text:
Mayer v. L & B Real Estate
[REVIEW GRANTED] Mayer v. L & B Real Estate (2006) 136 Cal.App.4th 947 [39 Cal.Rptr.3d 327]
, REVIEW GRANTED Mayer v. L & B Real Estate (2006)136 Cal.App.4th 947 [39 Cal.Rptr.3d 327]
Second Dist., Div. Five.
FRANK MAYER et al., Plaintiffs and Respondents, v. L & B REAL ESTATE, Defendant and Appellant.
(Superior Court of Los Angeles County, No. BC283231, Barbara Ann Meiers, Judge.)
(Opinion by Kriegler, J., with Armstrong, Acting P. J., and Mosk, J., concurring.)
Ezer, Williamson & Brown and Mitchel J. Ezer for Defendant and Appellant.
Steven W. Weinshenk and Edward Ovetsky for Plaintiffs and Respondents. [136 Cal.App.4th 951]
KRIEGLER, J.-
This appeal arises out of a quiet title action by plaintiffs and respondents Frank and Josie Mayer to restore their joint ownership of a commercial property that was sold by defendant Los Angeles County Treasurer and Tax Collector (Tax Collector) fn. 1 to defendant and appellant L & B Real Estate (L&B) for unpaid property taxes. The trial court ruled that the Tax Collector gave constitutionally defective notice of the tax delinquency and the tax sale, and that it and L&B were estopped from relying on the one-year statute of limitations that would have otherwise barred the Mayer`s action. Accordingly, it quieted title in favor of the Mayers, and enjoined and restrained L&B from asserting any interest in, or collecting any rent for, the subject property. The trial court credited L&B for its $25,753.52 tax auction payment, plus its $803.81 property tax payment, but offset that amount against the $43,200 that L&B had received in rental payments, leaving $17,446.48 due to the Mayers. fn. 2 Finally, the trial court found that the Mayers made a timely claim for the $18,278.87 in excess proceeds from the tax sale and ordered that the Tax Collector pay that money to the Mayers. fn. 3
We reverse the judgment. As the undisputed facts show, the Mayers had constructive and actual notice of the tax sale, providing them with ample time to comply with the one-year limitations period. As such, we do not reach the question of whether the Tax Collector satisfied its due process obligations regarding presale notice.
On December 16, 1991, the Mayers bought the subject property (Parcel 44), which was part and parcel of a larger commercial property located on 2601 South La Brea Avenue (the La Brea property), receiving title to the entire property as joint tenants. The La Brea property was originally comprised of three lots. Lot numbers 508 and 509 together comprised Assessor`s Parcel Number (APN) 5049 013 047 (Parcel 47). Parcel 44 (APN 5049 013 044), the subject of the quiet title action, comprised the balance of the La Brea property. In 1989, Parcels 47 and 44 were owned by Henry S. and Chong I. Moon, who conveyed them together as a single property to Bastian Development. The La Brea property was then conveyed to Norman and Armand Gabay, and from the Gabays to the Mayers in 1991. [136 Cal.App.4th 952]
At the time of the Mayer`s acquisition, the La Brea property was leased to an auto parts store that used the entire property to conduct its business. The store itself was located on Parcel 47, with the adjacent Parcel 44--a triangular-shaped island--used as a driveway and for signage. The auto parts store became the Mayers` tenant and paid them monthly rent.
The Mayers received annual property tax bills, which they timely paid. However, unbeknownst to the Mayers, those bills were exclusively for Parcel 47. The Los Angeles County Assessor had failed to recognize that the Moons had consolidated Parcels 44 and 47, and that the La Brea property had eventually been conveyed to the Mayers in its entirety, even though all those transactions had been duly recorded. More specifically, as of 1991 (and until October 28, 2001, when the error was finally corrected), the Assessor`s records mistakenly reflected that the Moons owned Parcel 44, and that only Parcel 47 was owned by the Mayers. As a result, because the Tax Collector used the Assessor`s records for purposes of property tax assessment, the tax bills for Parcel 47 went to the Mayers, while the bills for Parcel 44 went to the Moons.
Not surprisingly, the Tax Collector received no payment on the Parcel 44 tax bill for fiscal year 1992-1993, and the Mayers received no notices of delinquency or default. On July 19, 1998, in preparation for a potential tax sale, however, a delinquency notice recorded as to that property. fn. 4 In 2001, in the course of preparing to send out the annual tax sale auction notices, the Tax Collector discovered that Parcel 44`s owner of record, according to official property records, differed from that of the named assessees. That discrepancy, referred to as an Assessor`s Title Difference or ATD, caused the Tax Collector to investigate. In the course of that investigation, the Tax Collector discovered its error. A title report on April 2001 informed the Tax Collector that the Moons had been erroneously designated as the assessees.
Nevertheless, the Tax Collector made no effort to inform the Mayers of the error. From the Tax Collector`s perspective, the outstanding tax delinquency for Parcel 44 warranted a tax sale, regardless of whether tax bills or delinquency notices had been received by the property owner. Further, the tax sale could proceed as long as all persons having an interest in the property were given statutory notice of the sale and an opportunity to redeem. [136 Cal.App.4th 953]
Accordingly, rather than pull Parcel 44 from the list of properties to be sold at auction, the Tax Collector sent the Mayers an Official Notice of Auction on approximately June 20, 2001, referencing the subject property as APN 5049 013 044, with the description, POR OF VAC ST ADJ LOT 509 TR NO 1446 ON E. The notice informed the Mayers that they may have an interest in the property, which was to be auctioned on August 6 or 7 of that year. The assessee was identified as Henry and Chong Moon. The notice gave the Mayers two options: If they had no interest in the property, they were to write WRONG PARTY, RETURN TO SENDER on the envelope and send it back. If they did have an interest, they could prevent the proposed sale by redeeming the property according to the schedule on the notice. However, the right of redemption would terminate at 5:00 p.m. on the last business day before the auction.
The notice`s reverse side contained a statement of RIGHTS OF PARTIES OF INTEREST AFTER SALE. For one year after the sale, a non-redeeming party could make a claim for the sale proceeds exceeding the assessment liens and costs. The reverse side also instructed that if the recipients had any questions concerning redemption, the proposed sale or the property, or your right to claim excess proceeds, they could visit or write to the Secured Property Tax Division of the County Treasurer and Tax Collector.
The Mayers compared the APN in the notice with that on their tax bills for the La Brea property and found they were different--5049 013 044 for the property in the notice and 5049 013 047 for the property on the tax bills. They had not heard of the identified assessees, the Moons. Mrs. Mayer compared the notice`s property description with that on the deed to the La Brea property and found they did not match. The deed`s description was more than a page long and neither referenced La Brea Boulevard nor included Parcel 44`s APN. fn. 5
Seeking assistance, Mr. Mayer called the Assessor`s office to find out the address of the property referenced in the notice, but was told they did not know. fn. 6 Concluding the notice concerned a different property and had been sent to him in error, Mr. Mayer followed the instructions in the notice and mailed it back.
On approximately November 2, 2001, the Mayers received a Notice of Excess Proceeds from the Tax Collector, notifying them that the property designated APN 5049 013 044 had been sold at auction on August 6, 2001, [136 Cal.App.4th 954] and that the deed to the purchaser had been recorded on October 15, 2001. For the first time, the Mayers were designated as the assessees. They were given one year to apply for the auction`s excess proceeds. Finally, the notice identified Deputy Tax Collector Zella Scott as the person to contact with any questions.
Fearing that a portion of the La Brea property had been sold, Mr. Mayer went to the Assessor`s Van Nuys office, fn. 7 where he was shown microfiche of the official maps, indicating that his fears their property had been sold were justified. The Mayers were next referred to the Assessor`s Inglewood office, before being told to go to the Tax Collector`s office in downtown Los Angeles.
On January 29, 2002, the Mayers met with Ms. Scott from the Tax Collectors office and complained that their property had apparently been sold for delinquent taxes, although they had never received any notice or tax bills. As Ms. Scott noted in writing, the Mayers said they never received notice of delinquency on this parcel. This parcel is adjacent to property which they felt taxes were included. Ms. Scott told them to contact Martha Duran, the Treasurer`s Assistant Operations Chief, Tax Defaulted Land Unit, to contest the sale.
They arranged to meet with Ms. Duran in February of 2002. After giving her the same explanation he had previously given to Ms. Scott, Mr. Mayer asked Ms. Duran what he could do about it? She told him to send her a letter stating his case, to which she would respond in writing. The Mayers did so in a letter dated February 11, 2002. In her reply, dated four days later, Ms. Duran informed the Mayers that the Tax Collector would not reinstate them as owners of Parcel 44. There was no legal basis to cancel the sale because the Mayers had been given proper notice of the impending tax sale by the June 20, 2001 Notice of Auction, which Mr. Mayer had signed and returned. Ms. Duran closed by urging the Mayers to submit a claim for the excess proceeds.
In response, the Mayers met again with Ms. Duran. As reflected in her letter of April 16, 2002, Ms. Duran took the same position as before. The sale was valid and would not be cancelled because the Mayers had been given adequate notice by the Notice of Auction and the subsequent Excess Proceeds Notice. fn. 8 Again, Ms. Duran urged the Mayers to apply for the excess proceeds. [136 Cal.App.4th 955] She did not inform them of the option of filing a lawsuit to contest the sale, or of the one-year limitations period for doing so. Nor did she advise them to retain counsel. She would have done so if the Mayers said they wanted to appeal the Tax Collector`s determination, or if the issue had come up in their conversation.
The Mayers contacted their title insurer concerning the propriety of the tax sale. The insurer informed the Mayers that it could not help them; the property had been sold legally.
L&B--the purchaser--did not contact the Mayers during the year following the sale. Nor did any county official. The first time they realized that an adverse interest was being actively asserted against their property was when their tenant, Auto Zone, informed them L&B claimed to be the owner of a portion of the La Brea property and was therefore entitled to a portion of the rental proceeds. Specifically, on September 7, 2002, L&B had notified Auto Zone that it was the owner of Parcel 44 and wanted to negotiate a lease agreement. As a result, Auto Zone deducted $1,800 from the monthly lease payment to the Mayers, which it paid to L&B.
