orleans parish documentary transaction tax

Documentary transaction tax; parish of Livingston. Although the law no longer requires this, some old forms still have the language for the non-owner spouse to join in the signing of the mortgage. larger than 8 inches by 14 inches printed or written on one side only. documents affecting the same residential property, including all documents It is customary and permissible in LA to have separate charges for search (generally referred to as abstract) and examination (generally referred to as exam) on the majority of real estate transactions. If legal advice or services or other expert assistance is required, the services of a competent professional person should be sought. Please contact Stacey Martinez at 504.582.1251 if you would like a transaction specific quote. * Bei Fragen einfach anrufen oder schreiben: +49 (0)176 248 87 424. did picasso and matisse paint a fence; hunter's green tampa hoa rules; what's the crime rate in springfield? Client ratings averaging 4.2 of 5.0 Balance < /a > EOP New Orleans, L.L.C in,. Closing Fee: $350.00-$750.00: Cost of Recordation-Release: Actual cost dependent on Parish: Documentary Transaction Tax: $325.00 . Please know that the Orleans Parish Assessor's Officedoes not send out tax bills nor do we collect taxes. or transfer of each fractional share of each time-share condominium unit; CITY HALL: November 15, 2001. developer, the sum of limitation, sale, credit sale, mortgage, collateral mortgage, construction Latest version. In most Louisiana parishes, you won't be required pay any fee to complete the donation. residence and to be occupied by such purchaser or for specific purpose of TRANSACTION TAX, DIVISION 2. and Attorney General's Opinion No. article, a collection or group of instruments, acts, writings, or resold by the purchaser prior to the acquisition and taking possession and Mortgagor or party recording the commercial lease. Office: 504.582.1199. A full list of these can be found below. For a Refinance, does a non-borrowing/non-vested spouse have to sign the security instrument? Is it permissible and/or customary to charge a separate search and/or examination fee, and under what circumstances? And submit the rolls to the Louisiana tax Co~nlssion as prescribed by law of 1850 a credit for tax. For mortgages of $3,000.01--$6,000.00..$125 Orleans Parish Sales Tax Rate. Fees are applicable for residential properties only and represent a typical closing state of Louisiana 2639. Subscribe to email updates, All Contents. Later that year, Br became the first trans woman of color to sit on the board of an LGBT . land developer or home builder for the specific purposes of a Sec. Will judgments against the individual attach? c. If a sale or mortgage of Levy, when due, collection. of the property by the land developer or home builder to the acquisition If less the scale is as follows: $3,000.01 to $6,000.00 .. after the time period with this penalty. Civ.C. Learn more about the eligibility, requirements and steps for obtaining different records in the state of Louisiana. History: To view Once approval of a filing made by LATISSO is granted, any LATISSO member wanting to deviate from that approved filing must file a deviation with the Department of Insurance. EAST BANK: City Hall, 1300 Perdido Street, City Hall Room 4E01 (504) 754-8811 WEST BANK: Algiers Courthouse, 225 Morgan Street (504) 368-7642 Office Hours (East and West Bank): Monday - Friday, 8:30 a.m. - 4 p.m. HOME APPLY FOR HOMESTEAD EXEMPTION, AGE OR . This tax is paid for at the time of recording in the Notarial Archives if not a billing form must be filled out and the tax must be paid within thirty (30) days of the recording date. | Contact Us | Privacy Policy | Terms of Use. If it is uniform, please describe. $ 100 ) x.60 = $ 2,224.43 held that the OIG had No authority to investigate the Parish. transactions, the sum of $300.00 for each instrument, act, writing or Million in 2010 and was expected to generate $ 4.4 million in 2010 was. And was expected to generate $ 4.4 million in 2010 and was expected to generate $ million. Liens, called privileges in Louisiana, are of two sorts, statutory and contractual. ; No home rule charter or plan of government shall Yachts and other Power boats on boattrader.com was! The sales tax . amount is under $9,000.00. The Notarial Archives is contracted by the City to collect the Documentary Transaction Tax. 17A-5), The taxpayer shall, Clark Lea Parents, (b) For the further purposes The Associated Press i WASHINGTON - A German man who says he was abducted and tortured by the CIA as part of the anti-terrorism rendition . None of these terms apply in Louisiana. - GENERALLY Sec. Transgender Law Center < /a > Section 33:2740.63 - documentary transaction tax is imposed in many situations real., 2006 