Amendment ASA2-AB245

AB245-ASA2,63,17 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, municipal ordinance, or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB245-ASA2,145 Section 145. 77.77 (3) of the statutes is amended to read:

AB245-ASA2,64,3 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

AB245-ASA2,146 Section 146. 77.78 of the statutes is amended to read:

AB245-ASA2,64,12 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB245-ASA2,147 Section 147 . 77.84 (1) of the statutes is amended to read:

AB245-ASA2,64,21 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB245-ASA2,148 Section 148 . 78.55 (1) of the statutes is amended to read:

AB245-ASA2,64,24 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB245-ASA2,149 Section 149. 79.015 of the statutes is amended to read:

AB245-ASA2,65,4 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.

AB245-ASA2,150 Section 150. 79.02 (2) (b) of the statutes is amended to read:

AB245-ASA2,65,11 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04, 50 percent of the municipality's or county's estimated payments under s. 79.036, and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.

AB245-ASA2,151 Section 151. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended to read:

AB245-ASA2,65,17 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

AB245-ASA2,152 Section 152. 79.036 of the statutes is created to read:

AB245-ASA2,65,22 79.036 Supplemental county and municipal aid. (1) (a) Beginning with the distributions in 2024, each county shall receive in each year a payment from the supplemental county aid account under s. 25.491 (2) equal to 15 percent of the amount received by the county in 2024 under s. 79.035.

AB245-ASA2,66,12 (b) Beginning with the distributions in 2024, in addition to the payment under par. (a), each county for which the quotient of the amount received by the county in 2024 under s. 79.035 divided by the county's population in 2022 is less than the quotient of the total amount distributed to counties in 2024 under s. 79.035 divided by the state's total population shall receive a per capita aid payment under this paragraph. The total amount to be distributed to counties under this paragraph is an amount equal to the difference resulting from subtracting the total amount distributed to counties under par. (a) from the amount for the year in the supplemental county aid account under s. 25.491 (2). Each county eligible for a payment under this paragraph shall receive an amount calculated by the department of revenue equal to the county's population multiplied by a uniform per capita rate determined as necessary to distribute the total amount available for distribution under this paragraph. No county may receive an amount under this paragraph that exceeds 500 percent of the amount received by the county in 2024 under s. 79.035.

AB245-ASA2,66,16 (2) (a) 1. Beginning with the distributions in 2024, each municipality shall receive in each year a payment from the supplemental municipal aid account under s. 25.491 (3) equal to $30,000 or 15 percent of the amount received by the municipality in 2024 under s. 79.035, whichever is greater.

AB245-ASA2,67,4 2. Beginning with the distributions in 2024, in addition to the payment under subd. 1., each municipality for which the quotient of the amount received by the municipality in 2024 under s. 79.035 divided by the municipality's population in 2022 is less than the quotient of the total amount distributed to municipalities in 2024 under s. 79.035 divided by the state's total population shall receive a per capita aid payment under this subdivision. The total amount to be distributed to municipalities under this subdivision is an amount equal to the difference resulting from subtracting the total amount distributed to municipalities under subd. 1. from the amount for the year in the supplemental municipal aid account under s. 25.491 (3). Each municipality eligible for a payment under this subdivision shall receive an amount calculated by the department of revenue equal to the municipality's population multiplied by a uniform per capita rate determined as necessary to distribute the total amount available for distribution under this subdivision.

AB245-ASA2,67,7 3. a. No municipality with a population less than 10,000 may receive an amount under this paragraph that exceeds 500 percent of the amount received by the municipality in 2024 under s. 79.035.

AB245-ASA2,67,10 b. No municipality with a population of 10,000 or greater may receive an amount under this paragraph that exceeds 300 percent of the amount received by the municipality in 2024 under s. 79.035.