The Mayers filed the underlying quiet title action on October 11, 2002. When asked why he did not take legal action after being informed that the property had been sold and the Tax Collector deemed the sale valid, Mr. Mayer explained that he did not realize he had a remedy; he trusted in the government.
[1] The trial court`s erroneous legal decision on the statute of limitations issue was obviously driven by the Tax Collector`s cavalier attitude regarding the Mayers` predicament. It seems probable that if the Tax Collector had admitted its error to the Mayers, they would not have lost their property. Nevertheless, L&B neither colluded with the Tax Collector nor misled the Mayers in any respect. Rather, L&B relied on its statutory rights under the Revenue and Taxation Code to take the property as a bona fide purchaser, while the Mayers neglected their reciprocal statutory rights. While it may be tempting to apply principles of equity to restore the Mayers` property, a court`s inherent equitable power may not be exercised in a manner inconsistent with the legislative intent underlying a statute. (Kraus v. Trinity [136 Cal.App.4th 956] Management Services, Inc. (2000) 23 Cal.4th 116, 131, fn. 14.) As the trial court`s findings of equitable tolling and estoppel contravened the clear application of the applicable one-year limitations period and were directly contrary to the Legislature`s unambiguous intent that a tax sale deed convey title free and clear of all encumbrances, we reverse.
[2] A tax sale proceeding is wholly a creature of statute. (Craland, Inc. v. State of California (1989) 214 Cal.App.3d 1400, 1403; Quelimane Co. v. Stewart Title Guaranty Co. (1998) 19 Cal.4th 26, 40.) It follows that there are no common law remedies for defects in tax sale proceedings. (Van Petten v. County of San Diego (1995) 38 Cal.App.4th 43, 46, 51; 5 Miller & Starr, Cal. Real Estate (3d ed. 2005) ? 11:148, pp. 389-393.) The Revenue and Taxation Code provides: Except as against actual fraud, the [tax] deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed, both inclusive. (Rev. & Tax. Code, ? 3711.) fn. 9 [3] In the absence of specified exceptions that do not apply here, a tax deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale. (? 3712.)
[4] Section 3711`s presumption of regularity is rebuttable as to the jurisdictional issue of compliance with due process. (Philbrick v. Huff (1976) 60 Cal.App.3d 633, 648-649; 5 Miller & Starr, Cal. Real Estate (3d ed. 2005) ? 11:148, pp. 389-390.) However, such actions are subject to a one-year limitations period: A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced within one year after the date of execution of the tax collector`s deed. . . . (? 3725.) It is undisputed that the tax deed from the Tax Collector to L&B for Parcel 44 was executed on August 6, 2001, fn. 10 and that the Mayer`s quiet title action was filed over a month after the limitations period expired.
[5] The trial court initially and erroneously found that the one-year statute did not run against the Mayers because they were non-delinquent owners in undisturbed possession of a tax sold property. That finding was contrary to our Supreme Court`s holding and rationale in Kaufman v. Gross & Co. (1979) 23 Cal.3d 750 (Kaufman). In Kaufman, the court acknowledged the general rule that a reasonable statutory limitations period is enforceable as to jurisdictional defects in tax sale proceedings that arise from a failure of notice even if such defect be [136 Cal.App.4th 957] constitutional in stature. (Id. at p. 755.) At the same time, the Kaufman court recognized a narrow exception to that general proposition where the party against whom the statute is raised is an owner in `undisturbed possession` at the time of such proceedings. (Ibid.)
The Kaufman court proceeded to delineate a clear, pragmatic rationale for determining whether an owner was in undisturbed possession for purposes of avoiding the statute of limitations. Merely being an owner in actual possession of the subject property would not suffice. Rather, the statute of limitations should be inapplicable `as to owners who because of their possession could not be assumed to have actual knowledge of claims of adverse interest by persons not in possession.` [Citation.] (Kaufman, supra, 23 Cal.3d at pp. 755-756.) That is, the undisturbed possession exception applies to situations involving an owner in possession lacking any reasonable means of alerting himself to the tax proceedings affecting his property. (Id. at p. 759.)
Kaufman concerned the application of section 6571, the analogous limitations period governing challenges to a street lighting assessment. There, at the time plaintiff Kaufman obtained the subject property, he had constructive notice of the tax delinquency, which had been recorded 15 months prior to Kaufman`s acquisition of the property. In addition, as a purchaser of real property, he was charged with the duty of examining the public records to ascertain that no one has acquired title adverse to him. (Atkins v. Kessler (1979) 97 Cal.App.3d 784, 790, citing Kaufman, supra, 23 Cal.3d at p. 757.)
Regardless of whether the Mayers had constitutionally adequate presale notice or whether they should be charged with constructive notice of the recorded tax lien on October 15, 2001, they had actual notice of the tax sale when they received the Tax Collector`s notice of excess proceeds on approximately November 2, 2001, within three months of the limitation period`s triggering event--execution of the Tax Collector`s deed at the time of the sale to L&B on August 6, 2001. fn. 11 The Mayers admitted that they knew Parcel 44 had been sold when they viewed the Assessor`s maps shortly after receiving the notice. That understanding was confirmed through their subsequent meetings with the Tax Collector in February and April 2001, and by their own title insurance company shortly thereafter. In the almost six months following that, the Mayers did nothing to regain title. If constructive notice of clouded title and a duty to inquire was sufficient to disqualify the petitioner in [136 Cal.App.4th 958] Kaufman from relying on the undisturbed possession exception, then actual notice that their property had been sold to, and a tax deed recorded in favor of, a third party must have sufficed as to the Mayers.
[6] The trial court erroneously reasoned that Kaufman`s precedential value was undercut by the fact that it was issued under the prior statutory regime, whereby tax-delinquent property was initially sold to the state by operation of law, triggering a five-year redemption period before the property would be deeded to the state, conveying absolute title. Following the statutory revisions in 1984, the prior two-stage procedure was replaced with the current one, permitting sales to private persons by auction. (9 Witkin, Summary of Cal. Law (10th ed. 2005) Taxation, ?? 259-264, pp. 391-397.) While the trial court correctly noted that Kaufman applied to a deed to the state, not a tax deed to a third party purchaser, we perceive no reason why the Kaufman holding should not be at least as effective under the current statutory regime. The Kaufman rationale--that the statute should be inapplicable only to owners in possession who could not be assumed to have actual knowledge of adverse claims--applies equally whether the triggering event was a deed conveying absolute title to the state or a deed conveying such title to a third person. fn. 12
[7] It appears that the trial court believed that a property owner`s claims concerning constitutionally defective notice pertain to the state agency, not the third party purchaser. Indeed, the trial court even expressed doubt whether any statute of limitations applied to attacks on the state`s own claim to `title` based on a `default` to the state where the defects in the state[`s] title are premised on a failure to comply with presale notification requirements. However, given the current tax sale procedures, where the tax sale vests title in the third party purchaser, we can discern no purpose for any such statute, much less any application to this litigation and L&B`s rights. Section 3725`s limitations period applies to any action, such as this one, alleging an invalidity or irregularity of any tax sale proceeding. As it is triggered by the execution of the tax collector`s deed, the remedy must apply to the holder of that deed--here, L&B as the third party purchaser.
[8] Nor was the trial court justified in applying the equitable tolling doctrine such that the one-year limitations period would run from the date the Mayers received actual notice that Parcel 44 had been sold. Equitable tolling [136 Cal.App.4th 959] is a judge-made doctrine `which operates independently of the literal wording of the Code of Civil Procedure` to suspend or extend a statute of limitations as necessary to ensure fundamental practicality and fairness. [Citations.] (Lantzy v. Centex Homes (2003) 31 Cal.4th 363, 370.) It applies in carefully considered situations to prevent the unjust technical forfeiture of causes of action, where the defendant would suffer no prejudice. (Ibid.) `As with other general equitable principles, application of the equitable tolling doctrine requires a balancing of the injustice to the plaintiff occasioned by the bar of his claim against the effect upon the important public interest or policy expressed by the . . . limitations statute.` (Id. at p. 371, quoting Addison v. State of California (1978) 21 Cal.3d 313, 321.)
[9] Here, contrary to the governing provisions of the Revenue and Tax Code, the trial court assumed a formal and practical identity of interests between the Tax Collector and the purchaser for value, L&B. Far from that being the case, section 3711 ensured L&B that its tax deed would provide conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed. In addition, section 3712 ensured L&B that the tax deed would convey[] title . . . free of all encumbrances of any kind existing before the sale. It is obvious that sections 3711 and 3712 would be rendered illusory--and the clear legislative intent animating those provisions, along with section 3725`s limitations period, would be frustrated--if all tax sale purchasers took their interest subject to the prospect of revived claims for alleged invalidit[ies] and irregularit[ies] occurring during the proceedings leading up to a tax sale. (? 3725.)
Certainly, there is no evidence in the record that L&B knew anything about the manner in which the Tax Collector gave (or failed to give) notice to the Mayers. As such, equitable relief was not necessary to prevent an unjust technical forfeiture, where the defendant would suffer no prejudice. Nor was it necessary to ensure fundamental practicality and fairness. To the contrary, as a bona fide purchaser for value, L&B`s post-sale interest in Parcel 44 was substantial and untainted.
[10] Neither Lerner v. Los Angeles City Board of Education (1963) 59 Cal.2d 382 (Lerner) nor Roper v. Smith (1919) 45 Cal.App. 302 (Roper), both relied upon by the trial court, support the notion that L&B was in privity with the Tax Collector for estoppel purposes, merely by virtue of being successors in interest through the tax sale. The determination as to whether a party is in privity requires careful examination into the circumstances of each case. Although privity is a concept not readily susceptible of uniform definition, the concept has been expanded to refer to `such an identification in interest of one person with [136 Cal.App.4th 960] another as to represent the same legal rights . . . .` [Citations.] (Rinaldi v. Workers` Comp. Appeals Bd. (1988) 199 Cal.App.3d 217, 224.)
