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HomeMy WebLinkAbout013-03 TOWN OF NANTUCKET BOARD OF APPEALS NANTUCKET, MASSACHUSETTS 02554 Date: IYIOY'cCt /2- ' 2003 To: Parties in Interest and, Others concerned with the Decision of the BOARD OF APPEALS in the Application of the fol,lowing: Owner/Applicant: LJ/3--03 /'n ('cho..e( t- , ('0) hen Applica tion No.: Enclosed is the Decision of the BOARD OF APPEALS which has this day been filed in the office of the Nantucket Town Clerk. An Appeal from this Decision may be taken pursuant to Section 17 of Chapter 40A, Massachusetts General Laws. Any' action appealing the Decision must be brought by filing an complaint in court within TWENTY (20) days after this day's date. Notice of the action with a copy of the complaint and certified copy of the Decision must be given to the Town Clerk so as to be received within such TWENTY (20) days. .', () ~\\ \ "k \ "' ,,- '^- k "'. _ \ :j; t . ~ . : \ <:-'Lt' \; '\'7 0j ,P!fJ.reY'S" Chairman cc: Town Clerk Planning Board Building Commissioner PLEASE NOTE: MOST SPECIAL PERMITS AND VARIANCES HAVE A TIME LIMIT AND WILL EXPIRE IF NOT ACTED UPON ACCORDING'TO NANTUCKET ZONING BY-LAW ~139-30I (SPECIAL PERMITS); ~139-32I (VARIANCES) ANY QUESTIONS, PLEASE CALL THE NANTUCKET ZONING BOARD OF APPEALS. NANTUCKET ZONING BOARD OF APPEALS 1 East Chestnut Street Nantucket, Massachusetts 02554 Assessor's Map 77 Parcel 74 LUG-3 35 Wigwam Road LC Plan 5004-50, Lot 826 Certificate of Title No. 18,855 At a Public Hearing ofthe Nantucket Zoning Board of Appeals held at 1 :00 P.M., Friday, February 14,2003, in the Conference Room, Town Annex Building, 37 Washington Street, Nantucket, Massachusetts, on the Application of MICHAEL L. COHEN of 35 Wigwam Road, Nantucket, MA 02554, Board of Appeals File No. 013-03, the Board made the following Decision: 1. Applicant is seeking relief by VARIANCE under Nantucket Zoning By-law Section 139-16A (Intensity Regulations - ground cover). Applicant improved the locus with a single-family dwelling having an as-built ground cover of about 1,525 square feet in a zoning district that allows a maximum ground cover for this undersized lot of 1,500 square feet or 3%, which is greater. For this, about 50,500 square foot lot, the maximum ground cover would be about 1,515 square feet in a district that requires a minimum lot size of 120,000 square feet. The foundation measurement meets the maximum ground cover allowance. The locus is conforming in all other respects. The Premises is located at 35 WIGWAM ROAD, Assessor's Map 77, Parcel 74, Land Court Plan 5004-50, Lot 826. The property is zoned Limited-Use-General-3. 2. The Decision is based upon the Application and materials submitted with it and testimony and evidence presented at the Public Hearing. The Planning Board made no recommendation in the matter as the Application presented no issues of was planning concern. There were no letters on file and no abutters in attendance at the Public Hearing expressing support or opposition to the Application. Applicant's designer was present at the hearing to clarify issues for the Board. 