Managing fixed expenses is the best way to ensure the long-term profitability of investment properties, especially in a flat market. The largest continuing expense for most commercial properties is the property tax bill, and in a market with skyline-defining properties and headline-grabbing sales prices, tax assessors have multi-tenant office properties in the crosshairs.
Any reduction in tax burden can drastically improve an investment's profitability, competitiveness and tenant retention. As another assessment season begins across the Midwest, understanding tax assessors' common errors can equip property managers and owners with the tools necessary to review the accuracy and reasonableness of the assessments on their office properties and, when appropriate, challenge those assessments.
To an outsider, the office market can appear monolithic. To such people, rent, occupancy and other income characteristics of office properties are consistent throughout the market. But pulling data from the wrong market can lead assessors to an incorrect result.
For example, assessors may assume that Class A downtown office towers are the best-performing assets in the market, and value them accordingly. Contrary to this perception, though, Class A properties may not outperform all Class B or Class C properties, and downtown may not be the strongest office submarket in a certain metro area.
Nowhere is the distinction between office submarkets clearer than in the downtown-suburban divide. In many Midwestern markets, suburban office properties tend to be newer, have better occupancy, and in some cases, command higher rents than their downtown competition.
The factors influencing the relative performance of downtown and suburban office properties vary, but they include employees' desire to work closer to their homes, and comparatively low land prices, which allow office building construction with the larger floorplates many tenants prefer. Suburban office markets also typically are able to offer free parking, while paid parking — which is common in the central business district — increases occupancy costs for tenants and their employees. Downtown towers though may appeal to large law firms, accounting firms and banks seeking a prestigious address.
If an assessment is premised on a uniform per-square-foot value, rental rate or vacancy rate for all office properties in a metro area, the assessor is likely failing to consider distinguishing factors in submarkets. Finding those distinctions can benefit owners on either side of the downtown-suburban divide.
Assessors are often too reliant on sales data. Although some properties may be valued by considering sales prices for comparable properties, office properties do not neatly lend themselves to such an analysis. Applying the recent sales price of a downtown office tower to all other office towers in the downtown area may seem reasonable on its face, but fails to recognize how buyers and sellers interact in the office market.
For many real estate types, an assessor can identify comparable sales and adjust those transactions to reflect differences between the comparable and subject properties. Unlike owner-occupied buildings, investment properties that are otherwise similar are not easily adjusted for real estate-related factors. This is because market participants do not settle on sales prices based on attributes of the real property, but on attributes of the income stream.
Buyers of multi-tenant office buildings are motivated by the durability of the income stream, reflecting either potential for growth or existing leases with creditworthy, in-place tenants. Knowing a target's income characteristics, buyers apply their own capitalization rate thresholds and back into the sales price. But that price necessarily reflects the particular income stream being purchased, which may have limited applicability to another property. This approach is opposite to the way many assessors believe sales prices are set.
This is not to say that sales of comparable properties are entirely irrelevant in valuing an office property for tax purposes. For example, because capitalization rates reflect the behavior of investors in the market, sales of properties that are comparable as investments can inform the selection of a capitalization rate in a particular analysis. But if an assessor has used a recent sale as the sole basis to set the assessments of the competitive set, whether their assessments truly reflect the market is questionable.
As income-generating assets, office properties are most commonly valued using the income approach. But even though office rents are not as attributable to personal or intangible property as is, for example, a hotel's income, the rents paid by office tenants are not entirely attributable to the real estate. Simply capitalizing a building's existing income stream mistakenly assumes it is.
The market for office properties in many areas is extremely competitive, and nearly all leases in some markets reflect tenant incentives like improvement allowances. Even long-standing tenants expect such incentives when their leases are up for renewal, and tenants are accustomed to using those allowances to refresh their space. Landlords, in turn, collect marginally higher rent that amortizes those costs over the lease period. But the impact of above-market allowances must be removed from the lease rate in determining the market level of rent. An assessor cannot say that a lease is $15 per square foot if the landlord paid the tenant $5 per square foot upfront.
Assessors also often misunderstand reimbursement income. Triple-net leases are uncommon in the office market; instead, landlords build an assumed level of expenses into their base rent and if the expense exceeds that base-level in future years, the tenant reimburses the landlord for the excess. Some assessors mistakenly view reimbursement income as additional profit. But, as the word "reimbursement" suggests, landlords only collect reimbursement income when, and to the extent, expenses exceed the base amount. Assessors should be reminded that reimbursement income is not a profit center.
As the office market continues its slow expansion, assessors are eager to capitalize on the most visible parts of the city skyline. But by grounding the assessor in the economic realities of the office market, diligent owners and property managers can reduce fixed expenses, lower tenant occupancy costs and ultimately improve profitability.
Benjamin Blair is a partner in the Indianapolis office of international law firm Faegre Baker Daniels LLP, the Indiana and Iowa member of American Property Tax Counsel, the national affiliation of property tax attorneys.
Even in a booming market, managing expenses is the best way to ensure the long-term profitability of investment properties. For most student housing, the largest expense after debt service is property tax.
Assessors in college towns are happy to shift the tax burden onto out-of-town students and investors in student housing communities. And due to the perplexing assessment systems in most jurisdictions, owners and developers of student housing communities often treat tax assessments as a given, making appeals the exception rather than the rule. Yet any reduction in the tax burden can substantially increase profitability, so prudent owners monitor tax assessments closely.
Most ad valorem tax disputes hinge on property value. Developers are adept at valuing assets for investment, but there are substantial differences between taxable value and how much a property is worth as an investment. Knowing these differences can protect owners from overzealous assessors.
Because student housing communities are income-producing properties, developed and purchased for the high-quality income streams they generate, most assessors argue that capitalized income is the best indication of their real estate value. Accordingly, assessors often ask for the property's historic income and expense information. Taxpayers should be hesitant to provide the property's operating statements without considering appropriate caveats, however.
In most states, property tax assessments reflect the property's market value. Consequently, the assessor should value the asset using market levels of rent, vacancy, and expenses – not the property's actual financial results. Just because the subject student housing operator maximizes revenues, for example, doesn't mean that all of its competitors do.
Consider vacancy: Because of the school calendar, many student housing communities generate the majority of their annual income in a nine-month window and sit nearly vacant over the summer months. That equates to a market-wide effective vacancy of 25 percent. The fact that one complex appeals to summer students does not mean that competing properties should be valued as fully occupied year-round.
Further, unlike most standard apartments, the rent a student housing community can generate is attributable to substantial non-realty components. Most units are furnished, and rent often includes utilities, premium cable television, high-speed internet and other amenities. As a result, the income stream is not exclusively attributable to the real estate, but to personal property, intangibles, and business value as well. Likewise, some developments have favorable contracts with the university whose students will be housed by the community. Such non-realty components are not taxable, and must be removed. Failing to cleanse the income stream solely to its realty component can result in an overstated, overtaxed property value.
In certain markets, evaluating the selling prices for other student housing communities may be a valid method of determining a property's taxable market value, but assessors often misinterpret that sales data. Just as a property's income stream reflects more than the value of the real estate, a sales price – usually based on the same income stream – may reflect more than the value of the realty alone.
The most relevant sales for comparison are those where the real estate transacts without any personal property, intangibles, or business value. Since such sales are rare, an assessor using the sales of nearby student housing communities must take care to remove the value of everything but the realty. This task, often overlooked by assessors, requires identifying and measuring hard-to-value assets with certainty.
Moreover, comparable sales have to be adjusted to account for differences between the sold property and the property being assessed. Three communities might all have the same number of beds, but one might have mostly one- and two-bedroom layouts, while another has more community amenities that appeal to a different mix of students. They may serve different schools with different demographics. If the differences between the properties affect their respective rents, then the sales prices should be adjusted accordingly so they best match the configuration of the subject property.
