HomeMy WebLinkAbout05/10/2023 Public hearing minutes on RES 2023-33, BILL 2896, BILL 2897 PUBLIC HEARING
MAY 10, 2023
A public hearing of the Council of the County of Kaua`i was called to order by
Mel Rapozo, Chair, Committee of the Whole, on Wednesday, May 10, 2023, at
5:22 p.m., at the Council Chambers, 4396 Rice Street, Suite 201, Historic County
Building, Lihu`e, and the presence of the following was noted:
Honorable Addison Bulosan
Honorable Bernard P. Carvalho, Jr.
Honorable Felicia Cowden
Honorable Bill DeCosta
Honorable Ross Kagawa
Honorable KipuKai Kuali`i
Honorable Mel Rapozo
The Clerk read the notice of the public hearing on the following:
"Resolution No. 2023-33 — RESOLUTION ESTABLISHING THE REAL
PROPERTY TAX RATES FOR THE FISCAL YEAR JULY 1, 2023 TO
JUNE 30, 2024 FOR THE COUNTY OF KAUAI," and
"Bill No. 2896 — A BILL FOR AN ORDINANCE RELATING TO THE
OPERATING BUDGET AND FINANCING THEREOF FOR THE
FISCAL YEAR JULY 1, 2023 TO JUNE 30, 2024(Fiscal Year 2023-2024
Operating Budget)," and
"Bill No. 2897 — A BILL FOR AN ORDINANCE RELATING TO CAPITAL
IMPROVEMENTS AND FINANCING THEREOF FOR THE FISCAL
YEAR JULY 1, 2023 TO JUNE 30, 2024 (Fiscal Year 2023-2024 CIP
Budget),"
which were ordered to print by the Council of the County of Kaua`i on March 22, 2023,
and published in The Garden Island newspaper on April 1, 2023.
JADE K. FOUNTAIN-TANIGAWA, County Clerk: Pursuant to
Section 5A-6.3 of the Kaua`i County Code 1987, as amended, the Kaua`i County
Council hereby announces its intention to fix the Real Property Tax Rates for Fiscal
Year 2023-2024 on May 31, 2023 at 8:30 a.m. or soon thereafter in the Council
Chambers located at 4396 Rice Street in Lillie. We have two (2) registered speakers.
Committee Chair Rapozo: Okay. Could we have the first speaker?
Ms. Fountain-Tanigawa: The first speaker is Tessie Kinnaman,
followed by Steve Parsons.
Council Chair Rapozo: Okay.
PUBLIC HEARING 2 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
TESSIE KINNAMAN: Talk about deja vu. Aloha Council Chair
Rapozo and Councilmembers.
Councilmember Kagawa: Aloha.
Ms. Kinnaman: I am Tessie Kinnaman, for the record. I am
here to speak on Bill No. 2897 to ask for action to resubmit a request for Resolution
No. 2016-60 which refers to the Hoban property down at Spouting Horn. The last
time the last resolution was passed in 2019, if I am not mistaken, and I think it was
Derek Kawakami's last term on the Council. That resolution passed six to one (6:1).
I would like this same resolution to be resubmitted and this time I would like to see
some action on it, because it has been sitting there dormant for about five (5) years.
I know resolutions last only a year, but still this has been going on since the
seventies (70s), more into the eighties (80s). The latter part of the seventies (70s),
the access was open and then when they built their wall around their property, access
to the shoreline was cut off. What you are looking at right now is the exhibit that
was already recorded by the Bureau of Conveyances. The second page is also recorded
as a footpath easement. The ironic thing about it is that the County owns that strip.
Why should we be paying the landowner for that? The recent assessment, from my
recollection, was started back in 2006 when Michael Tresler was the Director of
Finance. He had done an appraisal that was an over the fence appraisal. I think that
was ninety-one thousand dollars ($91,000) and then the most recent one went up to
a hundred and fifty-two thousand dollars ($152,000) for that six (6) by sixty (60) strip
for public access. The last that I recollect is that Mauna Kea Trask who was the then
County Attorney came and spoke on it on 2019 or 2018 that we put six hundred
thousand dollars ($600,000) into an escrow account to get the thing going. I guess, it
would be if we had to pay for that strip and any improvements that need to be done.
