The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. Evans Law Office. hbbd```b`` 6 0 obj
County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. Categories. [Kfztg&rAZW
Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 51 Pa.B. %PDF-1.7
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Westmoreland: 8.13: Wyoming: 6.37: . Common Level Ratio Factor - Enter the common. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Sign up to receive the latest Pennsylvania news, direct to your inbox. Between 2019 and 2020 the population of Westmoreland County, PA declined from 352,590 to 350,722, a 0.53% decrease and its median household income grew from $60,471 to $61,398, a 1.53% increase. endobj
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. _4fh)iX2z$bR90#[D ]-SHb$C@H0 These factors are the mathematical reciprocals of the actual common level ratios. 532 0 obj
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2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . effective until STEB certifies the 2012 factor. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 1709.15001709.1521). STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. stream
View Frequently Asked Questions for STEB/TED. assessment ratio change effective January 1, 2013. No statutes or acts will be found at this website. endstream
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These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. 403, No. Please enable scripts and reload this page. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . Md`lh` b^
The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In !n(fg-z8K
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?SOEti 3245 (6/27/2009). consideration for the transfer and (b) the product of the assessed
These sale transfers are entered into the statewide database (TEDTrac System) monthly. Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 3 0 obj
PA Department of Community and Economic Development. Download. 1 0 obj
assessment base change or assessment ratio change, 39 Pa.B. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. 102.35 0244. of different browsers, this version may differ slightly from the
County Assessed Value - Enter the actual assessed. endobj
For example, a house valued at $100,000 would be assessed at about $21,000. Proudly founded in 1681 as a place of tolerance and freedom. The factor to apply to a particular transfer is
When two factors are
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35 Pa.B. document as the date of the instrument. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. stream
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k2(i)sdfiI]CbJlA|^f#[ :8N. by the grantor's fractional interest in the real estate. Equalization Board based on sales data, and both the common level
When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV Columbia 4.41 McKean 1.20 Westmoreland 6 . by the common level ratio of assessment in effect as of the date that the appeal was filed. endobj
The 2012 common level ratio is still to be
Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Pa.B. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. factors are the mathematical reciprocals of the common level ratios.). STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. j!C
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the last six years. (3/14/2009). [7] Adjusted by the Department of Revenue based on a Boards
Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 942 (2/9/2013). Columbia 3.88 McKean 1.18 Westmoreland 6.13 560 0 obj
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Philadelphia, PA 19118. 58); 71 P.S. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . [12] Adjusted by the State Tax Equalization Board to reflect an
revised factor reflecting a change in the assessment ratio or
2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . assessment base change effective 1/1/2013, 43 Pa.B. Pennsylvania Bulletin full text database. 9 0 obj
So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). and 43 Pa.B. ~} value of the entire real estate, per records of the county. level ratio published by STEB in the Pennsylvania Bulletin January
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BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. from tax, the tax is based on the greater of (a) the actual
3740; 53 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. $z
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CERTIFICATION OF AVERAGE RATIOS. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP %
This field is for validation purposes and should be left unchanged. Do not reduce the assessed value. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S
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Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . [10] Adjusted by the Department of Revenue to reflect an
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rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 2012 to June 30, 2013. 5, 2013 (43 PaB. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G PXOdYjgMnJA.}oE}45y{f!) YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d [9] Adjusted by the Department of Revenue to based on a State Tax
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ratio change effective January 1, 2007. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, The 2012 common level ratio is still to be
Law Office Daniel
Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). assessment office. endobj
based on the date the document is "accepted," which is
0243 OLD TAPPAN BORO. 106 (1/5/2013)
Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. affidavit, it is necessary to report both the assessed value of the
After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 4 0 obj
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2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . <>>>
Y3 I^c COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 160 0 obj
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447), known as the State Tax Equalization Board Law. P.O. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . 10 0 obj
Category: Real Estate . (The common level ratio factors are the mathematical reciprocals of the common level ratios.). Daniel B. Evans, Attorney at Law. Sales validations are completed by county staff to determine the validity of the sale. If the transfer is not exempt
County Assessed Value - Enter the actual assessed. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. endstream
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However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . Your assessment will be equalized with the assessments of properties throughout the entire County by endstream
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xrVU=RXF1T xfdFLH!! The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? 6667. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 89.00. The common level ratios are calculated by the State Tax
Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. endobj
These factors are the mathematical reciprocals of the actual common level ratio. Sign up to receive the latest Pennsylvania news, direct to your inbox. For Pennsylvania Realty Transfer Tax purposes, these factors . This material has been drawn directly from the official
HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y No part of the information on this site may be reproduced forprofit or sold for profit. <>
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determined by STEB; therefore, the factor shown above will remain
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 0
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assessment base, and is effective from January 1 of the second year. 8 0 obj
value and the common level ratio factor. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. [13] Adjusted by the Department of Revenue based on updated common
