HomeMy WebLinkAboutRexburg Parks and Trails CIP and IFA Final 5-20-20 with updates 4-6-23
City of Rexburg
Parks and Trails CIP and Impact Fee Analysis
Original study with Zions Public Finance, Inc on May, 20 2020
Updated April 6, 2023 -Updates Highlighted Yellow
Contents
Contents2
Background3
Need for the Study3
Capital Improvements Plan3
Existing Facilities3
Funding Commitments5
Analysis of Current Capacity and Usage5
Land Use Assumptions6
Level of Service Analysis6
Improvements and Costs Required by New Development8
Service Units Required by New Development8
20-Year Projection of Service Units Required by New Development8
Funding Sources for System Improvements10
Joint Development of Public Facilities10
Schedule10
Impact Fee Proportionate Share Analysis10
Cost of Existing System Improvements10
Financing of Existing System Improvements11
New Development Contributions to System Improvements Other than Impact Fees11
Financing of Existing System Improvements in the Past11
Credits for System Improvements11
Extraordinary Costs11
Time and Price Differential in Fees Charged11
Other Funding Sources12
Proportionate Share Calculation12
Background
Need for the Study
The City of Rexburg (“City”) completed a Parks and Trails Master Plan in Spring 2018. The City is experiencing strong growth, which puts pressure on the City’s existing parks and trails
facilities. It is, therefore, prudent to consider the implementation of impact fees, which are one-time fees charged to new development to offset the capital costs associated with new
development. The implementation of impact fees allows the City to maintain its existing service levels for park and trail facilities. Any increase in service levels will need to be funded
through sources other than impact fees.
The Master Plan, along with updated input from the City, forms the basis for this Capital Improvement Plan and Impact Fee Analysis. The City has determined that there is one service
area citywide and that there is no excess capacity in any existing park or trail facilities. Only residential development is considered to drive demand for parks and trails facilities
and therefore only residential growth has been considered in the determination of impact fees.
Capital Improvements Plan
Idaho Statute 67-8208(1)(a) – A general description of all existing public facilities and their existing deficiencies within the service area or areas of the governmental entity and
a reasonable estimate of all costs and a plan to develop the funding resources related to curing the existing deficiencies including, but not limited to, the upgrading, updating, improving,
expanding or replacing of such facilities to meet existing needs and usage;
Existing Facilities
Project improvements are not included in the analysis; only system improvements are included. Therefore, all mini parks have been excluded from the calculations. The analysis also does
not include any park or trail facilities owned by private homeowner associations, or any facilities that have been acquired through grants or donations. Therefore, the following seven
parks totaling 114.76 acres have been included in the analysis. <
The 2023 updates were recommended by the Impact Fee Advisory Committee and adopted by the City Council. The city saw no increase in existing completed park acres beyond the list shown
below in Table 1. Some ground was acquired but is yet to be developed.
Table 1: Existing Rexburg Parks
Rexburg Parks
Park Address
Park Class
Total Acres
Eagle Park
450 W 3rd N
Special Use
18
Nature Park
300 N 5th W
Community
18.3
Riverside Park
50 West 1st N
Community
31.76
Evergreen Park
801 W Main Street
Neighborhood
7.66
Smith Park
300 E Main Street
Community
11.07
Porter Park
100 South 2nd W
Community
11.38
Community Fields
450 E 2nd N
Community
16.59
Total
114.76
A detailed list of improvements at each park is provided in Appendix A. A summary of the improvements found at these parks is as follows:
In 2023 the improvements list was updated (areas of change noted in yellow) with new improvements built since the 2020 study and produced the following results:
Table 2: Existing Park Improvements
In 2023 the City identified existing deficiencies in its park system of .478 acres per 1,000 residents. Based on the most recent completed Parks and Trails Master Plan, the City had
established a standard of 3.27 park acres per 1,000 residents. < After reviewing and updating the population in the 2023 study update and after receiving new population estimates with
the 2020 census, it was determined that the current level of service is 2.792 acres per 1,000 residents.
The updated 2023 list of Existing trails as identified by the City are summarized in the table below and total 7.94 linear miles.
Table 3: Existing Trails
Trail ID
Trail Name
From-To
Length (miles)
In 2023 The City had a current level of service for trail miles of 0.193 trail miles per 1,000 persons, calculated by dividing the existing 7.94 trail miles by the 2022 population estimate
of 41,106 persons which has been divided by 1,000.