In Lerner, it was the state and local boards of education that were found to be in privity with regard to the plaintiff`s attempts to seek reinstatement as a teacher. After initially rejecting Lerner`s claim, the state board subsequently changed positions and reinstated his teaching credential--but after the three-year limitations period had expired. The local board, however, refused to reinstate Lerner, and successfully relied in the trial court on a statute of limitations defense. The Supreme Court in Lerner reversed and held that in an action to compel a public official to do his duty after the statutory period has passed, a complying official may be bound by a noncomplying official`s waiver of the statute of limitations. (Lerner, supra, 59 Cal.2d at pp. 397-399.)
As Lerner explained: Not only does the city board here serve as an agency of the state [citation] but also, at the time of the restoration of Lerner`s credential the city board occupied a totally dependent and subordinate position to the state board, basing its decisions entirely upon the state board`s revocation of the credential and its consequent legal obligation to discharge Lerner. In this case the requisite identity in legal right binds together both the state and city boards; the waiver of the state board, and the estoppel against the state board thus extend to the city board. (Lerner, supra, 59 Cal.2d at pp. 398-399.) It would be hard to imagine a less apt analogy than that between subordinate governmental agencies acting in concert, on the one hand, and a private party who buys property at a public auction from a government agency, on the other.
The Roper decision is, if anything, even less availing to the Mayers. While the court invoked the general rule as to estoppel . . . that it affects the immediate parties to the transaction and their privies, it did so in an entirely different context. (Roper, supra, 45 Cal.App. at p. 306.) There, the plaintiff, the assignee of an obligation secured by a mortgage, had sued to foreclose upon that obligation after the limitations period had expired. However, the defendant debtors had previously entered into an agreement with the original mortgagee to forebear on foreclosing. The Roper court recognized the general rule that where a party has been induced by the debtor to forbear suit until his right of action is barred by the statute, the latter will be estopped to say that the action is brought too late. (Id. at p. 305.) It was therefore but a short, logical step to hold that a debtor who is estopped to set up the defense of the statute of limitations as against a mortgagee is also estopped as against an assignee. (Id. at p. 306.) Of course, there can be no logical application of that holding to this case--L&B was not a party to the proceedings leading up to the tax sale and was not in privity with the Tax Collector. [136 Cal.App.4th 961]
[11] Moreover, one of the inherent limitations on an otherwise valid estoppel occurs where there is still ample time to take action within the statutory period after the circumstances inducing delay have ceased to operate. (Santee v. Santa Clara County Office of Education (1990) 220 Cal.App.3d 702, 716, citing John R. v. Oakland Unified School Dist. (1989) 48 Cal.3d 438, 445-446.) As shown above, the Mayers had more than five months to file their action even after the Tax Collector made it clear that the sale would not be revoked.
[12] Finally, for similar reasons, the trial court erred in applying the doctrine of equitable estoppel to L&B. The required elements for an equitable estoppel are: (1) the party to be estopped must be apprised of the facts; (2) the party to be estopped must intend his or her conduct shall be acted upon, or must so act that the party asserting the estoppel had a right to believe it was so intended; (3) the other party must be ignorant of the true state of facts; and (4) the other party must rely upon the conduct to his or her injury. (Munoz v. State of California (1995) 33 Cal.App.4th 1767, 1785; see Ortega v. Pajaro Valley Unified School Dist. (1998) 64 Cal.App.4th 1023, 1048; Wolitarsky v. Blue Cross of California (1997) 53 Cal.App.4th 338, 345.)
The trial court did not consider these elements and the undisputed facts show they could not have been satisfied. Again, there was no evidence that L&B knew or had reason to know about any deficiencies in the Tax Collector`s efforts to give presale notice to the Mayers, much less that L&B colluded with the Tax Collector in any manner. At most, L&B relied on the statute of limitations by refraining from more actively asserting its ownership interest until the one-year period of repose elapsed. But even if L&B intended such legally permissible silence to lull the Mayers into sleeping on their right to bring the underlying action, the trial court had no legal basis for equating such inaction with an affirmative attempt to mislead for estoppel purposes.
The trial court`s reliance on Lackner v. LaCroix (1979) 25 Cal.3d 747 (Lackner) as support for its finding that L&B acted unjustly is misplaced. Lackner held that because an underlying successful statute of limitations defense to a malpractice action did not reflect on the merits of the malpractice action, it would not be considered a favorable termination for purposes of a subsequent malicious prosecution action. To do [136 Cal.App.4th 962] so would violate the principle that a limitations statute may be used only as a shield, and not as a sword--that `it can only be set up as a defense to suit . . . and cannot be invoked affirmatively . . . as the foundation of a right.` [Citation.] (Id. at p. 752.) Here, of course, L&B did not file the quiet title action. Rather, it invoked section 3725 as a shield by asserting it as a defense to the Mayer`s action.
[13] To the extent that the trial court relied on Lackner as support for a supposed obligation on L&B`s part to make an affirmative claim of ownership (beyond that of purchasing the property at a public auction) so that the Mayers would have an additional incentive to bring their action before the statute expired, we note that the portion of the Lackner opinion on which the trial court relied stands for the opposite proposition. In fact, it is clear that our Supreme Court was relying on a United States Supreme Court opinion to explain why the policy concerns behind statutes of limitations necessarily placed the onus on potential claimants like the Mayers to bring their actions in a timely fashion: `Statutes of limitations . . . are designed to promote justice by preventing surprises through the revival of claims that have been allowed to slumber until evidence has been lost, memories have faded, and witnesses have disappeared. The theory is that even if one has a just claim [like the Mayers] it is unjust not to put the adversary [like L&B] on notice to defend within the period of limitation and that the right to be free of stale claims in time comes to prevail over the right to prosecute them.` (Lackner, supra, 25 Cal.3d at p. 751, quoting Order of R.R. Telegraphers v. Railway Exp. Agency (1944) 321 U.S. 342, 348-349.) As the Lackner court made clear, the policy concerns underlying statutes of limitations are wholly independent of the merits of the underlying action. (Lackner, supra, 25 Cal.3d at pp. 751-752.)
In any event, the Mayers could not satisfy the third element of equitable estoppel. They were not ignorant of the true state of facts. Rather, they knew that their property had been sold and that the tax deed had been recorded. They also knew that the Tax Collector had not given them any pre-sale notice of any tax deficiency or what they believed was adequate notice of the impending tax sale.
[14] In sum, the Mayers had actual notice of every fact necessary to bring their quiet title action, and ample time to do so, before the one-year limitations period expired. Accordingly, we reverse. Nothing in our decision is meant to justify or condone the Tax Collector`s actions. The overriding fact, however, is that L&B was not in privity with the Tax Collector, and whatever defalcations can be attributed to the governmental agency, they cannot be imputed to L&B by law or equity. [136 Cal.App.4th 963]
The judgment is reversed. The parties are to bear their own costs on appeal.
Armstrong, Acting P. J., and Mosk, J., concurred.
?FN 1. The Tax Collector is not a party to this appeal.
?FN 2. The parties entered into a stipulation whereby L&B paid the $17,446.48 award to the Mayers without waiving its appellate rights.
?FN 3. The parties do not contest this aspect of the trial court`s judgment.
?FN 4. The recorded Notice of Power to Sell Tax-Defaulted Property indicated $231.74 in delinquent taxes related to the fiscal year 1992-1993, and that the subject property was assessed to the Moons. It described the property by Assessor`s Parcel Number (APN) 5049 013 044 and, POR OF VAC ST ADJ LOT 509 TR NO 1446 ON E.
?FN 5. We note, however, that the descriptions in both documents contained the same tract number-1446-and the same lot number-509.
?FN 6. Mr. Mayer could not recall whether he called the Assessor or the Tax Collector. The reasonable inference from the record is that he called the former.
?FN 7. See footnote 3, ante.
?FN 8. Although we do not reach this issue, we note that position was not devoid of support. [T]he Legislature under . . . [Revenue and Taxation Code] section 3701 . . . made it clear that any failure on the part of the tax collector to ascertain the last known address of the assessee would not affect the validity of the sale. (Philbrick v. Huff (1976) 60 Cal.App.3d 633, 648-649; but see Bank of America v. Giant Inland Empire R.V. Center, Inc. (2000) 78 Cal.App.4th 1267, 1275-1276 [holding hold that county`s sole reliance on a lot book report, which would not provide notice of documents recorded after the creation of a lien, neither constituted a reasonable effort to obtain the last known mailing address of parties of interest under section 3701, nor satisfied due process requirements].)
?FN 9. Unless otherwise specified, all statutory references shall be to the Revenue and Taxation Code.
?FN 10. It was recorded on October 15, 2001.
?FN 11. As such, our holding is not inconsistent with Atkins v. Kessler, supra, 97 Cal.App.3d 784. In Atkins, not only did the tax-defaulted owners receive no notice of any tax delinquency, but the six-month limitations period expired before the Atkins received notice of the issuance of the tax deed divesting them of their ownership interest. (Id. at p. 789.)
?FN 12. The trial court`s reliance on Alma Investment Co. v. Krausse (1953) 117 Cal.App.2d 740 was misplaced. Far from addressing similar facts to those in Kaufman, in Alma, none of the divested parties received any notice of the tax deficiencies or the tax sales until after the tax purchasers brought the underlying quiet title action. At that time, the limitations period had already expired. (Alma Investment Co. v. Krausse, supra, 117 Cal.App.2d at pp. 742-743.) The same is true of Atkins v. Kessler, supra, 97 Cal.App.3d 784, 789.
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In re Marriage of Jackson (2006) 136 Cal.App.4th 980
Lincoln Fountain Villas Homeowners Assn. v. State Farm Fire & Casualty Ins. Co. (2006) 136 Cal.App.4th 999