The financing would come from Open Space funds or bonds, or for that matter it could
come from Kukui`ula community funding district which is...and write this down,
Ordinance No. 872 and that Ordinance...
Council Chair Rapozo: Ms. Kinnaman, I will have to stop you. It is
your first three (3) minutes.
Ms. Kinnaman: Oh, I am sorry.
Council Chair Rapozo: Do you have a lot more?
Ms. Kinnaman: I hope not, but I have some more.
Council Chair Rapozo: Okay. Let us get the other speaker up and
you can come back for your second round.
Ms. Kinnaman: Okay.
Councilmember Cowden: I just have a question. Is this an agenda item?
Council Chair Rapozo: She is testifying on the Budget.
PUBLIC HEARING 3 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
Councilmember Cowden: Okay, on the Budget. It is for the Budget. She
is asking for this to be added to the Budget?
Councilmember Kuali`i: It is for the public hearing.
Council Chair Rapozo: Yes.
Councilmember Kagawa: To be funded or whatever.
Councilmember Cowden: To be funded?
Council Chair Rapozo: Yes, three (3) and then three (3).
Councilmember Cowden: Okay.
Council Chair Rapozo: You have three (3) minutes and then if you
have additional testimony, you can get a second round after everyone has testified.
STEVE PARSONS: Great, thank you so much.
Council Chair Rapozo: If you could just state your name for the
record, please.
Mr. Parsons: Aloha honorable County Council. My name is
Steve Parsons. Before I get started, do you folks mind if I smoke a cigar?
Councilmember DeCosta: No. We do not light up cigarettes in here.
Mr. Parsons: Gosh, bummers. Why not? Well, let us see,
because it has been proven it is harmful to our health, right? Then why would you
allow purchase of fossil fuel burning vehicles and tools to expose employees to
harmful exhaust, let alone adding to the destruction of ecosystems that give us life
and are more expensive? For example, in my written testimony to you folks, I
included a link to a Police Department that is saving eighty thousand
dollars ($80,000) over the life of one (1) vehicle by switching to a Tesla Model Y.
Please strike all fossil fuel vehicle purchases and tool purchases from the Budget and
ask heads of departments to look for electric alternatives. Just a quick reminder on
fossil fuel propaganda, or the spread of fear, uncertainty, and doubt (FUD), if I said
today tobacco does not cause cancer and it is not bad for you, case in point, you would
know that was not true. However, outlined in the book Merchants of Doubt the fossil
fuel industry hired the same scientists as big tobacco to say that fossil fuel pollution
does not cause climate change. These bad players still spend millions of dollars a
year to say things like, "Be afraid, electric vehicles (EV) catch fire," and that is a
reason maybe not to buy them. However, the actual results from a study show that
gas vehicles catch fire a lot more than EVs, specifically one thousand five
hundred (1,500) fires per one hundred thousand (100,000) gas vehicles and only
twenty-five (25) fires per one hundred thousand (100,000) EVs, so please be sure to
fact check yourselves and each other when you hear FUD around green energy
solutions and progress. What is wrong with the gas equipment that the County is
using today besides it stinks? Two-stroke engines are terribly inefficient of fuel
PUBLIC HEARING 4 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
burning, greater levels of air pollutants are produced, carcinogens and increases the
risk of respiratory illness. Many municipalities are switching and saving lives.
Morally, it feels great knowing that you are helping to save lives and ecosystems like
our coral reefs that suffer from ocean acidification and ocean heatwaves. For Kaua`i,
however, the news gets even better. As we quickly electrify Kaua`i, it grows green
jobs via Kaua`i Island Utilities Cooperative (KIUC). Lots of electricians and new
businesses support the transition. Also, it keeps all that green cash on Kaua`i versus
sending all that money off island. From power tools to lifeguard services and Police
fleets electrify everything we can, please, as soon as we can. Imagine a clean Kaua`i
free from all that nasty climate pollution. It is starting to move that way, but we
need to move faster to save ourselves and the next generation from the worst effects
of climate change. Let us electrify Kaua`i fast and save money. Thank you so much
for your time and everything you do personally and professionally, more importantly
professionally, to fight climate change. Does anyone want a cigar? I hate these
things. I hope you got the point, though.
