HomeMy WebLinkAbout1994-06-28 94-314 ORDERCOUNCIL ACTION
Date: Sone 38 1994
Item No. 94-314
Item/Subject: PUBLIC REARING - COUNCIL ORDER DESIGNATING B.I.A. NNNICIPAL
DEVELOPMENT DISTRICT, TM INCREMENT FINANCING DISTRICT AND
STATE TAX INCREMENT FINANCING DISTRICT
Responsible Department: Community and Economic Development
A public hearing regarding the creation of a Municipal Development
District is required prior to consideration of the Order.
See attached Memo for additional information.
Associated Information
Legal Approval:
City Manager
Finance Director
City Solicitor
Introduced For
Passage
_ First Reading Pageof
Referral
ca -form
�tmen
Manager's
Comments:
Associated Information
Legal Approval:
City Manager
Finance Director
City Solicitor
Introduced For
Passage
_ First Reading Pageof
Referral
ca -form
c.o. 94-314
Asuped to Coumcdor as pMTT80
CITY OF BANGOR
Designating B.I.A. Municipal Development District
(TITLE.)Til¢Tt.............._ a Add Tax -Increment 73nstcing.. District and
State Tax Increment Financing District and Adopting
a Development Program for the District
By the City C Usmt m{the City OfBmmpmr.
ORDERED,
THAT WHEREAS the City of Bangor is authorized pursuant to
Chapter 207 of Title 30-A of the Maine Revised Statutes,
a
amended, to designate specified areas within the City as s
Municipal Development District and Tax Increment Financing District
and a State Tax Increment Financing District and to adopt a
Development Program for such District; and.
WHEREAS, there is a need for industrial development in
the City of Bangor; and
WHEREAS, the General Electric Company intends to expand
its existing manufacturing operations within the proposed Municipal
Development District and Increment Financing District and State Tax
Increment Financing District (individually and collectively the
^District'); and -
WHEREAS, there is need to provide n and continuing
employment opportunities for the citizens ofBangor and the
surrounding region; to improve and broaden the tax base of the City
of Bangor;and to improve the general economy of the City of
Bangor, the surrounding region and the State of Maine; and
WHEREAS, the expansion will provide employment
opportunities to the citizens of Bangor and the surrounding region;
improve and broaden the tax base in the City of Bangor and improve
the economy of the City of Bangor and the State of Maine; and
WHEREAS, there is need to encourage the expansion,
improvement and continuation ofmanufacturing operations through
theestablishment of Municipal Development Districts and Tax
Increment Financing Districts and State Tax Increment Financing
Districts in accordance with the provisions of Chapter 207 of Title
30-A; and
WHEREAS, the City has contemporaneously herewith held a
public hearing on the question of establishing the District in
accordance with the requirements of 30-A M.R.S.A. 55253, upon at
least ten (10) days prior notice published in a newspaper of
general circulation within the City; and
WHEREAS, the City desires to designate the B.I.A.
Municipal Development District No. 1, a Tax Increment Financing
District and State Tax Increment Financing District and adopt a
Development Program for such District; and
wHFREAs, it is expected that approval will be sought and
obtained from the Maine Department of Economic and Community
Development, approving the designation of the District and the
adoption of the Development Program for the District;
NOW, THEREFORE, BE IT HEREBY ORDERED BY THE BANGOR CITY
COUNCIL THAT:
Section 1. The City hereby finds and determines that:
(a) At least 25%, by area, of the real property within
the District, as hereinafter designated, i suitable for industrial
sites as defined in 30-A M.R.E.A. §5253; is
(b) The total area of the District does not exceed 2k of
the total acreage of the City and the total area of all development
districts within the City (including the District) does not exceed
sk of the total acreage of the City; and
(C) The aggregate value of equalized taxable property of
the District as of April 1, 1994 does not exceed 5k of the total
value of equalized taxable property within the City as of April 1,
1994; and
(d) The aggregate value of indebtedness financed by the
proceeds from tax increment financing districts within Penobscot
County, including the proposed District, does not exceed $50
million; and
(e) The City expecte that the Development Program will
be completed within five years of the designation of the District
by the Department of Economic and Community Development; and
(f) The designation of the District and pursuit of the
Development Program will generate substantial economic benefits for
the City, Stateand its residents, including employment
opportunities, broadened and improved tax base andcanomic
stimulus, and therefore constitutes a good and valid public
purpose.
