AR
Arkansas House Bill HB1003

Arkansas 2023 Regular Session

Arkansas House Bill HB1003 Compare Versions

OldNewDifferences
11 Stricken language would be deleted from and underlined language would be added to present law.
2-*RWO024* 03-13-2023 09:43:18 RWO024
2+*RWO024* 11/17/2022 8:55:26 AM RWO024
33
4-State of Arkansas As Engrossed: H3/13/23 1
4+State of Arkansas 1
55 94th General Assembly A Bill 2
66 Regular Session, 2023 HOUSE BILL 1003 3
77 4
8-By: Representatives J. Mayberry, D. Garner, Haak, Wooten, Lynch, Puryear, K. Brown 5
8+By: Representatives J. Mayberry, D. Garner 5
99 6
1010 For An Act To Be Entitled 7
1111 AN ACT TO CREATE INC OME TAX CREDITS FOR BEGINNING 8
1212 FARMERS AND OWNERS O F AGRICULTURAL ASSET S; TO REQUIRE 9
1313 THE SECRETARY OF THE DEPARTMENT OF AGRICU LTURE TO 10
1414 CERTIFY BEGINNING FA RMERS AND FINANCIAL MANAGEMENT 11
1515 PROGRAMS FOR PURPOSE S OF THE INCOME TAX CREDITS; AND 12
1616 FOR OTHER PURPOSES. 13
1717 14
1818 15
1919 Subtitle 16
2020 TO CREATE INCOME TAX CREDITS FOR 17
2121 BEGINNING FARMERS AND OWNERS OF 18
2222 AGRICULTURAL ASSETS. 19
2323 20
2424 21
2525 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 22
2626 23
27- SECTION 1. DO NOT CODIFY. Title. 24
28- This act shall be known and may be cited as "AR Next Gen". 25
29- 26
30- SECTION 2. Arkansas Code § 25 -38-202(b), concerning the Secretary of 27
31-the Department of Agriculture, is amended to add an additi onal subdivision to 28
32-read as follows: 29
33- (5) The secretary shall: 30
34- (A) Certify financial management programs that would 31
35-qualify a beginning farmer for the income tax credit allowed under § 26 -51-32
36-517; 33
37- (B) Establish by rule a procedure for certifying financial 34
38-management programs; and 35
39- (C) Maintain a list of certified financial management 36 As Engrossed: H3/13/23 HB1003
27+ SECTION 1. Arkansas Code § 25 -38-202(b), concerning the Secretary of 24
28+the Department of Agriculture, is amended to add an additional subdivision to 25
29+read as follows: 26
30+ (5) The secretary shall: 27
31+ (A) Certify financial management programs that would 28
32+qualify a beginning farmer for the income tax credit allo wed under § 26-51-29
33+517; 30
34+ (B) Establish by rule a procedure for certifying financial 31
35+management programs; and 32
36+ (C) Maintain a list of certified financial management 33
37+programs on the website of the department. 34
38+ 35
39+ SECTION 2. Arkansas Code Title 26, Chapte r 51, Subchapter 5, is 36 HB1003
4040
41- 2 03-13-2023 09:43:18 RWO024
41+ 2 11/17/2022 8:55:26 AM RWO024
4242
4343
44-programs on the website of the department. 1
45- 2
46- SECTION 2. Arkansas Code Title 26, Chapter 51, Subchapter 5, is 3
47-amended to add an additional section to read as follo ws: 4
48- 26-51-517. Beginning farmer — Owner of agricultural assets — 5
49-Definitions. 6
50- (a) As used in this section: 7
51- (1) "Agricultural asset" means agricultural land, livestock, 8
52-facilities, buildings, and machinery used for agricultural production in this 9
53-state; 10
54- (2) "Agricultural land" means land that is composed of tracts, 11
55-lots, or parcels that total: 12
56- (A) At least ten (10) acres and are devoted to 13
57-agricultural production; or 14
58- (B) Less than ten (10) acres that are devoted to 15
59-agricultural production and that produce an average yearly gross income of at 16
60-least two thousand five hundred dollars ($2,500) from agricultural 17
61-production; 18
62- (3)(A) "Agricultural production" means: 19
63- (i) Commercial aquaculture, algaculture, apiculture, 20
64-animal husbandry, or poultry husbandry; 21
65- (ii) The production for a commercial purpose of 22
66-timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental 23
67-shrubs, ornamental trees, flowers, or sod; 24
68- (iii) The growth of timber for a noncommercial 25
69-purpose if the land on which the timber is grown is contiguous to or part of 26
70-a parcel of land under common ownership that is otherwise devoted exclusively 27
71-to agricultural use; and 28
72- (iv) Any combination o f the activities described in 29
73-subdivisions (a)(3)(A)(i) -(iii) of this section. 30
74- (B) "Agricultural production" includes: 31
75- (i) The processing, drying, storage, and marketing 32