AB245-ASA2,67,20 (b) Beginning with the distributions in 2024, in addition to the payment under par. (a) 1., each municipality with a population of at least 10,000 and not more than 200,000 and for which the equalized value per capita is less than the average equalized value per capita for all municipalities with a population of at least 10,000 and not more than 200,000 shall receive an equalized value per capita payment under this paragraph from the account under s. 25.491 (4). The total amount to be distributed to municipalities under this paragraph is equal to the amount for the year in the account under s. 25.491 (4). Each municipality eligible for a payment under this paragraph shall receive an amount calculated by the department of revenue as follows:

AB245-ASA2,67,23 1. Divide the municipality's equalized value per capita by the average equalized value per capita for all municipalities with a population of at least 10,000 and not more than 200,000.

AB245-ASA2,67,24 2. Subtract the amount determined under subd. 1. from 1.

AB245-ASA2,68,2 3. Multiply the amount determined under subd. 2. by the municipality's population.

AB245-ASA2,68,5 4. Multiply the amount determined under subd. 3. by a uniform factor determined as necessary to distribute the total amount available for distribution under this paragraph.

AB245-ASA2,153 Section 153. 79.05 (2) (c) of the statutes is amended to read:

AB245-ASA2,69,2 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.

AB245-ASA2,154 Section 154 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

AB245-ASA2,155 Section 155 . 79.096 (1) (b) of the statutes is created to read:

AB245-ASA2,69,8 79.096 (1) (b) Beginning in 2025, and in each year thereafter, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.

AB245-ASA2,156 Section 156 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB245-ASA2,69,13 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

AB245-ASA2,69,16 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB245-ASA2,157 Section 157 . 79.096 (2) (a) 2. of the statutes is created to read:

AB245-ASA2,69,21 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB245-ASA2,158 Section 158 . 79.096 (2) (c) of the statutes is created to read:

AB245-ASA2,70,2 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions shall be made to the municipality's personal property aid distributed under sub. (1) (b) in 2025:

AB245-ASA2,70,3 1. Reduction of 25 percent, if not filed by June 30, 2024.

AB245-ASA2,70,5 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2024.

AB245-ASA2,159 Section 159 . 79.096 (2) (d) of the statutes is created to read:

AB245-ASA2,70,10 79.096 (2) (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2024, the department may use the best information available to calculate the aid to distribute under sub. (1) (b) in 2025 to the applicable taxing jurisdictions.

AB245-ASA2,160 Section 160 . 174.065 (3) of the statutes is amended to read:

AB245-ASA2,70,16 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and a civil action under ch. 799 for the collecting of personal property taxes, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

AB245-ASA2,161 Section 161. 706.05 (2m) (b) 3. of the statutes is created to read:

AB245-ASA2,70,18 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).

AB245-ASA2,162 Section 162 . 815.18 (3) (intro.) of the statutes is amended to read:

AB245-ASA2,70,22 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):

AB245-ASA2,163 Section 163 . 978.05 (6) (a) of the statutes is amended to read:

AB245-ASA2,71,11 978.05 (6) (a) Institute, commence or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.

AB245-ASA2,164 Section 164 . Laws of 1937, chapter 201, section 1 (4), as last affected by laws of 1947, chapter 357, is amended to read:

AB245-ASA2,72,3 [Laws of 1937, chapter 201] Section 1 (4) “Employe" shall mean any person regularly employed by the county at an annual wage or salary payable at stated intervals, including any person who is employed by the state but who receives part of his wage or salary from the county * * *, but not including any person in the service of a county with a population of at least 750,000 who had never been employed by the county in a position covered by the county retirement system, who was, as of January 1 of the year following the county's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes, not employed by the county, and who is hired after January 1 of the year following the county's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes. In the event of a question arising as to the right of any person in the service of the county to be classified as an employe under this act, the decision of the board shall be final. “ Employe” does not include any individual eligible to participate in a retirement plan established by a county with a population of at least 750,000 under the federal Omnibus Budget Reconciliation Act of 1990.

AB245-ASA2,165 Section 165 . Laws of 1937, chapter 201, section 14A is created to read:

AB245-ASA2,72,14 [Laws of 1937, chapter 201] Section 14A. Termination of retirement system. The board of a system in a county with a population of at least 750,000 shall terminate the retirement system within a practicable time after the final payment has been made to members or their beneficiaries, in accordance with any requirements of the federal Internal Revenue Code. At no time after July 1, 2023, or the effective date of this section .... [LRB inserts date], whichever is later, may a county create a new retirement system under chapter 201, laws of 1937. This section does not apply to any individual eligible to participate in a retirement plan established by a county with a population of at least 750,000 under the Omnibus Budget Reconciliation Act of 1990.