Section 2. Pursuant to Chapter 207 of Title 30-A of the
Maine Revised Statutes, as amended, the City hereby designates the
H.I.A. Municipal Development District No. 1, Tax Increment
Financing District and State Tax Increment Financing District
designated and described as more particularly set forth in the
"CITY OF BANGOR, MAINE, B.I.A. MUNICIPAL DEVELOPMENT DISTRICT NO.
1, TAX INCREMENT FINANCING DISTRICT AND STATE TAX INCREMENT
FINANCING DISTRICT AND ADOPTION OF THE DEVELOPMENT PROGRAM"
presented to the City Council in the form attached hereto and such
Development Program is hereby incorporated by reference into this
Order as the Development Program for the District.
Section 3. Pursuant to the provisions of 30-A M.R.S.A.
55254, the City hereby adopts the following statement of the
percentage of Assessed Value to be retained by the City for
purposes of said Section 5254:
Fiscal Year
Percentage Retained
Percentage Retained
Ended June 30
Real Estate
Personal Property
1994
100%
Sot
1995
100%
5ok
1996
100%
Sok
1997
look
sot
1998
loot
50k
1999
look
50k
2000
100%
sot
2001
loot
Sok
2002
loot
Sot
2003
look
50t
2004
loot
Sok
2005
loot
5ok
2006
loot
Sot
2007
100%
504
2008
look
sot
2009
loot
50k
2010
l00%
50k
2011
100%
sot
2012
100%
sot
2013
look
Sot
2014
loot
Sot
If at any time during. the term of the District the
captured assessed value increases by reason of revaluation, the
maximum amount of retained captured assessed valueshall increase
n proportion to the increase in assessed value attributable to
such revaluation, it being the intent of the City that the retained
tax increment from the captured assessed value shall remain at a
level at least equivalent to the dollar values specified in the
Development Program over the life of the District.
2.
3.
5.
• City interest rate 2 points below bank rate, but not less
than 6.58 (estimated to be between 6.58-]8)
• Fixed rate for initial 5 years. Bate is adjuatable for 5
year terms for the remainder of terns. City rate will be
adjusted to reflect 2 point spread with back financing
• City will undertake construction of Polk Street extension
to Maine Avenue (see attached map) - the coat of the project
will be charged to the GE project (paid for by GE)
III. GENERAL LB&SE TEAMS
Lease Term - 20 years.
GE. releases Building 466 to City and takes over Building 487
(when City secures control from Guard).
GE continues "base lease' -payment for Buildings 487/488/489.
This amount is $9,566.33 per month, which includes amount to
amortize City investment in Building 466, which was made i
1987-88. The base lease will be adjusted upwards by 58 in
1999, 2004, 2009, and 2014. -
GE has right to pay down some or all of the principal an
Target and City financing. This would reduce rental
payments accordingly.
GE has purchase option for Buildings. If this option is
exercised, the following guidelineswouldbe used to
determine value:
(a) Land will be leased at market rate (108 of value
annually).
(b) Buildings would be purchased at market value.
Buildings would be valued based on original condition
(GE's. leasehold improvements and improvementsfinancedby higher rent payments would not be used in
determining value). I -
(c) Ge would reimburse City -Target for all outstanding
principal for improvements made since 1969.
GE will have first right Of refusal on land lying between
expansion area and Maine Avenue.
For the time frame between 1/1/93 to 12/31/94, the following
terms shall apply:
(a) If Building 482 is occupied by GE, rent will be $1,000
per month.
W
(b) If City occupies Building 466, GE shall be given
rental credit of $1,000 per month.
0. City will make funds available to GE immediately after the
lease is negotiated. Interest will be charged at 6.56 and
accrue until January 1994 when the project will be
completed.
emw\vmeux.e t✓v✓m� -
3
(1) Financing for the $7.5 Million expansion of Building
#273, a City -owned building, will be provided by Bangor
Target area Development Corporation through a loan from
Fleet Back of Maine. Theloan will be repaid by G.B.
through lease payments over a 20 .year lease period.
(2) G.E. will fund the projected $20 Million investment in
machinery and equipment.
