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District Meeting 1 FLPA Audits 2 Currently over 4million acres in Georgia are entered in the Forest Land Conservation Use special assessment program Reimbursement Grants are issued by the state to the local jurisdictions to offset potential tax shifts associated with this special a ID: 564262

interest due refund 000 due interest 000 refund 100 tax flpa 2008 final days property taxpayer homestead covenant acres

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Slide1

DOR-GAAODistrict Meeting

1Slide2

FLPA Audits

2Slide3

Currently, over 4-million acres

in Georgia are entered in the

Forest Land Conservation Use

special assessment programReimbursement Grants are issued by the state to the local jurisdictions to offset potential tax shifts associated with this special assessment program

2009 $10.5 million

2010 $14.0 million2011 $17.7 million2012 $22.6 million2013 $27.8 million

3Slide4

FLPA Reimbursement Grant

works like this….

If property entered into this program causes

an ad valorem tax revenue reduction in a jurisdiction; the state will pay assistance grants to such jurisdiction as follows:

50

% of the first 3% of revenue reduction100% of the amount of revenue reduction over 3%4Slide5

Audit ProcessAudit Findings

DOR has developed and initiated an audit program to ensure proper distribution of grant funds

5Slide6

FLPA Audit Process

Beginning in February 2012, DOR agents visited counties and obtained 2008 thru 2013 data files

Spreadsheets were created from the

data and several relevant tabs were established …..

6Slide7

Audit Finding #1:

Failure to

record

FLPA covenants in county deed records

7Slide8

O.C.G.A. 48-5-7.7 (j) (1)

The FLPA statute requires that the approved

covenant

be filed/recorded with clerk of the superior court in the county in which the eligible property is located.Agents will be checking for recordingsA copy of the recorded covenants may be required at Digest Submission

8Slide9

O.C.G.A. 48-5-7.7 (j) (1)

If

the covenant is not so recorded in the real property records, a transferee of the property affected shall not be bound by the covenant or subject to any penalty for its breach.

9Slide10

Reg. 560-11-11-.06(a)(2)

The

QFLP Covenant and benefits derived therefrom shall not extend to any portion of the tract for which the QFLP Covenant has not yet been signed and recorded in that county’s real property index.

10Slide11

Audit Finding #2

:

Failure to accurately calculate

2008 Base Value (F-code) as a result of splits or combinations that changed the parcels as they existed on the 2008 digest.

Counties must go back to 2008 and calculate the 2008 base value using 2008 base value-per-acre.

11Slide12

BOA must track ‘3’ separate values for properties entered in FLPA covenants

Fair Market Value

(J-code on digest)

True-Blue old fashioned FMV (three value approaches)Forest Land Conservation Use Value (FLCUV)Woodland values (DOR Table of Value Regulations)

Forest

Land Fair Market Value (F-code on digest)2008 FMV (adjusted by economic indicator)12Slide13

Forest Land Fair Market Value

aka…F-Code

aka…2008 Base Value

…used ‘only’ in the calculation of the Reimbursement Grants issued to the local jurisdictions

…does

not directly affect the property owner’s assessment or tax bill…and this is the value referred to in Audit Finding #2 which is often incorrectly calculated13Slide14

First…the difference between the Forest Land Fair Market Value (F-code)

and the Forest Land Conservation Use Value

(FLCUV)

is calculated: 2008 Base Value + economic indicator (F-Code on the Digest) − Current Use Woodland Value from DOR Table of Values regulation = Total Digest Value Loss due to FLPA

Then

… the ‘Total Digest Value Loss due to FLPA’ is compared to the Net Digest absent FLPA to establish the 3% threshold…To determine the Revenue Reduction attributable to FLPA….14Slide15

Agents must verify

“F”

values (2008 Base Value) including the associated index adjustments

15Slide16

Let’s look at a few examples….16Slide17

“F” value example #1

1,000 ac parcel in 2008; entered in FLPA in 2009

$1,991,200 value for 2008 digest after appeal

2008BaseValue would be $1,991,200 for 2009 Covenant

17Slide18

“F” value example #2

Parcel 047-058 in 2008 included 406.77 acres

$2,496,300 / 406.77=

6,137 per acre in 2008Split for 2009 to 348.28 acres and applied for FLPA2008Base Value for 2009 covenant348.28 acres * $6,137= $2,137,394 2008BaseValue

