Item M10
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
ADD ON
Meeting Date:_3/15/00
t.,
"
Division: BOCC
Bulk Item: Yes
No x
--
Department:_ Commissioner Williams
AGENDA ITEM WORDING: The Florida Association of Counties has requested our support for a
resolution to ensure that the costs for the Everglades Restudy do not place an undue burden on the citizens
of South Florida. The restoration of the Everglades should be a priority for all Floridians - in fact, for
everyone. The Florida Association of Counties suggests the use of documentary stamp funds to equitably
share that burden.
ITEM BACKGROUND:
PREVIOUS RELEVANT BOCC ACTION:
STAFF RECOMMENDATION:
TOTAL COST:
BUDGETED: Yes:
No:
COST TO COUNTY:
REVENUE PRODUCING: Yes: No: AMOUNT PER MONTH
YEAR
APPROVED BY: County Attomey_ OMB/Purchasing_ Risk Management
DIVISION DIRECTOR APPROVAL:
~~-~~.
. Nora A. Williams
DOCUMENTATION: IncIuded:_x_ To Follow:_ Not Required:
DISPOSITION:
Agenda Item #: /It. /0
80ard or ~OUl\qt Commlssionen
. .
Maude ford Lee. Chair
wanen H. Newell. Vice Chairman
J<aren T, Marcus
carol A, RoberlS
Mary McCarty
Burl Aaronson
Thny Masilolli
County Admlntltratl!Jr
Robert Weisman
;:.,
"
FAX COVER SHEET
TO: Commissioner Ilene Lieberman, Broward County (954) 357-7295
Commissioner Adam Cummings, Charlotte County (941) 743-1310
Commissioner Pamela Mac'Kie, Collier County (941) 774-3602
commissioner Robert Giesler, Glades County (941) 946-1091
county Administrator Lester Baird, Hendry Co. (941) 675-5317
Commissioner Guy Maxcy. HighlandS county (863) 386-6535
Commissioner John Manning, Lee county ~Lfl ffi&3t 335-2143
Commissioner Janet Gettig, Martin county (561) 288-5432
Commissioner Jimmy Morales, Miami-Dade co. (305) 375-5569
Commissioner Nora Wiliams, Monroe County (305) 289-6306
Commissioner Mary Kay Reich, Monroe County (305) 852.7162
county Administrator George Long. Okeechobee (941) 763.9529
Chair Mel Martinez, Orange County (407) 836-7360
commissioner Chuck Dunnick, Osceola County (407) 343-2210
Commissioner Marlene Young, Polk County (863) 534-7655
Commissioner Franni, Hutchinson, St. Lucie Co. (561) 462-2131
FROM: Commissioner Ka~lm Beach county
DATE: February 22,2000\
SUBJECT: Everglades Restudy Funding options
NO OF PAGES, INCLUDING COVER: 10
I have been talking to many of you in the last few days about the Governor's
proposal for South Florida to fund $100 Million of the Restudy Program annually. It
makes sense for all sixteen counties to have one position on what funding source we
would support and think is fair. The Documentary Stamp continues to seem to be
the most reliable and equitable. Attached please find a draft resolution and
information on the Documentary Stamp Taxes. Please let me know ASAP if you think
your counties could support this so we can move forward as Quickly as possible. The
Palm Beach County Board of County Commissioners may consider this resolution at
their February 29,2000 meeting.
