cottleboscopacket.pdf
Henni Cottle, Petitioner V Township Of Hampton, Respondent · 25-002900-TT
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Petitioners: Henni Cottle Frank Bosco Filing Type: Small Claims Division Filing Basis: Lack of notice / due process Overvaluation of property based on verified July 2024 sale Deferred maintenance not reflected in assessment Michigan Tax Tribunal – Small Claims Appeal Submission Tax Year: 2025 Parcel Number: 09-070-024-400-030-00 Property Address: 1236 W Center Rd, Essexville, MI 48732 Contact Information: Henni Cottle 1236 W Center Rd, Essexville, MI 48732 Phone: 347-463-0378 Email: hennicottle@gmail.com Frank Bosco 1236 W Center Rd, Essexville, MI 48732 Phone: 201-988-0907 Email: frank.nynjaca@gmail.com Date of Submission: July 28, 2025
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 2 Completed MTT Form 2837 – Small Claims Petition 3–6 Notice Giving Rise to Appeal 7 Statement of Facts and Legal Argument 8–9 2025 Property Record Card 10–12 Comparable Sales Summary 13–14 Photos of Property Condition (Chimney, Roof, Driveway, Furnace, etc.) 15–24 Contractor Quotes / Estimates 25–26 Closing Statement or Sale Proof 27 Table of Contents
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 3 STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Henni Cottle 1236 W. Center Rd. Essexville MI 48732 1236 W Center Rd. Hampton Township Bay County 347-463-0378 hennicottle@gmail.com 1 X
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 4 STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Poverty Exemption Taxable Value Only (calculation) Disabled Veterans Exemption Uncapping of Taxable Value Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended AND attach the BOR decision: March July December If No, check the applicable reason(s): Not required to attend Assessment Change Notice was not received by Petitioner Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? Yes No If Yes, check which BOR considered your application AND attach the BOR decision: March July December If No, explain why: I did not receive the 2025 Notice of Assessment and was therefore unable to appear before the March Board of Review. I am appealing on the basis of lack of notice and due process. Additionally, the 2025 assessed and taxable values are substantially overestimated. The property was purchased in an armʼs-length sale in July 2024 for $394,000, yet the assessment implies a market value of $584,941. The property also has deferred maintenance issues (roof, chimney, furnace, driveway, among other major condition issues) that were not accounted for in the valuation. 2025 X X X X
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 5 STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed? 070-024-400-030-00 $292,500 $292,500 $394,000 $197,000 $197,000 070-024-400-030-00 Currently residential and formerly residential X X X X X X
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 6 STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Fee Information Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. X X
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 7 Henni Cottle & Frank Bosco 1236 W Center Rd Essexville, MI 48732 Henni’s Email: hennicottle@gmail.com | Phone: 347-463-0378 Frank’s Email: frank.nynjaca@gmail.com | Phone: 201-988-0907 Date: July 26, 2025 To Whom It May Concern: We are submitting this letter as our “Notice Giving Rise to Appeal” in support of our 2025 property tax appeal for the residence at 1236 W Center Rd, Essexville, MI 48732 (Parcel #09-070-024-400-030-00). We did not receive the 2025 “Notice of Assessment, Taxable Valuation, and Property Classification,” which is typically mailed in February and notifies taxpayers of their right to appeal at the March Board of Review. As a result, we were unaware of the substantial change in the property's assessed and taxable values and were denied the opportunity to exercise our rights at the March 2025 Board of Review. After discovering the assessment post-deadline, we began collecting the necessary documents to file this appeal with the Michigan Tax Tribunal. Our appeal is based on both: ● A denial of timely notice, constituting a due process concern, and ● A substantive overvaluation of the property. We purchased this home on July 16, 2024, for $394,000 in an open-market, arm’s-length transaction. The 2025 SEV was set at $292,500, implying a True Cash Value of $584,941—nearly $190,000 above the actual market value. In addition, the land assessment of $305,417 appears excessive for this parcel. We respectfully request that the Tribunal accept our petition and review the assessment accordingly. Sincerely, Henni Cottle & Frank Bosco (Co-Petitioners)
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 8 Statement of Facts and Legal Argument Overview I am filing this appeal to the Michigan Tax Tribunal for the 2025 assessment of my property at 1236 W Center Rd, Essexville, MI 48732 (Parcel #09-070-024-400-030-00). My husband and I purchased this home in July 2024 for $394,000 in an open-market, arm's-length transaction. However, the State Equalized Value (SEV) for 2025 was set at $292,500, implying a True Cash Value (TCV) of $585,000-nearly $190,000 more than the purchase price. This has caused our property taxes to more than double. Legal Basis Under Michigan law (MCL 211.27 and MCL 211.27a), SEV must reflect 50% of the property's true cash value. The actual sale price is the most reliable measure of true cash value. Therefore, the SEV should be based on our verified sale price. A reassessment is warranted due to this discrepancy, and failure to consider it violates the principle of uniform and equitable valuation. Comparable Sales The following comparable 2024 home sales in the Essexville area support our contention that the market value of our home aligns with the $394,000 