3. The Applicant, through counsel, represented that the Applicant has owned the property for approximately four years and that over the course of the last about two years had contracted with a local design firm to design and oversee the construction of a new single-family dwelling upon the Locus. Applicant's attorney stated that at all times the Applicant and the designer were mindful of the ground cover limitations and that Applicant had hired a local professional licensed land surveyor to monitor both the size of the structure as well as the location of the dwelling. Ground cover on the Lot is limited to a maximum of 3% of the lot area or 1,500 square feet, whichever is the greater ofthe two. In this case, the lot area of the Locus is comprised of 50,500::1: square feet and has a total ground cover of 1,525::1: square feet, 10::1: feet in excess of the allowable 1,515::1: square feet of ground cover for this subminimum lot. Applicant's attorney presented the Board with calculations for the Cohen residence provided by the architectural firm that designed the house. The calculations showed that the footprint of the foundation/frame of the house was 1,494 :l: square feet, which when translated I into a running distance equals a perimeter calculation of the foundation of 216::1: feet. The calculations provided by the Applicant's designer stated that the 10::1: square feet over the total allowable ground cover of 1,515::1: square feet is a result of a perimeter build out in excess of 0.55 inches. In other words, were the building constructed in a way that reduced its sidewall shingles and comer boards by approximately one-half of an inch around its perimeter, it would have been built in compliance with the allowable ground cover for an undersized lot in the zoning district. Further, Applicant's counsel represented that they had originally designed the structure to have a ground cover 21::1: square feet below the maximum allowed. The structure met all setback requirements. The Applicant had built to the plan submitted with the Building Permit application. 4. Based upon the foregoing, the Board finds that the ground cover excess is de minimus and a grant of relief would result in little impact upon the neighborhood and that owing to circumstances relating to the shape and topography of the structure upon the Premises and especially affecting such structure, but not affecting generally the Zoning District in which it is located, that a literal enforcement of the provisions of the Zoning By-law would involve a substantial financial hardship to the Applicant in removing one inch of his sidewalls around the perimeter of his dwelling and that the desired relief may be granted without substantial detriment to the public good and without nullifying or substantially derogating from the intent or purpose of such By-law. 5. Accordingly, by a vote of four in favor (O'Mara, Toole, Sanford, Wiley) and one opposed (Sevrens), the Board GRANTS the requested VARIANCE under Nantucket Zoning By- law Section 139-16A with the following condition: (a) The Premises shall be limited to a single storage shed, should the Applicant or his successors in interest wish to build one that has a ground cover of no greater than 100 square feet; and (b) The ground cover is as shown upon the "Plot Plan" done by Charles W. Hart, dated January 8, 2003, a reduced copy of which is attached hereto as Exhibit A. Dated: March J2; 2003 ",\ (1. 1\--" C)..