In the absence of sales of purpose-built student housing, some assessors might be tempted to use sales of other types of multifamily housing. Despite superficial similarities, the properties compete in different markets, which appear as structural differences between the properties. An assessor failing to account for such differences may be making a fundamental error.
As the student housing market grows and matures, a particular community may face other circumstances that require a closer look during tax season. For example, public-private partnerships (P3s) are becoming more common in the student housing marketplace. Whether a taxpayer enters a P3 for monetization, development, or operational purposes, the agreement's characterization can have substantial property tax consequences. Parties to P3s should keep taxability in mind as they draft contracts.
Similarly, in some states dormitories are exempt from property tax because they are deemed educational property. This exemption has historically extended to dormitories owned and operated by colleges and universities. But some properties owned or managed by third parties may still qualify for exemptions because, for example, the school can be deemed the beneficial owner of the property. Of course, the inverse can also be true, so operators should be cautious when drafting contracts so as not to convert an exempt property into a taxable one.
As the student housing market continues to surge, assessors are eager to expand the local tax base by capturing a piece of that growth. But by focusing on the key distinctions of the student housing market, diligent owners can improve the profitability of existing properties and free capital for new investment.
On June 4, 2012, the Supreme Court of the United States issued a significant decision in Armour v. City of Indianapolis, No. 11-161, finding that a city's forgiveness of sewer assessments for some property owners without offering refunds to others did not violate the Equal Protection Clause. Applying a rational basis standard of review, the Court held that administrative concerns can be sufficient to justify tax-related distinctions without running afoul of the Constitution.
On June 4, 2012, the Supreme Court of the United States decided Armour v. City of Indianapolis, No. 11-161, which affirmed the Indiana Supreme Court's ruling that when a city switches from one method of infrastructure financing to another, the city's decision to forgive certain financial obligations arising under the prior financing method may be justified by administrative concerns even when the forgiveness creates disparate consequences. Although ostensibly a sewer-financing case, the Supreme Court's decision directly affects the scope of state and municipal taxing authority and the impact of the Equal Protection Clause on tax-related distinctions.
For more than a century, cities in Indiana have been permitted to apportion the costs of infrastructure projects among all affected property owners by a statute called Barrett Law. When a city built a Barrett Law project, the city would divide the total cost of the project equally amongst the affected lots. The city would issue a lot-by-lot assessment and would collect payment of the assessment in the same manner as other taxes. Barrett Law allowed lot owners to pay the assessment either in a single lump sum or as installment payments over a period of 10, 20, or 30 years with accruing interest. Until fully paid, an assessment constituted a lien against the property, and the city could foreclose on the property in the event of a default.
For several decades, the City of Indianapolis (the "City") used the Barrett Law system to fund sewer projects. One of the Barrett Law projects was the Brisbane/Manning Project, which began in 2001. It connected about 180 homes to the City's sewer infrastructure, and in July 2004, the homeowners were sent formal notice of their payment obligations. Each property was assessed $9,278 for the project, with options for 10-, 20-, and 30-year payment plans at 3.5% interest. Thirty-eight homeowners paid the assessment in full.
In 2005, the City adopted a new system of sewer-financing, the Septic Tank Elimination Program ("STEP"), in which each homeowner was charged a flat fee and the remainder of the cost was financed by bonds paid by all taxpayers. STEP had the advantage of lowering sewer-connection costs for individual lot owners. However, more than 40 Barrett Law sewer projects had been constructed before STEP was adopted, and more than half of those projects still had installment paying lot owners, including the Brisbane/Manning Project, which had been in place for only a year. In enacting STEP, the City decided to forgive all outstanding assessments under the Barrett Law system because the system presented financial hardships on lower income homeowners who most needed sanitary sewer service. However, no refunds would be issued for assessments already paid. Thus, while 38 of the homeowners in the Brisbane/Manning project had paid $9,278, others paid as little as $309.27 for the same sewer connection.
The homeowners who had paid in a lump sum brought a lawsuit seeking a refund from the City, claiming that the City's refusal to provide refunds at the same time that the City forgave outstanding assessments of other homeowners violated the Federal Constitution's Equal Protection Clause, which provides that "no state shall ... deny to any person within its jurisdiction the equal protection of the laws." The trial court granted summary judgment in favor of the homeowners, and the Indiana Court of Appeals affirmed that judgment. The Indiana Supreme Court reversed the lower court, finding that the City's distinction was "rationally related to its legitimate interest in reducing its administrative costs, providing relief for property owners experiencing financial hardship, establishing a clear transition from Barrett Law to STEP, and preserving its limited resources." Slip op. at 5. The homeowners appealed to the U.S. Supreme Court to consider the equal protection question.
In a 6-3 decision, the Supreme Court held that the City's tax-related distinction was supported by a rational basis and thus did not violate the Equal Protection Clause.
The Court began by finding that the proper question was whether the City's distinction between homeowners had a rational basis. Although the Equal Protection Clause strongly protects individual rights in certain circumstances, a classification that does not involve fundamental rights and which does not proceed along suspect lines "cannot run afoul of the Equal Protection Clause if there is a rational relationship between the disparity of treatment and some legitimate purpose." Slip op. at 6. Rational basis review requires deference to reasonable underlying legislative judgments, and legislatures have "especially broad latitude" in creating classifications and distinctions in tax statutes. Id.
if there is a plausible policy reason for the classification, the legislative facts on which the classification is apparently based rationally may have been considered true by the governmental decision maker, and the relationship of the classification to its goal is not so attenuated as to render the distinction arbitrary or irrational.
Slip op. at 7 (quoting Nordlinger v. Hahn, 505 U.S. 1, 11 (1992)).
The Court found that the City's decision to stop collecting outstanding Barrett Law debts was based on rational administrative concerns. Administrative considerations can justify a tax-related distinction. The City's administrative burdens would have included the need to maintain parallel and expensive administrative systems to monitor both the new and the old financing systems, with the possible need to track down defaulting debtors and bring legal action. The fixed administrative costs would have continued to increase on a per-debtor basis as debts were paid off. Further, the City would have to calculate and administer refunds, which would require appropriating funds from other city programs. In other words, the entire purpose of transitioning from Barrett Law to STEP would have been defeated. While the homeowners put forth systems they deemed superior to the one implemented by the City, the Court noted that "the Constitution does not require the City to draw the perfect line nor even to draw a line superior to some other line it might have drawn... only that the line actually drawn be a rational line." Slip op. at 11.
Although the Indiana court held that relieving financial hardship was also a rational governmental concern, the Court noted that it did not need to consider that argument, explicitly holding that "the administrative considerations we have mentioned are sufficient to show a rational basis for the City's distinction." Slip op. at 10. The homeowners correctly stated that administrative considerations could not justify a system where a city arbitrarily allocated taxes among a few citizens while forgiving others simply because it is easier to collect taxes from a few people than from many. "But that is not because administrative considerations can never justify tax differences." Slip op. at 11. "The question is whether reducing those expenses, in the particular circumstances, provides a rational basis justifying the tax difference in question." Slip op. at 12. The Court held that the homeowners had not met their burden of showing that there was no rational basis justifying the distinction.
In a spirited dissent, Chief Justice Roberts noted that the Court had never before held that administrative burdens alone justify grossly disparate tax treatment of those who should be treated alike. "The reason we have rejected this argument is obvious: The Equal Protection Clause does not provide that no State shall 'deny to any person within its jurisdiction the equal protection of the laws, unless it's too much of a bother.'" Dissent at 4. Similarly, the City's argument that the unequal burden was justified because it would have been "fiscally challenging" to issue refunds "gives euphemism a bad name." Dissent at 5. The dissent disagreed that the City could evade returning money to its rightful owner by the "simple expedient of spending it." Dissent at 6.
The City had been presented with three choices: 1) continue to collect installment payments from all homeowners; 2) forgive the debts of installment-plan homeowners and give equivalent refunds to lump-sum homeowners; or 3) forgive future payments and offer no refunds of past payments. "The first two choices had the benefit of complying with state law, treating all of Indianapolis' citizens equally, and comporting with the Constitution." Dissent at 2. The City chose the third option, and the dissent saw the equal protection violation as plain.
The Court's decision in Armour will have a significant impact beyond the limits of Indianapolis' sewer system, particularly in the realm of equal protection challenges to state tax regimes.