"An Equal Opportunity Affirmative Action Employer"
,.(it)" P.O. Box 1989 West Palm Beach,. Florida 33402-1989 (S61) 355-2001 Fax: (561) 35S-3990
'6cY (Hinllld on r<<:yr:I<<I/NllNlf WWW.c:o.palm-beac:h.fl.us
D~AFT
Everglade. Ecosystem Funding Resolution
WHEREAS, as the worfd's largest subtropical marsh. the Florida Everglades is
an ecological system of state. national and international importance:
WHEREAS. the entire 9c.peystem of the South Florida region. spanning from 'the
Kissimmee River to the Florida Keys. depends upon a healthy and functioning
Everglades:
WHEREAS. the South Florida region adds tremendously to the economic vitality
of the entire state and comprises appro~imBtely forty percent of the state',
population:
WHEREAS, the future water supply and floOd protection of South Florida will
b~neflt from the restoration of the Everglade. ecosystem;
WHEREAS. the federal Water Resources Development Acts of 1992 and 1996
directed the Army Corps of Engineers to undertake the Central and Southern
Florida Project Comprehensive Review Study (Restudy) and. on July 1, 1999, the
Corps presented the Restudy to Congress;
WHEREAS. the Restudy is expected to cost appro~im8tely eigh1 billion d01J8~
and the federal legislation mandates a 50/50 coat sharing between the State of
Florida end Congress;
WHEREAS. the state of Florida share Is estimated to be two hundred million
dollars per year for twenty years;
WHEREAS, the Governor of the stete of Florida has announced legislation that
provides approximately one hundred million dollars per year for ten years from
state sources and commits the South Florida Water Management District and the
South Florida region to another one hundred million per yeer;
WHEREAS, the Florida Legislature will address Re6tudy funding during the 2000
Session in order to es1ablish the stats's financial responsibility to fund the
restoration of the Evergfades ecosY3tam; and
WHEREAS. the Board of County Commissioners of the sbcteen counties within
the jurisdiction of the South Florida Water Management District recognize
Restudy funding as a priority issue of their constituents snd the entire ragion.
NOW. THEREFORE. Sf IT RESOLVED BY THESE BOARDS OF COUNTY
COMMISSIONERS:
j ,..... v . '-" '- +-' ...., .,,, ,.. ,
Section 1: That the Boards of County Commissioners of the sixteen counties
within the jurisdiction of the South Florida Water Management District urge the
Governor and the Florida Legislature push for Everglades restoration funding
during the 2000 5esslon.
Section 2: That the Boards of County Commissioners of the sixteen counties
within the jurisdiction of the South Florida Water Management District urge the
Florida Legislature to equitably apportion the coate of RestUdy funding between
the Btate of Florida and thi South Flo(lda region.
~
Section 3: That the Boards of County Commissioners of the sixteen count~s
within the jurisdiction of the South Florida Water Management District consider
the Everglades to be such B significant resource that a dedicated. recurring
funding source is needed to fund the lengthy and expensive restoration process.
Section 4: That the Boards of County Commissioners of the sixteen counties
within the jurisdiction of the South Florida Water Management District urge the
Governor and the Florida Legislature to consider dedicating a portion of the
state documentary stamp revenue necessary to provideu'j:f:tp.,10QrI1iUion
d911~r~:'per'year: as the most sound and balanced source of revenue for
Restudy funding.
tiVt;l<<:iLAUts Kt:'.5 fUllT
GOVERNOR'S PROPOSED FUNDING SQURCr;S
......
..
Total Project Cost
Florida's Annual Share (50%)
$7,800,000,000
S200,ooo,Ooo
Governor's Proposed AlloCation:
StatB of Florida General Re'lenue
TOTAl
115,0001000 37.5%
$75,000,000 37.5%
$100,000,000 50.0~
$25,000,000 12.5%
$125,000,000 82.5%
....
$200,000.000 100.0%
-=
Total PortJon from Stale of Florida
SOuU\ FlOrida Water Management District
Florida Forever (South Florida CDnsenurtion land
Acquisttton Program)
Total Portion from South Florida
Actual Effect of Govemo"'s Proposed AJlocatlon:
State or Florida General Revenue $75,000,000 37.5%
Since South Florida pays 46.5 % of General RO'lenue
derived from Sales Taxes the Actual Portion Paid By the
rest of Florida is:) 53.50'" $40,125.000 20.1'"
Total Portion from State of Florida $40,125,000 20.1 %
South Florida Water Management District $100,000,000 50.0%
Florida Forever (South Florida Conservation Land $25,000,000
Acquisition Program) 12.5%
South Florida Portion Of General Revenue 48_50% $34,875,000 17.4%
Total ACTUAL share from South Florida $15!!,875,OOO 79.9-10 ,
TOTAL $200,000,000 100.0%
DOCUMENTARY STAMP TAXES
.: ..: :!' ,~
P10rida SIIIUIGI;
,\dminII1cnld by:
~r201
Deplltmelll of b".lluc
1999-00. S1.098,ooo.000 .46 $395,100,000 $123,100,000 $10,000.000
1998.99- , ,093.000.000 ..59 418,100.000 198,500,000 10.000.000
1991-98 1.045.380.'64 13.8] 429.S76.74S l70.521,O10 .0-
1996-97 M4.220.m 8.11 349.424."'0 14',642.846 ...0-
1995-96 715,150.8'1 n.49 329,651,161 121,164,8~ .()..