18Slide19

“F” value example #3

Property entered in FLPA Covenant in 2009 included three contiguous parcels for 2008; which were combined into one tract for 2009

047-100 (20 acres) (2008 value = $50,000)

047-101 (100 acres) (2008 value = $100,000)047-102 (100 acres) (2008 value = $100,000

)

2008 base value would be $250,000 for newly combined 220 acre property covenanted in 200919Slide20

“F” value example #4

210 acres entered in 2009 FLPA Covenant included three contiguous 2008 parcels that were combined for 2009. Prior to entering the FLPA covenant, the taxpayer sold 10 acres.

047-100 (20 acres) (2008 value = $50,000)

047-101 (100 acres) (2008 value = $100,000)047-102 (100 acres) (2008 value = $100,000

)

2008 base value equals $238,560 for the 210 acre tract. $250,000 / 220 acres = 1136 per acre 210 acres * 1136 per acre = $238,560

20Slide21

“F” value example #5

Property entered in 2009 FLPA covenant included three separate contiguous parcels in 2008 which were entered in one covenant but were maintained as separate tracts in tax records.

(shown as 3 separate parcels with the same FLAPPNUM)

047-100 (20 acres) (2008 $50,000) 2009-147-000009047-101 (100 acres) (2008 $100,000) 2009-147-000009

047-102

(100 acres) (2008 $100,000) 2009-147-000009If covenanted as separate parcels in one FLPA Covenant then the 2008 base value would be the corresponding value for each parcel from 2008 digest.21Slide22

Audit Finding #3:

Failure to accurately apply the

‘US

economic index’ to the 2008 Base Value; including: Failure to apply

Failure to obtain BOA approval

Failure to uniformly apply index to all parcels in a year22Slide23

Such 2008 valuation (Forest Land Fair Market Value) may increase from one taxable year to the next by a rate equal to the percentage change in the price index for gross output of state and local government from the prior year to the current year as defined by the US Bureau of Economic Analysis and indicated by the

Price Index for Government Consumption Expenditures and General Government Gross Output

(Table 3.10.4)

23Slide24

DOR annually publishes the index referenced in statute as the

“US

Bureau of Economic Analysis and indicated by the Price Index for Government Consumption Expenditures and General Government Gross Output (Table 3.10.4

)” 2009 Index ……….. none 2010 Index ……….. 0.999

2011 Index

……….. 1.026 2012 Index ……….. 1.063 2013 Index ……….. 1.085 2014 Index

………..

1.085

24Slide25

Audit Finding #4:

Failure to delineate each soil type

for

each parcel when establishing the FLPA Current Use Value and instead, in some cases, basing such value on the predominate soil productivityAgents are verifying the process the county uses to assign soil productivity and instructing the counties to follow

GA law and regulations

25Slide26

Forest Land Conservation Use Values

48-5-271

.

Table of values for conservation use value of forest land.(a) The commissioner shall promulgate and county tax officials shall follow uniform rules and regulations establishing a table of values for the conservation use value of forest land

conservation

use property. Such values shall be the same as provided for forest land values under Code Section 48-5-269.All FLPA covenants use value should be applied based on the soil productivity for Woodland class soils.26Slide27

Audit Finding #5:

Failure

to

use the Woodland Productivity rating for ALL land in FLPA covenants

Soil

Cnty

Soil

Soil

Agric

Wood

TYPE

No

Composition

Description

Prod

Prod

CoB

COWARTS

LOAMY SAND, 2 TO 5

5

2

Cob

CHEWACLA

4

2

CoB

010

CARNEGIE

SANDY LOAM, 2 TO 5

5

2

CoB

023

CONASAUGA

SILT LOAM, 1 TO 6

6

7

CoB

086

CARNEGIE

SANDY LOAM, 2 TO 5

5

2

Conservation Use Soil

Conversion Table

27Slide28

What does 48-5-271 tell us?

Commissioner has promulgated

regs

establishing table of valuesSuch values shall be the same as provided for forest land in 48-5-269Table of values limited to 3% change per year28Slide29

Failure to adhere to the 3% limit on increases for Forest Land Conservation Use values

from one year to the next; including failure to apply new

table of values for the

year; and failure to ignore the 3% limit when a split occurs to the property.Audit Finding #6:29Slide30

Forest Land Conservation Use Values

FLPA Use values for 2012 should have only increased 3% from the 2009, 2010, and 2011 Moratorium Use Value.

