The forestland classification (FLC) as maintained by the Department of Revenue for the purposes of tax assessments (DOR) (ORS 321.348). According to DOR this data has not been updated in several years (per Thom York, 2022).
<DIV STYLE="text-align:Left;"><P STYLE="text-align:Center;font-weight:bold;font-size:16ptmargin:0 0 0 0;"><SPAN><SPAN>Forestland Classification Map Capture Project</SPAN></SPAN></P><P /><P STYLE="font-weight:bold;font-size:16ptmargin:0 0 0 0;"><SPAN><SPAN>Project Leader: Pam Overhulser, Department of Revenue, PTD Timber Unit</SPAN></SPAN></P><P STYLE="font-weight:bold;font-size:16ptmargin:0 0 0 0;"><SPAN><SPAN>Shapefile Creator: Mike Allen, Department of Revenue, PTD, Cadastral Unit</SPAN></SPAN></P><P /><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>The forestland classification (FLC) map books were first created for western Oregon Counties in the 1960’s after the tax treatment of timber and land were separated. The assignment of forestland classes was given to the Department of Revenue (DOR) (ORS 321.348). Much of the forestland in western Oregon was classified in the 1960’s by the DOR. Classifications for the reforestation lands were added to the map books in the 1990’s and for the WOSTOT conversion lands in the early 2000’s. In addition, changes to the original map books have been made for individual tax lot classifications, single quarter-quarter reclassifications, and several County reclassification projects. </SPAN></SPAN></P><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Paper copies of the map books were created in the 1960’s and distributed to the DOR timber units and to each western Oregon County. Changes or additions to a County’s classifications were intended to be made at both the County and DOR simultaneously. Recently, after inspecting County and DOR versions, it became apparent that the County and DOR map book classifications are no longer consistent. </SPAN></SPAN></P><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>As part of this project, the DOR has reconciled FLC differences between the DOR map books and the County map books. Additionally, the project is designed to capture the FLC into two digital formats: a tif image of each township in the map books and a GIS shapefile for each County. </SPAN></SPAN></P><P STYLE="font-size:16ptmargin:0 0 0 0;"><SPAN STYLE="font-weight:bold;"><SPAN>Project Goals:</SPAN></SPAN></P><OL STYLE="margin:0 0 0 0;padding:0 0 0 0;"><LI STYLE="margin:0 0 0 24;"><P STYLE="font-weight:bold;font-size:16ptmargin:8 0 8 0;"><SPAN><SPAN>Reconcile DOR and County FLC versions – [Complete]</SPAN></SPAN></P></LI></OL><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Each western Oregon County provided to DOR a copy of their FLC. DOR made a reconciled map book version by:</SPAN></SPAN></P><OL STYLE="margin:0 0 0 0;padding:0 0 0 0;"><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Adding to the DOR book any classifications that were in the County book that were not in the DOR book. </SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Resolving discrepancies in classifications with the County.</SPAN></SPAN></P></LI></OL><OL STYLE="margin:0 0 0 0;padding:0 0 0 0;"><LI STYLE="margin:0 0 0 24;"><P STYLE="font-weight:bold;font-size:16ptmargin:0 0 8 24;"><SPAN><SPAN>Create a tif image file for each township – [Complete]</SPAN></SPAN></P><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Using the reconciled map books for each western Oregon County, each township was scanned into a tif image file.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 24;"><P STYLE="font-weight:bold;font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Create a GIS layer of the FLC for each County – [In Process]</SPAN></SPAN></P></LI></OL><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>The process to create the GIS shapefile is as follows: </SPAN></SPAN></P><OL STYLE="margin:0 0 0 0;padding:0 0 0 0;"><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>The PLSS template used to create the polygon shapefile was from the Oregon Water Resources Department (WRD). WRD created a geodatabase from the BLM PLSS, for all townships in their layer, and made divisions of the townships not in the BLM layer.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>If a County has a PLSS layer they have developed that best coincides with other GIS layers, DOR will use that as the PLSS template from which to make the FLC shapefile.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>The tif image of the reconciled FLC version was used to attribute the PLSS polygons. </SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Each section’s interior PLSS lines were adjusted to coincide with ORMAP.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Most water polygons in the base PLSS were removed and replaced with PLSS the overlying lines.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>If adjacent 40-acre polygons were the same FLC, the interior line was not adjusted to match ORMAP.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>The County was contacted to resolve issues of spatial display.</SPAN></SPAN></P></LI><LI STYLE="margin:0 0 0 48;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>Quality control was accomplished by a second person in the Cadastral Unit’s review of the classifications in the shapefile.</SPAN></SPAN></P></LI></OL><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN><SPAN>When each County’s shapefile is complete, it will be delivered to the County.</SPAN></SPAN></P><OL STYLE="margin:0 0 0 0;padding:0 0 0 0;"><LI STYLE="margin:0 0 0 24;"><P STYLE="font-size:16ptmargin:0 0 8 0;"><SPAN STYLE="font-weight:bold;"><SPAN>Develop an update and maintenance process to keep the Counties’ and DOR’s FLC consistent.</SPAN></SPAN></P></LI></OL><P STYLE="font-size:16ptmargin:0 0 8 24;"><SPAN STYLE="font-weight:bold;"><SPAN> </SPAN></SPAN><SPAN><SPAN>The DOR will develop a process in collaboration with the Counties to keep the digital image files and the GIS shapefiles consistent between the Counties and DOR. A determination of the official master record will be made. A process for convenient and efficient sharing the master record will be developed.