19M-9' 69S,282.181 .10.28 359.187.648 91,497,010 .()..
199]..94 774 924 927 21.27 431 810511 76 761 068 .0-
DlIrribudon..
. .
~.. ",:';,' . :"~':":"" . , ~:',;.~";:' ,".'.' ..,. -:- ...,'.', . ',.. "',<','
':LaJld .... ''''i~.:::.~ .~~.IQil,~ G.'~~, :~KQI&~
'.' ~~~IMil:',kNji;4C~iII' 'TI\III fun4:
$95.300,000 158,500.000 "1.500,000 $16.900.000 $48,600,000
94.800,000 S8,300,OOO SI,300,OOO 76,500,000 48,400,000
90,081.930 56,13Z, 107 56,132.107 72.182.163 46,5".503
63.610,053 43.:511."4 43.3]8.674 59.553.5-40 U,"4,'36
67.806.638 41.161.03] 4"168.033 54,351,IJO 33.939.626
61.319.749 4O:nQ,110 31.'732.106 48..580,780 2A.32j,435
67181 349 38310319 41 291483 S4 129119 Z6 624 608
S113,lOO.ooo
113,200,000
109.044.:107
84,190.947
78.461.U5
24.325.435
26 67A 608
~~.~:~'
. ".. .. \;'"
19994)-
199&-9'.
1997-98
1 996-91
1995...g6
1994-95
1993-94
· !at.
.. Actua) dIi"ibulcd ImOWJCI ctiffer ffOlll uno_ tQUccttd d\Ml to rel\mdl and bqJnnInI and tlft4in, fuad baIanteI.
... Iffocuve July 1. 199A
SUWMAltY
The doewft,en&lry IIarnp ta1 is atNIIly twO IaltCI impoee4 oa dltrcrmr bact II differeDlIU rlUll. TIlt au OD 4eed1 and
otba' cIoc:\IIMIIIa rdafOll fA) nil pcopedJ is II lite n1c of 70 cen&l per $100. ColpOtatc thane. eerdficala of
indcbtednal. pI'Omlaaol'J aatd. wa,e UllpmtNl and rdall ~.. ,"curd ..rccmenm aro aaxc4 It )S CMII por SlOO.
1l_aut8 from docuIncntAIY aWllpl .. divided befttcea .. ~ Revenue Pund and vulbua mast fuDdI ued to ~in
public .... or -WOI'I affordable bo\aI"". . .
41
TOTAL P.06
DOCUMRNTARY STAMP T41tE8
( eontiD\lC4)
tJISPOSI'I10N
Seven perc.eDl of IIDIal coIJccdans II deducted u GcDcrll Rovmuc: lervlce daar.c. Diltributionllre then IDIdt u
follows: SiKly-tWo IIId lilllJ-cIWcC ~1ba (62.63) pct'CfllllO die Gencnlltevcnuc Pund, nine IDCI five tee (9.~)
..Ctallo lIle Lald AC4Uiaitloa TNII PUnd, five lid .iplYMfour ~ (5.84) pert.lfttlO the Wattr W....'emenr
....... Tnal fund, five .... ciplYMfour ~Ih (5.8') pm:caIlO die COlIICmdon .net lec:""ion Landi TllIIf Pwld.
ud mua and aUtecn bundredlha (16.19) perccllllO dI, S"t8 HOUIlnI TflIIf PYDd. De I.acaI Govcmmcnl HOIII'"
TNaI Fund nceiVCl dcvaa IDlI oae hundred IWcnl1.five lho1llWldda (11.1"') pcrcenl of cSilll'ibuaed WDCaiOM thrO\llh
the Stale HOllliDl Tnut PwId. Preservation 2000 debI aervtcc and fundin, for the EcotYIten\ Manale~ and
lttMoratlon Trust PUDd are IIkeo mat of the Ocnerallt.evenue dUuibudon.