The City has stated its desire to at least maintain its existing trail service levels. Impact fees can only be charged to maintain existing service levels. Any increase in service levels
will need to be paid for with other funding such as the City’s General Fund, Urban Renewal contributions and other grants, donations, etc.
Funding Commitments
Idaho Statute 67-8208(1)(b) - A commitment by the governmental entity to use other available resources of revenue to cure existing system deficiencies where practical;
The City currently has existing system deficiencies of .478 acres per 1,000 persons and .023 trail miles per 1,000 persons.
Analysis of Current Capacity and Usage
Idaho Statute 67-8208(1)(c) – An analysis of the total capacity, the level of current usage, and commitments for usage of capacity of existing capital improvements, which shall be prepared
by a qualified professional planner or by a qualified engineer licensed to perform engineering services in this state;
The City currently has 114.76 system park acres that qualify for the impact fee level of service, and 7.94 trail miles. The level of current usage is 2.792 park acres and 0.193 trail
miles per 1,000 persons. <
Table 4: Capacity and Usage Analysis
Acres/Miles Existing
Existing LOS per 1,000 Population
Park Acres
114.76
2.792
Trail Miles
7.94
0.193
Land Use Assumptions
Idaho Statute 67-8208(1)(d) – A description of the land use assumptions by the government entity;
Only residential development creates the need for more parks and trails. Therefore, demand projections are included for population growth as follows:
Table 5: Rexburg Projected Population Growth, 2022-2030
Year
Population
2022
41,106
2023
41,981
2024
42,875
2025
43,789
2026
44,721
2027
45,674
2028
46,647
2029
47,640
2030
48,655
Source: City of Rexburg Study after receiving the 2020 census updates
Level of Service Analysis
Idaho Statute 67-8208(1)(e) – A definitive table establishing the specific level or quantity of use, consumption, generation or discharge of a service unit for each category of system
improvements and an equivalency or conversion table establishing the ratio of a service unit to various types of land uses, including residential, commercial, agricultural and industrial;
The existing level of service that is impact fee eligible is 2.792 park acres per 1,000 persons, calculated by dividing the 114.76 eligible park acres by the 2022 population of 41,106
persons (divided by 1,000). Therefore, impact fees should only be charged to </the existing service level. <
The City can include park improvements, as well as the cost of park land, in its calculation of impact fees. The table below shows the inventory of park improvements and costs. The level
of service for park improvements is calculated by taking the existing improvements and multiplying them by the cost per unit to maintain this same level of investment.
Table 6: Summary of Existing Park Improvements
Summary of Improvements
Unit
Cost per Unit
Total Units
Total Cost
Land
Acres
$40,757*
114.76
$4,677,095
Irrigated Acres
Acres
$52,000
</w:t></w:r>60.20
$3,130,441**
Paved Acres
Acres
$175,000
8.55
$1,496,250
Outdoor Basketball
Court
$20,000
3
$60,000
Volleyball
Court
$15,000
4
$60,000
Tennis
Court
$65,000
10
$650,000
Baseball/Softball
Field
$250,000
8
$2,000,000
Soccer
Field
12
$0
Football
Field
1
$0
Restrooms
Restroom
$150,000
8
$1,200,000
Baseball Quad/Building
Building
$512,231
1
$512,231
Picnic Tables
Table
$800
4
$3,200
Play Equipment
Playground
$45,000
22
$990,000
Large Pavilion/Shelter
Pavilion
$52,000
2
$104,000
Small Pavilion/Shelter
Pavilion
$31,000
10
$310,000
Fire Pit
Fire Pit
$300
0
$0
Benches
Bench
$500
36
$18,000
Drinking Fountain
Fountain
$2,200
9
$19,800
Grills
Grill
$300
7
$2,100
Tables
Table
$600
21
$12,600
Garbage Receptacles
Receptacle
$100
35
$3,500
Track
Unit
$10,000
1
$10,000
Skate Park
Park
$250,000
1
$250,000
Pickleball
Court
$11,000
4
$44,000
BMX Park
Park
$25,000
1
$25,000
Splash Pad
Pad
$325,000
1
$325,000
Baseball Field Lighting
Field
$222,000
4
$888,000
Field Lighting
Unit
$188,579
2
$377,158
TOTAL
***$16,682,568
*Park land costs are based on recent land purchase comparables – Evergreen Park Extension (1.44 acres at a cost of $190,297; and Eagle Park (8.15 acres at a cost of $200,558).