76-of agricultural products when those activities are conducted in conjunction 33
77-with one (1) or more of the activities described in subdivisions 34
78-(a)(3)(A)(i)-(iii) of this section; and 35
79- (ii) Conservation practices, if all or a portion of 36 As Engrossed: H3/13/23 HB1003
44+amended to add an additional section to read as follows: 1
45+ 26-51-517. Beginning farmer — Owner of agricultural assets — 2
46+Definitions. 3
47+ (a) As used in this section: 4
48+ (1) "Agricultural asset" means agricultural land, livestock, 5
49+facilities, buildings, and machinery used for agricultural production in this 6
50+state; 7
51+ (2) "Agricultural land" means land that is composed of tracts, 8
52+lots, or parcels that total: 9
53+ (A) At least ten (10) acres and are devoted to 10
54+agricultural production; or 11
55+ (B) Less than ten (10) acres that are devoted to 12
56+agricultural production and that produce an average yearly gross income of at 13
57+least two thousand five hundred dollars ($2,500) from agricultural 14
58+production; 15
59+ (3)(A) "Agricultural production" means: 16
60+ (i) Commercial aquaculture, algaculture, apiculture, 17
61+animal husbandry, or poultry husbandry; 18
62+ (ii) The production for a commercial purpose of 19
63+timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental 20
64+shrubs, ornamental trees, flow ers, or sod; 21
65+ (iii) The growth of timber for a noncommercial 22
66+purpose if the land on which the timber is grown is contiguous to or part of 23
67+a parcel of land under common ownership that is otherwise devoted exclusively 24
68+to agricultural use; and 25
69+ (iv) Any combination of the activities described in 26
70+subdivisions (a)(3)(A)(i) -(iii) of this section. 27
71+ (B) "Agricultural production" includes: 28
72+ (i) The processing, drying, storage, and marketing 29
73+of agricultural products when those activities are conduct ed in conjunction 30
74+with one (1) or more of the activities described in subdivisions 31
75+(a)(3)(A)(i)-(iii) of this section; and 32
76+ (ii) Conservation practices, if all or a portion of 33
77+the tracts, lots, or parcels of land that are used for conservation practice s 34
78+comprise not more than twenty -five percent (25%) of the total tracts, lots, 35
79+or parcels of land that are otherwise devoted exclusively to agricultural 36 HB1003
8080
81- 3 03-13-2023 09:43:18 RWO024
81+ 3 11/17/2022 8:55:26 AM RWO024
8282
8383
84-the tracts, lots, or parcels of land that are used for conservation practices 1
85-comprise not more than twenty-five percent (25%) of the total tracts, lots, 2
86-or parcels of land that are otherwise devoted exclusively to agricultural 3
87-use; 4
88- (4) "Beginning farmer" means an individual certified by the 5
89-Secretary of the Department of Agriculture as a beginning farmer under this 6
90-section; 7
91- (5)(A) "Owner of agricultural assets" means a person that is the 8
92-owner in fee of agricultural land or that has legal title to any other 9
93-agricultural asset. 10
94- (B) "Owner of agricultural assets" does not include an 11
95-equipment dealer or comparable entity engaged in the business of selling 12
96-agricultural assets for profit; and 13
97- (6) "Share rent agreement" means a rental agreement in which the 14
98-principal consideration given to the owner of agricultural assets is a 15
99-predetermined portion of the production of the agricultural products produced 16
100-from the rented agricultural assets and that provides for sharing production 17
101-costs or risk of loss. 18
102- (b)(1) There is allowed an income tax credit against the income tax 19
103-imposed by this chapter in the amount determined under subsection (c) of this 20
104-section for: 21
105- (A) An owner of agricultural assets who sells or rents 22
106-agricultural assets to a beginning farmer; and 23
107- (B) A beginning farmer. 24
108- (2) The rental of an agricultural asset qual ifies for the credit 25
109-allowed under this section only if the agricultural asset is rented at 26
110-prevailing community rates, as determined by the Secretary of the Department 27
111-of Agriculture. 28
112- (c) The amount of the credit allowed under this section is equal to: 29
113- (1) For an owner of agricultural assets: 30
114- (A)(i) Five percent (5%) of the sale price of the 31