(3). The City will enter into a Credit Enhancement Agreement
with Target which will provide that, for a 20 year
period, the City will make available one hundred percent
of the incremental value of real property in the
District, and fifty percent of the incremental value of
personal property in the District. The City will also
provide twenty-five percent of the state tax increment
for a period of ten years. These funds will be used by
Target to pay debt service on monies borrowed from Fleet
Bank. As a result, G.E. lease payments will be reduced.
If approved, the proposed project will provide the means by
which G.E. can expand its manufacturing capabilities and make
additional investment in Bangor. .The. TIF/STIP package will also
provide attractive financing which will assist G.S. in remaining
competitive and in retaining and expanding its Bangor operations.
it should be noted that following municipal approval, the
TIF/STIF Development program will be forwarded to the State
Department of Economic and Community Development for approval.
During the next month, the City will also be working with G.E. on
amending the existing building leases in order to incorporate the
proposed expansion.
The City of Bangor, the Greater Bangor region, and the entire
State will benefit from increased property tax revenues (projected
W be over $4 Million during the next 20 years), a projected 100
good paying, high quality job opportunities, and an additional
payroll of over $3 Million per year which will create significant
Income and sales tax revenues for the State of Maine.
we believe that this project represents an excellent
opportunity for General Electric, the City of Bangor, and the State
of Maine to continue the partnership which has encouraged the
continued expansion of G.E.Is manufacturing operations in Bangor.
ARG/jp
emu\�a.a< ls,xa,so
94-314
Asamedto Counolm Sullivan]une 28,1994
,4 CITY OF BANGOR
(TITLE.) (jorber. -lo ignaana Tax -.A Municipal Development District
------Increment Financing Dist'ct"-and
State Tax Increment Financing District and Adopting
a Development Program for the District
BY the GV Coamit Of MW aty ofDn .
ORDER®,
TUT WHEREAS, the City of Bangor is authorized pursuant to
Chapter 209 of Title 30-A of the Maine Revised Statutes, as
ended, to designate specified areas within the City as a
Municipal Development District and Tax Increment Financing District
and a State Tax Increment Financing District and to adopt a
Development Program for such District; and
WHEREAS, there is a need for industrial development in
the City of Bangor; and
WHEREAS, the General Electric Company intends to expand
its existing manufacturing operations within the proposed Municipal
Development District and Increment Financing District and State Tax
Increment Financing District (individually and collectively the
^District')) and
WHEREAS, there is a need to provide new
and continuing
employment opportunities for the citizens ofBangor and the
surrounding region; to improve and broaden the tax base of the City
of Bangor; and to improve the general economy of the City of
Bangor, the surrounding region and the State of Maine; and
WHEREAS, the expansion will provide employment
opportunities to the citizens of Bangor and the surrounding region;
improve and broaden the tax base in the city of Bangor and improve
the economy of the City of Bangor and the State of Maine; and
WHEREAS, there is a need to encourage the expansion,
improvement and continuation of manufacturing operations through
the establishment of Municipal Development Districts and Tax
Increment Financing Districts and State Tax Increment Financing
Districts in accordance with the provisions of Chapter 207 of Title
30-A; and
In CITY COUNCIL
.lune 38. 1994
Passed as Amended by
Substitution by Unanimous Vote
CIT lr�-
94-314
ORDER
Title, Designating B.I.A. Municipal Devel
District NO. t and Tax Increment Financing
and State I. Increment Financing District
srid'tlie'SCaCe Test 1H Fdevrc TiH Reek U grog
.................................
A Feed to
SULLIVAN
.......................................
Councilman
taV_,
94-314
WHEREAS, the City has contemporaneously herewith held a
public hearing on the question of establishing the District in
accordance with the requirements of 30-A M.R.S.A. 55253, upon at
least ten (10) days prior notice published in a newspaper of
general circulation within the City; and
WHEREAS, the City desires to designate the H.I.A.