The most substantial disagreement between the majority and the dissent, and the area where some commentators have expressed concern, is the continuing vitality of Allegheny Pittsburgh Coal Co. v. Commission of Webster County, 488 U.S. 336 (1989). That case involved a county assessor who valued real property on the basis of its recent purchase price, except where the property had not been recently transferred, in which case the assessment for each property remained essentially flat. The system resulted in gross disparities in the assessed value of generally comparable properties. The Constitution allows a State to divide property into different classes, but the division must not be arbitrary and the distinctions in practice must follow state law. The Supreme Court held that the assessments violated the Equal Protection Clause because the Clause requires that similarly situated property owners achieve rough equality in tax treatment.
The majority in Armour distinguished the earlier decision by emphasizing that Allegheny was "the rare case where the facts precluded any alternative reading of state law and thus any alternative rational basis." Slip op. at 13. There, the assessor "clearly and dramatically violated" a clear state law requirement of equal valuation. In contrast, the City in Armour followed state law by apportioning the cost of its Barrett Law projects equally. State law said nothing about how to design a forgiveness program or how to draw rational distinctions in doing so. Thus, to adopt the view of the homeowners "would risk transforming ordinary violations of ordinary state tax law into violations of the Federal Constitution." Slip op. at 13-14.
The dissent found the equal protection violations to be identical between Armour and Allegheny. Whereas the majority spent little time on the Allegheny decision, the dissent saw the cases as direct analogs, even down to the levels of disparity. Whereas the majority found that the City complied with state law, the dissent viewed the state law as requiring the assessment to be equally apportioned amongst the homeowners. The result of the City's decision was that some homeowners were charged 30 times what the City charged their neighbors for the same service.
The fundamentally different treatments given by the majority and the dissent treatments to Allegheny show that Allegheny is still an important case in equal protection claims relating to taxation. The sides disagreed about how central Allegheny is to the argument for rational basis and the manner in which compliance with state law demonstrates a rational basis.
The majority seems to have taken steps to avoid dealing with Allegheny, despite the obvious parallels between the cases. The Court only discussed Allegheny after finding that the City had a rational basis for the distinction. Whereas Allegheny stands for the notion that failure to comply with state law demonstrates a lack of rational basis, the majority found a rational basis and then read the state law in a way that supported its finding.
The dissent viewed compliance with state law as central to the argument for rational basis. If a City's tax regime fails to comply with state law, it fails rational basis review. Thus while the majority took a broad view of compliance, saying that the assessment itself complied with state law, the dissent took a narrow view of compliance, saying that the end result of the tax regime must comply with state law.
Allegheny, though a "rare case", has long provided taxpayers with some guidance on how to proceed in an equal protection challenge to an unequal tax regime. The decision in Armour shows how rare Allegheny truly is, and how difficult the path for future taxpayers will be. The most significant lesson for taxpayers seeking to overturn a tax regime on equal protection grounds is that the bar is set extremely high. Taxpayers who attack legislative line-drawing have the burden of showing that it was not rational for the City to draw the line to avoid an administrative burden. Slip op. at 12. Taxpayers must show that the administrative burden on the municipality is "too insubstantial to justify the classification." Id. The homeowners in Armour were unable to do so. The discriminatory effect in future cases will need to be egregious in order for taxpayers to successfully show an equal protection violation in light of Armour.
The Court's decision in Armour is also significant because it may be broadly interpreted to give state and municipal governments a wide berth in crafting amnesty programs and other tax policies.
The Court drew a parallel between Indianapolis' assessment forgiveness and other common amnesty programs involving mortgage payments, taxes, and parking tickets. Slip op. at 9-10. The City's distinction between past payments and future obligations is a line consistently drawn by courts between actions previously taken and those yet to come. The Court implied that to overturn the City's sewer-financing distinction would require overturning tax amnesty programs that are regularly used by governments.
The dissent, however, emphasized that the Court's analogy to typical amnesty programs was misplaced. "Amnesty programs are designed to entice those who are unlikely ever to pay their debts to come forward and pay at least a portion of what they owe." Dissent at 5. Because administrative convenience alone does not justify those programs, their constitutionality would not be in question.
The Court's decision continues the line of cases allowing under the Equal Protection Clause distinctions between taxpayers in forgiveness situations. As more states offer tax amnesty programs to increase tax revenues and encourage future compliance, they can feel secure that their programs should receive broad support from the courts, so long as they serve a rational purpose.
The question in Armour was summarized by Justice Breyer, the eventual author of the decision, near the close of oral argument as whether the City's choices were rational. To the majority of the Court – including, notably, Justice Thomas who broke with the conservative wing of the Court – found that administrative considerations alone can justify a tax-related distinction between taxpayers and a city's decision to stop collecting on certain assessments. Despite an invitation by the dissent, the Court refused to say "enough is enough" to continuing pressures on the Equal Protection Clause. The Supreme Court rarely grants certiorari to state tax cases, and the decision in Armour shows that taxpayers will continue to have an high burden when they do reach the courthouse steps.
"External obsolescence may be market-wide or industry-specific, international, national, or local in origin. It can be temporary or permanent, but in most cases, the property owner is unable to fix the problem..."
Shopping center owners often find that factors beyond their control detract from the marketability and profitability of their investments, particularly in the current depressed market. Economic change and evolving technology, for example, have altered the way retailers and property owners transact business. While lenders keep a tight grip on potential financing, brick-and-mortar retailers must compete against an increasingly global, virtual marketplace.
Despite — and indeed because of — this bleak picture, property owners have reason for optimism. Several states and localities, including Chicago and Indiana, are in the midst of systematic property reassessments. Because this cycle of reassessments falls during a time when retailers are still struggling under the effects of the recession, property owners have an opportunity to reap tax savings from this market turbulence and increase the property's bottom line.
The goal of a property tax assessment is to apply the tax rate to an accurate property value. This value is generally set at either market value or at the property's value-in-use. A property's value, however it is set, can be affected by any number of factors, the most important of which for retail properties is the property's ability to earn rental income.
Imagine a neighborhood shopping center with leaking roofs and peeling paint. Perhaps the tenant spaces are awkwardly shaped or poorly constructed. An investor would value this property less than an otherwise comparable property in better condition. This depreciation, called physical and functional obsolescence, is due to the physical condition or flaws in the construction of the property.
But just as a property can suffer from physical and functional obsolescence, a property can suffer depreciation from sources external to the property itself. This depreciation, termed economic or external obsolescence, is a usually incurable loss in value caused by negative influences outside the property. External obsolescence may be market-wide or industry-specific, international, national, or local in origin. It can be temporary or permanent, but in most cases, the property owner is unable to fix the problem.
In order to use external obsolescence to reduce a property's tax assessment, the owner must first identify whether external obsolescence is present. Then the owner must quantify the effect of the obsolescence on the property. Unsupported claims of obsolescence are unlikely to impress an assessor and encourage a reduction in the property's assessment.
To quantify the obsolescence, the owner must know its source. Shopping centers in today's market are subject to external obsolescence from a variety of sources. General economic conditions have reduced the demand for leases and have resulted in fewer tenants. Existing tenants, feeling pressure from lower-overhead competitors, are seeking lower rents to reduce strain on their business. Many retail lease rents are based on a percentage of sales, and as sales fall, so does rental income.
As a result of the real estate boom in the middle of the last decade, many markets are oversupplied with competitive properties, and some uncertainty exists as to the future of brick-and-mortar retail. Further, buyers and sellers are still cautious while engaging in sales, and lenders continue to restrict available capital. Changes in interest rates, inflation, capitalization rates, and elected officials can all have an effect on property value.
After identifying the source of the property's obsolescence, the owner must be able to show the impact of the obsolescence on the property. For example, if the owner has lowered rents in order to keep or attract tenants, the valuation of the property should reflect that lowered income earning potential. Decreased demand from investors, whether because of financing restrictions or lower income potential, should reduce the assessment to reflect the smaller market for investment properties.
And when determining value by comparing the sale of similar properties, owners should emphasize the differences in market conditions, which reduce the value of the property.
For most properties, the largest expense after debt service is the property tax bill, so any reduction in that tax burden can drastically improve the property's profitability. Thus, while the economic climate may be turbulent for some time, prepared and informed property owners can use the nuances of external obsolescence to help weather the storm.