AB245-ASA2,166 Section 166 . Laws of 1937, chapter 201, section 21, as created by laws of 1965, chapter 405, is amended to read:

AB245-ASA2,73,10 [Laws of 1937, chapter 201] Section 21. For the purpose of best protecting the employes subject to this act by granting supervisory authority over each retirement system created hereunder to the governmental unit most involved therewith, it is declared to be the legislative policy that the future operation of each such retirement system is a matter of local affair and government and shall not be construed to be a matter of state-wide concern. Each county which is required to establish and maintain a retirement system pursuant to this act is hereby empowered, by county ordinance, to make any changes in such retirement system which hereafter may be deemed necessary or desirable for the continued operation of such retirement system, but no such change shall operate to diminish or impair the annuities, benefits or other rights of any person who is a member of such retirement system prior to the effective date of any such change. In a county with a population of at least 750,000 that has established a retirement system pursuant to this act, the county and board shall continue to amend, create, and repeal ordinances and rules, administer benefits, discharge their duties with respect to the retirement system, and take any other actions necessary to administer the system and maintain the qualified tax status of the system under the federal Internal Revenue Code until the plan is terminated under section 14A of this act. The county and board may not make any enhancements to the benefits for employes who remain in the retirement system.

AB245-ASA2,167 Section 167. Laws of 1937, chapter 396, section 1 (3) (b) is amended to read:

AB245-ASA2,73,20 [Laws of 1937, chapter 396] Section 1 (3) (b). “City agency” shall mean any board, commission, division, department, office or agency of the city government, including its sewerage commission, school board, auditorium board, fire and police departments, annuity and pension board, board of vocational and adult education, Wisconsin Center District, housing authority, water department, Veolia Milwaukee with respect to employes who are participants in the retirement system of Milwaukee on the effective date of this paragraph .... [LRB inserts date], and public school teachers' annuity and retirement fund, by which an employe of the city or city agency is paid.

AB245-ASA2,168 Section 168 . Laws of 1937, chapter 396, section 1 (4) (e) 2m. is created to read:

AB245-ASA2,74,3 [Laws of 1937, chapter 396] Section 1 (4) (e) 2m. Who are in the service of a city of the first class, or a city agency of a city of the first class in a county with a population of at least 750,000; who as of January 1 of the year following the city's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes, had never been employees of the city or an agency of the city; and who are hired after January 1 of the year following the city's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes.

AB245-ASA2,169 Section 169 . Laws of 1937, chapter 396, section 15 (1), as created by laws of 1947, chapter 441, is amended to read:

AB245-ASA2,74,23 [Laws of 1937, chapter 396] Section 15 (1) For the purpose of giving to cities of the first class the largest measure of self-government with respect to pension annuity and retirement systems compatible with the constitution and general law, it is hereby declared to be the legislative policy that all future amendments and alterations to this act are matters of local affair and government and shall not be construed as an enactment of state-wide concern. Cities of the first class are hereby empowered to amend or alter the provisions of this act in the manner prescribed by section 66.01 of the statutes; provided that no such amendment or alteration shall modify the annuities, benefits or other rights of any persons who are members of the system prior to the effective date of such amendment or alteration. In a city of the first class in a county with a population of at least 750,000 that has established a retirement system pursuant to this act, the city and board shall continue to amend, create, and repeal ordinances and rules, administer benefits, discharge their duties with respect to the retirement system, and take any other actions necessary to administer the system and maintain the qualified tax status of the system under the federal Internal Revenue Code until the plan is terminated under section 16A of this act. The city and board may not make any enhancements to the benefits for employes who remain in the retirement system.

AB245-ASA2,170 Section 170 . Laws of 1937, chapter 396, section 16A is created to read:

AB245-ASA2,75,6 [Laws of 1937, chapter 396] Section 16A. Termination of retirement system. The retirement system shall be terminated within a practicable time after the final payment has been made to members or their beneficiaries, in accordance with any requirements of the federal Internal Revenue Code. At no time after July 1, 2023, or the effective date of this section .... [LRB inserts date], whichever is later, may a city create a retirement system under chapter 396, laws of 1937.