BASI! AND ItAlE
Dc:aII UId camer dOQllnCftll tel.... 10 rally: 70 CCIdS poi' SIOO or frICtional pin of SIOO of !be e4nal4crlcioa. an
Dade c:owuy the nUl ts 60 Call.) Corporate lharct. banda. unllic:.aa or b!dllbUldnCN. promJuory noma, wase
uaiplDClUa. nWI thatao I('~ IpccmGnLl: 35 unII per SIOO or fraccionll pan of S 100 of Ihe com6dcradon.
HlSTOR.Y
PJorlda tint cuc:tcd I d~ aamp tu tn 1931. u lbeJltt or 10 &:81111 per $100 of coneidt...tion. In 1951, the lax
Oft cSocumeMs IC"~11o really <_inly dMda) w.. railed 10 20 c.enaa. ud the _ hat betA UlCued It hifO ICpIftle racCl
em... ud A01C:I ~cr liKe. "ajOf r~ .realct ocaIIRCIln 1"1.1963. 1919. 1981. 19~. 1987. 1990, 1991. and
1991. In H~'3. .. .....illaaure ~ Dade COUDIY to Ic~ I _relionacy I\U1A 011 dc:eda of \ip ID 4' cen.. for
IlAt.h $100 ou.apl for 4oGd. on ....k fllnily rai4cftcct.
U..a 1967 all prOCNdJ frem dowInCACuy I1Imp. wcu, 10 Ocnml Revenue. In IbM year aaurtaJ. wu impoled on
dOCUlDClWl nlatinl 10 realty wkh 1M p~ lOins 10 1M Land AcquillUoD TNtI hnd. The lUna. WII n:pe4led in
1979 u4 replaced wIch an Inc:rc.ue In du: documemary '1IIhp IP aD deeds. aad me l..uld Ac:qulaidon Tiwr Pu.nd was
Sivca a diltributioD frollllbJa IP. SIDce 1979 ""rcucs In dlo documcnc&ry II8mp lalI; rife have been UICd CD t\and
levenl propams, indudm, ac:qubition or cnvlroanaenally lenlillve land. fundlna Male Il\fruU'ucmre, MId funding
.ffordable .......,. In lt90 &he 0cncnJ Revenue ICrva c.harlc wu ellCnlkd '0 me Doaaanenwy Stamp Ck.~
Tnaat PLwI (amo"l Other tnlCt t\mda), which reduced all dilttibultoDl from Ihia fund by "yen perten' on I recurrm,
buia. eMpie, 90-217. L.a.p., aulborb:c4 a portion of docwncn~ ICAmp IU procada which bad bocn allocated 10
OcneraJ .y~ 10 be UICd far Pracrvllion ZOOO tkbIllCrvlca. By 1994. ny. 1'2000 bond aericl wcre au\l\orizld by
.. ....'aparc. Punuan& so ell. 91.3J7. L.O.P.. dfccaivc Jlaly 1. 199.5. the cUauitMadon 10 Ihe Oenual Rcvawe fund
wu reduced by 1.66 peteeDlIIId ~ dillflwdon 10 aha Slue Houaina Tnaal ~ wu increa&ed by 8.66 pc,",". In
IWl, ...-.....cDana of rcU pl'openy .. punRllllllO the diMolUlion 0' maniaSt were ClerDp'e4 froln ~ W:.
19H LP.GlSLATlYB CHANGES
eupt. 91.181. L.O.P., 1110.. promiuory aoteIlO be feMWeel 1& an IIIcnued level of 6bJiaadoft .'Ihouc cho banower
havias 10 p'Y cSocumcnlAlylranap tax On k full M1aUAl of 1M ..i.,Iion. bua 001)' On Ihc: 1In0Wd of the lnac:ate.
Cbapcu ''''31 1. L.O.P.. pro"idea IbM cIoeumenaary IWDp IU n:ccipca ...... be depolir.od in Ihe Ecoa)rltem M....ScmeRt
ud Resto,.'_ TRIll P\md forlbe JNIPOK of fundq erDIloD COtlll'ol: belch prcaCfY.cioa. natQrtuoa. lad
ICDCNrilhhKW; and alonn aDd hunkane protec:don. nil mODe)' would olktwise have been deposited in !he Gener"
Itc-..,CIIIC PwId.
42
- ..
----=-. ..
DOCIIMJ.NTA.-Y STAMP TAX&S.