**Subtracts baseball/softball acres so that they are not double-counted with baseball/softball costs
***The improvement total above includes a reduction of $485,807 for grants and donations that were received from 2020 through 2022 fiscal years.
The total cost is then divided by 114.76 park acres to arrive at an existing standard of $145,373 per acre. Another way of stating the existing standard for park improvements <is $405.85
per capita ($16,682,568 divided by the 2022 population of 41,106 persons). <
The level of service for trails is identified by identifying existing system trails, as shown in Table #3 above.
The existing level of service is 0.193 trail miles per 1,000 persons. Another way of stating the existing level of service is $63.08 per capita, calculated by dividing the $2,592,884
by the 2022 population of 41,106 persons.
A summary table showing the equivalent levels of service (LOS) is as follows for parks and trails:
Table 7: Summary of Existing and Proposed Service Levels
Summary Equivalency Table
LOS Cost per Acre/Mile
Existing LOS Cost per Capita
Proposed LOS Cost per Capita
Parks
$145,373
$405.85
$405.85
Trails
$326,360
$63.08
$63.08
Improvements and Costs Required by New Development
Idaho Statute 67-8208(1)(f) – A description of all system improvements and their costs necessitated by and attributable to new development in the service area based on the approved land
use assumptions, to provide a level of service not to exceed the level of service adopted in the development impact fee ordinance;
Based on existing service levels, Rexburg will need to acquire and develop 21.08 park acres and 1.46 trail miles over the next eight years, as shown in the table below. This is equivalent
to a total cost of $3,540,113 -- $3,063,906 for parks and $476,207 for trails. The additional park acres and trail miles needed are based on maintaining the existing and proposed level
of service, which are the same, for new development. Based on an existing park standard of 2.792 acres per 1,000 persons, 21.08 additional park acres are needed due to the estimated
growth of 7,549 persons by 2030. Based on a trails standard of .193 trail miles per 1,000 population, 1.46 trail miles are needed to serve the demands created by the additional 7,549
residents by 2030.
Table 8: Summary of System Improvements and Costs Necessitated by New Development
Parks
Trails
Existing LOS per 1,000 Persons (Park Acres or Trail Miles)
2.792
</w:t></w:r><w:r w:rsidR="0.193
Existing LOS Cost per Capita
$405.85
$63.08
Population Growth, 2022-2030
7,549
7,549
Acres/Miles Needed, 2022-2030
21.08
</w:t></w:r><w:r w:rsidR="01.46
Cost per Acre/Mile
$145,373
$326,360
Total Cost Necessitated by New Development, 2022-2030
$3,063,906
$476,207
Service Units Required by New Development
Idaho Statute 67-8208(1)(g) – The total number of service units necessitated by and attributable to new development within the service area based on the approved land use assumptions
and calculated in accordance with generally accepted engineering or planning criteria;
The total cost required by new development over the next eight years (2022-2030) is $3,540,113. These costs can be spent for both parks and trails facilities, as best meets the needs
of the City at the time of their expenditure. The number of service units has been calculated in dollars.
20-Year Projection of Service Units Required by New Development
Idaho Statute 67-8208(1)(h) – The projected demand for system improvements required by new service units projected over a reasonable period of time not to exceed twenty (20) years;
The population of Rexburg is projected to grow by 18,649 residents over the next 20 years.
Table 9: 20-Year Population Growth Projections
Year
Population
2022
41,106 </w:t></w:r></w:p></
2023
41,981 </w:t></w:r></w:p></
2024
42,875 </w:t></w:r></w:p></
2025
43,789 </w:t></w:r></w:p></
2026
44,721 </w:t></w:r></w:p></
2027
45,674 </w:t></w:r></w:p></
2028
46,647 </w:t></w:r></w:p></
2029
47,640 </w:t></w:r></w:p></
2030
48,655 </w:t></w:r></w:p></
2031
49,691 </w:t></w:r></w:p></
2032
50,750 </w:t></w:r></w:p></
2033
51,831 </w:t></w:r></w:p></
2034
52,935 </w:t></w:r></w:p></
2035
54,062 </w:t></w:r></w:p></
2036
55,214 </w:t></w:r></w:p></
2037
56,390 </w:t></w:r></w:p></
2038
57,591 </w:t></w:r></w:p></
2039
58,818
2040
60,071
2041
61,350
2042
62,657
Population Growth, 2022-2042
21,551 </w:t></w:r></w:
Over the next 20 years, the City will need to acquire and improve 60.17 park acres and 4.17 trail miles in order to maintain existing service levels for system improvements.