Council Chair Rapozo: Is there anyone else wishing to testify?
Ms. Fountain-Tanigawa: Chair, we have one more speaker.
Council Chair Rapozo: I am sorry.
Ms. Fountain-Tanigawa: The next registered speaker is Jeff Lindner.
Council Chair Rapozo: Jeff?
JEFF LINDNER: This is the real estate...
Ms. Fountain-Tanigawa: This is for the Real Property Tax Resolution.
Councilmember Cowden: No, this is the Budget.
Council Chair Rapozo: This is the Budget.
Councilmember Bulosan: The Budget.
Council Chair Rapozo: The Budget.
Mr. Fountain-Tanigawa: The Real Property Tax Resolution is what he
wanted to say.
Councilmember Kagawa: The Real Property Tax Resolution?
Council Chair Rapozo: The Real Property Tax Resolution?
Mr. Lindner: The Real Property Tax Resolution.
Council Chair Rapozo: Yes.
Mr. Lindner: Oh, that is perfect.
PUBLIC HEARING 5 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
Councilmember Kuali`i: It is all part of the Budget.
Councilmember Cowden: Well, we have got this Resolution in there on
the last pages.
Council Chair Rapozo: This is for real property tax rates.
Mr. Lindner: Okay. Jeff Lindner. Aloha County Council. I
appreciate the Real Property data you got. That was very informative. I guess the
one thing that stood out for me was that there is the taxes, we see that the Resort
and Hotel are paying the highest tax and then Residential Investor, but you have to
look at the assessment to really figure out who is paying the most or what share each
class is paying. I was surprised that Residential Investor was paying half again as
much as Hotel and Resort. Then I started thinking about it and I realized the County
Charter says the Real Property is supposed to assess for the highest and best use, but
at the same time their position is they do not assess for density, which is not really
true because when you come to a residence, a residence is one house, most people
have their house on a residence, and so that is pretty much the highest and best use
because there is no other density on it. When it comes to agriculture maybe you can
have one thousand (1,000) acres and maybe there are five (5) houses on it—that is the
most you can have. Still, it is pretty close. But when it comes to Commercial or
Residential, basically you can have R-4, you can have R-40, but the County does not
assess for the density. In that sense, it is not exactly apples to apples because they
are assessing highest and best use in some areas and some they are not. When you
also look at Condominium Property Regimes (CPRs), if somebody puts a CPR map in,
say, ten (10) houses, they assess one (1) house for every CPR. Even if you put a map
in, they are figuring it as a house. The issue about having, and some of this R-4 in
Lihu`e is particularly Grove Farm and Alexander & Baldwin, but some of that R-4
has been sitting there for twenty (20), thirty (30) years and they are not assessed for
it? I guess, should I stop and come back?
Council Chair Rapozo: Yes, and then you can come back after we go
through everyone.
Mr. Lindner: Alright. Thanks.
Council Chair Rapozo: Thank you.
Mr. Lindner: Yes.
Council Chair Rapozo: Is there anyone else that has not registered
that would like to speak?
Councilmember Kuali`i: For the first time.
Council Chair Rapozo: For the first time.
JD HANSEN: JD Hansen. Thanks to the Council for having
this public hearing. I have been coming to the island for about twenty-five (25) years.
I bought six (6) years ago with the intent of moving here full time, which we did
PUBLIC HEARING 6 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
eighteen (18) months ago. My wife and I retired. We were classified as Residential
and to my surprise, we got a letter saying, "Residential Investor." Now, I have done
the appeal and next year I will be qualified for Homestead, but it was a surprise why
I am listed as a Residential Investor. I am not going to sell it. I have planted my flag
here. That was a question I have. I am not sure what that classification is and why
I have been boosted up from six (6) per thousand (1,000) to nine (9) per
thousand (1,000) in one (1)year. My appeal has not come back yet, but I did not know
if anybody has an answer for that.