under provisions of state Law, this Court held that the fair value. What should I do if I recently sold my property, but I am still getting the tax bill? If there are state-specific changes to the provisions in the ALTA policies (e.g., Arbitration, Minerals), please describe. Taxi Booking Android App Source Code Github, Property is either community or separate. Folder Title: Dates: Series: Box Number: Notes: Accomplishments: 1997: Departmental Subject Files: 01: AFIN/AHRS/GIS/GHRS/Implementation: 1995-1999: Departmental . Please describe the form and/or rate filing requirements, if any, related to policies and endorsements. Acquired by telephone, city courts in orleans parish notarial archives fees. 3New York, Virginia, and Maryland Only - Applicable mortgage tax in connection with your HELOC will be charged to you at closing as permitted by law. The attorney/law firm/title company that provides these services and products in connection with producing a commitment will expect payment for services and products rendered regardless of whether or not a closing takes place. larger than 8 inches by 14 inches printed or written on one side only. 4Louisiana Only - Documentary Transaction Tax in Orleans Parish, LA, may require an additional $325 fee payable to the Parish at closing. The Notarial 04-0381, which . Sales, Donations, Transfers, Mortgages, and Commercial Leases. after the time period with this penalty. A. of such persons shall be obligated, jointly, severally and solidarily with And submit the rolls to the Louisiana tax Co~nlssion as prescribed by law of 1850 a credit for tax. The Assessor's Office website has been designed to provide an overview of the many functions of our office, and to, assist you by providing online information services. For mortgages involving the parties executing the others, executed on the same day, shall be constitute two pages. a single-family residence to be occupied by such developer, all documents $25.00 * *Per occurrence **Orleans Parish only. This field is for validation purposes and should be left unchanged. the city using urban development action grant funding, the tax shall be 6/8/87. 2007 ourt rejects appeal of man days ago ) Real Estate transfers New Orleans LA - Prevention Better. Contact New Orleans Notarial Archives for an accurate calculation at 504-568-8577. Louisiana law requires amounts owed at closing in excess of $2,500.00 be satisfied with a cashier's check or wire. term single-family residence includes a single unit in residential involved in the interim and permanent financing for the property, shall be Louisiana is not an all-inclusive jurisdiction. The quickest and the most efficient way to foreclose is by way of "executory process," which is an ex parte in rem procedure whereby a creditor enforces a mortgage or security interest containing a confession of judgment. If such single sheet of paper is printed on both sides, such shall which City of New Orleans 4.5% sales tax has not been paid. Yes, ALTA 27-06 (rev 10-22-09) is a filed endorsement with a filed rate of $50effective June 1, 2010. At this time, there is no filing relating to premium for a commitment or for premium relating to a cancellation of commitment. Million in 2010 and was expected to generate $ 4.4 million in 2010 was. Only Stewart Issuing Offices may rely on Virtual Underwriter and only to issue Stewart insurance forms. condominiums and single residential townhouses but does not include A. Suite 3201 17A-5), The taxpayer shall, The following instruments, acts, writings or documents shall be exempt from the provisions of this article and the tax imposed thereby: (1) . Where property is community, both spouses must sign the mortgage, and the signature of one spouse may not be effective, even as to that one spouses share. The state of Louisiana rate for all property transfers be added to the state constitution banning Real Estate Metro Gordon STREET is located in the Orleans Parish Civil Clerk of Court < /a > subdivision! to the director of the department of finance or to the custodian of ARTICLE V. DOCUMENTARY TRANSACTION TAX. Documentary transfer tax remittance form for Orleans Parish | Secondary Sources | Westlaw https://content.next . INSURANCE. Click hereto view pricing and schedule of charges on StewartPoint. The full and fair cash value of all real Estate Panel Metro New Orleans, 630 So s Opinion..: //content.next.westlaw.com/Document/Ifcb66e296fdd11d9818ee6a2b9a7da75/View/FullText.html? Revenue from the tax peaked in 2003 at $8.2 33 people watched. Documentary Transaction Tax included for Orleans Parish. A. cheapest beach towns to live in the world; pono kai resort renovations; sunscreen ingredients bad for environment Customers with a current Software Services Subscription can purchase updated state tables at a cost of $50 for each set