Table 10: 20-Year Capital Facility Requirements – Parks and Trails
20-Year Projections
Amount
Population Growth, 2022-2042
21,551
LOS - Park Acres per 1,000 Persons
2.792
LOS - Trail Miles per 1,000 Persons
</w:t></w:r><w:r w:rsidR="00.193
Park Acres Necessitated by New Growth, 2022-2042
60.17
Trail Miles Necessitated by New Growth, 2022-2042
4.17
This represents an investment of $10,105,862, over 20 years, in 2023 dollars.
Table 11: 20-Year Capital Facility Costs – Parks and Trails
20-Year Projections
Acres/Miles
Cost per Acre/Linear Mile
Total Cost, 20 Years
Park Acres Necessitated by New Growth, 2022-2042
60.17
$145,373
$8,746,447
Trail Miles Necessitated by New Growth, 2022-2042
</w:t></w:r><w:r w:rsidR="04.17
$326,360
$1,359,415
TOTAL, 2022-2042
$10,105,862
Funding Sources for System Improvements
Idaho Statute 67-8208(1)(i) – Identification of all sources and levels of funding available to the governmental entity for the financing of the system improvements.
Potential funding sources include grants, donations, general fund, impact fees and revenue allocation funds.
Joint Development of Public Facilities
Idaho Statute 67-8208(1)(j) – If the proposed system improvements include the improvement of public facilities under the jurisdiction of the state of Idaho or another governmental entity,
then an agreement between governmental entities shall specify the reasonable share of funding by each unit, provided the governmental entity authorized to impose development impact fees
shall not assume more than its reasonable share of funding joint improvements, nor shall the agreement permit expenditure of development impact fees by a governmental entity which is
not authorized to impose development impact fees unless such expenditure is pursuant to a developer agreement under section 67-8214, Idaho Code;
Not applicable.
Schedule
Idaho Statute 67-8208(1)(k) – A schedule setting forth estimated dates for commencing and completing construction of all improvements identified in the capital improvements plan.
The City will spend all impact fees collected within the 8-year timeframe required by Idaho law. These funds will be spent for a wide variety of park and trail facilities including,
but not limited to: park land, park improvements (restrooms, ball fields, playgrounds, picnic facilities, sport courts, etc.), and trail improvements.
Impact Fee Proportionate Share Analysis
The Proportionate Share Analysis follows the outline provided in Idaho Statute 67-8207 (2).
Cost of Existing System Improvements
Idaho Statute 67-8207(2)(a) – The cost of existing system improvements within the service area or areas;
The City has not identified any excess capacity in any of its parks and trails facilities. Therefore, the cost associated with facilities is related to the cost of constructing similar
facilities in 2023 dollars. This establishes the level of service that must be maintained by new development. The cost of existing system improvements is $16,682,568 for parks per Table
6.
The cost of existing system improvements is $2,592,884 for trails, calculated by multiplying the City’s 7.94 trail miles by an average cost of $326,360 per mile.
Financing of Existing System Improvements
Idaho Statute 67-8207(2)(b) – The means by which existing system improvements have been financed;
There is no debt outstanding on any parks and trails system improvements. Therefore, no credits need to be made for outstanding debt. Any parks and trail facilities that were acquired
through grants or donations have not been included in the level of service for the calculation of impact fees. The park and trail facilities that were included were paid for through
either the General Fund or from Revenue Allocation Funds.
New Development Contributions to System Improvements Other than Impact Fees
Idaho Statute 67-8207(2)(c) – The extent to which the new development will contribute to the cost of system improvements through taxation, assessment, or developer or landowner contributions,
or has previously contributed to the cost of system improvements through developer or landowner contributions.