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Home / NEWS / Lady who broke leg at Namboole stadium wins case, gets sh11m in damages
Lady who broke leg at Namboole stadium wins case, gets sh11m in damages
The Independent September 28, 2020	NEWS Leave a comment
Kampala, Uganda | THE INDEPENDENT | The High Court has found Nambole National Stadium liable under occupiers liability principle after a guest who had gone to attend a wedding at the venue, fell in uncovered manhole in the parking area and fractured her leg. Court has given the guest sh11.2million in damages.
Court ruled that the common duty of care owed by an occupier to all his visitors is a duty to take such care that the visitor will be reasonably safe in using premises for the purpose for which he is invited or permitted by the occupier.
High Court Judge Musa Ssekaana in a ruling today, gave Jossy Gakumba sh11.2million in damages – that is sh7.7 million in medical expenses incurred by the plaintiff and sh3.5 million in general damages – but only a percentage of the costs.
"The plaintiff is also awarded costs 60% of the costs since this matter ought to have been filed in a Chief Magistrate's court. This court discourages forum shopping in the High Court even though it has unlimited original jurisdiction," ruled Justice Ssekaana.
The plaintiff told court that on the 1st day of July, 2016, she attended a wedding of a one Mwebesa James at the defendant's premises and while exiting the reception, fell into a man hole in the parking area sustaining a leg fracture.
The defendant (Nambole) in its defence contended that it is not liable in negligence to the plaintiff alleging that plaintiff did not prove that she was at Mandela National Stadium or if at all she was there, that she was there legally for the to warrant protection from the defendant.
Gakumba v Mandela National Stadium Limited
(CIVIL SUIT NO. 37 OF 2017) [2020] UGHCCD 203
THE REPUBLIC OF UGANDA
IN THE HIGH COURT OF UGANDA AT KAMPALA
CIVIL SUIT NO. 37 OF 2017
GAKUMBA JOSSY::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: PLAINTIFF
MANDELA NATIONAL STADUIM LTD::::::::::::::::::::::::::::: DEFENDANT
BEFORE HON. JUSTICE SSEKAANA MUSA
The plaintiff brought this suit to recover general damages and special damages, interest and costs for injuries/fractures caused as a result negligence of the defendant. The plaintiff alleges that on the 1st day of July, 2016, she attended a wedding of a one Mwebesa James at the defendant's premises and while exiting the reception, fell into a man hole in the parking area sustaining a leg fracture.
The defendant in its defence contended that it is not liable in negligence to the plaintiff alleging that plaintiff did not prove that she was at Mandela National Stadium or if at all she was there, that she was there legally for the to warrant protection from the defendant.
The plaintiff produced two witnesses- the Plaintiff; Gakumba Jossy and a one Eric Semakula whereas the defendant led one witness; the Managing Director of the defendant Jamil Sewanyana Mpagi (Hajj).
At the scheduling conference, the following issues were framed:
Whether there is a case of Negligence against the defendant
Whether there are any remedies available to the parties
Both parties filed final written submissions that were considered by this court. I shall now determine the first issue raised for this court's determination.
Issue 1; Whether there is a case of negligence against the defendant.
The action in this case is founded on negligence (Occupiers liability). Actionable negligence consists of a breach of duty of care and skill by the defendant towards a person to whom the defendant owes that duty; and the breach of duty has caused that other person, the plaintiff, without contributory negligence on his part, injury to his person or property. Heaven -vs- Pender (1883) 11 QBD at 509.
Negligence is essentially a question of fact and it must depend upon the circumstances of each case. The standard of care expected is that a reasonable person proving breach of a duty is usually achieved by adducing evidence of unreasonable conduct in light of foreseeable risks.
Negligence is the omission to do something which a reasonable man guided upon those considerations which ordinarily regulate the conduct of human affairs, would do, or doing something which a prudent and reasonable man would not do. Before the liability of a Defendant to pay damages for the tort of negligence can be established, it must be proved that;
The defendant owed to the injured man a duty to exercise due care; 2. The Defendant failed to exercise the due care and
The defendant's failure was the cause of the injury or damage suffered by that man. (See H.Kateralwire Vs Paul Lwanga [1989-90] HCB 56)
"Negligence is conduct, not state of mind- conduct which involves an unreasonably great risk of causing damage…..negligence is the omission to do something much a reasonable man, guided upon those considerations which ordinarily regulate the conduct of human affairs, would do, or doing something, which a prudent and reasonable man would not do". See Salmond and Heuston on The Law of Torts (19th Edition)
A person is neither expected to act like a super human nor like an insane or unreasonable or imprudent person. The law requires that standard and degree of care on the part of a person which should have been taken by a reasonable and prudent person in the like circumstances. Although the standard is uniform, the degree of care is not, it varies in different circumstances.
According to the plaintiff's evidence, the plaintiff was an invited guest to a wedding reception at Namboole National Stadium and while exiting, she fell in an uncovered manhole fracturing her right leg. She testified to that fact and also called PW2 who corroborated her evidence. The plaintiff attributed her injuries to the defendant's negligence.
The plaintiff stated the following as the particulars of the defendant's negligence;
Uncovered dangerous manhole
Non-functional security lights
No warning signs
As a guest at that wedding, the defendant owed the plaintiff a duty of care to ensure the premises were safe. The least standard of care expected of the defendant in this case was put up warning signs notifying the guests of the uncovered manhole to avoid injuries like the one the plaintiff suffered or sustained.
Although the defendant stated in their written statement of defence and submissions that the plaintiff did not prove that she was an invited guest to the premises, this court finds the testimonies of PW1 and PW2 sufficient to prove that she indeed was a guest at the wedding reception at the defendant's premises. The witnesses were credible and their evidence with regard to this issue was found to be reliable.
The defendant was an occupier. In the case of E.Wheat v Lacon and co.Ltd
[1966] 2 WLR 581 the meaning of the word Occupier was defined;
"It is simply a convenient word to denote to a person who had sufficient degree of control over premises/place to put him under a duty of care towards those that came lawfully on to the premises. In order to be an 'occupier' it is not necessary for a person to have entire control over the premises….."
The second consideration is the determination of whether the plaintiff was an invitee, customer, licensee or trespasser. The duty of care is owed by an occupier to these persons varied in a descending order, the highest being owed by a person entering a contract and the lowest to a trespasser. Nowadays invitee and licensee are both regarded as visitors. Therefore every person who enters the premises with the permission or invitation of the occupier is visitor.
In this case the plaintiff entered the premises with an implied permission as guest for a wedding at Mandela National Stadium-Namboole. She was therefore a visitor duly covered under the occupiers liability principle and fell in uncovered manhole in the parking area while she was set to leave the premises.
The defendant did not show any evidence to contradict the plaintiff's evidence and in absence of the same I find it more probable than not that the plaintiff's injuries were as a result of the defendant's negligence (Occupier's liability).
The common duty of care owed by an occupier to all his visitors is a duty to take such care as in all the circumstances of the case is reasonable to see that the visitor will be reasonably safe in using premises for the purpose for which he is invited or permitted by the occupier to be there. In the case of Tichener v British Railways Board [1983] 3 All ER 770 the House of Lords held that "the duty is not to ensure the visitors safety, but to take reasonable care.
What is reasonable care will depend on the circumstances of the case".
It would be foreseeable that plaintiff would suffer injury if occupiers (defendant) do not use reasonable care to avoid danger in their premises. Physical proximity is clearly established between the occupier and the entrant as the latter is physically situated on the occupier's property. Further, for lawful entrants, circumstantial proximity would also be present. In the case of Toh Siew Kee v Ho Ah Lam Ferrocement (Pte) Ltd [2013] 3 SLR 284 court opined that:
[T]he hallmark of a lawful entrant's presence on an occupiers premises is consent to his presence on the part of the occupier; it is this consent, which grounds the occupier-lawful entrant relationship and justifies a legal finding that there is proximity between the occupier and the lawful entrant."
The plaintiff suffered personal injuries due to the conditions and activities of the occupiers of the premises the defendant when they failed to cover the manhole in the parking area or Uncovered dangerous manhole; Nonfunctional security lights and failure to put up Warning signs about the open manhole.
This issue is therefore resolved in the affirmative.
Issue 2; whether there are any remedies available to the parties.
The plaintiff sought awards of special damages of Ushs.80,000,000 and General damages above Ushs.100,000,000, punitive damages, exemplary damages, costs and interest above 30%.
On special damages as submitted by the defendant's counsel, the law is that special damages must be specifically pleaded and strictly proved as was stated in the case Estate of Shamji Visram Kurji Karsan versus Shaukesprasad Magaulal Bhatt and Anor. Civil Appeal No.25 of 19.64 reported in [1965] E.A 789
The plaintiff exhibited in this court PE1 to PE6 to prove special damages. The court reviewed all the exhibits and found as follows;
PE1-3 showed the amount of the medical expenses incurred by the plaintiff totaling to UGX 7,784,100 (Seven million seven hundred eighty four thousand one hundred shillings only).
PE4 were not sufficient to prove pecuniary loss suffered by the plaintiff.
PE6 were not satisfactory evidence to the court to warrant grant thereof.
The plaintiff proved the special damages sought to that extent and is therefore awarded UGX 7,784,000 as special damages. The rest of the claims for special damages are speculative and have not been proved to the satisfaction of court.
With general damages, they are awarded at the discretion of court. General damages are awarded to compensate the aggrieved, fairly for the inconveniences accrued as a result of the actions of the defendant.
The court should be mainly guided by the nature and extent of the injury suffered (See Uganda Commercial bank v. Kigozi [2002] 1 EA 305).
Furthermore, a plaintiff who suffers damage due to the wrongful act of the defendant must be put in the position he or she would have been if she or he had not suffered the wrong (See Hadley v. Baxendale (1894) 9 Exch 341; Charles Acire v. M. Engola, H. C. Civil Suit No. 143 of 1993.
In these circumstances, the plaintiff was temporarily incapacitated, hospitalized and required extra support to do her usual day to day activities. To that extent, I find the award of UGX 3,500,000 (Three million Five Hundred thousand Uganda Shillings) sufficient general damages.
The plaintiff is also awarded costs 60% of the costs since this matter ought to have been filed in Chief Magistrate's court. This court discourages forum shopping in the High Court even though it has unlimited original jurisdiction.
Dated, signed and delivered be email at Kampala this 28th day of September 2020
SSEKAANA MUSA
Gakumba Jossy Gakumba Nambole Namboole	2020-09-28
Tags Gakumba Jossy Gakumba Nambole Namboole
Wild fire kills one and razes 100 homes in Moroto
Obscene bribery at workers elections 2021
Presidential candidate Willy Mayambala blames low voter turnout on EC

