Tax Account 13-0521-09
Owners
MICHAELSEN M A & R K AND M K
7290 GRASS VALLEY RD
WINNEMUCCA, NV 89445
MICHAELSEN MYLES A
MICHAELSEN RUTHE K
MICHAELSEN MICHAEL KILLAM
Account Summary
| Account ID | 13-0521-09 |
|---|---|
| Account Type | Real Estate |
| Location | 7290 GRASS VALLEY RD WINNEMUCCA |
| Balance | $0.00 |
| Currently Due | $0.00 |
Current Year
| Description | 2024/2025 REAL ESTATE TAXES |
|---|---|
| Original | $410.79 |
| Total | $410.79 |
| Paid | $410.79 |
| Balance | $0.00 |
| Due | $0.00 |
| Ad Valorem Tax Rate | 2.3063 |
| Tax District | 3.0 (Winnemucca Rural Fire Dist) |
| Tax Cap | 100% High 5.8% |
Installments
Past Years
| Description | Original | Penalty | Paid | Balance | Due | Tax Rate | Tax District |
|---|---|---|---|---|---|---|---|
| 2023/2024 REAL ESTATE TAXES | $394.54 | $0.00 | $394.54 | $0.00 | $0.00 | 2.3063 | 3.0 |
| 2022/2023 SECURED TAXES | $374.80 | $0.00 | $374.80 | $0.00 | $0.00 | 2.3063 | 3.0 |
| 2021/2022 SECURED TAXES | $439.72 | $0.00 | $439.72 | $0.00 | $0.00 | 2.3063 | 3.0 |
| 2020/2021 SECURED TAXES | $470.60 | $0.00 | $470.60 | $0.00 | $0.00 | 2.3063 | 3.0 |
| 2019/2020 SECURED TAXES | $460.03 | $0.00 | $460.03 | $0.00 | $0.00 | 2.3063 | 3.0 |
| 2018/2019 SECURED TAXES | $459.11 | $60.89 | $520.00 | $0.00 | $0.00 | 2.2658 | 3.0 |
| 2017/2018 SECURED TAXES | $450.59 | $89.47 | $540.06 | $0.00 | $0.00 | 2.2658 | 3.0 |
| 2016/2017 SECURED TAXES | $429.38 | $51.38 | $480.76 | $0.00 | $0.00 | 2.2658 | 3.0 |
| 2015/2016 SECURED TAXES | $410.34 | $0.00 | $410.34 | $0.00 | $0.00 | 2.3063 | 3.0 |
| 2014/2015 SECURED TAXES | $387.94 | $0.00 | $387.94 | $0.00 | $0.00 | 2.3063 | 3.0 |
Special Assessments and Other Fees
| Year | Code | Description | Amount | Paid | Balance | Due |
|---|---|---|---|---|---|---|
| 2024-2025 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2024-2025 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2023-2024 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2023-2024 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2022-2023 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2022-2023 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2021-2022 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2021-2022 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2020-2021 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2020-2021 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2019-2020 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2019-2020 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2018-2019 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2018-2019 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2017-2018 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2017-2018 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2016-2017 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2016-2017 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2015-2016 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2015-2016 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
| 2014-2015 | S18 | Humboldt TV | 30.00 | 30.00 | .00 | .00 |
| 2014-2015 | S29 | Landfill | 78.00 | 78.00 | .00 | .00 |