(ccmtinuo4)
olllea STATES
Taut on dowInCRtallon of Ihe record in, or tnNfcr of ccnaia inIaft.iblct uc Ievlc4 by 39 1..1eI and 1M O"'lcc of
Columbia. Although moll of dlete scaleS leVY document rccoldlna l&ILeI only on real eag(C. InlAY, lncludq Plodd.,
have. more le1ltral taX Ievie4 OD me IrIRlfcr of,dceck. In mllly ltaa dw "lei vary II , mull or IUmlCI or incrcued
.... inlendecllO pick up aplril\l fedeflllUClI. In olher S"'CI. couNY and mwUcipallOvemmeNI were .Oowd 10 ,ltk
up Iho ~pirin8 fcdcralaaxcl.
VALUE or RATE CHANGES. EDMPnONS. DIFFEUN'I1ALS. UJUNDS AND ALLOWANCES
Value af 1 ".. )cvy for each 1100 of consldmtioft on dcoda (.0001)
~
(miIIlolII)
S 8.8
RA'f~CHANGE
Vahle of 1 cent levy fOf eub SIOO of couidenaioft OR ~rpora&e
a!w1eS. boncb. ccniGcara of lNSabrodaeil. promillory IIOleJ.
wa" miJlUnCaII. aDd rcrail daarp lCCOQIIIaarcemtftb
13.8
V ALUE OF ~~P110NS A.Nn DlFfFRRN11AL~
SlDCk InAIfen (t. 2OU)5)
ItCIICW'- nolt:l (I. 201.09)
Cemfall:1 of depoI" (1.201.10)
14.4
53.6
Jndotcnnlallo
Wboleaalc .arcbCMaK IAOrtP'~ '1nemcAP (a. 201.21)
37.3
LeaKI
126.1
Unifom C~rclal Code docume.... (10 201.22)
SeaarilY dealers - 30daYI Of lcaa (s. SI7.J2)
Forcicn no~1 (s. 201.23(1))
Obllllhona of politlQl .bdM.\ona (s. 20 I .24)
Ina.emadotW baakiai tnNKIiona (I. 201.23(4))
Indel8nftllwa
51.6
3.7
4.1
18.8
o.at~f-llAre nota heW by Plorfda b_lneMn (.. 101 .08)
3.0
Supplcmen&1 OQ uliJity bond fi~ (.. 101.01(4))
Indetcnninllo
10 c~.. race: diff.".",'" fot Oade CountY (I. :2QI.031)
8.3
43
i
.. .
TOTAL P.l32
DOCVMINTAav STAMP TAXIS
( COBIlD\IIId)
y AI It~ OP W\Jll(Il.Ci: AND ^I r nW^Nf"B5
199~
(millions)
DiIIolucioD of muriate (I. 201.02(1))
4.8
.~.
"
Crou CQllatenlll.alion oI'ow (.. ~OI.08(7))
1.D
Tu GIlly OD intreued aIftOUIII of nllealed JaIN (s. 20'-09(1))
",enll commillioD (.5~) (t. 201.11(2))
Clark of d1c cimlil ~ fee (1 S of lAX an doeda) (s. 201.012(3))
0.2
~.5
6.1
\
44
,. state of Florida
Department of Revenue
~'''nlJ ~t!PP!(! "-",n f,,,ms rr.,rr!J ....w PMilnm'f
~iliDi yo\),t~Je$ ~ Documeanary Stamp TII
Whn \n e,,, ar
~~tc
S~mi!ln~ Offef~d
~~,"I)".is D,IC
~onrn."cm$
"gnu:
Documentary Slamp Ta.
Which DOCU~"11 Reqllite I)OCllmc..ry Slamps?
Documentary '~p &axes Dre levied OD documenls IS prcwidcd ullder Chapler 20 I.
Florida Srahltel. l)oe~mcn" subject to Ihe lilt Irc Qlldincd below.
Deeds
Tile tax rDlc Cor fAnSfCf or an interut in real propcny i. $.70 (D.de eau".)' rak as S.60
plus 1.45 dillC~liol\ar)' "UUx.) on each $100, or a (raCtlOlllhereof, ohlle 10lal
con.ide"uittn paid, or 10 be PlAid, Cor lbc lrllnsfCf.