FLPA Use Values are compared for each digest year and to see if Moratorium was held on Use values for 2009, 2010, 2011.

Agents compare the FLPA table of values to the Soil Productivities used by the counties30Slide31

FLPA Audit ProcessAgents

request

the Chief Appraiser

sign an audit document upon completion of such audit in order to attest the process was performed by the county to the best of their knowledge.I, the undersigned, do hereby attest my answers contained and presented to this properly identified and authorized agent of the Department of Revenue, empowered by O.C.G.A. 48-2-1, to be true and correct to the best of my knowledge.

31Slide32

FLPA Audits Progress

Currently, Field Agents have performed FLPA audits for 2009, 2010,

and 2011

in approximately 65 counties. Tax year 2012 and 2013 FLPA Audits have been performed in approximately 5 counties.32Slide33

DOR Auditors Role

DOR field agents upload the

final audit documents

for DOR auditors to recalculate reimbursement grants

33Slide34

Applications must

be filed on or before the last day for filing tax appeals or at any time while such appeal is pending

New

owner cannot apply during the year of purchaseExcludes any residence and up to 2 acresExcludes the value of any

improvement

Includes ONLY LAND; all of which is categorized as woodlandSubsequently acquired contiguous acres may be added to the original covenant (must be less than 200 ac)Other FLPA audit observations

34Slide35

CUVA/FLPARegistry

35Slide36

Statewide Covenant Registry

Bona Fide Agricultural Conservation Use Covenants (48-5-7.4)

Forest Land Conservation Use Covenants (48-5-7.7)

36Slide37

Statutory Requirements

Registry assists

the county in measuring acreage

limitaiton for conservation use (48-5-7.4)Each owner of conservation use is allowed up to 2000 acres in conservation use statewide(FLPA

has no acre

limitations)37Slide38

Covenant Registry

Standardized layout for all 159 counties.

Data must be included with annual Digest

SubmissionDOR emailed each county an addendum to the 2014 digest submission package alerting you of this requirement – we didn’t want you to submit it then – submit with digest38Slide39

Covenant Registry

Data layouts in 2013 had some inconsistency (some asked for Class/

Strat

and shouldn’t have) … layouts made uniform for 2014Data submitted by county is presented in registry as-is (no edits other than removal of commas in names and addresses and multiple owner fields)39Slide40

Covenant Registry

County Name

Digest Year

Parcel NumberTotal AcresCovenant AcresLastnameFirstnameMiddle

Address1

Address2Address3CityStateZipMultiple OwnersCCYFLCY40Slide41

Covenant Registry

The impact and usefulness of the registry will be greatly enhanced when the county takes the extra step to include the owner names and percentage ownership in each covenant where owned by multiple owners.

41Slide42

Covenant Registry

Some CAMA systems do not separate names into three columns (Last, First, Middle), in those instances, the entire name will be found in the LASTNAME column

Some CAMA systems contain commas (they should not per USPS regulations), those have been removed from the registry

File is too large to email, must be downloaded 42Slide43

Covenant Registry

Full Version (confidential)

http://www.wingap.net/

Links PagePassword protected

43Slide44

Some of the multiple owner columns appear to be pulled from CAMA comment fields, some include DOB and SSN information – therefore data should remain

strictly

confidential44Slide45

Covenant Registry

45Slide46

Searching and Filters

Click the Arrow beside a column name to reveal filter options

Sample is LASTNAME

46Slide47

Searching and Filters

Select TEXT FILTERS

47Slide48

Searching and Filters

Select CONTAINS

Enter desired text: SAYER

48Slide49

49Slide50

Details

181,341 total rows

Covenants represent 18,230,897.14 acres

50Slide51

Sample Queries

Query for all CUV covenants that began in 2012 in Cobb, Gwinnett, or Fulton County

Query for all CUV covenants owned by people with “Lee Michael” in their names

Query for all covenants less than 3 acresQuery for conservation use covenants larger than 2000 acres51Slide52

HB463IRP Distribution

52Slide53

What is IRP?The International Registration Plan

is a special

agreement

between member-states for registering vehicles that must travel between two (2) or more member-states. In the past, ad valorem tax was paid directly to the GA county where the vehicle was based; and once paid, the owner could make application to DOR to obtain multi-state registration.