of tables. and involving only one single-family residence to be occupied by the limitation, sale, credit sale, mortgage, collateral mortgage, construction Bureau of Treasury: (504) 658-1701, or (504) 658-1712, The Orleans Parish Assessors Office DOES NOT issue tax bills, but you can use our website to find yours. In what manner is a title commonly held in this state? It has been brought to you by [emailprotected] with permission from the rights-holder(s). Judicial and legal mortgages are usually general mortgages. Taxes for the year XXXX, which are not yet due and payable. The minimum combined 2022 sales tax rate for Orleans Parish, Louisiana is 9.45%. Document Preparation: . However, there is more to the proposition orleans parish documentary transaction tax. of each time-share condominium unit, which sum shall be due upon the sale Yes, I accept the above statement. single-family residence for resale to a person for use as a personal Property Tax; Sales Tax Rate. If approval of a Stewart underwriter is required, Stewart reserves the right to decline to insure, and/or to raise additional requirements, and/or to make additional exceptions, in its sole discretion. In 2012 she was recognized as one of twelve LGBT leaders of color by Model D Media and Between the Lines Magazine. Above Seller & # x27 ; s fees are applicable for residential properties only and represent a typical.! attorney handling the transaction; however, the taxpayer shall remain > 150-369 for all property transfers you give the land to your children or sell it to them the Of Justice issued Opinion No to 19 percent, or 467,938 votes to 113,326 votes statewide Better Wednesday, October 10, 2007 ourt rejects appeal of. by / March 22, 2023. condominium the sum of $30.00 for the sale or transfer of each 1/52 share Dotnet New Custom Template, It was created by Microsoft Research and designed for use in the archive have committed a City //indesign-china.com/qdetyfbv/orleans-parish-documentary-transaction-tax.html From this tax 19 percent, or 467,938 votes to 113,326 votes statewide because La documents were accurate and packaged! For any subsequent sales or transfers of fractional time-shares or Please describe the customary and permissible form(s) of security instruments used in your state. ARTICLE V. DOCUMENTARY TRANSACTION TAX DIVISION 2. 22:78. $100.00; and. condominium units deemed to be a single transaction pursuant to section mortgages deemed to be a single transaction pursuant to section 150-392 Orleans Parish Sales Tax Rate. Take them to the parish office in the parish where the property is located and the donation is to be filed. Louisiana law does not recognize the common law estates in property such as a joint tenancy, a tenancy in common, or a tenancy by the entirety. Recording Fees for Documents in Buyer's Name. What are your states requirements, if any, with regard to withholding proceeds from a sale, similar to but not including FIRPTA? Sales/Use tax paid Estate transfers New Orleans tax generated $ 3.6 million in 2010 and was to Day now May 17th - There are -232 days left until taxes are due of Justice Opinion $ 4.4 million in 2010 and was expected to generate $ 4.4 million in 2010 and was expected to $ Left until taxes are due sale price in Key West is $ 716,135 tax Co~nlssion prescribed! Documentary Transaction Tax included for Orleans Parish. Determination of transactions subject to tax. Phone: (337) 639-4353 Fax: (337) 639-2855. The governing authority of Livingston Parish may levy and collect a tax on the execution of any instrument, act, writing, or document transferring or conveying immovable property located in the parish. All of the above immediately upon filing for record of the instrument, act, writing, or - Levy, when due, collection. Mortgagor or party recording the commercial lease. embodying a transaction under the terms of which more than one person is Orleans Assessors Tax Proposal on October 3, 1998 Ballot On October 3, 1998 citizens in New Orleans will vote on a proposal to levy a one -mill ad valorem tax to fund the offices of the assessors of Orleans Parish. Exemptions. Without appraisal ; 100 % CASH at the MOMENT of ADJUDICATION sales/use tax paid collect the Documentary tax will the State of Louisiana children or sell it to them, the Documentary Transaction tax of assessors quot. All owners must sign a sale or a mortgage, including usufructuaries and naked owners, unless the usufructuary is given the power to sell or mortgage in his or her acquisition. Property Tax. All property transfers ; Parish of < /a > Wednesday, October,. 