redpajama_set_name: RedPajamaCommonCrawl


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Bill Gates holding a gun to your head?
extra expense of a newsreader.
I paid $0.00 for Mozilla Thunderbird.
trying to prevent them from kill filing you.
Kill filing is hardly effective when everyone else is quoting you in their posts.
At that stage you just killfile the morons that quote morons.
Improves the signal to noise ratio.
terrific fun to read what morons and idiots think of me and my opinions.
time to kill file the dumb *******!
to begin with. In any event, whenever I am blocked, I consider it a victory.
should stay off of social media.


Airbus is one of the world's largest aerospace businesses and Europe's largest space enterprise, featuring a variety of passenger aircrafts. In 2016, Airbus earned over $76 Billion in income and employed around 132,000 employees. The company sells passenger airlines and various transport and defense aircrafts.
But deep down, the company is Artificial Intelligence (AI) and cloud-forward.
Airbus creates an artificial lake of data for current airplanes, and then it makes it accessible for individual clients and companies.
Last year, Airbus collaborated with Palantir Tech to release Skywise – an advanced analytics framework and big-data deployment. The company says that it allows improved aircraft designs, equipment designs, operational proficiency for legacy fleets, reporting to regulatory bodies and single-click reporting workflows, in addition to enhancing Airbus' industrial sector's operations performance.
"We're allowing [employees] to spend more of their day by doing … expert tasks by arming them with … data," Bonnifield said.
Skywise takes aviation data from industrial sources and also taps traditional data sources available from remote servers, such as post-flight reports; operational interruption history; pilot reports; parts replacements; and aircraft condition monitoring reports.
"We've taken sensor data from our aircraft […] and other operational data we use to service planes and maintain them into one […] environment," Bonnifield explained.
The aim is to store, manage and analyze maintenance, operational and airplane data in a safe framework, and to provide users understandings at the airplane global and fleet level. Globally, over seven key airlines use Skywise, which Airbus aims to give access to military airplanes, Airbus helicopters and other goods operators soon.
Nonetheless, Airbus knows that it doesn't know-it-all. This is the reason why it employed over 100 firms to provide solutions to its industrial problems. For instance, how can it obtain data from flight manuals.


text:
Q: Replace null values to empty values in a JSON OBJECT Hi I've got a JSON object provided by an ajax request.
Some of the values inside the json appears as null, but I want an empty String instead
My sample of code :
$.post("/profil_process/wall/preview-post.php",param, function (data){
    // this does not work
    JSON.stringify(data, function(key, value) { return value === "" ? "" : value });
    $('#previewWall').html(getPostWall(data.type,data.titre,data.url,data.description,data.media,data.photo_auteur,data.nom_auteur,data.url_auteur,data.date_publication)).fadeIn();
    $(".bouton-vertM").show();
    $("#wLoader").hide();
},'json');

Any ideas?

A: Here's how you should be doing it, replacing the objects values with empty strings, not stringifying it
$.post("/profil_process/wall/preview-post.php",param, function (data){

    (function removeNull(o) {
        for(var key in o) {
            if( null === o[key] ) o[key] = '';
            if ( typeof o[key] === 'object' ) removeNull(o[key]);
        }
     })(data);

     $('#previewWall').html(
          getPostWall(
              data.type,
              data.titre,data.url,
              data.description,
              data.media,
              data.photo_auteur,
              data.nom_auteur,
              data.url_auteur,
              data.date_publication
          )  // ^^^ why not just pass the entire object ?
    ).fadeIn();

    $(".bouton-vertM").show();
    $("#wLoader").hide();

},'json');

A: Your function should be like this:
function (key, value) {
    return (value === null) ? "" : value;
}

If the value is null, then it returns an empty string.