Tax Bill and Payment History
| Date | Type | Billed to / Payer Name / Note | Amount | Balance |
|---|---|---|---|---|
| 07/15/2024 | PAYMENT | MICHAELSEN MICHAELSEN CREDIT CC 3995 | $-410.79 | $0.00 |
| 07/05/2024 | BILL | MICHAELSEN M A & R K AND M K | $410.79 | $410.79 |
| 09/12/2023 | PAYMENT | MICHAELSEN, RUTHIE K SYS 634 ORIG: CHECK | $-394.54 | $0.00 |
| 09/12/2023 | ADJUSTMENT | MICHAELSEN, RUTHIE K CHECK 634 VOIDED PAYMENT: 335699. REASON: COLLECTION FEE FIX | $394.54 | $394.54 |
| 07/18/2023 | PAYMENT | MICHAELSEN, RUTHIE K CHECK 634 | $-394.54 | $0.00 |
| 07/06/2023 | BILL | MICHAELSEN M A & R K AND M K | $394.54 | $394.54 |
| 07/21/2022 | PAYMENT | MICHAELSEN RUTHE CHECK NUM: 630 | $-374.80 | $0.00 |
| 07/07/2022 | BILL | MICHAELSEN M A & R K AND M K | $374.80 | $374.80 |
| 10/01/2021 | PAYMENT | MICHAELSEN RUTHE CHECK NUM: 599 | $-327.00 | $0.00 |
| 08/13/2021 | PAYMENT | MICHAELSEN RUTHE CHECK NUM: 594 | $-112.72 | $327.00 |
| 07/08/2021 | BILL | MICHAELSEN M A & R K AND M K | $439.72 | $439.72 |
| 07/22/2020 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 545 | $-470.60 | $0.00 |
| 07/10/2020 | BILL | MICHAELSEN M A & R K AND M K | $470.60 | $470.60 |
| 08/16/2019 | PAYMENT | RUTHIE MICHAELSEN CHECK NUM: 527 | $-460.03 | $0.00 |
| 07/08/2019 | BILL | MICHAELSEN M A & R K AND M K | $460.03 | $460.03 |
| 04/30/2019 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 525 | $-1,325.44 | $0.00 |
| 04/02/2019 | INTEREST | Monthly Interest | $4.18 | $1,325.44 |
| 03/26/2019 | PENALTY | CERTIFIED 3RD YEAR DELQ LETTER | $8.00 | $1,321.26 |
| 03/15/2019 | PENALTY | Instlmnt 4 Penalty for 2018-19 | $24.58 | $1,313.26 |
| 03/04/2019 | INTEREST | Monthly Interest | $4.18 | $1,288.68 |
| 01/18/2019 | PENALTY | Instlmnt 3 Penalty for 2018-19 | $15.85 | $1,284.50 |
| 01/03/2019 | INTEREST | Monthly Interest | $4.18 | $1,268.65 |
| 12/03/2018 | INTEREST | Monthly Interest | $4.18 | $1,264.47 |
| 11/02/2018 | INTEREST | Monthly Interest | $4.18 | $1,260.29 |
| 10/12/2018 | PENALTY | Instlmnt 2 Penalty for 2018-19 | $8.86 | $1,256.11 |
| 10/01/2018 | INTEREST | Monthly Interest | $4.18 | $1,247.25 |
| 08/31/2018 | PENALTY | Instlmnt 1 Penalty for 2018-19 | $3.60 | $1,243.07 |
| 08/01/2018 | INTEREST | Monthly Interest | $4.18 | $1,239.47 |
| 07/05/2018 | BILL | MICHAELSEN M A & R K AND M K | $459.11 | $1,235.29 |
| 07/02/2018 | INTEREST | Monthly Interest | $4.18 | $776.18 |
| 06/01/2018 | INTEREST | Monthly Interest | $4.18 | $772.00 |
| 05/02/2018 | PENALTY | Publication Cost for Delinqncy | $10.00 | $767.82 |
| 05/01/2018 | INTEREST | Monthly Interest | $1.33 | $757.82 |
| 04/03/2018 | INTEREST | Monthly Interest | $1.33 | $756.49 |
| 03/22/2018 | PENALTY | 2nd Year Delq Letter | $2.25 | $755.16 |
| 03/16/2018 | PENALTY | Instlmnt 4 Penalty for 2017-18 | $23.98 | $752.91 |
| 03/01/2018 | INTEREST | Monthly Interest | $1.33 | $728.93 |
| 02/01/2018 | INTEREST | Monthly Interest | $1.33 | $727.60 |
| 01/16/2018 | PENALTY | Instlmnt 3 Penalty for 2017-18 | $15.46 | $726.27 |
| 01/02/2018 | INTEREST | Monthly Interest | $1.33 | $710.81 |
| 12/01/2017 | INTEREST | Monthly Interest | $1.33 | $709.48 |