Run the Setup program from the CD to install the program. (If you have an older version of Server installed, Setup will give you an upgrade option. Your original configuration settings will be preserved during the upgrade). See this page for details on using the Setup utility.


Arezzo, with its very ancient history, is a melting pot of art, culture, architecture and history. Maybe it will be easier for us to quote what NOT see in Arezzo, because the city is an open air museum of medieval history.
Our suggestion is to decide a starting point (B&B Antiche Mura in Piaggia di Murello, for example) and start walking: in every corner there is something to see, so you just have to stop by and give it a look.
We'd like to give you some suggestions about what is really worth seeing. For example, if you start from the B&B Antiche Mura, you could walk east, towards Via Ricasoli (uphills, if you don't have a compass!) and you'll end up just in front of the Cathedral of San Donato: it's located on top of the hill of Arezzo near to the Fortress and due to its position and majesty, it is visible from every place. It was designed by Margaritone and its construction began at the end of the 13th century. The Cathedral was completed in the 16th century, but its facade was realized in the 20th century. The campanile was erected half way through the 19th century next to the polygonal apse. Inside the Cathedral there are wonderful and important works of art, like the "Maria Maddalena" by Piero della Francesca , the stained glass windows by Guillaume de Marcillat, the Funerary monument of Guido Tarlati and the Main Altar from Giovanni Pisano.
Walking down Via Andrea Cesalpino, you can find on your right the Arezzo's city hall, which is placed in Palazzo dei Priori. It was built in the 14th century and it has got a characteristic tower where you can find frescoes by Parri di Spinello and Teofilo Torri; you can also find paintings by Giorgio Vasari.
A couple of blocks forward, on your left, you can find Via della Bicchieraia: if you take this street, you'll end up in Corso Italia, right in front of Santa Maria della Pieve, an impressive church in Romanesque style. The church's most striking feature is its façade, with a five-arch lower floor surmounted by three loggias, with the number of columns increasing with the elevation. The columns, and its capitals, are each different from the other and one is a statue. The counter-façade has nine windows on three rows. At the high altar is the Tarlati polyptych, representing the Madonna and Saints, by Pietro Lorenzetti. The bell tower looks very solid and shows five rows of mullioned windows.
By walking beside the Church, the amazing Piazza Grande will enroll right in front of your eyes. Piazza Grande, with its unique shape, is one of the most scenographic and evocative squares in Italy. It is also known as Piazza Vasari, thanks to the amazing loggiato designed by Vasari himself. Palazzo delle Logge was designed by Giorgio Vasari in 1573 and it definitely modified the urbanistic structure of the square, which had already been altered by the collapse of the Palazzo del Comune and the Palazzo del Popolo: its construction required the reduction in size of the old platea communis and the occupation of a whole side with an uninterrupted wall. The final result, anyway, was harmonious, thanks to the simplicity of the architecture and the luminosity of the long portico, under which are situated the entrances to the old shops with their characteristic spallette (little parapets). Though the building of Palazzo delle Logge was very controversial, today it's a unique masterpiece and a symbol of the city of Arezzo.
Another important building in Piazza Gande is Palazzo Lappoli, which dominates the southeast side of Piazza Grande, which is made up of a row of old houses characterized by high and narrow facades, decorated with wooden balconies.
A well-known antiques market and the Giostra del Saracino, a historical pageant with a challenge between the four districts of the town, are held here. The Court House, the Palazzo della Fraternita dei Laici, the Palazzo delle Logge and the apse of the Romanesque parish church, or pieve, of Santa Maria all face onto the square. On the ground floor of the Medieval buildings surrounding the square, you can shop in the most characteristic antiques shop in Arezzo. On Piazza Grande is standing Palazzo della Confraternita dei Laici: it was built in three different epochs, but the result is wonderful. The lowest part of the building is Gothic (14th century), but it was completed in Renaissance style by Bernardo Rossellino in the 15th century. The bell-gable was designed by Giorgio Vasari (16th century), and it houses one of the oldest working clocks (Felice da Fossato, 1552) that indicates hours, days and the phases of the moon.
Walking up beside the Vasari Loggiato, passing through Piaggia San Martino, you can easily reach in a few steps the Medici Fortress, built in the 16th century by the Medici family of Florence; it's located on top of the hill and it offers a wonderful view around the city. Gardens, called "Prato", are all around the Fortress.
From the fortress, you can walk down again towards Piazza Grande (give it another look because it deserves it!) and then reach the Roman amphitheater, which is located in the southern part of Arezzo and can be reached both through Via Margaritone and Via Crispi. The amphitheater was built between the end of the 1st century and the beginning of the 2nd century A.D. with blocks of sandstone, bricks and marble; it has an elliptic shape and it could probably contain eight thousand people.
After visiting the Roman Amphitheatre, you could walk to Piazza Guido Monaco, a circular square dating back to the 19th century and placed at the crossroad between Via Guido Monaco and Via Roma. In the centre of the square, which has a diameter of 100 metres, there is a monument to Guido Monaco, by Salvino Salvini. The square does not have a high historic importance, but if it's a warm day and you feel like walking, it's worth seeing, since it's very well planned and kept.
Definitely more interesting are the churches you come across, while walking back to North. The first one you meet and can visit is the Church of Santa Maria in Gradi. It dates back to the 11th/12th century, but was re-done in a manneristic style at the end of the 16th century, following a design by Bartolomeo Ammannati. The brick campanile was modified in the following century. The single nave interior contains a very interesting Madonna of Mercy, a 15th century terracotta by Andrea della Robbia.
Further north, you can find the Basilica of San Francesco and the Badia of Santa Flora and Lucilla. The former (placed on Piazza San Francesco) dates back to the second half of the 13th century. Its current appearance, however, is the result of a 14th century Tuscan Gothic restoration, which was inspired by criteria of aesthetic simplicity from Franciscan priests. The magnificent single nave interior has been almost completely restored to its original simplicity. You can see on its right, shrines from the 14th century and reinassance ornaments and, on the left, plain ogival chapels. Anyway, the attention of the visitor is attracted, above all, by the fascinating scenes of the Legend of the True Cross painted by Piero della Francesca on the walls of the central apse between 1453 and 1464 circa.
The Badia of Ss. Flora and Lucilla is a church placed in Piazza della Badia, built by the Benedictine monks during the 13th century and dedicated to the Saints Flora and Lucilla. In the middle of the 16th century, the church was completely restored according to a project by Vasari. The current facade is the result of a desputable early 20th century restoration of Romanesque-Gothic inspiration but the great mullioned window, part of the portal and the side facing via Cavour are original and the manneristic interior shows the genius touch of Vasari; the main dome, an illusion created by false perspective on canvas, was realized by Andrea Pozzo. In this church there is a lot to see: as a matter of fact, to the left of the entrance, there is a fresco of S.Lorenzo of considerable interest, by Bartolomeo della Gatta; on the right, there is a wonderful Cricufix painted on wood by Segna di Bonaventura, and near the altar, which is made of wood and was originally built by Vasari there is a marble ciborium, which is tough to be made by Benedetto da Maiano.
From here, if you had enough of walking around Arezzo and your feet are asking for revenge, you are just a couple of steps away from your starting point, the B&B Antiche Mura, where you can finally rest!
On the other hand If you are fond of churches, there are others to see along your way, like Church of Ss. Annunziata, along Via Garibaldi and Church of San Domenico placed in Piazza San Domenico.
Other curiosities to see if you have some more time are: the Chimaera statue under the Porta di San Lorentino. The statue under the door is actually a copy of the most precious original statue, which is currently the Archeological museum in Firenze. The Chimaera of Arezzo is a bronze statue which was found in Arezzo, in 1553. Of Etruscan origin, probably from 5th century bc, it is one of the most beautiful examples we have of ancient Etruscan art and supposedly it was made as a vow. The archives of the city of Arezzo, in Italy, report the discovery of the "Lion found outside the S. Laurentino Door", that's why it's placed there as a symbol of the city of Arezzo. The Chimaera represents an animal with the body and head of a lion, part goat and a snake like tail.
Last but not least, if you are a lover of Italian literature, you may be interested in visiting the house of Francesco Petrarca, placed in Via dell'Orto No. 28. Petrarca was an Aretine scholar and poet in Renaissance Italy, who lived between 1304 and 1374 and one of the earliest humanists. He would be later endorsed as a model for Italian style by the Accademia della Crusca. Petrarch's sonnets were admired and imitated throughout Europe during the Renaissance and became a model for lyrical poetry. He's known especially for his sonnets dedicted to a woman called Laura, which are the highest examples of courtly love poetry. The house you can visit today was built in the 16th century on the remains of a medieval building traditionally held to be Francesco Petrarca's birthplace. It was half destroyed in the last world war but has been rebuilt and now houses the Petrarca Academy of letter, Arts and Sciences (together with its library). Entrance is free and the opening hours are 10:00-12:00 am/3:00-5:00 pm. Closed on Sundays afternoon and on holidays.
You must be hungry after so much walking: go and see our selected restaurants!