The City does not intend to bond for future park improvements; therefore, no double payments will occur by new development. There are no bonds outstanding on existing park and trail
facilities and therefore no recent past payments have been made for these types of facilities. The City may choose, at its discretion, to accept donations of land or park/trails improvements
from developers. In this case, the impact fee should be offset by the donations. <Some of the improvements added to the Parks Capital list from 2020 through 2022 were funded with grants
and contributions. These respective amounts received were $485,807 and reduced the total cost of improvements for parks that was used to derive the updated impact fee.
Financing of Existing System Improvements in the Past
Idaho Statute 67-8207(2)(d) – The extent to which the new development is required to contribute to the cost of existing system improvements in the future.
The City has no existing, outstanding bonds or leases for park or trail facilities. Therefore, new development will not be required to pay for existing facilities.
Credits for System Improvements
Idaho Statute 67-8207(2)(e) – The extent to which the new development should be credited for providing system improvements, without charge to other properties within the service area
or areas;
For parks and trails, new development will not be required to provide oversize system improvements that will benefit other properties in the service area. Therefore, no reimbursement
agreements or credits are applicable.
Extraordinary Costs
Idaho Statute 67-8207(2)(f) – Extraordinary costs, if any, incurred in serving the new development;
Not applicable.
Time and Price Differential in Fees Charged
Idaho Statute 67-8207(2)(g) – The time and price differential inherent in a fair comparison of fees paid at different times;
The City anticipates updating its CIP and Impact Fee Proportionate Share Analysis every few years. At these times, the City will update the costs associated with purchasing land, making
park improvements and constructing trails. This will ensure a fair comparison of fees paid at different times.
Other Funding Sources
Idaho Statute 67-8207(2)(h) - The availability of other sources of funding system improvements including, but not limited to, user charges, general tax levies, intergovernmental transfers,
and special taxation. The governmental entity shall develop a plan for alternative sources of revenue.
User Charges. User charges are most often charged in connection with the operation and maintenance of facilities. It is not anticipated that user fees would be charged for the construction
of parks and trails capital facilities.
General Tax Levies. While general tax levies may be used to fund park and trail facilities, the General Fund is only intended to be used for system improvements if the situation arises
that the City desires to raise the existing service levels to meet new proposed service levels. Impact fees are intended to be used to maintain existing service levels through acquisition
of the facilities needed due to new growth and development.
Intergovernmental Transfers. The City can borrow money from other City funds in order to construct park and trail facilities and then later repay those funds as impact fee revenues are
collected. At this time the City has no plans to use intergovernmental transfers.
Special Taxation. The City does not intend to issue debt or impose special taxes to fund park and trail facilities.
Donations and/or Grants. The City may receive donations or grants from public or private entities, such as urban renewal, to offset some of the costs for constructing parks or trail
facilities.
Proportionate Share Calculation
There are three main cost components in the calculation of impact fees:
New construction of parks and trails facilities;
Consultant costs; and
Credits
New Construction of Parks and Trails Facilities
New construction costs are calculated by first taking the number of acres needed (21.08) by new development over the next eight years. This calculation is based on population growth
and maintaining the existing level of service of 2.792 acres per 1,000 persons. The cost for the additional acres is then calculated by multiplying the 21.08 acres by the cost of $145,373
per acre (existing cost for land and improvements) to reach a total cost of $3,063,906. The total cost is then divided by the projected population growth of 7,549 persons over the next
eight years to arrive at a total cost of $405.85 per capita.
Table 12: Proportionate Share Calculation – New Construction Cost for Parks
New Construction – Parks
Amount
Impact-Fee Eligible Park Acres
114.76
Existing LOS - Park Acres per 1,000
2.792
Existing Park Improvements - Total Cost
$16,682,568
Existing LOS per Capita – Parks
$405.85
Population Growth, 2022-2030
</w:t></w:r><w:r w:rsidR=7,549
Acres Needed, 2022-2030
21.08
Park Improvements Needed at Existing Standard
$3,063,906
Cost per Capita
$405.85
The per capita cost for trails is calculated in a similar manner to that of parks. The total trail costs necessitated by new development over the next eight years ($476,206.91) is divided
by the population growth of 7,549 over that time period.