| 11/01/2017 | INTEREST | Monthly Interest | $1.33 | $708.15 |
| 10/13/2017 | PENALTY | Instlmnt 2 Penalty for 2017-18 | $8.63 | $706.82 |
| 10/02/2017 | INTEREST | Monthly Interest | $1.33 | $698.19 |
| 09/01/2017 | PENALTY | Instlmnt 1 Penalty for 2017-18 | $3.50 | $696.86 |
| 09/01/2017 | INTEREST | Monthly Interest | $1.33 | $693.36 |
| 08/01/2017 | INTEREST | Monthly Interest | $1.33 | $692.03 |
| 07/11/2017 | BILL | MICHAELSEN M A & R K AND M K | $450.59 | $690.70 |
| 07/03/2017 | INTEREST | Monthly Interest | $1.33 | $240.11 |
| 06/01/2017 | INTEREST | Monthly Interest | $1.33 | $238.78 |
| 05/04/2017 | PENALTY | Publication Cost for Delinqncy | $10.00 | $237.45 |
| 03/23/2017 | PENALTY | 1st Year Delq Letter | $2.25 | $227.45 |
| 03/17/2017 | PENALTY | Instlmnt 4 Penalty for 2016-17 | $8.00 | $225.20 |
| 01/17/2017 | PENALTY | Instlmnt 3 Penalty for 2016-17 | $3.20 | $217.20 |
| 10/04/2016 | PAYMENT | MICHAELSEN MICHAEL K CHECK NUM: 482 | $-107.00 | $214.00 |
| 08/11/2016 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 477 | $-108.38 | $321.00 |
| 07/07/2016 | BILL | MICHAELSEN M A & R K AND M K | $429.38 | $429.38 |
| 08/03/2015 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 394 | $-410.34 | $0.00 |
| 07/02/2015 | BILL | MICHAELSEN M A & R K AND M K | $410.34 | $410.34 |
| 02/27/2015 | PAYMENT | MICHAELSEN RUTHE CHECK NUM: 323 | $-96.00 | $0.00 |
| 01/02/2015 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 292 | $-96.00 | $96.00 |
| 10/03/2014 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 249 | $-96.00 | $192.00 |
| 07/23/2014 | PAYMENT | MICHEALSEN RUTHE K CHECK NUM: 216 | $-99.94 | $288.00 |
| 07/03/2014 | BILL | MICHAELSEN M A & R K AND M K | $387.94 | $387.94 |
| 03/07/2014 | PAYMENT | MICHAELSEN RUTHE K CHECK NUM: 137 | $-95.00 | $0.00 |
| 01/06/2014 | PAYMENT | MICHAELSEN RUTHIE K CHECK NUM: 103 | $-95.00 | $95.00 |
| 10/07/2013 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 990 | $-95.00 | $190.00 |
| 08/07/2013 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 960 | $-95.12 | $285.00 |
| 07/02/2013 | BILL | MICHAELSEN M A & R K AND M K | $380.12 | $380.12 |
| 03/13/2013 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 879 | $-94.00 | $0.00 |
| 01/07/2013 | PAYMENT | MICHAELSEN RUTHE K CHECK NUM: 843 | $-94.00 | $94.00 |
| 10/01/2012 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 789 | $-94.00 | $188.00 |
| 08/17/2012 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 769 | $-97.54 | $282.00 |
| 07/10/2012 | BILL | MICHAELSEN M A & R K AND M K | $379.54 | $379.54 |
| 03/02/2012 | PAYMENT | MICHAELSEN RUTHIE CHECK NUM: 691 | $-93.00 | $0.00 |
| 01/03/2012 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 670 | $-93.00 | $93.00 |
| 10/03/2011 | PAYMENT | RUTHE K MICHAELSEN CHECK NUM: 623 | $-93.00 | $186.00 |
| 08/04/2011 | PAYMENT | RUTHE K MICHAELSEN CHECK NUM: 600 | $-96.90 | $279.00 |
| 07/11/2011 | BILL | MICHAELSEN M A & R K AND M K | $375.90 | $375.90 |
| 03/03/2011 | PAYMENT | MICHAELSEN RUTHIE CHECK | $-93.00 | $0.00 |
| 01/03/2011 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 483 | $-93.00 | $93.00 |