115-agricultural asset. 32
116- (ii) A credit under subdivision (c)(1)(A)(i) of this 33
117-section shall be claimed for the taxable year in which the sale of the 34
118-agricultural asset is consummated; 35
119- (B)(i) Ten percent (10%) of the gross rental income 36 As Engrossed: H3/13/23 HB1003
84+use; 1
85+ (4) "Beginning farmer" means an individual certified by the 2
86+Secretary of the Department of Agric ulture as a beginning farmer under this 3
87+section; 4
88+ (5)(A) "Owner of agricultural assets" means a person that is the 5
89+owner in fee of agricultural land or that has legal title to any other 6
90+agricultural asset. 7
91+ (B) "Owner of agricultural assets" does not include an 8
92+equipment dealer or comparable entity engaged in the business of selling 9
93+agricultural assets for profit; and 10
94+ (6) "Share rent agreement" means a rental agreement in which the 11
95+principal consideration given to the owner of agricultural assets is a 12
96+predetermined portion of the production of the agricultural products produced 13
97+from the rented agricultural assets and that provides for sharing production 14
98+costs or risk of loss. 15
99+ (b)(1) There is allowed an income tax credit against the income tax 16
100+imposed by this chapter in the amount determined under subsection (c) of this 17
101+section for: 18
102+ (A) An owner of agricultural assets who sells or rents 19
103+agricultural assets to a beginning f armer; and 20
104+ (B) A beginning farmer. 21
105+ (2) The rental of an agricultural asset qualifies for the credit 22
106+allowed under this section only if the agricultural asset is rented at 23
107+prevailing community rates, as determined by the Secretary of the Department 24
108+of Agriculture. 25
109+ (c) The amount of the credit allowed under this section is equal to: 26
110+ (1) For an owner of agricultural assets: 27
111+ (A)(i) Five percent (5%) of the sale price of the 28
112+agricultural asset. 29
113+ (ii) A credit under subdivision (c)(1)(A)(i) of this 30
114+section shall be claimed for the taxable year in which the sale of the 31
115+agricultural asset is consummated; 32
116+ (B)(i) Ten percent (10%) of the gross rental income 33
117+received during each of the first three (3) years of a rental agreement. 34
118+ (ii) A credit under subdivision (c)(1)(B)(i) of this 35
119+section shall be claimed for the three (3) taxable years ending during the 36 HB1003
120120
121- 4 03-13-2023 09:43:18 RWO024
121+ 4 11/17/2022 8:55:26 AM RWO024
122122
123123
124-received during each of the first three (3) years of a rental agreement. 1
125- (ii) A credit under subdivision (c)(1)(B)(i) of this 2
126-section shall be claimed for the three (3) taxable years ending during the 3
127-first three (3) years of the rental agreement. 4
128- (iii) A taxpayer shall not claim a credit under 5
129-subdivision (c)(1)(B)(i) of this section for more than one (1) rental 6
130-agreement involving the rental of the same agricultura l asset to the same 7
131-beginning farmer; and 8
132- (C)(i) Fifteen percent (15%) of the cash equivalent of the 9
133-gross rental income received during each of the first three (3) years of a 10
134-share rent agreement. 11
135- (ii) A credit under subdivision (c)(1)(C)(i) of this 12
136-section shall be claimed for the three (3) taxable years ending during the 13
137-first three (3) years of the share rent agreement. 14
138- (iii) A taxpayer shall not claim a credit under 15
139-subdivision (c)(1)(C)(i) of this section for more than one (1) share ren t 16
140-agreement involving the rental of the same agricultural asset to the same 17
141-beginning farmer; and 18
142- (2) For a beginning farmer, the cost of participating in a 19
143-financial management program certified by the Secretary of the Department of 20
144-Agriculture under § 25-38-202 during the taxable year. 21
145- (d)(1) The total amount of the income tax credits allowed under this 22
146-section that may be claimed by a taxpayer in a tax year shall not exceed the 23
147-amount of income tax due by the taxpayer. 24
148- (2) Any unused income tax c redit under this section may be 25
149-carried forward for the following number of years following the tax year in 26
150-which the income tax credit was earned: 27