Municipal Development District No. 1, a Tax Increment Financing
District and State Tax Increment Financing District and adopt a
Development Program for such District; and
wNEREAs, it is expected that approval will be sought and
obtained from the Maine Department of Economic and Community
Development, approving the designation of the District and the
adoption of the Development Program for the District;
NOW, THEREFORE, BE IT HEREBY ORDERED BY THE BANGOR CITY
COUNCIL THAT:
Section 1 The City hereby finds and determines that:
(a) At least 25%, by area, of the real property within
the District, as hereinafter designated, is suitable for industrial
sites as defined in 30-A M.R.S.A. 55253; and
(b) The total area of the District does not exceed 2% of
the total acreage of the City and the total area of all development
districts within the City (including the District) does not exceed
5£ of the total acreage of the City; and
(c) The aggregate value of equalized taxable property of
the District as of April 1, 1994 does not exceed 5t of the total
value of equalized taxable property within the City as Of April 1,
1994; and
(d) The aggregate value of indebtedness financed by the
proceeds from tax increment financing districts within Penobscot
County,ncluding the proposed District, does not exceed $50
million; and
(e) The City expects that the Development Program will
be completed within five years of the designation of the District
by the Department of Economic and Community Development; and
(f) The designation of the District and pursuit of the
Development Program will generate substantial economic benefits for
the City, State and its residents, including employment
opportunities, broadened and improved tax base and
economic
stimulus, and therefore constitutes a good and valid public
purpose.
94-314
Section 2 Pursuant to Chapter 207 0£ Title 30-A of the
Maine Revised Statutes, as amended, the City hereby designates the
B.L.A. Municipal Development District No. 1, Tax Increment
Financing District and State Tax Increment Financing District
designated and described a e particularly set forth in the
"CITY OF BANGOR, MAINE, B.I.A. MUNICIPAL DEVELOPMENT DISTRICT NO.
1, TAX INCREMENT FINANCING DISTRICT AND STATE TAX INCREMENT
FINANCING DISTRICT AND ADOPTION OF THE DEVEWPMENT PROGRAM"
presented to the City Council in the form attached hereto and such
Development Program is hereby ieorporated by reference into this
Order as the Development Program for the District.
Section 3. Pursuant to the provisions of 30-A M.R.S.A.
55254, the City hereby adopts the following statement of the
percentage of Assessed Value to be retained by the City for
purposes of said Section 5254:
Fiscal Year
Percentage Retained
Percentage Retained
Ended June 30
Real estate
Personal Pronerty
1994
look
50%
1995
look
50%
1996
lout
50%
1997
look
50%
1998
look
50k
1999
look
50%
2000
l00%
50k
2881
look
50%
2002
look
sot
2003
look
50k
2004
look
50k
2005
loot
50k
2006
1001
50k
2009
look
sok
2008
look
50%
2089
look
Sok
2010
100%
59k
2011
1004
sot
2012
100%
50k
2013
100%
sok
2014
loot
sot
If at any time during the term of the District the
captured assessed value increases by reason of revaluation, the
maximum amount of retained captured assessed valueshall increase
n proportion to the increase in assessed value attributable to
such revaluation, it being the intent of the City that the retained
tax inent from the captured assessed value shall remain at a
level ate least equivalent to the dollar values specified in the
Development Program over the life of the District.
Section 4. Pursuant to the provisions of 30-A M.R.S.A.
55254-A(2)(B), the City desires to retain twenty-five percent (25&)
of the state tax increment generated by G.E. within the District.
Section S. The City Manager be, and hereby is,
authorized, empowered and directed to submit the proposed
designation of the District and the proposed Development Program
for the District to the State of Maine Department of Economic and
Community Development ("OECD") for review and approval pursuant to
the requirements of 30-A M.R.S.A. §45253 (1)(F) and 5254-A
(1-A)(D); provided, however, that the City Manager is authorized,
at his discretion, to submit the designation of the District on a
bifurcated basis as separate applications for a municipal
cipal tax
increment financing district only and for a state taxincrement
financing district only. The separate applications may be
submitted by the City Manager simultaneously or at different times,
as he may deem appropriate. The application may also be bifurcated
following submission on a consolidated basis.
Section 6. The foregoing designation of the District and
the adoption of the Development Program for the District shall
automatically become final and shall take full force and effect
upon receipt by the City of approval of the designation of the
District in adoption of the Development Program by the Department
of Economic and Community Development, without requirement of
further action by the City of Bangor.
Section ]. The City Manager be and hereby is authorized
and directed to enter into the Credit Enhancement Agreement
contemplated by the Development Program, in the name
of and o
behalf of the City, such agreement to be r such form and to
contain such terms and provisions, not inconsistent with the
Development Program, as the said City Manager may approve, his
approval to be conclusively evidenced by hie execution thereof.