purchase price – not the inflated implied value of $585,000: ● 942 Under Wood Ln - Sold May 2024 for $369,900 (4 bed, 3 bath, ~2,200 sq ft) ● 1085 W Nebobish - Sold Aug 2024 for $370,000 (3 bed, 2.5 bath, 1,918 sq ft) ● 1085 Orchard Rd - Sold May 2024 for $399,900 (3 bed, 3.5 bath, 3,376 sq ft) Each of these properties is similar in size and condition, and some are larger than ours. This confirms that our purchase price reflects true market conditions. Lot Size Context and Land Valuation While our property includes 1.93 acres—larger than those of the comparable sales—this additional land does not contribute proportionally to market value. The lot is unimproved, overgrown, and contains numerous downed trees, making much of it unusable without significant clearing and maintenance. This condition limits its appeal and utility, and the 2025 land assessment of $305,417 overstates its actual value. Our July 2024 sale price of $394,000 reflects the true market value of both land and structure, and we ask the Tribunal to consider this in evaluating the assessment. Deferred Maintenance & Structural Concerns The property record card inaccurately reflects the condition of the home. Specifically: (continued on next page)
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 9 ● The roof is in poor condition and requires immediate replacement due to its deteriorating state, which is a significant financial burden. The last replacement occurred in 2005, and we frequently experience water leaks inside the home. ○ We recently had a contractor inspect the property and confirm that full roof replacement is necessary due to age and condition. While we are currently waiting on a formal written estimate, we wanted to disclose this in good faith. We understand the importance of providing supporting documentation and will submit it to the Tribunal as soon as it becomes available, should it be requested. ○ This condition was not accounted for in the 2025 assessment, which treats the property as being in “average” condition. We believe this significantly impacts the fair market value and should be considered alongside our other supporting materials. ● The chimney is structurally compromised and is currently undergoing a partial rebuild (refer to the attached estimate/quote from JG Masonry). ● The furnace, installed in 1995, is well beyond its expected lifespan and operates with extremely low efficiency. According to the serial number F43957973, the furnace was manufactured in March of 1995. At 30 years old, the furnace is in dire need of replacement. ● The wood deck shows substantial rot, with several sections requiring replacement. Additionally, the patio screens, which are as old as the home, have large holes caused by wildlife damage and need to be replaced. ● Many of the windows show clear signs of deterioration, including peeling paint and moisture damage, which has caused wood rot and compromised their structural integrity. This damage not only affects the appearance and energy efficiency of the home but also lowers its overall value. ● The property record card states that the asphalt driveway is in "good condition," but this is not accurate. The driveway is severely cracked and showing signs of significant deterioration. This condition negatively impacts the property’s curb appeal and will continue to worsen without repair. These issues significantly affect the market value and were not considered in the current assessment. Photos and repair estimates will be provided to support this claim.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 10 Property Record Card Supplied by Hampton Township
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 11 Property Record Card Supplied by Hampton Township
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 12 Property Record Card Supplied by Hampton Township
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 13 Comparable Home Sales Address Sale Price Beds Baths Sq Ft 942 Under Wood Ln $369,900 4 3 ~2,200 Sold May 2024 Address Sale Price Beds Baths Sq Ft 1085 W Nebobish $370,000 3 2.5 1,918 Sold August 2024 Address Sale Price Beds Baths Sq Ft 1085 Orchard Rd $399,900 3 3.5 3,376 Sold May 2024 | *Larger than our home https://www.zillow.com/homedetails/942-Un- der-Wood-Ln-Essexville-MI-48732/2053962969_zpid/ https://www.redfi n.com/MI/Essexville/1085-Or- chard-Rd-48732/home/128557459 https://www.realtor.com/realestateandhomes-de- tail/1085-W-Nebobish-Rd_Essexville_MI_48732_ M92986-73589
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 14 Our Home Address Sale Price Beds Baths Sq Ft 1236 W Center Rd $394,000 4 2.5 2,596 Sold July 2024 https://www.realtor.com/realestateandhomes-de- tail/1236-W-Center-Rd_Essexville_MI_48732_M33754- 48383
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 15 Supporting Evidence Moisture damage from old Chicago Common Brick Moisture damage shown in livingroom at the roof line from deteriorating brick condition
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 16 Supporting Evidence Interior roof problems – indoor leakage We taped containers to the window to stop the water from running down the wall from the roof into the room. Water seeps into the living room from the roof. (wood shown in picture is the at the ceiling)