^ lI'II\lfer n1" intcrest In rell' Pfupefly l:on,I&I, uf:
w_mnly eked:! .peei.., WllfT.Ply dud, ,,1ll1 c111im deeds COntracts rOt (imber, gas.
011 0' rnin~:rI1 ,ilhla cooperalive _panmenll ownc"bip d~\1mcnta c1l1cmc:nls
lI;recmenli Cor detd u'l.nmenI8 ofc:onltl(l DC 1Iltreemenl for dud ,ina mobile
hOftlf' affixed In lalld a"ignflltnl' nrlcese ..,ijptmenl' nfbcneficial j"ItreAl in.
InlJOf
Col\Sidenlli<tn enllSists of:
uih mortgage, either subject 10 or ISlumed 'lOok or an incl't'l,e In lllnck value
e1lCMngc of propen)' (land .wap) deed in lieu Df fmeclt,.utc parlnen:hip Ulleresr
afty olher monetary conlidC11llion or ca".idoralioA wh~b "-5 vollll: Where the
ton&i4eration paid or excM~e4 for reel propeny ia property olbe, \l1I1n money.
&he Cl)(lsiderol,on ia equllll!) lhe rair market value of the real properly.
Sl.cks t.ul Bonelli
DoclAmeo'lr)' stamp r.~ il due upon the otiairtal iulla'\C1: of slOclcIi Qrwl bonds in thi.
alatc. The tu 'ale is $.35 per $100, Dr pOl'\lQR thctto( uhhc race or par ~.luc oflbe
sieck ceniric.re Ot me fKe "tlue of the bond. If I ClOtk cenific:a,e is illued Without face
nl~. the La" aPfllica ((I the aclual value,
NOlt!s, MorlClau and WrluoD )ramths ro Pay
The 'IX rare on a -nlten nbhellla" 10 p'Y money is S.lS fur elteh S I 00, ur fnu;lton
Ihtreof, of d\t ohlia-lion eltldellce4 by Ihe document. Tauble dotllf"C1\" milS( 'l'lfllain a
promise 10 pay cia,,", _ 'pccir.c; amollnl or money ,net mUll be cJtec~tect or delivered in
fIQrid.. A /nQrl...c ,. ....bit un lhe muim\lm prlncipa' amoun! :alaled in lbe dOC\imcnl
IIthen recorded in F"'o~l.
EUlhplt' InclUdt! file fOIlOWh,,:
demADd DOlet lerm IIOfe9. bOlh Soc"rcd end 'lftSeeurcd relail iG,t1.lbnenf ..Ill
COnlrac:lll ICIIMes wilh an uneondirillnal prvmi,t \0 pay ...st.ImJIlion of monS-ats
man,_ae. ""',p-6tc\\ll\d liMe. ."d mnrtp1IN cc:r1.;n 1I..ilP1fllcnt_ \If Ml.r'lAA,e,
cemin rCllew~l nOles
hnp:IIsun6.d,ns.stale. n.us/dor/t;aesIlJoc _suunp.htm I
2/18/00
WlII' k Eumpl7
'rhe Dnty uecnpl\ont from lilt paymenl or docurnenaary Stlmp ta" arc given 10
govemmeqta' enlillu. The tal ii payable by any pany an I l"lhle O"1""CI\o"- rr ane
P"'Y ,. exempt. the IIX. is required oflhe nanclcempr pll1y.
tea,lly .... l"Ie,"I
Any docurnenrI111'. upon .\adjl or when tc~rded, dOtS nor 1:01'loin evidence of tbo propet'
tmO\anl of lbe IIX pala is ...ea.ed D penall, or 10 percclll per mDnlh DOt 10 exceed SO
pm:mt (If 1M laX no. raid. I.'erelt i. "Iu.ell lib rlre af I percent per n'ltll\lh, pYQ
raled de,,)' al .000328761. bated upon thtl aR\OlIIll or .,,~ lax no. paw from the dale Ihe
\all. is due ..nu\ the 'n is ,,<Aid.
,.,;,j..,,'lIl,,'J II) 1....I~~IIl..I.~llln.'''' "111\"",,,,,,, ,',"'I.,tl "'..m''''I'' ~""")'
.......... "...u-.~ 41'1_.. ...."'.. n '.~IA^.J'6"'1I.~/A^", ~,.wu'" hfml
2J 18/00
TOTAL P.03
TOTAL P.ll