Council Chair Rapozo: I can answer it. Basically, the Residential
Investor was based on a threshold of one point three million dollars ($1,300,000), so
if your home was valued one point three million dollars ($1,300,000) or higher, you
would automatically be bumped up. That was a problem, so the Council passed a Bill
that provides for...Did you apply for the tax credit?
Mr. Hansen: I applied for the appeal for the classification.
Council Chair Rapozo: Okay.
Mr. Hansen: I bought my house before the explosion of...
Council Chair Rapozo: Yes, so you will more than likely not have a
tax bill next year. You will get a tax credit for the difference of the Residential
Investor versus the Residential. After you have lived here for a year, or whatever it
is, you can go in and get the Homeowner Exemption and your tax will even drop
further.
Mr. Hansen: Yes, I will do that next year.
Council Chair Rapozo: Yes.
Mr. Hansen: I was just concerned about everybody else,
because I have got my solution going. I will have the Homestead.
Council Chair Rapozo: Yes, you and a bunch of others got hit by that
Residential Investor. The last Council was relatively quick to respond and amend
that Bill, so now it gives everyone an opportunity to come in and apply for that credit.
Mr. Hansen: Which I have done. Okay. Thank you very
much.
Council Chair Rapozo: Go ahead.
Councilmember DeCosta: I have a question for you. May I ask? When
you bought the house on Kaua`i, did you still have another house on the mainland?
Mr. Hansen: No.
Councilmember DeCosta: Were you renting in the mainland?
PUBLIC HEARING 7 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
Mr. Hansen: On the mainland, yes.
Councilmember DeCosta: Okay.
Mr. Hansen: With the full intent of coming here.
Councilmember DeCosta: I was just thinking if you had residency in the
mainland maybe that is why they considered your new home on Kaua`i a Residential
Investor property.
Mr. Hansen: Well, that just came last year. I have been
retired here for eighteen (18) months and I had a full year of Residential
classification. Then I got the letter and went, "Oh, maybe I have to do something
about it." So, I have done that.
Council Chair Rapozo: You have done it.
Mr. Hansen: I am also speaking for the other retirees that
are on a fixed income.
Council Chair Rapozo: Yes.
Mr. Hansen: If they get surprised with six (6) to nine (9).
Council Chair Rapozo: They were all notified and they applied, so
they should all be getting a tax credit.
Mr. Hansen: Okay. Well, I appreciate your time.
Council Chair Rapozo: Thank you.
Mr. Hansen: Thank you.
Council Chair Rapozo: Thank you for coming in. Is there anyone else
wishing to speak for the first time?
SHERRI CUMMINGS: Sherri Cummings. I do not pay attention to
the agenda, so I am sorry. I do not know where you folks stand on this right now.
What are you folks doing?
Councilmember Cowden: The Budget.
Ms. Cummings: Yes, I get that much. I am talking about real
property tax. Somebody who came to mind was Mary Silva and I know you know the
situation, Council Chair Rapozo, with Mary Silva and her four (4) properties. I think
PUBLIC HEARING 8 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
she told me that she spoke to you about how improper it was for her every year. She
had those lands from her grandmother. She held on to these lands. This is her third
generation and the family does not think they can afford at this present time. I just
see a major disconnect with how you folks are doing this kind of real property tax and
giving benefits to individuals who come in, no disrespect to the gentleman behind me.
Somebody, who comes here for six (6) years, will receive what I just heard now is a
rebate or a tax break, and you have a lady who is taking care of affordable rentals.
She said, "Sherri, you know, I probably raised it two hundred dollars ($200) I think
was the most, in a matter of maybe fifteen (15) years." And she said, "I will never
raise it," because she wants to be part of the solution and not the problem, but she is
getting taxed out of her property. I heard when you folks spoke earlier about these
tiered systems, I did not see anything, maybe I was not paying attention, regarding
how you folks were going to take care of people who live on these islands for
generations and are still trying to hold on to their piece of property. She said I was
part of the program for Housing and Urban Development (HUD) housing. She gave
to our kama aina and it is ridiculous. I told her you have got to be kidding me how
much they increased her real property and the assessed value is nuts. This
gentleman right here, Mr. Lindner, just gave me a perfect example of how you folks
talk about highest and best use but yet she cannot. She is a single person, no
husband. One family member lives away. Only one person is helping her. She does
not have the means to make it the highest and best use of the place, but she is being
taxed out. How do you go ahead and take care of people like that? That is my only
manao to the situation. Mahalo.