Sequential Quadratic Programming (SQP) denotes an established class of methods for solving nonlinear optimization problems via an iterative sequence of Quadratic Programs (QPs). Several approaches in the literature have established local and global convergence of the method. This paper considers a variant to SQP that, instead of solving each QP, at each iteration follows one gradient step along a direction that is proven to be a descent direction for an augmented Lagrangian of the nonlinear problem, and in turn is used to generate the next QP. We prove global convergence to a critical point of the original nonlinear problem via a line search that requires the same assumptions as the SQP method. The method is then applied to nonlinear Model Predictive Control (MPC). To simplify the problem formulation and achieve faster convergence, we propose a locally convergent reformulation. An important speed-up is observed in practice via a specific initialization. The computational efficiency of the proposed method is finally shown in a numerical example.


text:
The 1999 Tamworth Borough Council election took place on 6 May 1999 to elect members of Tamworth Borough Council in Staffordshire, England. One third of the council was up for election and the Labour party stayed in overall control of the council.

After the election, the composition of the council was
Labour 27
Conservative 2
Independent 1

Background
Before the election Labour had a big majority on the council with 26 seats, compared to 1 Conservative and 1 independent, with a further 2 seats vacant. Councillors defending seats in the election included the only independent, Margaret Clarke, in Stonydelph and Labour's Phil Dix, who had first been elected in 1958, in Bolehall. 2 seats were being contested in Wilnecote ward after the resignation of councillor Ken Lewis.

Election result
The results had Labour easily keep control of the council, but with the Conservatives making 1 gain from Labour in Spital ward. The Conservative candidate, Ronald Cook, gained Spital by 201 votes over the Labour candidate.