| 10/04/2010 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 427 | $-93.00 | $186.00 |
| 08/05/2010 | PAYMENT | MICHAELSEN, RUTHE K CHECK NUM: 402 | $-94.29 | $279.00 |
| 07/09/2010 | BILL | MICHAELSEN M A & R K AND M K | $373.29 | $373.29 |
| 03/01/2010 | PAYMENT | MICHAELSEN RUTHE CHECK NUM: 306 | $-93.00 | $0.00 |
| 01/04/2010 | PAYMENT | MICAELSEN RUTHE CHECK NUM: 275 | $-93.00 | $93.00 |
| 10/02/2009 | PAYMENT | MICHAELSEN RUTHE CHECK NUM: 219 | $-93.00 | $186.00 |
| 08/07/2009 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94*169 NUM: 190 | $-93.90 | $279.00 |
| 07/10/2009 | BILL | MICHAELSEN M A & R K AND M K | $372.90 | $372.90 |
| 02/27/2009 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94*169 NUM: 3429 | $-92.00 | $0.00 |
| 01/06/2009 | PAYMENT | RUTHE K MICHAELSEN CHECK BANK: 94*169 NUM: 3399 | $-92.00 | $92.00 |
| 10/03/2008 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94 169 NUM: 3349 | $-92.00 | $184.00 |
| 08/08/2008 | PAYMENT | RUTHE MICHAELSEN CHECK BANK: 94*168 NUM: 3316 | $-94.11 | $276.00 |
| 07/10/2008 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $370.11 | $370.11 |
| 03/03/2008 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94 169 NUM: 3235 | $-89.00 | $0.00 |
| 01/04/2008 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94 169 NUM: 3207 | $-89.00 | $89.00 |
| 10/01/2007 | PAYMENT | MICHAELSEN RUTH CHECK BANK: 94*169 NUM: 3150 | $-89.00 | $178.00 |
| 08/14/2007 | PAYMENT | MICHAELSEN RUTHIE CHECK BANK: 94*169 NUM: 3124 | $-92.73 | $267.00 |
| 07/12/2007 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $359.73 | $359.73 |
| 03/05/2007 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94*169 NUM: 3020 | $-88.00 | $0.00 |
| 01/02/2007 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94 169 NUM: 2984 | $-88.00 | $88.00 |
| 10/02/2006 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94169 NUM: 2936 | $-88.00 | $176.00 |
| 08/02/2006 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94 169 NUM: 2911 | $-89.79 | $264.00 |
| 07/06/2006 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $353.79 | $353.79 |
| 03/03/2006 | PAYMENT | RUTH MICHAELSEN CHECK BANK: 94-169 NUM: 2820 | $-91.00 | $0.00 |
| 01/03/2006 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94169 NUM: 2778 | $-91.00 | $91.00 |
| 09/30/2005 | PAYMENT | MICHAELSEN, MICHAEL CASH | $-91.00 | $182.00 |
| 08/03/2005 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94 169 NUM: 2689 | $-94.84 | $273.00 |
| 07/18/2005 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $367.84 | $367.84 |
| 03/02/2005 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94169 NUM: 2590 | $-95.00 | $0.00 |
| 01/05/2005 | PAYMENT | RUTHE MICHAELSEN CHECK BANK: 94*169 NUM: 2554 | $-95.00 | $95.00 |
| 10/04/2004 | PAYMENT | MICHAELSEN, RUTHE K CHECK BANK: 94*169 NUM: 2501 | $-95.00 | $190.00 |
| 08/04/2004 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94*169 NUM: 2469 | $-97.20 | $285.00 |
| 07/06/2004 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $382.20 | $382.20 |
| 03/02/2004 | PAYMENT | RUTHE MICHAELSEN CHECK BANK: 94*169 NUM: 2379 | $-89.00 | $0.00 |