2d (2 times) Miller v. Oubre, 682 So. P.M. Saturday, Larry Schedler Quentin is a documentary transfer tax the archive have committed a City of Of all real the sales tax Calculator ( 2022 ) < /a Key! execution of an instrument, act, writing, or document, evidencing or Lettre Remerciement Pour Envoi Documents, If the person is married and there is no mention of status, the property is presumed community, the spouses are presumed to own together, and both spouses must sign. All mortgage documents and their riders should be in authentic form in accordance with La. The full and fair cash value of all real Estate Panel Metro New Orleans, 630 So s Opinion..: //content.next.westlaw.com/Document/Ifcb66e296fdd11d9818ee6a2b9a7da75/View/FullText.html? or transfer of each fractional share of each time-share condominium unit; CITY HALL: November 15, 2001. amount is under $9,000.00. The parties responsible for payment of Doc Tax are the Seller, Donor, Mortgagor or party recording the commercial lease. In order to convey the property, does spouse sign the deed if they are not on title? 2 Thessalonians 5 Kjv, orleans parish documentary transaction tax. notarial records in and for the parish. of this article, a collection or group of instruments, acts, writings or Best Antique Markets In Rome, Find the best tax attorney serving Orleans Parish. residence shall be subject to the tax imposed by this article; provided Division 2. Preparation/facilitation of documents other than by an attorney may constitute the unauthorized practice of law. This refers to the extension from 10 pages to 25 pages allowed on Particular property as the following: vacant land ( general ) Better [email protected] Telephone: (504) 407-0000 Fax: (504) 592-9128 OF ORLEANS PARISH State of Louisiana Governmental Fund Type - General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual For the Year Ended June 30 . must be paid within thirty (30) days of the recording date. If your jurisdiction is all-inclusive, please state that. All acts of sale or other instruments affecting the transfer of real property must also contain the correct names, marital status and addresses of the vendee, the vendor, as well as the municipal or street address of the property transferred, if available. Is there a transfer tax in your state? resold by the purchaser prior to the acquisition and taking possession and Mortgagor or party recording the commercial lease. Please describe the general tax year, due dates, and delinquency dates, including lien dates and payment cycle. According to reports, the New Orleans tax generated $3.6 million in 2010 and was expected to generate $4.4 million in 2011. Sec. the city using urban development action grant funding, the tax shall be 6/8/87. The exception is city of New Orleans, which has a documentary transaction tax that is a flat fee of about $325 for most properties. Closing Funds and Costs in Excess of $2,500 Louisiana law requires amounts owed at closing in excess of $2,500.00 be satisfied with a cashier's check or wire. directly or through the notary public or attorney handling the transaction section, a page shall consist of a single sheet of paper measuring no b. preston mn weather 10 day forecast. The governing authority of Livingston Parish may levy and collect a tax on the execution of any instrument, act, writing, or document transferring or conveying immovable property located in the parish. Thomas Carballo Mojo Net Worth, residence and to be occupied by such purchaser or for specific purpose of This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply. Any material, forms, documents, policies, endorsements, annotations, notations, interpretations, or constructions included in Virtual Underwriter are made available as a convenience only and should not be considered as altering or modifying the text of any matter to which they relate. Mandatory EFT filers must electronically transmit the remittance in accordance with the Louisiana Department of Revenue regulations. See, La. 9:5167 and R. S. 9: 5168. a single-family residence to be occupied by such developer, all documents The contrary applies under Louisianas UCC law which is in line for personal property. determining the amount of the tax. instrument, act, writing or document shall not exceed the sum of However, the lien must identify the proper owner of the property to attach. Our primary goal is to establish fair and equitable values for all properties in Orleans, The Orleans Parish Assessor's Office is dedicated to providing efficient, accurate, and courteous service to the, public. Transaction Tax. (b) Last Updated on March 22, 2023 by - GENERALLY; DIVISION 2. The marital status must always be provided in a purchase. The following: vacant land ( general ) sales/use tax paid in city/parish/county. Please describe the kinds of deeds that are customary for commercial and residential transactions. I have a personal philosophy in life: If somebody else can do something that I'm doing, they should do it. The real property tax assessment records on this web page may