 | before the Board,
and, in case the assessment is altered by the | ||||||
10 | Board, any taxes extended upon
the unauthorized assessment or | ||||||
11 | part thereof shall be abated, or, if already
paid, shall be | ||||||
12 | refunded with interest as provided in Section 23-20.
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13 | The decision or order of the Property Tax Appeal Board in | ||||||
14 | any such
appeal, shall, within 10 days thereafter, be certified | ||||||
15 | at no charge to
the appellant and to the proper authorities, | ||||||
16 | including the board of
review or board of appeals whose | ||||||
17 | decision was appealed, the county clerk
who extends taxes
upon | ||||||
18 | the assessment in question, and the county collector who | ||||||
19 | collects
property taxes upon such assessment.
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20 | If the Property Tax Appeal Board renders a decision | ||||||
21 | lowering the
assessment of a particular parcel after the | ||||||
22 | deadline for filing complaints
with the board of review or | ||||||
23 | board of appeals or after adjournment of the
session of
the | ||||||
24 | board of review or board of appeals at which assessments for | ||||||
25 | the
subsequent year are
being considered, the taxpayer may, |
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1 | within 60 30 days after the date of
written notice of the | ||||||
2 | Property Tax Appeal Board's decision, appeal the
assessment for | ||||||
3 | the subsequent year directly to the Property Tax
Appeal Board.
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4 | If the Property Tax Appeal Board renders a decision | ||||||
5 | lowering the
assessment of a particular parcel on which a | ||||||
6 | residence
occupied by the
owner is situated, such reduced | ||||||
7 | assessment, subject to equalization, shall
remain in effect for | ||||||
8 | the remainder of the general assessment period as provided
in | ||||||
9 | Sections 9-215 through 9-225, unless that parcel is | ||||||
10 | subsequently sold in
an arm's length transaction establishing a | ||||||
11 | fair cash value for the parcel that
is different from the fair | ||||||
12 | cash value on which the Board's assessment is
based, or unless | ||||||
13 | the decision of the Property Tax Appeal Board is reversed
or | ||||||
14 | modified upon review.
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15 | (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. | ||||||
16 | 8-14-96.)
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