A: If you can replace null-s with empty strings on serialized string, do something like this:
data = JSON.parse(JSON.stringify(data).replace(/\:null/gi, "\:\"\""));

A: For anyone still looking for a solution.
Used this in my angular 2 app to remove all null values returned by my db query.
Create an angular 2 function in the component
    replacer(i, val) {
     if ( val === null )
     {
        return ""; // change null to empty string
     } else {
        return val; // return unchanged
     }
    }

Or Javascript function
    function replacer(i, val) {
     if ( val === null )
     {
        return ""; // change null to empty string
     } else {
        return val; // return unchanged
     }
    }

Then use the function in JSON.stringify method
    JSON.stringify(result, this.replacer)

A: I recommend you the check the return type of the Ajax because it determines how to remove null.
If it is string, you can use this:
data = data.replace(/null/g, '""');  //Stays as string

Or:
data = JSON.parse(data);    // Turns to a JSON object

If it is json object, then you can use this:
data = JSON.stringify(data).replace(/null/g, '""');  //Turns to string

A: Here is a simple code that will convert all null values into an empty string

let myObject = {
  "id":1,
  "name": "Ali",
  "address":null,
  "phone":null,
  "age":22
}
Object.keys(myObject).map(function (key, index) {
                if (myObject[key] == null) {
                    myObject[key] = "";
                }
            });
console.log(myObject);

// output
/* {
  "id": 1,
  "name": "Ali",
  "address": "",
  "phone": "",
  "age": 22
}  */

A: Underscore mapObject gave me the most compact solution.  Here's a complete example:
$ npm install underscore

import _, { map, each } from 'underscore';
var x = {a:null, b:1, c:'c', d:null}
var y = _.mapObject(x, function(val, key) {
            return val || '';
        });
console.log('No nulls:', y)

No nulls: {a:"", b:1, c:"c", d:""}

A: Little late to the party buy hey/ho.
The below function is the exact opposite of what you need, so just reverse engineer :D
In order to swap empty string's or strings with spaces in JSON we will need to iterate through the keys and check if a value contains an empty string.
You can complete this, easily with the .trim method. We basically check, if the length of the string trimmed, (without spaces) is equal to 0. If so we will add the same key to our new object but add a null value instead. You could also remove the length in the trim call and check if obj[keys].trim == ''.
      function myFunction(obj){
      const newObj = {}

      for(keys in obj){
      if(obj[keys].trim().length == 0){
      newObj[keys] = null;
      }
      else{
      newObj[keys] = obj[keys];
      }
   }

   return newObj;

 }

A: Here is the correct way to do it in JS

let data = {
    "msg": "Success",
    "data": [
        {
            "firstName": "Manish",
            "lastName": "Pal",
            "age": 23
        },
        {
            "firstName": "Deepak",
            "lastName": "Gupta",
            "age": null
        }
    ],
    "salary": [
        {
            "id": "1",
            "type": "SD",
            "amount": 1000000
        },
        {
            "id": "2",
            "type": "C",
            "ok": null
        }
    ]
};

let mainResponse = {};

const replaceNull = (value) => {
    return (value == null) ? "" : value
}
//Parse Json and check for null
const removeNullFromJson = (object1, jsonObj) => {
    for (const [key, value] of Object.entries(object1)) {
        if (Array.isArray(value)) {
            jsonObj[key] = [];
            for (let i = 0; i < value.length; i++) {
                jsonObj[key].push(removeNullFromJson(value[i], {}))
            }
        }
        else if (typeof value == "object" && value != null) {
            jsonObj[key] = removeNullFromJson(value, {})
        }
        else {
            jsonObj[key] = replaceNull(value);
        }
    }
    return jsonObj
}

console.log(removeNullFromJson(data, mainResponse))

A: function returnblank(item){
  if(item == null){
    return "";
  }else{
    return item;
  }
}

A: Hope this help
var List = [];

$.post("/profil_process/wall/preview-post.php",param, function (data){

jQuery.each(data, function (key, value) {
                List.push({
                    ReportId : value.ReportId,
                    ReportType: CheckNullReturnBlank(value.ReportType),
                    ReportName: CheckNullReturnBlank(value.ReportName),
                    Description : CheckNullReturnBlank(value.Description)
                })
            });   },'json');

function CheckNullReturnBlank(item) {
    return item = (item == null) ? '' : item;
}

A: You can replace null values to empty by below code in java-script
var remove_empty = function ( target ) {
  Object.keys( target ).map( function ( key ) {
    if ( target[ key ] instanceof Object ) {
      if ( ! Object.keys( target[ key ] ).length && typeof target[ key ].getMonth !== 'function') {
        target[ key ] = "";
      }
      else {
        remove_empty( target[ key ] );
      }
    }
    else if ( target[ key ] === null ) {
       target[ key ] = "";
    }
  } );
  return target;
};

you can read more about Object.keys

redpajama_set_name: RedPajamaStackExchange


You are entitled to recover any surplus funds that result from the foreclosure sale of your home (CIVIL CODE SECTION 2945-2945.11).
Surplus funds arise from the difference between the sale amount of a home in a foreclosure sale and the mortgage on the house at the time of the sale.
It is crucial for homeowners to collect all funds that are eligible for from the foreclosure sale so they can provide financial help for the next steps in their lives.
During a foreclosure, there are many moving pieces with the sale process. However, the strains of life are just as important.
Our foreclosure attorneys will recover any amount of mortgage surplus from a foreclosure sale for you to help make your life a little easier with the cushion of the financial injection you will receive from the surplus funds.
Get in touch with our foreclosure attorneys at (818) 254-8413. We give FREE legal advice!
You can claim any surplus of money resulting from the foreclosure sale of your home by hiring a foreclosure attorney.
To begin with, the foreclosure trustee in your foreclosure should have deposited any surplus funds accrued from the foreclosure sale. If the trustee does not deposit the money for the previous owner (after foreclosures for sale occurred), it becomes more complicated to recover the surplus funds.
If you know or believe you have a surplus of money from your foreclosure sale, reach out to our foreclosure attorneys to take immediate action.
What Happens to the Surplus Claims if I Don't Collect Them?
If you don't collect the surplus claims from your foreclosure sale, the sales trustee will most likely keep it.
Many homeowners are under the impression that any extra cash remaining after the foreclosure sale belongs to the trustee or the new homeowners, but not themselves. This is partly due to the sales trustee not depositing the surplus funds to the previous owners or simply not informing them about it.
Unfortunately, surplus fund fraud does occur in our world. Foreclosure sales trustees know that many homeowners do not know that the surplus funds belong to them and will not disclose the information to them unless asked to.
What Do I Do if I Didn't Receive My Surplus Funds?
If the sales trustee does not deposit the surplus funds to you or does not tell you about the funds, you can file a lawsuit to get the funds. It is important to act quickly when you realize you didn't receive your equity surplus or it will be more difficult to recover your funds.
Foreclosure sales trustees can take advantage of this with numerous other houses in foreclosure. Do not let these fraudulent practices happen to you.
Our experienced foreclosure attorneys will act on your behalf to retrieve your surplus funds.
If you know or want to find out whether or not you have surplus funds you can claim, get in touch with one of our foreclosure attorneys. We will find out if you have excess funds to recover or file a lawsuit against foreclosure sales trustees for not giving you the funds as dictated by law.
Reach out to our attorneys at (818) 254-8413 to discuss steps to recovering your surplus funds.