Council Chair Rapozo: Thank you. Councilmember Kagawa.
Councilmember Kagawa: Yes, this may help. The best way for all of
these discussions, Mr. Lindner included, is to have your discussions with the Mayor,
Managing Director, and the Director of Finance, because there are twenty
thousand (20,000) stories that are all different. As they try to develop policy, they try
to balance and satisfy as much as possible the equality. Looking forward for the
longtime residents, working families, of course, are first, I think they develop a policy.
When they bring it here, we just say, "Yes," or, "No." They have all the experts at
work, full-time, on these issues so those are the best places to go. I think that is the
best way we will get the best outcome.
Ms. Cummings: I thank you for that comment. I am not here
to defend Mary Silva, but I want to say that that is where she goes to every year. She
goes to the Director of Finance and she goes to Real Property and this is what they
tell her. They tell her that she is a unique person, that there is no other land here on
this island that has that same type of use as hers. She has land that is kuleana in
Lawa`i on that south shore. So, because she is identified as somebody of significance,
they do not know how to charge real property, they turn around and assess her at a
value that she is not going to be able to pay. We go every year to Real Property and
that is the same answer she has every year—she is uniquely different. At one point
PUBLIC HEARING 9 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
in time, the County wanted to buy from her. That is what she said. They wanted to
buy her property because they wanted to turn that place into an area because they
had that heritage center for kapuna over there, but it fell through. When she was
not going to sell to them the value went up. This is what we got.
Council Chair Rapozo: Thank you. We will be working on the new
tax code right after we finish this Budget. There is nothing we can do now to impact
the taxes because we are in the middle of the tax cycle. Once we are done with our
Budget, we will be working with the Finance Department to get a new tax, hopefully,
a good Bill relating to real property taxes before October. It needs to be passed out
of here by October to take effect. That is the plan.
Ms. Cummings: All I say to this is we do not have that much
kama'aina that actually has real property, so it is not as hard as you folks make it
out to be. You have more foreign investors and more people coming in here that are
using their property for other types of uses.
Council Chair Rapozo: Yes, and we will deal with all of that.
Ms. Cummings: Mahalo.
Council Chair Rapozo: Thank you. Is there anyone else wishing to
testify for the first time? If not, who was the first testifier?
Ms. Fountain-Tanigawa: Tessie Kinnaman.
Council Chair Rapozo: Tessie?
Ms. Kinnaman: Again, Tessie Kinnaman, for the record. I left
off at how this was to be financed, and I spoke on the...
Councilmember Cowden: Open Space funding.
Ms. Kinnaman: Open Space fund or bonds or the Kukui`ula
Community Funding District Program. That is Ordinance No. 879. Also, that
program, the last amount that Kukui`ula gave to the County was in 2019, that I know
of. I do not know if it has happened lately, but it was twenty-three million
dollars ($23,000,000), so there is money. There is money. There is money. This is
the Resolution and four thousand (4,000) signatures that is on file here from 2016 or
2017. I do not know when it was, but it was a 2016 resolution. The reason for this is
because of gathering rights, Article 12, Section 7. It ensures protection of traditional
and cultural native Hawaiian gathering rights exercised for subsistence, cultural,
and religious purposes. That access has been blocked for over forty (40) years and it
is time that it is opened up. The last time I looked at the property, they were doing
survey, but the survey ended right at that point where this strip begins to the
PUBLIC HEARING 10 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
westerly property, six (6) feet and there is a wall there and a telephone pole with
electrical lines in front of it. Something needs to be done. I am tired of coming over
here trying to see some action and I do not know what else to say. If you can follow
up on that Ordinance No. 872, the Kukui`ula Ordinance, that would really help
because we could get some funding from that, too.