Now there’s a one-stop-shop…..

53Slide54

Amended the way in which IRP vehicles are assessed and taxed for ad valorem purpose;

The vehicle owner

pays

an ALTERNATIVE tax to DOR and obtains the multi-state registration at the same timeDOR will distribute the ALTERNATIVE ad valorem tax based on the percentage of tax collected by each taxing authority as compared to statewide total.

HB463 – passed in 2013 session

54Slide55

How does that affect the digest?Since the net digest of each jurisdiction is the basis for distribution of the tax…..

….assessors

and tax commissioners must take special care to produce

city tax digest consolidation sheets…with accurate homestead and freeport exemption amounts applicable to CITY EXEMPTIONS.55Slide56

56Slide57

1938: ‘S1’ Homestead Act of 1937: $2,0001957: ‘S5’ and ‘SD’ Disabled

veteran homestead exemption

1964: ‘S4’ Elderly homestead age 65 $4,000

1967: Assessment level 40%1972: Rev Commissioner to factor digests; BOE created 1974: ‘S3’ Elderly homestead age 62 $10,0001983: Current GA Constitution1989: Factoring eliminated…new digest review provisions1992: Three-year digest review cycle1994: ‘SS’ and ‘SE’

Surviving Spouse of Service member homestead

1995: ‘S6’ Floating Homestead age 62 $30,0002006: ‘SC’ Elderly age 65 total state homestead2006: ‘SG’ Surviving spouse of peace officer homesteadState Homestead….which ones apply to cities?

57Slide58

Local CITY Homestead ExemptionObtain copy of

house bill detailing qualifications and exemption amount

GA Const. Article VII. Section II. Paragraph II.

Exemptions from taxation of property … (2) Homestead exemptions from ad valorem taxation levied by local taxing jurisdictions may be granted by local law conditioned upon approval by a majority of the qualified electors residing within the limits of the local taxing jurisdiction voting in a referendum thereon….58Slide59

59Slide60

GA Const. Article VII. Section II. Paragraph III

.

Exemptions

which may be authorized locally …(a) (1) The governing authority of any county or municipality, subject to the approval of a majority of the qualified electors of such political subdivision voting in a referendum thereon, may exempt from ad valorem taxation, including all such taxation levied for educational purposes and for state purposes, inventories of goods in the process of manufacture or production, and inventories of finished goods….CITY Freeport Exemption Obtain copy of city referendum & resolution setting percentage of exemption

60Slide61

G E O R G I A 'S F R E E P O R T S T A T U S 

RATIFIED STATE *CLASSES OF AMOUNT OF

COUNTY/CITY FREEPORT ACT INVENTORY EXEMPTION

  Appling Co. 11-7-78 1 and 2 100% 11-4-86 class 3 100%

Baxley 11-6-90 all 100%

 Atkinson Co. 11-6-01 all no decision Pearson 11-7-78 all 100% Willacoochee 11-7-78 all 100% Bacon Co. 11-7-78 all 100% Alma 11-7-78 all 100% Baldwin Co. 9-21-77 all 100%

Milledgeville 9-21-77 all 100%

 

Banks Co.

11-6-84 all 100%

 

Barrow Co.

11-2-93 all 100%

Auburn 11-2-93 all 100%

Statham 11-2-93 all 100%

Winder 11-7-78 all 100%

61Slide62

Many tax commissioners do not collect for their cities so the information regarding exemptions is not readily available

Cities may have different timelines for finalizing their tax bills

Issues:

62Slide63

Refunds due to appeal resolution

63Slide64

House Bill 755

Revises paragraph O.C.G.A. 48-5-311(m) & adds new subparagraph (1) & changes title from Refunds to Interest

: (line 164)

If final value is reduced requires refund to be paid within 60 days within final determination of valueIncludes interest from latter of November 15th or due date or 60 days from final determination whichever is earlier

Maximum interest - $150.00 for homestead

Maximum interest - $5,000 for non-homestead Slide65

House Bill 755

If Refund paid later than 60 days

Interest is calculated at 1% per month (48-5-35)

No limit on this interest Refund and interest paid by taxing jurisdictions in proportion to taxes collected.Slide66

House Bill 755

Revises paragraph O.C.G.A. 48-5-311(m) & adds new subparagraph

(2)

(line 185)Appeal increases amount of tax due 15 days to send new tax billInterest due calculated from latter of November 15th

or due date

OR 15 days from final determination whichever is earlierMaximum Interest $150 for homestead, $5,000 for non-homestead property Slide67

House Bill 755Additional Tax Due:

60 days to pay adjusted bill + interest

After 60 days apply delinquent interestSlide68

House Bill 755

Section 5 amends the Refund Statute –

O.C.G.A.