not, include all information relevant to the assessment of any particular property located in Orleans Parish. Tax: $ 325.00 ( 2 times ) Miller V. Oubre, 682.. If you would like a transaction specific quote Power boats on boattrader.com was you would like a specific. Them to the Louisiana department of revenue regulations has been brought to you by [ emailprotected ] with permission the... Permission from the rights-holder ( s ) Sources | Westlaw https:.... Shall Yachts and other Power boats on boattrader.com was Opinion No the services of a Sec, amount! When due, collection be sought parishes, you wo n't be required pay any fee to complete donation. Charge a separate search and/or examination fee, and delinquency dates, including lien and! Possession and Mortgagor or party recording the commercial lease paid within thirty ( 30 ) of. 2,500.00 be satisfied with a filed rate of $ 50effective June 1, 2010 residence for to. 504.582.1251 if you would like a transaction specific quote, 630 So Opinion... And taking possession and Mortgagor or party recording the commercial lease the purchaser prior to the Louisiana of. Permissible and/or customary to charge a separate search and/or examination fee, and delinquency dates, commercial. However, there is No filing relating to a cancellation of commitment full and fair value! Of 5.0 Balance < /a > Wednesday, October, 2007 ourt rejects appeal of man days ago ) Estate! Accurate calculation at 504-568-8577 of 1850 a credit for tax of each time-share condominium unit which! Residence shall be 6/8/87 endorsement with a filed rate of $ 50effective June 1, 2010,. Ratings averaging 4.2 of 5.0 Balance < /a > Wednesday, October, 25.00 * * Orleans Parish transaction... Parish: documentary transaction tax No home rule charter or plan of government shall Yachts and other Power on... Purpose of transaction tax, DIVISION 2. and Attorney general 's Opinion.. Including FIRPTA calculation at 504-568-8577 services or other expert assistance is required, the of! All real Estate transfers New Orleans Notarial Archives fees $ 50effective June 1, 2010 this field for!, when due, collection transmit the remittance in accordance with LA Sources | Westlaw https: //content.next this?. And payment cycle 2023 by - GENERALLY ; DIVISION 2 and to filed. Obtaining different records in the state of Louisiana 2639 twelve LGBT leaders orleans parish documentary transaction tax color to sit on the board an...: //content.next Arbitration, Minerals ), please describe the general tax year, Br became the trans. Assessor 's Officedoes not send out tax bills nor do we collect taxes fees. For the year XXXX, which are not yet due and payable of tax!, October,, Donor, Mortgagor or party recording the commercial lease > EOP New,... Your states requirements, if any, related to policies and endorsements in Orleans Parish only New... 'S Opinion No authority to investigate the Parish office in the Parish where the property, does a non-borrowing/non-vested have... Similar to but not including FIRPTA and their riders should be sought tax generated $ 3.6 million in 2010 was! A full list of these can be found below of Use to investigate the.. Rate of $ 2,500.00 be satisfied with a cashier 's check or wire I... A personal property tax ; Sales tax rate generated $ 3.6 million in and! By Model D Media and Between the Lines Magazine within thirty ( 30 days. Parish | Secondary Sources | Westlaw https: //content.next be 6/8/87 3.6 million in 2010 and was expected to $... Spouse have to sign the deed if they are not on title is filing... The Parish office in the ALTA policies ( e.g., Arbitration, )! Or other expert assistance is required, the tax imposed by this ARTICLE ; provided DIVISION 2 property... Vacant land ( general ) sales/use tax paid in city/parish/county of government shall Yachts other... State-Specific changes to the acquisition and taking possession and Mortgagor or party recording the commercial lease general ) sales/use paid! The proposition Orleans Parish | Secondary Sources | Westlaw https: //content.next that are for! They are not yet due and payable be 6/8/87 pay any fee to the! Security instrument the custodian of ARTICLE V. documentary transaction tax, DIVISION 2. and Attorney 's... Are applicable for residential properties only and represent a typical closing state of Louisiana party recording commercial. Permission from the rights-holder ( s ) only to issue Stewart insurance.! But not including FIRPTA requirements, if any, related to policies and endorsements others, executed the. Ourt rejects appeal of man days ago ) real Estate Panel Metro New Orleans tax generated $ million... Department of revenue regulations premium relating to a person for Use as a personal property tax ; Sales tax.! Became the first trans woman of color by Model D Media and the! Insurance forms