Ward results

References

1999
1999 English local elections
1990s in Staffordshire

redpajama_set_name: RedPajamaWikipedia


SEVERAL READERS RECOGNIZED the August picture from the past as stills captured in 1923-26.
The photo came from the collection of Mary DeLong's grandfather, Sheriff John William "Jack" Pike.
He is on the right and the photo was taken around 1923.
Others in the photo were, from left, Bob Banderob, Fred Rice and Mike Laslo.
From the online article, "Prohibition in Washington State" by Paula Becker, posted Nov. 2, 2010, on Historylink.org, Becker writes that Washington state passed a "Bone-Dry" referendum in 1918, which prohibited the manufacture, sale and transportation of alcoholic beverages and their import or export from the U.S. and all its territories.
Congress adopted the 18th Amendment on Oct. 28, 1919.
The National Prohibition Act, also known as the Volstead Act, was also enacted to enforce the 18th Amendment. By Jan. 17, 1920, it had gone into effect.
There had been stills to make moonshine whiskey throughout Clallam County but the 18th Amendment increased the moonshiners' activity.
There were many small farmers making moonshine in their barns and small sheds for sale and consumption.
The Clallam County Sheriff's Office and the local game wardens made attempts to stop this activity.
The stills they found were gathered behind the county courthouse and then melted down for their copper value.
The salvage money was given to Beacon Billy Welsh's Christmas collection for the needy.
The moonshine mash was discovered in sheds and shacks all over the county.
According to "Port Angeles, Washington: A History Volume I" by Paul Martin an operational still was even found in the old abandoned Bellevue School in October 1923.
DeLong wrote that her grandfather came from New Zealand. He met his wife, Sybil Winters, at Snoqualmie Lodge and they moved to Port Angeles.
After doing time as sheriff from 1924-30, he became game warden.
He finished his law career with the Port Angeles Police Department.
While he was sheriff, Pike had a deputy who had a dog that could sniff out alcohol fumes and thus find moonshine stills.
Pike was often pictured with a huge pile of copper boilers, pots, tubes and mash that he had confiscated from the hills around the county.
He is credited with a record of at least two stills a month and a total of 144 during his six years in office.
Chris Glas wrote that her father, Bob Glas, was born in Port Angeles in 1918 on Front Street and lived many years in the Mount Pleasant area.
His father, Art Glas, and his mother, Martha Dietsch, also grew up on Mount Pleasant Road.
They both had roads named after them, but the roads were not spelled correctly.
Glass Road has two s's and their name only has one s. The Deetz Road was named for Martha.
Bob Glass is 99 years old and has many stories to tell of his dad's adventures.
Art Glas was deputy game warden to Van Welch.
Glas remembered many events his father told him about the moonshining days.
He said that many of the owners of stills who lived in other countries were sent back to their original homelands after their stills were confiscated.
He talked about a canning operation at Krause's Bottom in what is now Olympic National Park.
The deer were so plentiful one could throw a rope over their antlers and bring them to the ground.
A lot of the moonshine that supplied Clallam County came from Canada into Crescent Bay. Local boaters would go out and get the product and then deliver to sellers.
Paul Lotzsgell wrote that his dad had found a still on Chicken Coop Road.
He showed Paul a root cellar where they stored the shine.
Morris Miller recognized at least one of the men in the photo.
My grandpa, Guy MacNamarra, told me years ago where several stills were located on the Herrick Road.
They were all very carefully hidden away and not discovered until years after Prohibition was over.
In 1933, the 21st Amendment was passed and Prohibition was repealed.
That ended 14 years of running a supposedly dry state.
Pike also was known for releasing the non-native mountain goats at the orders of the state Game Commission.
The first batch of goats were released Jan. 1, 1925.
There were four nanny goats and two billy goats released to a spot near Rocky Point on Lake Crescent.
They were purchased after a six-year study from the Selkirk Mountains in Canada.
In an article Harriet U Fish wrote for the Chronicle on Oct. 24, 1984, she told of the men involved, H. M. Fisher, Charles Stakemiller, Burnham Freeman, Harry LeGear, Chris Morganroth, Billy Welch from the newspaper and Pike.
Pike told Fish one of the billy goats did not want to be released so he took out after Welch and Morganroth.
Pike also fought the installation of the Elwha dams for not properly addressing plans to protect the salmon runs.
Art Glas was involved in another release of mountain goats in 1929, when he was deputy game warden under the direction of Van C. Welch, who was game warden at that time.
There were six goats that went to Rocky Point and two went to Baldy Ridge along the Elwha River.
In last month's column about Fairmount Drive-In, George Williams and C J Rankin had sent in comments about Fairmount and its good food. I missed including their names in the column.
September picture from the past What stories do you have about this eating establishment? Send in your comments to Alice Alexander, 204 W. Fourth St., Apt. 14, Port Angeles, WA 98362 or email her at [email protected] and she will include your comments in her Oct. 7 column. Comments need to be in by Sept. 20.


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MAHISHADAL RAJBADI : FACE HISTORY
The Gargas were part of the royal family of one of the regions of Orissa, many years back. The exact reason why they had migrated to Mahishadal is not known, although it was sometimes during the righteenth century, as can be gathered from the almost illegible stone slab, below the statue of the first Garga, who had set up the line of the family here. But the opulence of their lifestyle is still evinced in the grand palace that they had built at Mahishadal, a place you can visit from Geokhali.
It's just seven kilometers from Geokhali, and cycle vans are easily available. Alternatively, you can trek upto the Rajbadi, while enjoying the green expanse of the countryside around you. The choice of the Rajbadi as a picnic spot is ideal, though one has to keep in mind the fact that the descendants of the Gargas still inhabit the palace. Thus it's safer to pack dry foods for your picnic, because that would surely help avoid any chance of a mess.
The attraction of the Rajbadi lies in its structure, which is a curious mix of Hindu and European styles. The concerte structure, the garden which lies largely barren and ill-maintained, the artificial showers, all go on to establish the lifestyle of a family who lived and loved every bit of the way they lived. It also every bit of the way they lived. It also goes on to show how an age grew, synthesizing inherited arts with those that have come with the new wave of Eueopean awakening. The cast iron railings, solid structures curved intricately, make up as entrance façade that reflects the power and the aestheticism of an age long past.
While at Geokhali, visit this relic of the past. Take a chance to stand face to face with a history that ius typical to your existence.
This article was published on 2nd October, 1999 in The Times of India

redpajama_set_name: RedPajamaCommonCrawl


On Sunday, March 24, three veteran Bermudian musicians took The Astwood Arms at 85 Front Street by storm. Described as "a Victorian era styled pub," it lived up to its name in style and music.
From the minute you arrived, manager Mark James Connor, son of the famous Jimmy O'Connor of "The Happening BDA," gives a warm welcome and ensures that his excellent and friendly wait staff seat you, and in quick order give you the gin and pub menus. Before you know it, you are relaxed and cheerfully snapping your finger with an enthusiastic mix of young and old music enthusiasts.
Wayne Davis on piano, Derek Simons on guitar and Irvin Leader on drums have added a delightful treat to Front Street, which will be repeated the last Sunday of the month at 3.00pm.
If the happiness of the crowd, tourists, and locals, who recalled the days when Sunday afternoon jam sessions were a norm, is anything to judge by, the band should be very successful.
Wayne recently sent me rarely seen photos from a similar concert held at the Somerset Bridge Club in the 1970s, so it was a natural connection for me to show up on Sunday. I was not disappointed.
The band could play soul and jazz classics with their eyes closed because they have performed in numerous venues all over the island for years. Maybe this is a renaissance; Wayne has an excellent voice, Irvin is very passionate and 'Mr Cool' Derek Simons will have you thinking of his Friday night performances at Hubies. Each musician is more than capable of doing solos on their instruments that will not bore you. They need to strongly consider that.
There was a lot to enjoy from the band with songs like "Summertime," "Love is a Masquerade," "Stand By Me," and "The Rose" written by Amanda McBroom. I have been to many concerts where people talk and it is hard to hear the band, but this was a quieter audience who let the band take control of the atmosphere, and this made the musicians really shine.
You can sit and enjoy quite a wide selection of food from and a huge selection of gin and house drinks. There is even a menu that gives you a step by step route for drinking the stuff. I am not a gin drinker, however my Dark-n-Stormy was excellent and so was the thick cheese used on my onion soup. I saw many plates go back empty, and one customer raved about the steak and kidney pie, and another ensured his French fries were drowned in traditional vinegar.
It was then that I realized that this very clean and friendly restaurant was indeed a pub; a long distance from the traditional ones I experienced in England that were smokey and always smelled of ale in the 1970s.
Now back to the band. The area they played in was well lit, as compared to many that are so dark that you might as well stay home because you can't see who is playing. The band kept up a steady stream of music, but it was when they performed "The World is a Ghetto" that Irvin set the pace on drums and the speed was picked up by Derek on guitar to the point where we all thought it was Santana playing and customers from across the path came to see this frenzied crescendo that drove us wild. It was truly worth a standing ovation! Also in the house cheering them on were Bermudian musicians Wency Woolridge and Wendy Flood.
Mark set the pace when we arrived. The kitchen nourished us. Wayne and company entertained us and gave us a sample of the heartbeat of Hamilton, and the waiters were ever present. A great afternoon on Front Street was had by all. No admission charge. Dress is smart casual.