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 17 Supporting Evidence Exterior roof problems – severe soffit damage Water continues to penetrate and deteriorate soffits all along the roof line.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 18 Supporting Evidence Deck deterioration – rotted wood The deck is in poor overall condition. Deck shows significant water damage in multiple locations. The steps are fragile and the supporting structure needs significant repairs.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 19 Supporting Evidence Screened in porch damage Dilapitated screens on porch display holes in a variety of sizes. Very old and outdated hardware also are shown. Screens are original to the home and have never been replaced or updated.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 20 Supporting Evidence Interior deterioration Bathroom and kitchen walls show age and decay from years of neglect.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 21 Supporting Evidence Furnace condition and age The furnace, installed in 1995, is well beyond its expected lifespan and operates with extremely low efficiency. According to the serial number F43957973, the furnace was manufactured in 1995, specifically in the 95th week, which corresponds to the first quarter of that year. At 30 years old, the furnace is in dire need of replacement.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 22 Supporting Evidence Basement, Plumbing, and Electrical Exposed wiring in basement and crawlspace, shoddy electrical and plumbing work.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 23 Supporting Evidence Window deterioration All of the windows in our home are original and have never been upgraded or replaced. They are visibly deteriorated, with peeling paint, moisture damage, and poor insulation. As a result, they are not energy efficient and contribute to significant heat loss in the winter and poor cooling retention in the summer — unlike modern, high-efficiency windows.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 24 Supporting Evidence Asphalt driveway condition and additional decay Cracked asphalt is not in “good condition” as described in our property record card. Shows significant signs of age and many cracks.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 25 Chimney Masonry Repair Extensive Chimney Repair Estimate / Work with this contractor on stated scope is currently underway.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732 26 Deferred Maintenance Estimated Replacement Costs Roof Replacement (Required) - See Page 17 Based on comparable roofing projects in the area and verbal quotes from local contractors, the cost to fully replace the aging roof is estimated at $16,000–$20,000, depending on materials and labor. The roof is original to the 1964 structure and has exceeded its service life, with visible signs of wear and water infiltration. The property record card does not reflect this condition and instead values the home as if the roof is in “average” or good condition. Furnace Replacement (Outdated 1995 Unit) - See Page 21 The current furnace was manufactured in 1995 and is 30 years old, far beyond its expected lifespan. Based on quotes from regional HVAC providers and market standards, a high-efficiency replacement furnace installation is estimated to cost $6,000–$8,000. This outdated heating system affects both energy efficiency and property value, but was not accounted for in the 2025 assessed value. Window Replacement (Original windows from 1964) - See Page 23 The windows throughout the home show visible signs of age-related deterioration, including moisture damage, failing seals, and rotting or peeling frames. These are original or older-generation wood-frame windows and no longer provide energy efficiency or reliable insulation. Based on informal estimates from local contractors and Andersen dealer pricing, the cost to replace windows with Andersen mid-range double- hung or casement windows is estimated at $1,200–$2,000 per window installed, depending on size, style, and labor. With approximately 15 windows in the home, this places the total estimated window replacement cost at $18,000–$30,000. This estimate is consistent with industry pricing for premium residential window replacement using Andersen products, including installation, disposal, and finish work. These costs are not reflected in the current 2025 assessment, which treats the windows as standard and in average or good condition. The degraded window condition negatively impacts both livability and resale value, and should be considered as part of this appeal. While we are still in the process of obtaining written quotes, these estimates are based on standard pricing for work of this scope and reflect the true condition and cost burdens associated with the property.
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Henni Cottle & Frank Bosco | 1236 W. Center Rd. Essexville, MI 48732
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American Land Title Association
FINAL ALTA Settlement Statement - Borrower
Adopted 05-01-2015
File No./Escrow No.:
TRA-178199
Title Resource Agency - Say City
:
.
aginaw St.
#10
Officer/Escrow Officer:
Bay City, MI 48708
(989) 259-1989
Property Address:
1236 W CENTER RD
ESSEXVILLE, MI 48732 (BAY)
(09-070-024-400-030-00)
Borrower:
FRANK BOSCO
279 Pine Street
Jersey City, NJ 07304
HENNI COTTLE
279 Pine Street
Jersey City, NJ 07304
Settlement Date:
7/16/2024
Ea
POC.
|
Debit”
|
Credit
Deposits, Credits, Debits
Sale Price of Property
$394,000.00)
Deposit
$5,000.00]
Prorations
City/Town Taxes 7/16/2024 to 7/1/2025 @ $3.243.03/Year
$3,101.26)
County Taxes 7/16/2024 to 1/1/2025 @ $2.446.63/Year
$1,129.73
Commissions
Transaction Fee (Selling) to Berkshire Hathaway Home Services - Bay City
$245.00
Title Charges
Tille - Lender's Title Insurance to Title REsource Agency
Title - Tille - Recording Processing Fee to Title REsource Agency
$37.00
o
|Government Recording and Transfer Charges
»
| Recording fees: Deed $35.00
$35.00)
i
iE
=
7
5
[Foc
_ Debit
Credit
=
{Subtotals
$0.00]
$398,547.99)
$5,000.00
=
{Due From Borrower
$393,547.99
5
[Totals
$0.00]
$398,547.99)
$398,547.99
2
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i
File # TRA-178199
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Henni Cottle & Frank Bosco
| 1236 W. Center Rd. Essexville, MI 48732
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