text:
News Sports Knox.biz Go Knoxville Shopper News Nation / World Obituaries E-Edition Legals
Immaculate Conception Church a downtown landmark since 1886
John Shearer
Shopper News
Immaculate Conception Church has become a familiar landmark in downtown Knoxville due not only to its age and architecture, but also to geography.
Sitting at a high spot off West Summit Hill Drive, the Catholic church is visible from a number of directions.
Its historic architecture, although not as ornate on the outside as such other landmark downtown churches as St. John's Episcopal Cathedral and Church Street United Methodist, has also drawn eyes from afar due to its arches and brick coloring.
The clock faces on its tower have a timeless look. On the inside, vintage wooden pews could make a visitor feel he or she is in the 1920s or 1950s as much as the 2010s.
All these attributes – including such ornate interior features as the altarpieces, the stained-glass windows and the ceiling frescoes – have combined to contribute at least in part to the church's 500 weekly worshipers.
"I think people are very attracted to the church, and people come here precisely because it is a beautiful small church," said the church's nine-year pastor/priest, the Rev. Ronald Franco, during a recent tour.
"I think it's a very simple beauty. It's not an overly elaborate place, but in its simplicity, it has a whole lot of beauty."
As the Shopper News continues its look at historic structures around downtown and immediate West Knoxville this summer, a glance at Immaculate Conception's history covers parts of three centuries.
The current structure designed by Joseph Baumann was dedicated in September 1886, with the altar alcove that was designed with the additional help of architect L.B. Wheeler completed in 1891.
As a result, the building is believed to be Knoxville's oldest still-standing major church building in the heart of downtown.
Construction had been delayed on the 1886 building due to the fact such other buildings as the Knox County Courthouse and the mammoth mental hospital off Lyons View Pike were also being constructed.
The parish dates its origin to 1855, and its name comes from the Catholic belief that Christ was born from the virgin Mary and that God preserved her from original sin.
More:The stories behind Knoxville's most historic buildings
One of the church's first priests was Father Abram Ryan, a former Confederate chaplain and noted Southern poet during the post-Civil War era. (He is also the inspiration for the name of Father Ryan High School in Nashville. But he is a different Father Ryan from Patrick Ryan, another East Tennessee priest who died in the yellow fever epidemic of 1878 in Chattanooga and has been in the news recently over efforts to make him a saint and exhume his body.)
The current building replaced one that stood just south and was torn down when the altar alcove was installed. Laurence Gibney's revised 2004 church history book, "The Church on Summit Hill," says the clock was not part of Baumann's design, but City Council member Samuel Rodgers thought the town needed a city clock to help keep communal time.
The church agreed, and the city maintained the Howard Clock Co.'s tower timepiece until the 1920s, when a city clock was no longer considered necessary. In recent years, the church restored the clock.
Franco said the pews were not original but still date to about the 1920s, and for a period had heating pipe equipment running down the middle of them.
The stained-glass windows depicting various saints of the church were made by a Cincinnati firm, according to the history book. One or two of the nameplates are missing, and Franco said with a laugh that the church may have forgotten their names by now.
The three ceiling murals were done by some itinerant artists who also worked on some local public buildings, Franco said.
The priest added that he also heard the central marble altarpiece, which depicts the Last Supper, was on display for a period in a Gay Street store to draw attention before it was placed in the church.
Below the nave is a meeting/gathering hall, which features on a wall a number of historic photos of the church and downtown Knoxville.
The parish at one time also operated an elementary Catholic school, St. Mary's, which was on the east side along with a convent. After they were torn down and the Crowne Plaza was later built on part of the site, a new church office building was built on that side of the church in 1976 in a style similar to the 1886 building.
It initially also housed the parish priests, who had formerly lived in the altar alcove addition. Today, the priests from Immaculate Conception and St. John XXIII Catholic Center at the University of Tennessee share housing in a North Knoxville residence, Franco said.
Through all the changes within and just beyond the church's bounds, the old 1886 church building still seems to have plenty of appeal to downtown worshipers and architectural lovers alike.
"It captures the best of the Catholic tradition," Franco said.
Immaculate Conception Catholic Church will be open for tours during its annual Irishfest on Saturday, Aug. 10, from 4 to 10 p.m. The event, which has a $5 admission, will include music, food, beer and dancing. For more information, go to icknoxville.org.
Explore UT's Tyson house, a historic gathering spot and a dog's final resting place Lonesome Dove building's history in Old City is like no other — saloon, brothel, ice cream 1898 Cal Johnson Building, built by ex-slave, transformed as new living space in Old City Former downtown Park Bank, soon to be Embassy Suites, will keep 'unique' 1970s exterior UT's Austin Peay building: home to Andy Holt before Andy Holt Tower


Thank you so much for taking the time to complete this survey and sharing your views. Your answers will help us develop ways of teaching adults with developmental disabilities to read or to improve their reading skills. We will share what we have found with your organisation once the survey has closed and ask that they in turn share these findings with you.


text:
Water Management Plan recommended for Okanagan
By Judie Steeves – Kelowna Capital News, November 12, 2012
We're approaching a time of more water conflicts in the Okanagan basin warns hydrologist Don Dobson, who has been studying the Okanagan's watersheds for decades.
He was commenting on the need for a Watershed Management Plan to be undertaken here during discussion of it at the Okanagan Water Stewardship Council meeting last Thursday.
Dobson is vice-chairman of the council, on which he represents the Association of Professional Engineers and Geoscientists of B.C.
He told council members there has already been a lot of work done at the basin level that could be fed into a WMP. Such plans are sub basin specific, he explained.
Water Management Plan proposed for Okanagan
He cautioned there can be confusion between a Watershed Management Plan, of which a number have been completed now in the Okanagan, and a Water Management Plan, but he explained that they are quite different, although the one is a critical component of the other.
Water Management Plans can be quite complicated, he noted, and there will be competing interests, however, he said it's important to proceed with one in order to manage water in the Okanagan.
Nelson Jatel, water stewardship director of the Okanagan Basin Water Board, to whom the OWSC reports and makes recommendations, explained that a successful WMP relies on cooperation between different actors within the watershed.
"A strategy of inclusivity and clear commitment throughout the development of the plan will help to ensure its long-term viability," he commented.
The Okanagan Sustainable Water Strategy prepared by the council in 2008 recommended that a WMP for the Okanagan be prepared within three years.
In the interim, such studies as the Water Supply and Demand Study have been completed, and they provide a technical foundation for the WMP.
"The vision of a WMP is to manage the quantity, quality and timing of water in the hydrologic cycle to avoid and reduce future conflicts between water users, and between water users and in-stream (environmental) flow requirements in the Okanagan watershed," said Jatel.
Now, he said, the council must decide what should be included and what excluded from a WMP.
The plan is a comprehensive and integrated watershed plan which is intended to proactively deal with conflicts between water users, conflicts between water users and in-stream flow needs and risks to water quality.
It is a tool introduced in 2004 under the province's Water Act, but so far, only one formal WMP has been submitted to the province and none have been approved.
The first step would be an identification of issues, reasons and purposes for such a plan.
One of the compelling reasons for the Okanagan to consider embarking on the process, is that it is the only available mechanism to protect groundwater in this province, said Jatel.
As well, the WMP can be a structure under which to develop a valley-wide response plan for severe water shortages, he said.


Since it's Thanksgiving Week here in the U.S., many of you might have poultry on your mind. If so, you're going to love this directory!
If you're a pastured poultry producer, or would like to be, you need to know about PasturedPoultryInfo.com. It's a site put together by David Whittaker of Oak Meadows Farm. David noticed that there were sites that listed hatcheries or sites for processing facilities, but there wasn't a site where you could go to find everything in one place. So he made one.
PasturedPoultryInfo.com includes information on hatcheries, feed mills, processors and places to buy equipment. The information on the site comes from conversations David had with folks on Facebook, and from searching on Google, so there may be some discrepancies. For example, David did not contact every processing plant so some that are listed may be USDA certified, though they're not listed as such on the site, and others may not be USDA certified, or may not offer processing at all. It's up to each farmer to contact a plant and find out what they offer.
If you come across links that aren't working or you have information on facilities that have closed or that have opened, let David know using the contact form on the site. He will try to keep it as up-to-date as possible. Just keep in mind that he runs a pastured poultry farm full time from spring through fall, so updates may have to wait until winter for updates.
David built this site as a service to his fellow poultry producers, absorbing all the costs for site hosting, maintenance and more. If this is valuable to you and you'd like to continue having it at your fingertips, consider sending David a little support by clicking on the button on his website.


text:
Yaghnobi is een Iraanse taal en wordt gesproken in de hoogvallei van de Yaghnobrivier in het Zarafshangebied in Tadzjikistan door het Yaghnobivolk. Het wordt door de meeste taalkundigen beschouwd als een directe afstammeling van het Sogdisch. Samen met het in de Kaukasus gesproken Ossetisch is het de enige overgebleven Noordoost-Iraanse taal.