Council Chair Rapozo: Staff, if we could just follow-up on that. I
remember the discussion. This property was on the agenda for quite a while. I just
thought we had completed that public access, but apparently not, but we will follow
up. We will follow up.
Councilmember Kagawa: We approved the Resolution, so the Council
did its part. I think it then went to the Open Space Commission and it got hung up
there for some reason, perhaps lack of appraisal or lack of agreeing with the price
that they wanted. We can go back now, it is going to be much higher, and we are
going to run into the same problems. It is just whether we want to fund it or not.
And if we fund it, Open Space might still not pay it. The Council did its part in 2016
on this issue.
Ms. Kinnaman: I think one of the problems is that I do not
think there was an attorney that wanted to take this on for condemnation. The
appraisal is nothing because I do not think the appraisal is going to cost that much.
It should not even cost us anything because we own that property.
Council Chair Rapozo: It is our easement.
Ms. Kinnaman: It is our easement, so why should we have it
appraised?
Council Chair Rapozo: Yes, we will follow-up because I do not know.
I cannot remember. Like I said, I thought that access was granted.
Councilmember Kagawa: I remember. They wanted a lot of money for
us to have that right to do it. They disputed the easement question and whatnot.
Ms. Kinnaman: Well, we have the Bureau of Conveyances and
all of our paperwork, so it should be easy.
Councilmember Kagawa: But not for a Councilmember. We are not
attorneys.
Council Chair Rapozo, the Presiding Officer, relinquished Chairmanship to
Council Vice Chair Kuali`i.
(Council Chair Rapozo was noted as not present.)
PUBLIC HEARING 11 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
Ms. Kinnaman: I know, but we need to find an attorney who
would like to do this.
Councilmember Kagawa: Alright. We will look into it.
Councilmember Kuali`i: Tessie, please wait. We have another
clarifying question.
Councilmember DeCosta: Did you and I serve on the Open Space
Commission when we looked into this Hoban property?
Ms. Kinnaman: Yes, this was way back.
Councilmember DeCosta: We did. I remember that and we were going
to acquire that even if it did not have a stonewall at the time. It did not, right? The
access was there. It was open, but they tried to block it.
Ms. Kinnaman: No, there was a wall already.
Councilmember DeCosta: There was a wall?
Ms. Kinnaman: Yes.
Councilmember DeCosta: But not the telephone poles? Now they put
the posts?
Ms. Kinnaman: No, the post was there, too.
Councilmember DeCosta: It was there?
Ms. Kinnaman: They built it. They built the wall in from the
telephone post.
Councilmember DeCosta: It was 2003 that I think you and I were on the
Open Space Commission. That was twenty (20) years ago and we still have not solved
it. Okay.
Ms. Kinnaman: I hope to see it open before I make. You know
what I mean?
Councilmember Cowden: Thank you.
Councilmember Kuali`i: Thank you. Next for their second time.
PUBLIC HEARING 12 MAY 10, 2023
RESOLUTION NO. 2023-33,
BILL NO. 2896, AND BILL NO. 2897
Ms. Fountain-Tanigawa: Next is Steve Parsons, followed by Jeff
Lindner.
Mr. Lindner: Yes. I guess what I am saying is either the
County should assess for highest and best use or not. If you are going to highest and
best use, then you should assess for density. It is not going to affect anybody but
hotels and resorts, and you will get more money. People are sitting on R-4 or
R-whatever for ten (10), fifteen (15), twenty (20) years. They are more likely to put it
out there to the market because nobody wants to sit on it and pay taxes, so that is an
incentive to do it. Otherwise, I do not see a density to commercial, but it basically
upzoning. They will upzone and then nobody has to do anything about it until they
actually build, until they actually do the subdivision. That is the understanding that
I have of County policy. I am glad you folks are going to work on it and look at
everything. Thanks.
Councilmember Kuali`i: Thank you. Anyone else for a second time?
Okay. Seeing no further testimony from our public hearings, the public hearings are
closed.
There being no further testimony, the public hearing adjourned at 5:52 p.m.
Respectfully submitted,
JADE UNTAI N-TANI GAWA
County Clerk
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