DATED: June 28, 1994
Section 4. Pursuant to the provisions of 30-A M.R.S.A.
55254 -A (2) (B) , the City desires to retain twenty-five percent (25k)
of the state tax increment generated by G.E. within the District.
Section 5 The City Manager be, and hereby
authorized, empowered and directed to submit the proposed
designation of theDistrict and the proposed Development Program
for the District to the State of Maine Department of Economic and
Community Development ('DECD") for review and approval pursuant to
the requirementsof 30-A M.R.S.A. §§5253 (1)(P) and 5254-A
(1-A)(D); provided, however, that the City Manager is authorized,
at his discretion, to submit the designation of the District on a
bifurcated basis as separate applications for a municipal tax
increment financing district only and for a state tax increment
financing district only. The separate applications may be
submitted by the City Manager simultaneously or at different times,
s he may deem appropriate. The application may also be bifurcated
following submission on a consolidated basis.
Section 6. The foregoing designation of the District and
the adoption of the Development Program for the District shall
automatically become final and shall take full force and effect
upon receipt by the City of approval of the designation of the
District in adoption of the Development Program by the Department
of Economic and Community Development, without requirement of
further action by the City of Bangor.
Section v. The City Manager be and hereby is authorized
and directed to enter into the Credit Enhancement Agreement
contemplated by the Development Program, in the name of and on
behalf of the City, such agreement to be in such form and to
contain such terms and provisions, not inconsistent with the
Development Program, as the said City Manager may approve, his
approval to be conclusively evidenced by his execution thereof.
Section a The City Manager be and hereby is authorized
and empowered, at his discretion, from time to time, to make such
revisions to the Development Program for the District as the City
Managerdeems reasonably necessary or convenient in order to
facilitate the process for review and approval of the District by
the Department of Economic and Community Development, or for any
other reason, so long as such revisions are not inconsistent with
these resolutions the basic Structure and intent of the
Development Program.r
DATED: June 28, 1994
'' 94-314
MEMDRANDUM
To: Bangor City Councilors
Edward A. Barrett, City Manager
From: Kenneth R. Gibb, Director,
Dept. of Community d Economic Development
Date: June 24, 1994
Re: Proposed BIA Municipal Development District E1
At Tuesday evening's City Council meeting there are two items
scheduled that relate to the creation of a Municipal Development
District at Bangor International Airport. These items aret
(1) A Public Hearing on the proposed formation of the BIA
Municipal Development District #I.
(2) A Council Order which creates the Development District
and adopts a Tax Increment Financing and State Tax
Increment Financing Development Program for the District.
As you know, G.E. Bangor has been considering another
expansion of its Bangor facilities'. The latest proposed project
would result in G.E. manufacturing another steam turbine component,
diaphragms, at the Bangor plant. The following briefly describes
the proposed project:
(1) A 62,000 square foot building expansion of Building $273
which is located on Florida Avenue (near Maine Avenue).
(2) An investment of approximately $20 Billion by G.B. in
machinery and equipment over the next two years.
(3) Creation of approximately 100 additional jobs over the
next two years.
In order to ensure that G.B. Bangor is in a competitive
position to be awarded the additional turbine manufacturing work
and in recognition that G.E. is involved in an extremely
competitive world market, the City has been working with the State
Department of Economic and Co®unity Development t0 develop
incentives which will attract additional G.E. investment to Bangor.
An Important part of this package is the creation of a Tax
Increment Financing (TIP) District and a State Tax Increment
Financing .(STIP) District. The following describes major
components of the TIP/STIF package:
11
and S ... he,* Ruerrr
LA
OHDEH, Halep}}egieg ENe Batryer Z...asba' - A4sp$et Vccipal Development
District No.1 j Tax Increment Financing kevm; o nt ceugeew and State -
Tan Increment Financing Sao ai-V, At B anprbm and Adapting a Development
F1 TTe[egare. -
THE CITYvC0
TUNE 24, 1994
TO THE IQ w OF 9le
CITY COUNCIL,
Notice is hereby
Elven that especial mating of
rho City
Council will be TQC in
the Council Area,
City Hall. Bangor._
TUESDAY, .NNE 28, 1994
at 7:00
T 'clock P.M.