§ 48-5-380 Adds new paragraph (a.1) to require county or city to reimburse property ownerAdd language that a taxpayer who alleges that a tax was collected illegally or erroneously may request a refund Submitting a request for refund not a prerequisite to bringing suitSlide69

House Bill 755Changes refund limitation from 1 year to:

Suit may be filed at the earlier of the date the request is denied or the expiration of 90 days from date of filing the

claim

Taxpayer may skip the refund request and proceed directly to filing suitSubparagraph (f) allows 5 years from date taxes were paid

for a taxpayer to file suit Slide70

House Bill 755Effective date of July 1,

2014Slide71

Appeal Final - Refund Due to Taxpayer

Refund interest

calculated from

latter of 11/15 or Final due date

EXAMPLE #1:

12/20/13 Due for 2013 taxes5/20/14 Final determination of valueInterest due from 12/20/2013 through 5/20/2014equals 5% interest due on overpaymentSlide72

EXAMPLE 1: Refund

Due to

Taxpayer if

Homestead Property$1,000 Refund due $ 50 Interest due (5% = $50; $150 Cap)$1,050 Total

Due*

*If paid within 60 days of final determinationSlide73

EXAMPLE 1: Refund Due to Taxpayer if NON-homestead

Property

$1,000 Refund due $ 50 Interest due (5% = $50; $5,000 Cap)$1,050 Total Due*

*If

paid within 60 days of final determinationSlide74

Appeal Final - Refund Due to Taxpayer

Refund interest calculated from latter of 11/15 or Final due date

EXAMPLE #2:

11/1/13 Due date for 2013 taxes 5/20/14 Final determination

of value

Interest due 11/15/2013 through 5/20/2014equals 7% interest dueSlide75

EXAMPLE 2: Refund Due to Taxpayer if

Homestead

Property$100,000 Refund due $ 150 Interest due (7% = $7,000; $150 Cap)

$100,150 Total

Due**If paid within 60 days of final determinationSlide76

EXAMPLE 2: Refund Due to Taxpayer if

NON-homestead

Property

$100,000 Refund due $ 5,000 Interest due (7%=$7,000

;$

5,000 Cap)$105,000 Total refund due**If paid within 60 days of final determinationSlide77

Appeal Final – Refund Due to Taxpayer

Refund interest

calculation from latter

of 11/15 or Final due dateEXAMPLE #3:11/01/13 Due date for 2013

taxes

5/20/14 Final determination of value5/20/15 Refund Paid (failed to pay within 60 days)Appeal interest due 11/15/2013 through 5/20/2014 equals 7%Additional interest due 7/20/14 through 5/20/2015 equals

10%Slide78

EXAMPLE 3: Refund Due to Taxpayer if

Homestead

Property$100,000 Refund due $ 150 Interest due (7% = $7,000; $150 Cap)

$ 10,000

Additional Interest due (10%)$110,150 Total Refund Due**no interest cap on 60-day provisionSlide79

EXAMPLE 3: Refund Due to Taxpayer if

NON-homestead

Property

$100,000 Refund due $ 5,000 Interest due

(7

%=$7,000;$5,000 Cap)$ 10,000 Additional Interest due (10%)$115,000 Total Refund Due*

*

no interest cap on

60-day provisionSlide80

Now…lets review interest calculations when the appeal is final and the taxpayer owes additional tax….