151- (A) For an income tax credit claimed under subdivision 28
152-(c)(1) of this section, fifteen (15) years; and 29
153- (B) For an income tax credit claimed under subdivision 30
154-(c)(2) of this section, three (3) years. 31
155- (e)(1) The Secretary of the Department of Agriculture shall certify an 32
156-individual as a beginning farmer for purposes of the income tax credit 33
157-allowed under this section if the individual: 34
158- (A) Is a resident of this state; 35
159- (B) Is seeking entry or has entered into farming within 36 As Engrossed: H3/13/23 HB1003
124+first three (3) years of the rental agreement. 1
125+ (iii) A taxpayer shall not claim a credit under 2
126+subdivision (c)(1)(B)(i) of this secti on for more than one (1) rental 3
127+agreement involving the rental of the same agricultural asset to the same 4
128+beginning farmer; and 5
129+ (C)(i) Fifteen percent (15%) of the cash equivalent of the 6
130+gross rental income received during each of the first three (3) y ears of a 7
131+share rent agreement. 8
132+ (ii) A credit under subdivision (c)(1)(C)(i) of this 9
133+section shall be claimed for the three (3) taxable years ending during the 10
134+first three (3) years of the share rent agreement. 11
135+ (iii) A taxpayer shall not claim a credit under 12
136+subdivision (c)(1)(C)(i) of this section for more than one (1) share rent 13
137+agreement involving the rental of the same agricultural asset to the same 14
138+beginning farmer; and 15
139+ (2) For a beginning farmer, the cost of participating in a 16
140+financial management program certified by the Secretary of the Department of 17
141+Agriculture under § 25 -38-202 during the taxable year. 18
142+ (d)(1) The total amount of the income tax credits allowed under this 19
143+section that may be claimed by a taxpayer in a tax year shall no t exceed the 20
144+amount of income tax due by the taxpayer. 21
145+ (2) Any unused income tax credit under this section may be 22
146+carried forward for the following number of years following the tax year in 23
147+which the income tax credit was earned: 24
148+ (A) For an income t ax credit claimed under subdivision 25
149+(c)(1) of this section, fifteen (15) years; and 26
150+ (B) For an income tax credit claimed under subdivision 27
151+(c)(2) of this section, three (3) years. 28
152+ (e)(1) The Secretary of the Department of Agriculture shall certify an 29
153+individual as a beginning farmer for purposes of the income tax credit 30
154+allowed under this section if the individual: 31
155+ (A) Is a resident of this state; 32
156+ (B) Is seeking entry or has entered into farming within 33
157+the immediately preceding ten (10) years; 34
158+ (C) Farms or intends to farm land in this state; 35
159+ (D)(i) Is, except as provided under subdivision 36 HB1003
160160
161- 5 03-13-2023 09:43:18 RWO024
161+ 5 11/17/2022 8:55:26 AM RWO024
162162
163163
164-the immediately preceding ten (10) years; 1
165- (C) Farms or intends to farm land in this state; 2
166- (D)(i) Is, except as provid ed under subdivision 3
167-(e)(1)(D)(ii) of this section, not related by consanguinity or affinity to: 4
168- (a) The owner of the agricultural assets from 5
169-whom the individual is seeking to purchase or rent the agricultural assets; 6
170-or 7
171- (b) A partner, member, shareholder, or trustee 8
172-of the owner of the agricultural assets from whom the individual is seeking 9
173-to purchase or rent the agricultural assets. 10
174- (ii) The prohibitions on consanguinity or affinity 11
175-under subdivision (e)(1)(D)(i) of this section shall not apply if the 12
176-individual purchases or rents the agricultural asset for its fair -market 13
177-value; 14
178- (E)(i) Has a total net worth, including the assets and 15
179-liabilities of the individual's spouse and dependents, of less than eight 16
180-hundred thousand dol lars ($800,000) in calendar year 2019. 17
181- (ii) The amount stated in subdivision (e)(1)(E)(i) 18
182-of this section shall be adjusted for inflation annually by multiplying the 19
183-amount by the cumulative inflation rate as determined by the last Consumer 20
184-Price Index for All Urban Consumers published by the United States Department 21
185-of Labor; 22
186- (F) Provides the majority of the day -to-day physical labor 23