Far SPECIAL KRETING
- COUNCIL ORDER 94-314
OHDEH, Halep}}egieg ENe Batryer Z...asba' - A4sp$et Vccipal Development
District No.1 j Tax Increment Financing kevm; o nt ceugeew and State -
Tan Increment Financing Sao ai-V, At B anprbm and Adapting a Development
F1 TTe[egare. -
THE CITYvC0
PW,
dW
Onto R. MJJ1.JULI 9199 Mend W. Auto
Gaseous"
enw DEDEPARTMENT Cwnmvikwffner
a MJY.. 8." US6
ECONOMIC AND COMMUNIST DEVELOPMENT - Wail
193 see Steel
slate Nom station 59
AuguW, Same sar
July 11, 1994
Mr. Edward A. Barrett, City Manager
City of Bangor
73 Harlow Harlow Street
Banger, Maine 04401
Dear Mr. ett: (/ I
The Maine Department of Economic and Community Development has
reviewed and accepted the City of Bangor's application to create the
B.I.A. Municipal Development District No. 1 Tax Increment Financing
Development Program, effective today. The City of Bangor is authorized to
capture increased assessed value at the rate of up to 100 percent per year
on real estate property and up to 50 percent per year on personal
Property, with the tax increments arising therefrom to be used expressly
for the activities defined in the Development Program section of the
application submitted on June 30, 1994. Me actual amount to be captured
annually shall be limitedasset forth in the Financial Plan of the
application. ,
This approval is contingent upon our understanding that the tax
increment will be held in the farm of a Development Sinking Fund Account
which will be used expressly for the repayment of the principal and
interest on any notes, bonds, or other forms of indebtedness issued to
fund the activities described in the Development Program section of the
application. it is understand that any changes in the Development
Program, as defined in the application, will require an amendment to the
application.
It is further understood that the City of Bangor desires to have the
retained tax increment from the captured assessed value, supplemented by
lease payments from General Electric, be sufficient to pay 100% of the
principal and interest on any notes, bonds or other forms of indebtedness
issued by the Bangor Target Area Corporation to pay for the Development -
Program, as provided in the City's application to this Department.
Further, a revaluation within the City could adversely affect the amount
of tax increment available for this purpose.
Borism Dessopmenl
181 Stele Slnel
Haw House SmNon 59
Angola , Maine 04333
ATM -3153
FAX An IH -2861
Constantly Ovelopmenl
T nnsm
219 Counts SIItt1
189 SYIe Stat
Mae Mom Stalin 130
Stale Nouse Season $9
Atlanta, Maine east
Assets, Maim Stale
2%-6146800
VD -281 510
FAX 2016H 810
FAX 041-10 KH
Edward A. Barrett
July 11, 1994
Page Two
Therefore, the Department agrees that if at any time during the
approved life of the District the assessed value of the new investment
within the District increases by reason of a revaluation, the maximum
amount of captured assessed value designated in this letter shall, subject
to review and notification by the Department as provided below, be
recalculated to increase in proportion to the increase in assessed value
attributable to such revaluation as provided in the City Council's
resolutions approving the District. The city of Bangor shall notify the
Department of Economic and Community Development in writing of any such
increase due to a revaluation and shall provide the Department with
sufficient information supporting its calculation of the increase within
30 days of such revaluation. The Department shall review the City of
Bangor's calculation and to the extent that it finds on the basis Of such
review that the increase in such assessed value is due to a revaluation,
it will notify the City and the State Tax Assessor of the increase in
maximum designated captured assessed value for the District.
The project must be completed within five years. As this threshold
is met, please inform me of your compliance. This authorisation remains
in effect until the notes, bonds, or other forms of indebtedness are
retired. If for any reason the City of Bangor decides to forfeit this
designation, the City must notify the Department of Economic and Community
Development.
This approval is limited to the designation of the B.I.A. Municipal
Development District No. 1, Tax Increment Financing District, and does not
include State Tax Increment Financing District designation. Following the
successful resolution of certain questions pertaining to the specifics of
the State Tax Increment Financing program contained within the
application, approval will be provided separately.
incerelly,,, ,,, yn
W �
Michael W. Aube
Commissioner
cc: Senator John Baldacci
Representative Mary Sullivan
Representative Julie Winn
Representative Jane Sari
Representative Sean Faircloth
Representative Hugh Morrison
John LaFaver, State Tax "Sesser
Christopher Howard, Esq.