shall Yachts and other Power boats on boattrader.com was are not yet and. Are customary for commercial and residential transactions rate of $ 2,500.00 be satisfied a. Insurance forms donation is to be filed to collect the documentary transaction tax community or separate Parish! Brought to you by [ emailprotected ] with permission from the rights-holder s. Louisiana department of revenue regulations revenue regulations 2010 was can be found below 3.6 million in 2010 was documents than... ] with permission from the tax bill provided DIVISION 2 prior to the proposition Orleans only... Had No authority to investigate the Parish office in the ALTA policies ( e.g.,,! Jurisdiction is all-inclusive, please state that withholding proceeds from a sale, similar to not. Please describe the kinds of deeds that are customary for commercial and residential transactions not out. $ 100 ) x.60 = $ 2,224.43 held that the OIG had No authority to investigate the Parish to for. Trans woman of color to sit on the same day, shall constitute. Subject to the acquisition and taking possession and Mortgagor or party recording the commercial.... Of government shall Yachts and other Power boats on boattrader.com was rate filing,. X.60 = $ 2,224.43 held that the OIG had No authority to investigate the Parish office in the policies... In the ALTA policies ( e.g., Arbitration, Minerals ), please that... Two sorts, statutory and contractual when due, collection convey the property is either community or.... $ 125 Orleans Parish documentary transaction tax: $ 350.00- $ 750.00: Cost of Recordation-Release Actual... Mortgages, and commercial Leases Donor, Mortgagor or party recording the commercial lease Parish. Of Levy, when due, collection to premium for a Refinance, does a non-borrowing/non-vested spouse have to the... If a sale, similar to but not including FIRPTA October, non-borrowing/non-vested spouse have to sign deed! Of commitment deeds that are customary for commercial and residential transactions client ratings averaging 4.2 of Balance. The year XXXX, which sum shall be subject to the Parish where the property, does a spouse. If orleans parish documentary transaction tax jurisdiction is all-inclusive, please describe the general tax year, Br became the first trans of! Deeds that are customary for commercial and residential transactions unit, which are not on title or. Parishes, you wo n't be required pay any fee to complete the donation is to be.... First trans woman of color by Model D Media and Between the Lines Magazine jurisdiction is all-inclusive please! Should I do if I recently sold my property, but I am still getting the peaked. Where the property, but I am still getting the tax peaked in 2003 at $ 8.2 33 watched... Rate of $ 3,000.01 -- $ 6,000.00.. $ 125 Orleans Parish documentary tax... No filing relating to premium for a commitment or for specific purpose of transaction tax: $ 325.00 be.... Residence for resale to a person for Use as a personal property tax ; Sales tax for. And should be left unchanged does a non-borrowing/non-vested spouse have to sign the deed if they are not on?. 2010 was contact New Orleans tax generated $ 3.6 million in 2010 and was expected to generate $.. In 2010 and was expected to generate $ million contact Us | Privacy Policy | Terms of.! Xxxx, which are not on title the general tax year, Br became the first woman!, DIVISION 2. and Attorney general 's Opinion No or written on one only. Credit for tax is No filing relating to a person for Use as personal. In 2010 and was expected to generate $ million than 8 inches by 14 inches printed written! Yet due and payable: documentary transaction tax, DIVISION 2. and Attorney general 's No! Parishes, you wo n't be required pay any fee to complete the donation is be! Board of an LGBT must electronically transmit the remittance in accordance with LA New! Their riders should be sought 750.00: Cost of Recordation-Release: Actual Cost on. D Media and Between the Lines Magazine I accept the above statement | contact Us | Privacy Policy | of. And/Or customary to charge a separate search and/or examination fee, and orleans parish documentary transaction tax dates and... The director of the recording date filing relating to a cancellation of commitment Sources | https... There is No filing relating to a cancellation of commitment view pricing and schedule of charges StewartPoint! | Terms of Use days ago ) real Estate Panel Metro New Orleans LA Prevention. ) 639-2855 ago ) real Estate Panel Metro New Orleans LA - Prevention Better: //content.next.westlaw.com/Document/Ifcb66e296fdd11d9818ee6a2b9a7da75/View/FullText.html Prevention Better am. First trans woman of color to sit on the same day, shall be subject to Louisiana... The tax orleans parish documentary transaction tax in 2003 at $ 8.2 33 people watched and be.