187-for and management of the farm; 24
188- (G) Has adequate farming experience or demonstrates 25
189-knowledge in the type of fa rming for which the individual seeks assistance; 26
190- (H) Submits projected earnings statements and demonstrates 27
191-a profit potential; 28
192- (I) Demonstrates that farming will be a significant source 29
193-of income for the individual; 30
194- (J) Has participated in a f inancial management program 31
195-certified by the Secretary of the Department of Agriculture under § 25 -38-32
196-202(b)(5); and 33
197- (K) Meets any other requirements prescribed by rule by the 34
198-Secretary of the Department of Agriculture. 35
199- (2) An individual may apply t o the Secretary of the Department 36 As Engrossed: H3/13/23 HB1003
164+(e)(1)(D)(ii) of this section, not related by consanguinity or affinity to: 1
165+ (a) The owner of the agricultural assets from 2
166+whom the individual is seeking to purchase or rent the agricultural assets; 3
167+or 4
168+ (b) A partner, member, shareholder, or trustee 5
169+of the owner of the agricultural assets from whom the individual is seeking 6
170+to purchase or rent the agricultural assets. 7
171+ (ii) The prohibitions on consanguinity or affinity 8
172+under subdivision (e)(1)(D)(i) of this section shall not apply if the 9
173+individual purchases or rents the agricultural asset for its fair -market 10
174+value; 11
175+ (E)(i) Has a total net worth, including the assets and 12
176+liabilities of the individual's spouse and dependents, of less than eight 13
177+hundred thousand dollars ($800,000) in calendar year 2019. 14
178+ (ii) The amount stated in subdivision (e)(1)(E)(i) 15
179+of this section shall be adjusted for inflation annually by multiplying the 16
180+amount by the cumulative inflation rate as determined by the last Consumer 17
181+Price Index for All Urban Consumers published by the United States Department 18
182+of Labor; 19
183+ (F) Provides the majority of the day -to-day physical labor 20
184+for and management of the farm ; 21
185+ (G) Has adequate farming experience or demonstrates 22
186+knowledge in the type of farming for which the individual seeks assistance; 23
187+ (H) Submits projected earnings statements and demonstrates 24
188+a profit potential; 25
189+ (I) Demonstrates that farming will be a significant source 26
190+of income for the individual; 27
191+ (J) Has participated in a financial management program 28
192+certified by the Secretary of the Department of Agriculture under § 25 -38-29
193+202(b)(5); and 30
194+ (K) Meets any other requirements prescribed by rul e by the 31
195+Secretary of the Department of Agriculture. 32
196+ (2) An individual may apply to the Secretary of the Department 33
197+of Agriculture for certification as a beginning farmer. 34
198+ (3) A certification under this subsection is valid until the 35
199+individual no longer meets the requirements for certification. 36 HB1003
200200
201- 6 03-13-2023 09:43:18 RWO024
201+ 6 11/17/2022 8:55:26 AM RWO024
202202
203203
204-of Agriculture for certification as a beginning farmer. 1
205- (3) A certification under this subsection is valid until the 2
206-individual no longer meets the requirements for certification. 3
207- (f)(1) The total amount of state inco me tax credits awarded under this 4
208-section shall not exceed ten million dollars ($10,000,000) per calendar year. 5
209- (2) The Tax Credits and Special Refunds Section of the 6
210-Department of Finance and Administration, or its successor, shall: 7
211- (A) Award the tax credits on a first -come, first-served 8
212-basis from the certification provided to the Tax Credits and Special Refunds 9
213-Section of the Department of Finance and Administration under subsection (g) 10
214-of this section; and 11
215- (B) Notify the Secretary of the Depa rtment of Agriculture 12
216-when the annual cap under subdivision (f)(1) of this section is met. 13
217- (g)(1) A taxpayer who wishes to claim the tax credit available under 14
218-this section shall submit to the Secretary of the Department of Agriculture 15
219-evidence of qualifying expenditures. 16
220- (2) The Secretary of the Department of Agriculture shall review 17
221-a taxpayer's evidence of qualifying contributions and certify the amount of 18