~ ~u fJyt \v\-______ <; Nancy Sevrens ..I)j 3l J H,^'I'ld R. Wiley ~. ' '-! ',,1 Z 0: l d Z l ~VW (0. ~~}~-j .;: "t....j F"J D'ISM" I VoI',€J).. 4 77- 7.::$ "'IF ,P. P. II N.A, ;fJ.J./O.;-;7j; I~,:::;.e:o /,AAUI ,44.eA A-Ae"" e.O/1. P/AK ,.e:psnKC. !>.KI'T,c T~ .- -- / ,e?fIST7iVc' P-JoX -'- .- j ....~9'U /=~ ~.<vE ,A,MA. - ,.i;;X!S71/ofC- ,<,r..ALW /,b:rNOfA:!:, .' A;"X1.5nN"O V.....N'T'. / 77- S?\ v.mx~ (vo n>><) f @" LOT A'R'EA. .5O,5002F E.XJST7KG w,€;1..A.. -. ~~ft. \ \ ,/' "" I /~D WA~ /' I"'<:GW" AS PkJ? : / ~:t,)p Z I '~, A<m^"~ ~'Q1 f f I i 7),- :;:'f t,jr 13, .& 18, 8U$;./ I W'.€/J- f j?-<.o7/2:CnOtf ZO/V'z I I o '" ~ L~ y,t'.lDJ... ,~ ,2liO,OO If! .3 I I ....---~. /1 ./// 7ft 7,S ,p ~ If. / /31. YA I!.[} r, / ~/ / --1 ~,.c @ ~ 8.C /3CX0! )1(J1( : /?<-AN G P/I/PctJl'fVtl I e., 3'4.. 'It (..rs~U"'R:O) " "', /./' 3?t,".t ;'\ WIGVlA/1 .I 77-B.,( VACA/'fT (II 0 ;:,,u..!<, ) 1 EXIUlKC W".Ii!:/J..-. /-~5- oz A>/.?V/~ 5Ck~~ Or ..€"/..E'V"f77CVVS ..::OVJ/~ .eA"ff ,o.cc:k ~ -::58.:2..0 rNVJl:7f-.r //V,.-o ~/"'77C 7/1IVK: -;%.9Y ;Z7Vv~r ,&0(1'- :>~P77C 7/'tA/,I<' "3<;;,0 .:;V1/v.e:zr /;<.//0 P-/3O"x '3"y~ 'A' "l3u 3(./7 36,/(, 3''-O~ --:5S-76 '5s:t.b ~sS- :=CNv~r ~/ r o-eo,k' :fNV~-r 8.;c:r;;/1V ~OI~;<C.,H' ::::r/LIve-.er .e:/V.P ~c.N ~U( ZONING: L.U.G. - 3 M.,N,A/Hf;A. /20000S.P FI"ONT/<GJ<: zoo F'r: F"F,ONT YAI'<.D ,JS F'T: G,C, 1'<.. () 01. ","'1/;- $()t'~ SII>I':.& R.F-"/<- ,eo F'T. YARD 5-0,~ - ~ }'- 6. 200::3: ~~CO~D O\VN'ER: M,CHAJ<:I.. 1.., COHION L,C. CleRT. /'<'0, lee",,,, ,: .j,.l ;v.~ &la-tfl)(~ i- p,. () j '. ~_'_ ,.......: .; ,c-.' ~ ""-TE TOWN OF NANTUCKET ZONING BOARD OF APPEALS 1 EAST CHESTNUT STREET NANTUCKET, MASSACHUSETTS 02554 PHONE 508-228-7215 FAX 508-228-7205 NOTICE A PUBLIC HEARING OF THE NANTUCKET ZONING BOARD OF APPEALS WILL BE HELD AT 1:00 P.M., FRIDAY, FEBRUARY 14, 2003, IN THE CONFERENCE ROOM, TOWN ANNEX BUILDING, 37 WASHINGTON STREET, NANTUCKET, MASSACHUSETTS, ON THE APPLICATIONS OF THE FOLLOWING: MICHAEL L. COHEN BOARD OF APPEALS FILE NO. 013-03 Applicant is seeking relief by V ARlANCE under Nantucket Zoning By-law Section 139-16A (Intensity Regulations - ground cover). Applicant improved the Locus with a single-family dwelling having an as-built ground cover of about 1,525 square feet in a zoning district that allows a maximum ground cover for this undersized lot of 1,500 square feet or 3%, whichever is greater. For this about 50,500 square-foot lot, the maximum ground cover would be about 1,515 square feet, in a district that requires a minimum lot size of 120,000 square feet. The foundation measurement meets the maximum ground cover allowance. The Locus is conforming in all other respects. The Premises is located at 35 WIGWAM ROAD, Assessor's Map 77, Parcel 74, Land Court Plan 5004-50, Lot 826. The property is zoned Limited-Use-General-3. THIS NOTICE IS A V AILABLE IN LARGE P T OR OTHER ALTERNATIVE FORMATS. PLEASE CALL 508-228-7215 FOR FURTHER INFORMATION. A!\OJ\~ BoA',Form 1:-89 N.