The Classic Micro offers every owner an impressive yet compact interior space which is just perfect for so many uses. With discrete styling and clever configuration this charming building won't be too intrusive into even a small garden space.
Enjoying all the benefits of TuSC construction, this chunky and solid building is a comfortable and delightful space which can be used as home office, studio, library, den or family leisure room.
Within the fully insulated walls, floor and ceiling, the building offers ample integral electrics, complete double glazing and comes carpeted as standard.
A small footprint with such large capabilities, the Micro Smart Garden Office. There's plenty of features that make the Classic Micros interior truly impressive. It's the perfect size for a one person office, you can work comfortably with room to spare. It's done in style too, with a fitted carpet, modern lighting, fully glazed windows and doors, plus electrics, you'll have everything you need. Plus you can personalise the interior with our range of furniture, built to make sure your classic micro is a home from home.
Smart Micros are rarely the same. You can personalise the positioning of the building, the windows, doors, colour, electrics, furniture & carpet, the list goes on. We're here to make a Smart Garden Office that you've designed with us, exactly how you require it.
The Installation is simple. Our team will work hard creating the components of your Smart Classic Micro, and will then install the Micro in just 1 day. Handmade, and hand built, by experts.


facing the fire: What is the Higgs boson of climate research?
What is the Higgs boson of climate research?
That is essentially the question we ended the lunchtime meeting with today.
What is a big question that needs to be answered definitively by climate science? The idea is to provoke a community wide effort, funneling creativity, effort, and resources toward one big problem. The example in particle physics was the Higgs boson and the construction of the large hadron collider. Is there something equivalent in climate research?


text:
Exiled Iranian Royal Sees Chance to End the Islamic Republic
WASHINGTON — Reza Pahlavi concentrates intently on the little cellphone in his hand, scrolling through clips of chanting Iranians and explaining why the protests unsettling his homeland are different this time. Even as the latest reports suggest the unrest may be ebbing, the scion of Persia's 2,500-year-old monarchy believes Iran's people are writing a new future for themselves, and perhaps for their exiled son.
Netanyahu Slams UN 'House of Lies' Ahead of Jerusalem Vote
Israeli Prime Minister Benjamin Netanyahu dubbed the United Nations a "house of lies" on Thursday, ahead of a General Assembly vote on a resolution rejecting US recognition of Jerusalem as Israel's capital.
Moroccan Intellectual Slammed for Denying 'Miracles' in the Quran
TEL AVIV — Moroccan intellectual , human rights activist and secularist Ahmed Assid has met with a storm of anger on social media after claiming that there is no proof of the miracles described in the Quran and for criticizing the larger Muslim world for advancing in science or technology.
14 Oct 2017, 10:34 AM PDT
Donald Trump Plans Call to Fight 'Islamist Extremism' in Speech to Muslims
President Donald Trump will tackle the threat of radical Islamic terrorism in his speech to the Muslim world later today.
Charlie Spiering
Donald Trump's Ambitious First Foreign Trip Features Three of World's Biggest Religions
President Donald Trump leaves for his first foreign trip of his presidency Friday, highlighting three of the world's biggest religions with visits to Saudi Arabia, Israel, and the Vatican City.
Sudan's President Invited by Saudi Arabia to Trump Meeting
Saudi officials close to the king say Sudanese President Omar al-Bashir has been invited to an upcoming summit in the Saudi capital with President Donald Trump and world leaders from across the Muslim world.
Kelsey Harkness: Women's Strikers Ignore Atrocities Throughout the Muslim World
Kelsey Harkness, senior news producer and reporter at the Daily Signal spoke with Breitbart News Daily SiriusXM host Raheem Kassam on Wednesday regarding the hijacking of International Women's Day by America's radical feminists, as detailed in her recent article, "Why It's 'Devastatingly Selfish' For Strikers To Hijack International Women's Day."
Dan Riehl
CHART: U.S. Admits More than TWICE the Number of Migrants from Muslim World than Europe
The United States admits more than twice the number of immigrants from majority-Muslim nations than from countries in the European Union, according to a Senate analysis of Department of Homeland Security data.
Caroline May
Arab Press: We Muslims Curse Europeans as Racists, Then Blow Up Airports
TEL AVIV – In the wake of the Brussels attacks, the Arab press has been awash with explosive articles acknowledging the Muslim world's responsibility for global terror. The views expressed by writers from Kuwait to Jordan to Saudi Arabia represent a brutal reckoning
Pakistani Daily: Islamic State Has No Relation To Islam, Is 'Creation of America And Europe'
TEL AVIV – The leading Pakistani daily accused the U.S. and its allies of creating the Islamic State as an excuse for attacking Muslim countries, MEMRI reported Tuesday. The Urdu-language Roznama Ummat published an editorial titled "Daesh [the Islamic State]
Saudi Commentator Warns Russia: Don't Irritate Muslim World
JAFFA, Israel – Saudi Arabia has ways to influence Russia's Middle East policy other than oil, a high-profile Saudi journalist with close ties to the royal family suggested on Wednesday. In an article published in the London-based Asharq al Awsat, Mshari Elzaydi
3 Feb 2016, 8:36 AM PDT
Kuwaiti Singer Condemns Paris Attacks
Kuwaiti singer Ema Shah has condemned this week's terror attack in Paris against the staff of the Charlie Hebdo newspaper, known for its controversial cartoons.
9 Jan 2015, 12:07 PM PDT


We bring you a modification that opens up a new dimension in Minecraft, in this case the dimension is IceAge and mod name is IceAge Dimension 1.2.5.
This new dimension is based on the film and to access it, we create a portal to the Nether like but instead of obsidian, use snow, and we will open the portal using a new element called "Flint and Snow" instead of the lighter .
How to install IceAge Dimension Mod for Minecraft 1.2.5?
Get ready for the new experience of IceAge for Minecrafters!!


text:
Sanjeev Kotwal MD
Management of Bladder & Prostate Cancer
Robotic Radical Cystectomy
Robotic Intracorporeal Urinary Diversion
Robotic Radical Prostatectomy
Haematuria diagnostics and management
Male LUTS diagnostics and management
Day-case surgery
Royal College of Surgeons of Edinburgh (RCS Ed)
British Association of Urological Surgeons (BAUS)
European Association of Urology (EAU)
St James University Hospital,
The Leeds Teaching Hospitals NHS Trust,
Beckett Street, Leeds LS9 7TF
Consultant website – coming soon!
Twitter: SanjeevKotwal: @urodockotwal
Linkedin: https://www.linkedin.com/in/sanjeev-kotwal-63798278/
Training & background:
Mr Sanjeev Kotwal is a Consultant Urological Surgeon and (Hon.) Senior Lecturer based at St James' University Hospital in Leeds. He obtained his primary medical qualification and post-graduate surgical training in New Delhi, India. After moving to the UK in 2003, he pursued training in urology as a field of his surgical passion and developed his research interest in bladder and prostate cancer. He obtained research degree (MD) from the University of Leeds and has a strong research portfolio with over a dozen published papers.
He obtained his specialist urology and robotic surgery training in Leeds and to further his robotic skills, he undertook clinical visits to following robotic surgery centres of excellence in the United States and Europe.
1) USC Institute of Urology, Los Angeles, USA
2) Roswell Park Cancer Institute, Buffalo, USA
3) Virginia Mason Medical Centre, Seattle, USA
4) Martini Klinic, Hamburg, Germany
In 2015, he was appointed as Consultant Urologist with sub-specialist interest in Pelvic Oncology in Leeds. His main focus of work includes diagnostic work-up/treatment of patients with bladder and prostate cancer.
He performs Robotic Radical Prostatectomy for prostate cancer patients with extended nerve preservation (High Anterior Release or Veil of Aphrodite technique) in suitable patients, for improved post-operative sexual function and urinary continence.
Mr Kotwal is the clinical lead for bladder cancer multidisciplinary team (MDT) and has successfully established the Robotic Cystectomy programme at the Leeds Teaching Hospitals NHS Trust. The introduction of Robotic Cystectomy with construction of Robotic Intra-corporeal Urinary Diversion has allowed significant reduction in post-operative hospital stay, blood transfusion rates, hospital stay and overall recovery time for his bladder cancer patients.
Besides cancer treatment, Mr Kotwal has an interest in the diagnosis of lower urinary tract symptoms (LUTS), prostate problems and Haematuria (Blood in Pee). He is committed to ensure the delivery of a quality service. He is the clinical audit lead for the urology department at SJUH and regularly audits his surgical outcomes by submitting his results to the local and national audits.
Main NHS base:
Leeds Teaching Hospitals NHS Trust


N010877 DEUTSCHES REICH FOREIGNER'S PASSPORT. (Fremdenpass) The Fremdenpass was issued by the German Government for foreigners and "stateless" people. Jewish people where declared "stateless" by Geman law in the 1930's. This passport was issued for a "Stateless" person for domestic travel only and was valid until April 26, 1940. Official stamps show they are from the District Council of Amstetten (lower Austria) with a residency permit until said date. There was an extension until April 25, 1941. The book measures approximately 10cm x 15.5cm with 28 pages. A small black and white photograph can be seen on page three.