Yaghnobi wordt gesproken door 3000 à 6000 mensen.

Iraanse taal

redpajama_set_name: RedPajamaWikipedia


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text:
Athertonia es un género monotípico de arbusto perteneciente a la familia de las proteáceas. Su única especie: Athertonia diversifolia, es un endemismo de  Australia. es nativa de la Meseta Atherton, región del extremo norte de Queensland, en Australia. Se la conoce como el roble Atherton debido a la forma de sus hojas inmaduras que se asemejan a las del roble Quercus robur , con la que no está relacionada.

Descripción
Athertonia diversifolia crece como un árbol que alcanza un tamaño de 8 a 30 m   de alto. El tronco puede ser reforzada y alcanza un diámetro de 30 cm. Las hojas juveniles son de forma oblonga sencilla con márgenes finamente dentados, pero son reemplazadas por grandes hojas lobuladas intermedias que llegan a 60 cm de largo. Las hojas adultas son variables en forma, lobulado o entero, de 12-20 cm   de largo y 9.5 cm   de ancho. Las ramas jóvenes y nuevo crecimiento están cubiertas de pelo oxidado. Aparecen de marzo a junio, las flores son de color crema y marrón  y producidas en  racimos largos de 15-34 cm. La fruta en forma de lente es de 3.6 a 4.1 cm   de largo por 3.3 a 3.8 cm  de ancho y 1.9 a 2.6 cm de espesor, color azul, que contiene una núcula sin cáscara leñosa-oscura con un gran núcleo comestible y crujiente, que maduran en primavera.

Taxonomía
Athertonia diversifolia fue descrito por Robert Brown y publicado en Botanical Journal of the Linnean Society 70: 176. 1975.
Sinonimia
Helicia diversifol C.T.White Hicksbeachia diversifolia'' (C.T.White) Sleumer

Referencias

Proteaceae
Flora de Queensland
Plantas descritas en 1975
Plantas descritas por C.T.White
Plantas descritas por L.A.S.Johnson
Plantas descritas por B.G.Briggs


Jennifer Moore Ballentine knows the end-of-life world from a number of perspectives: as advocate, educator, consultant, and ethicist, and also as a hospice volunteer, hospice family member, hospice professional, and cancer survivor. As President of The Iris Project, Jennifer offers education, advocacy, and consulting services to private, professional, and community clients.
Download Jennifer's professional CV here.
Jennifer has held positions as Vice President for Hospice Analytics, a national hospice and palliative care research organization; Executive Director of Life Quality Institute in Denver; and Director of Programs for the Colorado Center for Hospice and Palliative Care (now the Hospice & Palliative Care Association of the Rockies, or HPCAR). Currently residing in the San Diego, California area, she now offers consulting services and education to hospice and palliative care agencies, health systems, academic institutions, and advocacy groups across the country.
At venues ranging from small community groups to national conferences, she has presented hundreds of programs on advance care planning, advance directives, caregiving, hospice and palliative care, healthcare public policy, palliative sedation, physician assisted-death, multicultural and multispiritual issues at the end of life, and other topics. She has served as an instructor for the California State University-San Marcos Institute for Palliative Care certificate program.
She has provided background research, policy analysis, and expert testimony pertaining to legislative efforts related to end-of-life care. She has provided training in healthcare ethics committee formation and consultation for organizations including hospitals, nursing facilities and rehab centers, hospices, and emergency medical services.
She earned a Master's degree in End-of-Life Studies from Regis University with graduate honors and is a Phi Beta Kappa graduate of Oberlin College. She also holds a Professional Advancement Certificate in Gerontology from the University of Colorado-Colorado Springs.
Her publications have appeared in the Senior Law Handbook of Colorado, the American Journal of Hospice & Palliative Care, Journal of Palliative Medicine, and Natural Transitions magazine. She authored several chapters on hospice and palliative care, advance care planning, and healthcare ethics in the Certified Senior Advisor's textbook, Working with Older Adults (2015), and coauthored A Guide to Organizational Ethics in Hospice Care (NHPCO, 2016) and the chapter, "Ethics Committees for Hospice: Beyond the Acute Care Model," in Hospice Ethics: Policy and Practice in Palliative Care, edited by Timothy W. Kirk and Bruce Jennings (Oxford University Press, 2014). She also serves as Peer Reviewer for the Journal of Palliative Medicine.
Jennifer is a member of the National Hospice and Palliative Care Organization's Palliative Care Council, and has served on their Ethics Advisory Council and Professional Education Committee; the Patient Quality of Life Coalition steering committee; and the National Academies of Science, Engineering, and Medicine Roundtable on Quality of Care for People with Serious Illness. She also served on Center for Improving Value in Health Care Palliative Care Taskforce. She served as Chair of the San Diego Coalition for Compassionate Care (2017) and as Chair of the Colorado Advance Directives Consortium (2010-2017). In the latter role, she had a major role in reshaping the Colorado Living Will, launching the Medical Orders for Scope of Treatment program, and revising the Colorado CPR Directive in collaboration with the Colorado Department of Public Health and Environment.
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COLUMBUS, Ohio – An Ohio death row inmate who killed himself just days before his execution called his suicide inevitable in a three-page note and expressed resentment that Cleveland kidnapper Ariel Castro got a life sentence.
A report by the State Highway Patrol on the Aug. 4 suicide of Billy Slagle also says the inmate called his nearly three decades in prison torture and said he was taking his destiny into his own hands.
In the report released to The Associated Press on Thursday, Slagle also expressed resentment he was being put to death despite the county prosecutor opposing his execution.
The report says Slagle hanged himself with a belt that he hooked onto a conduit in his cell on death row at Chillicothe (chihl-ih-KAHTH'-ee) Correctional Institution.
Castro was found hanged a month later.


text:
165 drug peddlers arrested
Training for differently-abled persons
USAID, LAC agree to strengthen ties
The visiting official appreciated the hard work being done by Alhamra Arts Council
APP September 25, 2019
LAHORE: Punjab USAID Director Kevin C Sharp on Tuesday visited the Lahore Arts Council (LAC) and expressed keen interest in various sections of the Alhamra Art Centre. During the meeting, LAC board of governors (BoG) Chairperson Muneeza Hashmi, Executive Director Ather Ali Khan and Provincial Director USAID Kevin C Sharp agreed on people-to-people contacts to strengthen bilateral relations. Both sides also agreed to explore opportunities in arts, literature and other cultural activities. BoG Chairperson Muneeza Hashmi, along with Executive Director Ather Ali, briefed the USAID director about Alhamra Art Gallery, Academy of Performing Arts, Adbi Bethak and Cultural activities at the council. Kevin C Sharp said that the diplomatic relations between the USA and Pakistan spanned over many years and she believed that both the countries were trying their best to increase bilateral relationship. The visiting official appreciated the hard work being done by Alhamra Arts Council. The LAC chairperson said that it was the key objective of the LAC to promote country's "colourful culture and wonderful traditions in the world and make the world believe that Pakistan is a great place to visit". Executive Director Ather Ali Khan said the LAC was striving to enhance cooperation in the field of art, literature and culture with all countries around the world which will also boost bilateral ties with other countries.
Published in The Express Tribune, September 25th, 2019.
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text:
Malambo is a municipality and city in the Colombian department of Atlántico.

Malambo forms the southernmost part of the Metropolitan area of Barranquilla.

References

External links
 Gobernacion del Atlantico - Malambo
 Malambo official website

Municipalities of Atlántico Department