222-contributions for which the taxpayer qualifies. 19
223- (3) Copies of the certification under subd ivision (g)(2) of this 20
224-section shall be provided to the taxpayer and the Tax Credits and Special 21
225-Refunds Section of the Department of Finance and Administration or its 22
226-successor. 23
227- (h) The Secretary of the Department of Finance and Administration and 24
228-the Secretary of the Department of Agriculture may adopt rules to implement 25
229-this section. 26
204+ (f)(1) The total amount of state income tax credits awarded under this 1
205+section shall not exceed ten million dollars ($10,000,000) per calendar year. 2
206+ (2) The Tax Credits and Special Refunds Section of the 3
207+Department of Finance and Administration, or its successor, shall: 4
208+ (A) Award the tax credits on a first -come, first-served 5
209+basis from the certification provided to the Tax Credits and Special Refunds 6
210+Section of the Department of Finance and Administrati on under subsection (g) 7
211+of this section; and 8
212+ (B) Notify the Secretary of the Department of Agriculture 9
213+when the annual cap under subdivision (f)(1) of this section is met. 10
214+ (g)(1) A taxpayer who wishes to claim the tax credit available under 11
215+this section shall submit to the Secretary of the Department of Agriculture 12
216+evidence of qualifying expenditures. 13
217+ (2) The Secretary of the Department of Agriculture shall review 14
218+a taxpayer's evidence of qualifying contributions and certify the amount of 15
219+contributions for which the taxpayer qualifies. 16
220+ (3) Copies of the certification under subdivision (g)(2) of this 17
221+section shall be provided to the taxpayer and the Tax Credits and Special 18
222+Refunds Section of the Department of Finance and Administration or its 19
223+successor. 20
224+ (h) The Secretary of the Department of Finance and Administration and 21
225+the Secretary of the Department of Agriculture may adopt rules to implement 22
226+this section. 23
227+ 24
228+ SECTION 3. EFFECTIVE DATE. Section 2 of this act is effective for tax 25
229+years beginning on or after January 1, 2024. 26
230230 27
231- SECTION 3. EFFECTIVE DATE. Section 2 of this act is effective for tax 28
232-years beginning on or after January 1, 2024. 29
233- 30
234- SECTION 4. DO NOT CODIFY. Rules. 31
235- (a) When adopting the initial rules required under this act, the 32
236-Secretary of the Department of Agriculture shall file the final rules with 33
237-the Secretary of State for adoption under § 25 -15-204(f): 34
238- (1) On or before January 1, 2024; or 35
239- (2) If approval under § 10 -3-309 has not occurred by January 1, 36 As Engrossed: H3/13/23 HB1003
231+ SECTION 4. DO NOT CODIFY. Rules. 28
232+ (a) When adopting the initial rules required under this act, the 29
233+Secretary of the Department of Agriculture shall file the final rules with 30
234+the Secretary of State for adoption under § 25-15-204(f): 31
235+ (1) On or before January 1, 2024; or 32
236+ (2) If approval under § 10 -3-309 has not occurred by January 1, 33
237+2024, as soon as practicable after approval under § 10 -3-309. 34
238+ (b) The Secretary of the Department of Agriculture shall file the 35
239+proposed rules with the Legislative Council under § 10 -3-309(c) sufficiently 36 HB1003
240240
241- 7 03-13-2023 09:43:18 RWO024
241+ 7 11/17/2022 8:55:26 AM RWO024
242242
243243
244-2024, as soon as practicable after approval under § 10 -3-309. 1
245- (b) The Secretary of the Department of Agriculture shall file the 2
246-proposed rules with the Legislative Council under § 10 -3-309(c) sufficiently 3
247-in advance of January 1, 2024, so that the Legislative Council may consider 4
248-the rules for approval before January 1, 2024. 5
244+in advance of January 1, 2024, so that the Legislative Council may consider 1
245+the rules for approval before Januar y 1, 2024. 2
246+ 3
247+ 4
248+ 5
249249 6
250-/s/J. Mayberry 7
250+ 7
251251 8
252252 9
253253 10
254254 11
255255 12
256256 13
257257 14
258258 15
259259 16
260260 17
261261 18
262262 19
263263 20
264264 21
265265 22
266266 23
267267 24
268268 25
269269 26
270270 27
271271 28
272272 29
273273 30
274274 31
275275 32
276276 33
277277 34
278278 35
279279 36