AB245-ASA2,171 Section 171 . Nonstatutory provisions.

AB245-ASA2,75,11 (1) Reports from taxing jurisdictions. Each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on all items of personal property for the property tax assessments as of January 1, 2023.

AB245-ASA2,75,16 (2) Statewide concern. Notwithstanding any provision of laws of 1937, chapters 201 and 396, and subsequent amendments to those laws, the treatment of ss. 59.875 (4) and 62.625 and of laws of 1937, chapter 201, sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A is a matter of statewide concern and is not a matter of local affair or government.

AB245-ASA2,75,22 (3) Milwaukee city and county retirement systems. As soon as possible after the city or county of Milwaukee makes an election to join the Wisconsin Retirement System under s. 40.21 (1), the city of Milwaukee employes' retirement system and the Milwaukee county retirement plan shall submit to the legislative reference bureau for publication in the Wisconsin Administrative Register a notice specifying the date the ordinance was passed.

AB245-ASA2,172 Section 172. Fiscal changes.

AB245-ASA2,76,5 (1) Project positions for repeal of personal property tax. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (2) (a), the dollar amount for fiscal year 2023-24 is increased by $150,000 and the dollar amount for fiscal year 2024-25 is increased by $150,000 to increase the authorized FTE positions for the department by 2.0 GPR project positions for the period ending July 1, 2025, to implement the repeal under this act of personal property taxes under ch. 70.

AB245-ASA2,173 Section 173 . Initial applicability.

AB245-ASA2,77,2 (1) Elimination of the personal property tax. The repeal of ss. 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., and 76.69; the renumbering and amendment of s. 77.51 (12t); the amendment of ss. 26.03 (1m) (b) (intro.), 33.01 (9) (a), (am) 1. and 2., (ar) 1., and (b) 1., 60.85 (1) (h) 1. c. and (o), 66.0435 (3) (c) 1. (intro.) and (g) and (9), 66.1105 (2) (f) 1. c. and (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.13 (1), (2), (3), and (7), 70.15 (2), 70.17 (1), 70.174, 70.18 (1) and (2), 70.19, 70.20, 70.21 (1), (1m) (intro.), and (2), 70.22 (1) and (2) (a), 70.27 (1), (3) (a), (4), (5), and (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), (2), (3), (4), and (5), 70.36 (1) and (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52, 70.65 (2) (a) 2. and (b) (intro.), 70.68 (1), 70.73 (1) (b), (c), and (d), 70.84, 70.855 (1) (intro.), (a), and (b), 70.995 (1) (a), (4), (5), (7) (b), (8) (b) 1., and (12) (a), 71.07 (5n) (a) 5. a. and 9. (intro.) and a. and (d) 2., (6e) (a) 5., and (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a. and 9. (intro.) and a. and (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1), 76.07 (2) and (4g) (a) 10. and 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d) 2. and 3. and (57d) (b) 1., 77.84 (1), 78.55 (1), 174.065 (3), 815.18 (3) (intro.), and 978.05 (6) (a); and the creation of 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 76.025 (5), 76.074, 77.51 (12t) (a) to (c), 79.096 (1) (b) and (2) (a) 2., (c), and (d), and 706.05 (2m) (b) 3. first apply to the property tax assessments as of January 1, 2024.

AB245-ASA2,174 Section 174 . Effective dates. This act takes effect on the day after publication, except as follows:

AB245-ASA2,77,9 (1) The treatment of ss. 59.875 (4) and 62.625 and of laws of 1937, chapter 201, sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A takes effect on January 1 of the year following the year that the city or county, respectively, elects to join the Wisconsin Retirement System under s. 40.21 (1).

AB245-ASA2,77,11 (2) The treatment of ss. 70.119 (3) (c), 73.03 (77), 79.015, 79.02 (2) (b) and (3) (a) and (e), 79.036, and 79.05 (2) (c) and (3) (d) take effect on July 1, 2024.

AB245-ASA2,77,12 (End)