Table 13: Proportionate Share Calculation – New Construction Cost for Trails
New Construction – Trails
Amount
Impact-Fee Eligible Trail Miles
7.94
Existing LOS per Capita – Trails
0.193
Existing Trail Improvements - Total Cost
$2,592,884*
Existing LOS per Capita – Trails
$63.08
Population Growth, 2022-2030
</w:t></w:r><w:r w:rsidR=7,549
Trail Miles with Improvements Necessitated by New Development, 2022-2030
1.459
Cost per Mile
$326,360
Trail Costs Necessitated by New Development, 2022-2030
$476,206.91
Cost per Capita
$63.08
*The cost of existing trail improvements is calculated by multiplying the existing 7.94 trail miles by an average cost of $326,360 per trail mile.
Consultant Costs
The cost of preparing this analysis can also be included in the calculation of impact fees. The cost of $10,000 is divided among the projected population growth of 7,549 persons over
the next eight years.
Table 14: Proportionate Share Calculation – Consultant Costs
Consultant Costs
Amount
Parks Consultant Costs
$10,000
Population Growth, 2022-2030
7,549
Cost per Capita
$1.32
Credits
Credits are made for the existing fund balance in the park impact fee account. The existing funds can be used to offset the capital costs needed for future development and thus reduce
the cost to new development.
Table 15: Proportionate Share Calculation – Credit for Parks and Trails Impact Fee Fund Balance <
Credits for Fund Balance
Park Impact Fee Fund Balance
$365,100*
Population Growth, 2022-2030
</w:t></w:r><w:r w:rsidR=7,549
Credit per Capita
($48.36)
*Impact fee fund balance as of 9/30/22 provided by the City of Rexburg. The fund balance dropped significantly between 2018 and 2022 fiscal yearend due to the construction of the baseball
quad, which was already included in the park acreage of the 2020 study.
No other credits are necessary for outstanding bonds, debt obligations, leases or other factors.
Summary of Proportionate Share Analysis
Total costs per capita are summarized as follows:
Table 16: Parks and Trails Impact Fee Summary – Per Capita Costs
Summary of Per Capita Fee
Park Cost
$405.85
Trails Cost
$63.08
Consultant Cost
$1.32
Less: Fund Balance Credit
($48.36)
TOTAL Maximum Per Capita Fee
$421.89
Fees will be charged on a residential unit basis for Single-Family and Multi-Family Community Housing; and on a per capita basis for Multi-Family Dormitory Housing. Therefore, the per
capita cost has been multiplied by the average household size of single-family and multi-family community housing units. The City can choose to charge up to the maximum fee for single-family
units and multi-family community housing units. For multi-family dormitory housing, it is recommended that the City charge on a per bed basis, with the per bed fee the same as the maximum
per capita fee.
Table 17: Parks and Trails Impact Fee Summary – Per Household Maximum Fees
Maximum Impact Fees
Household Size*
Maximum Fees
Single-Family Residence
4.025
$1,698.10
Multi-Family Community Housing
2.390
$1,008.31
Multi-Family Dormitory Housing
Assess by # of beds
$422 per bed
*Source: City of Rexburg
**For example, 6 beds in Multi-Family Dormitory Housing would equal a fee of $2,531
Project improvements are defined by Idaho Statute as “site improvements and facilities that are planned and designed to provide service for a particular development project and that
are necessary for the use and convenience of the occupants or users of the project.” System improvements are defined as follows: “System improvements, in contrast to project improvements,
means capital improvements to public facilities which are designed to provide service to a service area including, without limitation, the type of improvements described in section 50-1703,
Idaho Code.” Idaho Code 67-8203 (22) and (28). Section 67-8204 (1) further states that development fees “shall not exceed a proportionate share of the cost of system improvements.”
The existing service level is calculated by dividing the 114.76 existing park acres by the updated 2022 population estimate of 41,106 persons, divided by 1,000.
Trail costs have been calculated at a cost of $326,360 per linear mile. With 7.94 trail miles, this results in a total cost of $2,592,884.
Total trail costs necessitated by new development over the next eight years ($476,206.91) is calculated by multiplying the 1.459 additional trail miles necessitated by new development
by an average cost per mile of $326,360. The additional 1.459 trail miles necessitated by new development is calculated by multiplying the existing level of service (LOS) of 0.193 miles
per 1,000 population by the population growth of 7,549 persons (divided by 1,000) over the next eight years
City of Rexburg | Parks and Trails CIP and Impact Fee Analysis
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