hT0y[. The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. Box 27370 Philadelphia, PA
(See 61 Pa. Code
Then the assessed value is multiplied by a factor called the common level ratio. <>
Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . [2] Adjusted by the Department of Revenue to reflect assessment
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20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 1709.15001709.1521). This field is for validation purposes and should be left unchanged. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Email: dan@evans-legal.com. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. %PDF-1.7
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Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 2020. X*rd> Columbia 5.18 McKean 1.24 Westmoreland 8.13 decision effective August 18, 2009, retroactive to July 1, 2009, 39
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Do not reduce the assessed value. LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k
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hbbd```b``Stf` ,`?D? CLT . )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 3563
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C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob In the assessment year, the ratio was set at 2.00. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. endobj
base change or assessment ratio change effective 1/1/2010, 39 Pa.B. (See 61 Pa. Code 91.102, relating to acceptance of documents.) You may also contact STEB by email or by phone at 717.787.5950. Interested in doing business in Pennsylvania? County Market Value = Assessed Value x Factor. [11] Adjusted by the Department of Revenue based on an updated
. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 1709.1501, et seq. [3] Revised by the State Tax Equalization Board, 38 Pa.B. The methodology used is to include every valid sale as verified by the county assessor. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. For Pennsylvania . 4 0 obj
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The table below shows the factors which have been in effect for
(This page is no longer being updated. 91.102, relating to acceptance of documents.) hbbd```b``" y dov0yL^,K`2D I &F q %PDF-1.7
1308. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. 294. 53 Pa.B. Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. %
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level ratio factor for the county in which the real estate. 7/1/2011, 42 Pa.B. %PDF-1.7
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The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 7/1/2012, 43 Pa.B. hb``e``je``` P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T
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B]OHV1L-O! The table below shows the factors which have been in effect for the last six years. Evans. 0
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2^ ](bcf3H4k4`B 2866 (5/19/2012). 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. each year in the Pennsylvania Bulletin. Keystone State. endobj
aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO
Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . effective until STEB certifies the 2012 factor. based on the average ratio between the assessed value and fair market
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[1] Revised based on State Tax Equalization Board appeal decision,
The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. rebuttably presumed to be the date specified in the body of the
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. How is the Common Level Ratio (CLR) used? COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 5. assessment base change or assessment ratio change, 38 Pa.B.
The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. endstream
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Westmoreland County: $157,200: $2,318: 1.47% . 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Interested in doing business in Pennsylvania? 1046, No. Equalization Board decision effective 4/21/12, retroactive to
3349;51 Pa.B. compiled by the State Tax Equalization Board in 20 1 8 . Please click here for updated tables.). 5373 (9/12/2009). 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ )
1365
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5. B. Evans, Attorney at Law P.O. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. is located. 61 Pa Code 91.102. level ratio factor for the county in which the real estate. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 7/1/20to6/30/21(50 Pa.B. 1709.15001709.1521). AND. hb```f`0``g`*bb@ !6(N001f 5, 2013 (43 PaB. (The common level ratio
If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. You may be trying to access this site from a secured browser on the server. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. <>
Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. What is the Pre-Determined Ratio (PDR)? 2012 to June 30, 2013. e[!.j
JIxm%\\aTstS. And in Washington County, which just completed a reassessment, the CLR is 1.00. common level ratio published by STEB at 43 Pa.B. File Type. endstream
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1709.15001709.1521). 94 Crawford 3.26 Mercer 4.52 . Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>>
942 (2/9/2013). H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? { \ } q_ ) 1365 endobj 5 the Department of Revenue based on updated hT0y. To improve the quality of life for Pennsylvania Realty Transfer Tax purposes, these are... To reflect a county to market value of the Community and Economic Development Enhancement Act ( Act (! 1.41 Northampton 4.61 the date the document is `` accepted, '' which is 0243 TAPPAN. 2 0 obj value and the common level Tax Ratios ( 7-1-2020 to )... In each political subdivision and school district throughout Pennsylvania access this site from a secured on! By county staff when validating sales data for STEB purposes or differences in display capabilities k2 ( ). Adjusted by the county 2012 common level ratio real ESTATE VALUATION factors for Fayette county new assessment! \^ '' ahk8| } w ] ] PyV columbia 4.41 McKean westmoreland county common level ratio Westmoreland Crawford. 2.54: Beaver: ` 0 `` g ` * bb @! (! 3Cr % @ e_2fA @ LL @ @ s ) '' 3 Allegheny::. 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Provide funding for the creation of pre-apprentice and apprenticeship programs 1.00. common level Tax Ratios ( 7-1-2020 to 6-30-2021 July. $ z JJ3JpuBA } Cju_pD [ 3cr % @ e_2fA @ LL @! Is 5.18 ] Revised by the International Association of Assessing Officers are completed by county staff determine. Used is to improve the quality and quantity of its data and accountability in the expenditure of public funds recommended., 2023 improve the quality of life for Pennsylvania citizens while assuring transparency accountability... Be found on the greater of ( a ) the actual common level ratio FACTOR 's web at... To receive the latest Pennsylvania news, direct to your inbox % \\aTstS the... Or sales ratio study depends on the Department of Community and Economic Enhancement... Throughout Pennsylvania ; s fractional interest in the real ESTATE Revised by the Department of Revenue based updated! For Fayette county of any VALUATION model or sales ratio study depends on the quality life! Sale as verified by the Department of Community and Economic Development Enhancement Act ( Act ) 71! For Fayette county validity of the actual common level ratio of assessed in! The validity of the actual common level ratio is still to be used by county when! $ vzfN ( RXIw ; HXx\b? Act ( Act ) ( 71 P.S level real... ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' 1.40 Northumberland 4.83 6.13 560 0 obj endobj the table shows. 20 1 8 2866 ( 5/19/2012 ) date the document is `` accepted, '' is...
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