</SPAN></SPAN></P><TABLE STYLE="margin:0 0 0 0;"><TBODY><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>Forestry SITE Class</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P /></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>100 Year Site Index</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>50 Year Site Index</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>DOR   F-CLASS</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>Site I</SPAN></SPAN></P></TD><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>I +</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>210</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>155</SPAN></SPAN></P></TD><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FA</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>205</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>152</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>I</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>204</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>151</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>195</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>145</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>I -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>194</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>144</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>186</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>139</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>Site II</SPAN></SPAN></P></TD><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>II +</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>185</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>138</SPAN></SPAN></P></TD><TD ROWSPAN="4" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FB</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>175</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>131</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>II </SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>174</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>130</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>165</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>124</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>II -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>164</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>123</SPAN></SPAN></P></TD><TD ROWSPAN="4" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FC</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>156</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>118</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>Site III</SPAN></SPAN></P></TD><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>III -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>155</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>117</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>145</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>110</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>III </SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>144</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>109</SPAN></SPAN></P></TD><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FD</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>135</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>102</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>III -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>134</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>101</SPAN></SPAN></P></TD><TD ROWSPAN="4" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FE</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>126</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>96</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>Site IV</SPAN></SPAN></P></TD><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>IV +</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>125</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>95</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>115</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>89</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>IV -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>114</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>88</SPAN></SPAN></P></TD><TD ROWSPAN="4" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FF</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>105</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>81</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>IV -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>104</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>80</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>96</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>74</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>Site V</SPAN></SPAN></P></TD><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>V +</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>95</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>73</SPAN></SPAN></P></TD><TD ROWSPAN="6" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>FG</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>85</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>67</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>V</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>84</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>66</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>75</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>59</SPAN></SPAN></P></TD></TR><TR><TD ROWSPAN="2" STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;font-weight:bold;margin:0 0 0 0;"><SPAN><SPAN>V -</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>74</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>58</SPAN></SPAN></P></TD></TR><TR><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>65</SPAN></SPAN></P></TD><TD STYLE="padding:0 8 0 8;"><P STYLE="text-align:Center;margin:0 0 0 0;"><SPAN><SPAN>50</SPAN></SPAN></P></TD></TR></TBODY></TABLE><DIV><P><SPAN /></P></DIV></DIV>
[]
nan
nan
nan