| 01/05/2004 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94*169 NUM: 2350 | $-89.00 | $89.00 |
| 10/03/2003 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94*169 NUM: 2299 | $-89.00 | $178.00 |
| 08/07/2003 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94F169 NUM: 2271 | $-90.23 | $267.00 |
| 07/18/2003 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $357.23 | $357.23 |
| 03/04/2003 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94-169 NUM: 2176 | $-81.00 | $0.00 |
| 01/03/2003 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94-169 NUM: 2139 | $-81.00 | $81.00 |
| 10/08/2002 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 2083 | $-81.00 | $162.00 |
| 08/08/2002 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 2057 | $-111.39 | $243.00 |
| 07/08/2002 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $354.39 | $354.39 |
| 03/05/2002 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 1954 | $-90.56 | $0.00 |
| 01/02/2002 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 1907 | $-90.56 | $90.56 |
| 10/02/2001 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 1849 | $-90.56 | $181.12 |
| 08/14/2001 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 1818 | $-120.88 | $271.68 |
| 07/11/2001 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $392.56 | $392.56 |
| 03/06/2001 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94-169 NUM: 1712 | $-53.20 | $0.00 |
| 01/03/2001 | PAYMENT | MICHAELSEN RUTHE K. CHECK BANK: 94-169 NUM: 1670 | $-53.20 | $53.20 |
| 10/02/2000 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94-169 NUM: 1605 | $-53.20 | $106.40 |
| 08/18/2000 | PAYMENT | MICHAELSEN, RUTHE CHECK BANK: 94-169 NUM: 1578 | $-83.55 | $159.60 |
| 07/06/2000 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $243.15 | $243.15 |
| 03/07/2000 | PAYMENT | MICHAELSEN RUTHE K CHECK BANK: 94-169 NUM: 1472 | $-56.98 | $0.00 |
| 01/04/2000 | PAYMENT | MICHAELSEN RUTHIE CHECK BANK: 94-169 NUM: 1418 | $-56.98 | $56.98 |
| 10/04/1999 | PAYMENT | RUTHE MICHAELSEN CHECK BANK: 94-169 NUM: 1355 | $-56.98 | $113.96 |
| 08/12/1999 | PAYMENT | MICHAELSEN RUTHE CHECK BANK: 94-169 NUM: 1312 | $-87.27 | $170.94 |
| 07/12/1999 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $258.21 | $258.21 |
| 03/02/1999 | PAYMENT | MICHAELSEN RUTHE CHECK | $-55.68 | $0.00 |
| 01/05/1999 | PAYMENT | MICHAELSEN RUTHE CHECK | $-55.68 | $55.68 |
| 10/08/1998 | PAYMENT | MICHAELSEN RUTHE CHECK | $-55.68 | $111.36 |
| 08/11/1998 | PAYMENT | MICHAELSEN RUTHE CHECK | $-93.94 | $167.04 |
| 07/09/1998 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $260.98 | $260.98 |
| 01/02/1998 | PAYMENT | MICHAELSEN MYLES & RUTHE | $-112.54 | $0.00 |
| 10/06/1997 | PAYMENT | MICHAELSEN RUTH | $-56.27 | $112.54 |
| 08/13/1997 | PAYMENT | $-94.28 | $168.81 | |
| 07/23/1997 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $263.09 | $263.09 |
| 01/02/1997 | PAYMENT | MICHAELSEN MYLES A & RUTHE ETA | $-116.78 | $0.00 |
| 10/07/1996 | PAYMENT | MICHAELSEN RUTHE | $-58.39 | $116.78 |
| 08/05/1996 | PAYMENT | MICHAELSEN MYLES A & RUTHE ETA | $-96.45 | $175.17 |
| 07/11/1996 | BILL | MICHAELSEN MYLES A & RUTHE ETA | $271.62 | $271.62 |