~TUCKET ZONING BOARD OF APPEALB TOWN AND COUNTY BUILDING, 'NANTUCKET, HA 02554 CASE , Date Nod/3-03 APPLICATION FOR RELIEF ~ Owner I S name (:;) : Michael L. Cohen ' Mailing address: 330 E. 38th Street, ffl9, N'ew York, NY 10010 Applicant I s name: Same M~ilingaddress: c/o Vaughan, Dale and Hunter, P.O. Box 659, Nantucket, MA 02554 Location of l~t: Assessor's map and parcel number 77 _ 74 street address: 35 Wigwam Road Registry Land ct Plan, Plan Bk u Pg or Plan File 5004-50 Lot~ Date lot acquired: QV ...!2I1999 Deed Ref _'_ zoning district LU()->-3 Uses on lot - commercial: None x or _ number' of: ~~el~i~~s-1- ~uPlex~ apartments~,rental Building date(S): all pre-8/72? No or C Building Permit appl ',n. Nos. Case Nos. all BoA applications, lawsuits: state fully all zonin~ relief sought and respective' Code sections and subsections, speclfically what you propose compared to present and what grounds ~ou urge for BoA to make each finding per section 139-32A ~ if Varlance, 139-30A _ if a Special Permit ,0~p~ l39-33A if to alter or"'ext'end 'il nonconforming use) .' If appeal per 139-32A ~B __ , attach decision or order appealed. OK to attach addendum. I~tt Applicant is seeking relief by variance pur~uant to Nantucket Zoning Bylaw Section 139-~ Applicant has improved the Premises (35 Wigwam Road) with a single family dwelling having an as-built ground cover of 1525! square feet in a zoning district that allows ground cover of no' more than 1515! square feet to be 'constructed uport this"undersized pre-existing non-conforming lot. This relief may be granted without subs~antial detri~ent to the public good and otherwise would involve substantial hardship to the Applicant. \ ,M.CD?_ rooms_ of 07 No Items enclosed ~s part of this Application: order1 addendum2 Locus map~ Slte plan~ showing present X +planned ~structures F~oo~ plans present_ proposed_ elevatIOns ___ (HDC.a~proved? ) Llstlngs lot ~r~a frontage setbacks GCR parklng data- Assessor-certlflea-addressee IlSt 4 sets_ mailIng labe19 2,setSlC 1200 fee payable,..to...To_wn ..of Nantucket.:JL. proof=!.. . I cap I c6V'enant - (If an appea , ,:sk Town Clerk t,?..~,e::d,131dg Comr1s r~<:;()J:?- to BoAT I certify that the re sted ~nformation submitted is substantially ~~~ii~I~sa~~ ; u~~~~, best ()f ~y kn?~1.~qg7' under th~, p.a.fn~ and SIGNATURE: William . H nter 3(If not owner or ow cr's Applicant ___ Attqrneyjagent attorney, enclose proof of authority) X ("/"'l c. c;';l N L' 0- ...... - Lt' f""\ C 2 --:J u,... 0::: P , FO~ B~ OFFICE USE A::~i:::~0:i~::i~:~:~:~:1::0~~ ,: ~}l;tiSb~~:~P~ V One COpY ca.,h ,1'0 F"a.nningBd a.nd ~uil~tP~, ocpt / ~U' @ ) $200 fee check glven' Town Treasurer on~1 I~ c)~ . d? I '3/,x~ ~ alVe . Heart~g notice postedLJ~ailed-.U3 . r & Mj;~Cf? ~(2i3 Hearing(s) on~--.l__ conttd to / 1_, I I ' --J--J --J--J__ wlth~rawn?--.l--.l__ Decision dUe by--.l--.l_ made / '/_ ' --J--J flled,TC~~__ mailed~--.l__ ~~p ~pl~r~n ~~~DC UlIUll/2UU3 U3:43 FAX 50lS22lS3tl3U CWA AHCH1'1'ECTS ~UU2 .- ,...... -{I> if ~ () tJ Town of Nantucket RECeiVED' 80ARD OF ASSESSORS JAN"O 7 2003 TOWN OF- NANTUCKET, MA ZONING BOARD OF APPEALS LIST OF PARTIES IN INTEREST IN THE MA TIER OF THE PETITION OF PROPERTY O~ER",.. OO.C~ .h.~.n....,.....oo....... ............,................ MAILING ADDRESS,.. ... ....., ..... ....... ..,...... ,.........., ...... .,. ...... ...... ..... PROPERTY LOCATION......, ,.... ..~.;?.. .~.\.j.w.((f.1I\...~.ca...d.... , ~: 00,7 -Vt>7 ~ I ASSESSORS MAPIPARCEL.,.... ....., ........... ..... ,. ......... .....:, :':').. ...... ...... APPLICANT............". ...cb.kf.. .\.1.\&. .l?~ k .Coo...... ,...........,........ SEE ATIACHED PAGES I certify that the foregoing is a list of persons who are owners of abutting property. owners of land directl~ opposite on any public or private street or way; and abutters of the abutters and all other land owners within 300 feet of the property line of owner's property, all as they appear on the most recent applicable tax list (M.G.L. c. 40A, Section 11 Zoning Code Chapter 139. Section 139~29D (2) . . ~..~j.;U(J3 ~ATE' a (J.. /J~ .r~..if.~...... ASSESSOR'S OFFICE Town of Nantucket ~ t:n ~~ Ul .. .M E-t ~fIQ ",,1l4 HU H ~ 01/09/2003 03:43 FAA 501:1221:13030 g ... ., 111 ~ i u : ~ ~~~~~~~~~~~~~~IU:;i lilllil~I~~~I~~1 ~ a ~ ~ ~ ~ s a ass s s . s . o riO"llI""'fW1M10G)\O,.N \D1""I""an,..0\r'1('1l'\t'l""r-\..","'....t"\ on .... ,., ... I ........r-OMQCft("t('t II"tO&l)O-.N""f""f,...m ~~~~:;~~~~;!:~ N Or-lo...o..ooor- ..t')("o1 f"')c;a.... 0 aAo.....ot,....U\o-N "'0.......&1')... NONNNNN 0,,",,00000' t: ~~~t:~~~()~~~ti~~~~~ en :s ~ ~ &; i43 ~gj~~~ti~~ tlQ!j"'Qe;2a~8tloi'<lil; titE"'gljil i1ClItb>OiCO € aaa,~eati~al;~i Eo ll; t ~B ~ ~ e IIlJ III III lit ..:I ... .... 111 :SQ ~ t~Et ~ 1lI a Ill'" ~ OQ ~ ~~w'~t; ~ lllllll H~i<oo~lI) iC :2 t;!~IIl~=i<alaa ... a Ii III a Iii i ~ D'" ~ 8 : ~d~ii:ar:e=s; ~8 ~ 11Im:" 0.<0 tl=D1 CI " .... ."....0 III'" 0 ....~ ~ 2:::=~~:~~=:::N:=~: i III ~ fIl ~ ~ f< 10 ~ ~ a I ~ i ~ ~ H g <0 b u ll'I IIQ III ~ I: 8 IIQ . I It 011 ~I ... H a . :1 ~ 2 ... . g ~ 5 III z~ =~ z I: ~:i! :s.= > ~ =.,~~ ....:1"..:1111I o...:I-IIl... i = * Z III ..:I A III ; I Z Q ~ i< ~ t ..:I · ll'I III ~ H en 18 ~~i~..:IlI).llI~ro~=~~~ ; .,Hg..Sgiou~~~H;~ :, I;lit~!5~1Ilt;~ ~~~ a..." t1211.l III ~f:li~gz~~~~~ ~ GS~g~=~a~~~~d~~~~ B ~en=Cliio<OH...Jll~;:;H......H ~ p i " f") It) N P'>> .. "" UJ N '" Ul \0 N p) ... it) \0 ., Q ~ n....IftV\V\"''''t''-t'-r'''''f'ooatClOCIOCDCIJ III .t ",,,t"-I"'-f""'I'--t""'t""I""t-r-r-rrr-t-C" . l'"l'"l'"l'"l'"l'"l'"r-........r-....r-r- CWA A1<CHITEL:r:s ~UUJ rl Ql 01 III 0.. rot a ~ ... IIol '" U m ... N III III ~ ~ 11I11I ... ~ r- ~ .. N " 1Il .... o M o o N ....... lD ....... .... a~' ItJ ~~ , , t~ 60 '~~~-\~"~ u~~~~D:'':Nfn.q O~~e\BeQI""~'""\i.I. . '" !'('Ien\ ~o, ~~~ii\\a NO, -r..e~\e'i MASSACHUSETTS QUITCLAIM DEED Joanne \..~ cO(oe( p.,sSls\?n\ 9 r t .; \; ~' ~... We, Russell W. Iuliano and Mary A. Iuliano, 191 Chapman Street, Watertown, MA 02172 for consideration paid in the amount of Three Hundred Ten Thousand and No/100 ($310,000.00) Dollars GRANT to Michael L Cohen, 330 East 38th Street, #19E, New York, NY 10016 with QUITCLAIM COVENANTS, that certain parcel of vacant land, located in Nantucket Town and County, Commonwealth of Massachusetts, known and numbered as 35 Wigwam Road, bounded and described as follows: Being Lot 826 as shown upon plan numbered 5004-50, drawn by Schofield Brother, Inc., Surveyors, dated December 15, 1972, and filed with Certificate of Title No. 9613 at the Registry District of Nantucket County. Said land is conveyed subject to the following matters: (a) Declaration of Conditions and Restrictions dated July 2, 1981 and registered as Document No. 24134 at the Nantucket Registry District for the Land Court, (b) Road Maintenance and Endowment Agreement dated April 29, 1993 and registered as Document No. 61683 at said Registry District. (c) Declaration of Trust dated April 29, 1993 and registered as Document No, 61684 at said Registry District. (d) Deed Restrictions running