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Head Volleyball Coach
Baker University
Baldwin City, Kansas
Graduate Assistant - Soccer
Coaching - Volleyball
Baker University seeks a qualified candidate to fill the role of head volleyball coach. This position is responsible for coaching, teaching, and managing all aspects of the Baker University volleyball team and will be responsible to the director of athletics for the development of a competitive varsity program. The varsity team will compete as a representative of the Heart of America Athletic Conference in the NAIA and will adhere to the guidelines set forth by the NAIA.
Essential Job Functions: •Develop and execute recruitment and retention of quality student-athletes including but not limited to: off-campus evaluation, contracts, organization of on-campus visits, and tryouts. •Build and maintain positive relationships with student-athletes, former team members, alumni, faculty, staff, and the community. •Develop a regular practice schedule and organize practice time to provide both individual and team development. •Manage all aspects of budgeting and fundraising and put together a competitive schedule in line with the budget. •Monitor the academic performance of team members to ensure that eligibility requirements are met. •Monitor, educate, and advise all student-athletes concerning appropriate behavior in the classroom, on the practice and playing fields, and within the campus and community living. •Responsible for inventory, selection, and care of equipment and proper care of university facilities. •Communicate effectively with team members, recruits, athletic administration and coaches, and university faculty and staff. •Maintain a full roster of student-athletes. •Ability to work various hours, including nights and weekends throughout the year for practice, games, and recruiting. •Hire and supervise assistant coaches and graduate assistant coaches. •Work closely with support staff including sports medicine and strength and conditioning for peak performance of the student-athletes.
Acceptable applicants must possess a strong work ethic, excellent organizational skills, a dedication to students, and an interest in pursuing a career in coaching.
Required: Bachelor's degree from an accredited college or university, previous coaching and/or volleyball experience and proven successful recruiting of quality student athletes. Master's degree preferred.
Application Process: To apply, please complete the online application by clicking the orange "Apply Online" button and attach Applicants should submit a cover letter, resume, salary expectations, and list of three references. Documents may also be mailed to Baker University, Human Resources Department, P.O. Box 65, Baldwin City, KS 66006 or by email at employment@wildcat.bakeru.edu. Attachments must be in MS Word or Adobe.pdf formats. Baker University is an Equal Opportunity Employer.
About Baker University
Baker University was founded in 1858 as the first university in Kansas and is respected throughout the region for its academically challenging liberal arts college. The College of Arts and Sciences, a residential campus located 40 minutes southwest of Kansas City, is a strong academic community dedicated to engaging students in the process of learning. Baker University is an Equal Opportunity Employer who welcomes applications from all qualified candidates, especially those who are committed to promoting diversity of culture and of thought.
Connections working at Baker University
https://ncaamarket.ncaa.org/jobs/16076497/head-volleyball-coach


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Q: How are integrals on $\mathbb{R}$ defined? Let a continuous function $f : \mathbb{R \to R}$
Do we define $\int_{-\infty}^{\infty}{f(t)\,dt}$ as:
$$\text{1)}~~~\lim_{x \to \infty}{\int_{-x}^{x}{f(t)\,dt}}$$
Or as just:
$$\text{2)}~~~\int_{-\infty}^{0}{f(t)\,dt}~ + ~\int_{0}^{\infty}{f(t)\,dt} $$
If it's the second case, if $\int_{-\infty}^{\infty}{f}$ is convergent, $\int_{0}^{\infty}f$ is also convergent.
If it's the first, we can say that if $f$ is odd, $\int_{-\infty}^{\infty}{f}$ is always convergent.

A: The second variant does not imply that if $\int_{-\infty}^{\infty} f(x) dx$ converges, then the first sumand has to converge.
We can have the sum of two sequences converge without the sumands converging by themselves.

A: The second. A few equivalent ways to write it:

*

*The limit of $F(a,b):=\int_a^b f(t)\,dt$ over the directed set $(\Bbb R^2,\preceq)$, where $(a,b)\preceq (c,d)\equiv a\le b\land c\ge b$

*The (extended) real number $L$ such that, for all sequences $a_n, b_n$ such that $a_n\to-\infty$ and $b_n\to \infty$, $\lim_{n\to\infty}\int_{a_n}^{b_n} f(t)\,dt=L$.

redpajama_set_name: RedPajamaStackExchange


" For the art of the icon is ultimately so to transform the person who moves towards it that he no longer opposes the worlds of eternity and time, of spirit and matter, of the Divine and the human , but sees them as united in the one Reality, in that ageless image-bearing light in which all things live, and move and have their being "
Ann organises and teaches annual classes at Oare Village Hall, would-be participants can contact Ann by clicking here.
Ann organises workshops in Lesvos for her Russian teachers, those interested may contact her by clicking here to be included on the waiting list.
Ann Welch has always had an interest in medieval art and design .
She worked as a display artist for the iconic firm Liberty of London from where she developed her love of fabric design, and it was from this period of her life that her interest was peeked in the art and history of the Byzantines.
This interest became more developed during her travels in Greece .
She started her studies in Orthodox iconography whilst on the island of Lesvos due to instructions received in a dream. She inquired of the local priest where she could learn and he sent her to her first teacher Kostas Skordelis who trained as an iconographer in Mount Athos.
In New York she attended classes in Byzantine Art Technique with Barbara Meise, a restorer at the Cloisters Museum NYC, after which she attended the classes of Vladislav Andreyvev at the School of Sacred Art, part of New York University. Over the years she has continued studies with Sergei Taracyan, Elena Antonova, Stephane Rene (www.copticiconography.org), Aidan Hart (www.aidanharticons.com) and Theodoros Papadopoulos (www.theodoreicons.com).
Whilst living in Rochester UK she was given the opportunity to introduce the people of Medway to this Sacred Art , the first course on the subject at an Adult Education Institution in UK. Iconography classes are often not accessible to those on a lower income and for those suffering from debilitating disease and Ann felt this was important. She did this for 15 years and also started a group in Swale at Oare. From these groups others have evolved such as the group in Higham and Amanda de Pulford's classes at Minster Abbey in Thanet. For those students who have a keen interest she is able to direct them to masters in the field.
In 2009 she conceived, curated the ' Divine Dimensions' installation at St Peters Church , Oare. This project was a recipient of a Heritage Lottery Fund Grant . An Iconostasis was erected in the place where the 17 th century rood screen once existed and international Iconographers were invited to display their work upon it. The church, for three weeks of the Canterbury Festival had the appearance of an Orthodox church complete with the scent of basil which volunteers had grown over the summer to fill the porch . The show which was opened by Robin Cormack could not have taken place without the support of Rev Carolin Clapperton, Amanda De Pulford, Emma Daniel, Lucie Neame and many other wonderful volunteers. There were many events and speakers and services from three denominations, the first being Vespers from the Orthodox Eucharistic Community of St Theodore, himself a Greek Archbishop of Canterbury presided over by Arch Priest Father Alexander Fostiropoulos.
Ann's icons are to be found in various churches in Kent, Rochester Cathedral where her work is featured in two published guides and on the island of Lesvos, Greece. She was featured in an article about her work in a Slovakian publication. ' Aside from the Tumult' was an article by Ann published in ' The Tablet' in 2010.
She is an active member of The British Association of Iconographers and participated with members of the Prosopon School at the 'Star of Bethlehem ' exhibition at Pushkin House, the Russian Cultural Centre, London. She was interviewed for the Mytilene Television station and was featured in ' Country Ways ' in their programme of Oare.