80Slide81

Appeal Final –Taxpayer owes Additional Tax

Interest due

from

earlier of 11/15 or Final due date or

15 days from final determinationEXAMPLE #4:12/20/14 Due date for 2014 taxes 5/20/15 Final determination of valueInterest

due 11/15/2014 through 5/20/2015 equals 7% interest due

*Taxpayer

has 60 days from mailing date to pay additional tax due plus interestSlide82

EXAMPLE 4: Taxpayer Owes Additional Tax on

Homestead

Property$ 5,000 Refund due $ 150 Interest

due (

7% = $350; $150 Cap)$ 1,150 Total Refund Due**If paid within 60 days of final billingSlide83

EXAMPLE 4: Taxpayer Owes Additional Tax on

NON-homestead

Property

$ 5,000 Refund due $ 350 Interest due (

7% =

$350; $5000 Cap)$ 1,350 Total Refund Due**If paid within 60 days of final billingSlide84

Appeal Final –Taxpayer owes Additional Tax (delinquent)

Interest due

from

earlier of 11/15 or Final due date or

15 days from final determinationEXAMPLE #5:12/20/14 Due date for 2014 taxes 5/20/15 Final determination of value10/1/15 Additional tax paidAppeal Interest

due

11/15/14 -- 5/1/15

= 7%

*Taxpayer

has 60 days from mailing date to pay additional tax due plus

appeal interest

Delinquent Interest due

7/1/15

--

1/1/16 =

6%Slide85

EXAMPLE 5: Taxpayer Owes Additional Tax on

Homestead

Property (delinquent)

$ 5,000 Refund due $ 150 Appeal Interest due

(7%

= $350; $150 Cap)$ 300 Delinquent Interest (6% = $300)$ 500 Delinquent penalty (10% after 90 days)$ 5,950 Total additional tax due * no interest cap on 60-days to pay + there’s a 10% penalty after 90 daysSlide86

EXAMPLE 5: Taxpayer Owes Additional Tax on

NON-homestead

Property (delinquent)

$ 5,000 Refund due $ 350 Appeal Interest due

(7%

= $350; $5000 cap)$ 300 Delinquent Interest (6% = $300; no cap)$ 500 Delinquent penalty (10% after 90 days)$ 6,150 Total additional tax due

* no interest cap on

60-days to pay + there’s a 10% penalty after 90 daysSlide87

Caution – Handle with Care!Additional interest and penalty owed by county or taxpayer depends on Outcome of the appealTemporary tax amount paid by taxpayer on original due date

Date refund of overpayment issued to taxpayer

Date payment of additional tax paid by taxpayer

87Slide88

GAAO District Issues

88Slide89

Solar Farms W/Cuva Breach,

Regulated by PU

Ratio Studies

Section 42 LIHTC/HB 954Hot Topics in GAAO Districts

89Slide90

North District Topics ListFLPA Audits

IRP

Covenant Registry

Interest on RefundsNew LegislationWinGAP SQL ConversionSolar FarmsCUVA BreachesChicken HousesRatio Studies (DOAA)

LIHTC / HB 954

Overview of PU Process (Op, NonOp, Notices, Billing, Listing in Cama)Dealing with Covenants < 10 acresGate cardsCell Towers Audits“In My County” Q&AGAAO News

90Slide91

Metro District Topics List

BOE Problems – Rules of Evidence/Defense of Value by staff

DOAA – Ratio Studies

Map & List of Districts in Power point PresentationDevelopment Authority Schedule of Returns “Ramp up appropriate for DA”FLPA AuditsIRPCovenant RegistryInterest on RefundsNew Legislation

91Slide92

Central District Topics ListFLPA Audits

IRP

Covenant Registry

Interest on RefundsNew LegislationBOA MinutesSolar FarmsWinGAP SQL ConversionRatio Studies (DOAA)

LIHTC / HB 954

“In My County”Overview of PU Process (Op, NonOp, Notices, Billing, Listing in Cama)Dealing with Covenants < 10 acres92Slide93

Southeast District Topics ListFLPA Audits

IRP

Covenant Registry

Interest on RefundsNew LegislationWinGAP SQL ConversionMarine Dealer Inventory DetailSolar FarmsCUVA BreachesFLPA 2 AC exclusion

CUVA 10 AC tracts-Additional Info

Valuation of land solar farm installed onIDA administration of solar farms93Slide94

Southwest District Topics ListFLPA Audits

IRP

Covenant Registry

Interest on RefundsNew LegislationWinGAP SQL ConversionMarine Dealer Inventory DetailSolar FarmsCUVA BreachesFLPA 2 AC exclusion

CUVA 10 AC tracts-Additional Info

Valuation of land solar farm installed onIDA administration of solar farms94

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