in favor of Russell Management, Inc, that: 1. No dwelling shall be constructed with a footprint of less than 40' x 30' and no structure shall exceed 30' in height; and 2, The placement of any structures on said lot shall be within the building envelope as set forth on Exhibit A attached hereto, and shall be subject to the approval of Russell Management, Inc,. An engineer/surveyor certified plot plan showing the proposed location of the structure shall be submitted to Russell Management, Inc, prior to construction and an engineer/surveyor certified plot plan showing the actual location of the structure as constructed shall be submitted to Russell Management. '-.___. -_'-: _.'-t" ,. I ~.., r ~. (e) Real Estate Taxes assessed by the Town of Nantucket for Fiscal Year 1999. For title see Certificate of Title No, 10, 114. WITNESS.our hands and seals, this ;qrr day of March, 1999. ') , '"._ i/ Ma~lu~~~~A"/_/O.. 0 - ~ ,/< ~/ ..~ I ;fussell w. lulia \" .--. COMMONWEALTH OF MASSACHUSETTS Middlesex,ss March l..!L, 1999 Then personally appeared the above-named Russell W. Iuliano and Mary A. Iuliano and acknowledged the foregoing instrument to be their free act and deed, before me, (~ ~~~ Notary Public My Commission expires: /.:J-I?-./ /6 / \ I i ~l MAP 77 PARCEL 7.4 + + IHO! QNY'" 1 wuus : ..J1Y!'f1~' sUJSnMr ;' ,~. .:..$..." r:- ~ - 'tii' 10 i ~ ~ e :; -~ = ; : i ; ~ ~ ~ I- '- ..r ~ ~i~ 1 .. ;; :5 Q ~ e .. j ~ E i ; o ;; % :: ~ i I i- + + r. +, + ..... '-- I Ii _.' -p- -' - + + =. ~ :~~ . \' -; , . ..... x. " ~Zd 1 o .~ ~ '~ ~< ~Z ~ - i~' + + . i l 2 ig ~H iJo ~S~ ~~: ~ i (FORM 290 ) CERTIFICATE OF MUNICIPAL LIENS THE COMMONWEALTH OF MASSACHUSETTS Nantucket NAME OF CITY OR TOWN lan, Dale & Hunter 159 lcket, HA 02554 N~ OFFICE OF THE COLLECTOR OF TAXEt, n ~~ C . \ ,I I ,- I '( " \.,\. .',: ' I . 'Warch..' 5 1 i - -, 99 1 1 I certify from available information that all taxes, assessments and charges now payable that :ute liens as of the date of this certificate on the parcel of real estate specified in your application ~d on March 5 99 are listed below. DESCRIPTIO;-'; OF PROPERTY ,ED OWNER: Iuliano Russell W & Harv A 10:'-1 OF PROPERTY: 35 Wigwam Rd L IDENTIFICATION: 0077-0074. lot 826 PL 5004-50 LC cert 10114 \.REA: 1.16 acres ,nON: $127.800 land 1997 1998 1999 paid $543.90 paid $745.07 1,2&3rd Qrt 'DElid X , ;/SPECIAL ASSESSMENTS Received & Entered .n ... l'. h j4Ljl.j ,TIme: J 1.. - ,teres! Ne,mucket Reglst~ . District IS UPcument No. : '-f '-( ? '6 y!)rT or 1Itle No. 0)'1'-1 Joanne L. Kalley ASSistant He<:order Ilerest larges 5 iieres! iarges ~D ~xemplions :,Pees ~ ... r-- I\. ner diem - BALANCE DUE - 0- - 0- $236.56 due 5/3/99 Ry TAXES generally represent no more than 500/0 of prior year's la,'. to be added, ETTERMENTS/SPECIAL ASSESSMENTS NOT YET ADDED TO TAX: Inlaesl from ~IENTS VOTED FOR WHICH THERE WILL PROBABL Y BE BETTERMENTS/SPECIAL ASSESS\IE:\TS: TILlTY CHARGES: PAID CHARGES: \0. '- C~ 'ropeny is in ta.x title, Contact the Tn:asurer for outstanding amounts, . ',/, !~ , ;" I' If j! ': ,'the amounts listed above are to be paid to the Collector, \ \ ') I.. 1.1 ('\ -"~~'~\;-\\~(~ "no knowledge of any other outstanding amount that constitutes a Ii~n, '1/92 \ I ~ CUllEcrUR OF TAXES t: THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE IAAREN ,... -< . 4- I j i I Ii