Loading
The Oregon Administrative Rules contain OARs filed through September 15, 2014
 
QUESTIONS ABOUT THE CONTENT OR MEANING OF THIS AGENCY'S RULES?
CLICK HERE TO ACCESS RULES COORDINATOR CONTACT INFORMATION

DEPARTMENT OF REVENUE

 

DIVISION 457

URBAN RENEWAL

150-457.430

Certification of Urban Renewal Frozen Value and Apportioning Value to Tax Code Areas

(1) “Frozen value” as used in this rule has the same meaning as in OAR 150-457.440(9).

(2) All certified statements and amendments filed under ORS 457.430 before September 29, 1991, continue to remain in effect, unless subsequently amended pursuant to this rule. The total true cash value contained in those certified statements constitutes the total assessed value for purposes of this section.

(3) The certified statement of the total assessed value of all taxable real and personal property contained in the urban renewal area (the frozen value), that is filed by the assessor pursuant to ORS 457.430 must include totals by code area and by taxing district.

(4) If an urban renewal agency wants to limit future collections for a plan by permanently increasing the plan’s frozen value pursuant to ORS 457.455(2), the agency must do so by completing the portion of Department of Revenue Form UR-50 Notice to Assessor that is provided for that purpose, stating the plan name and the new frozen value amount.

(5) If an agency with an Option Three plan notifies the assessor to permanently increase the plan’s frozen value under section (4) of this rule, the formal action taken by the agency to authorize the notice must not be in the form of an ordinance or an amendment to the certified statement filed under ORS 457.430.

(6) If an agency notifies the assessor to permanently increase a plan’s frozen value, the assessor must amend the certified statement filed under ORS 457.430, using the frozen value stated by the agency on Form UR-50.

(7) The assessor must apportion to the tax code areas in the plan area, the total frozen value stated by the agency in its notice, in the same proportions as the most recent previously certified frozen value was distributed among the code areas.

(8) The notice described in section (4) of this rule must be submitted to the assessor by July 15 to apply to the next tax roll.

(9) If the location of property that is centrally assessed by the Department of Revenue pursuant to ORS 308.505 to 308.665 or 308.805 to 308.820 cannot be determined, the assessor must apportion the assessed value of that property among the code areas in the same proportions as the assessed value of all real property is distributed among the code areas on the last roll certified.

[ED. NOTE: Forms referenced are available from the agency.]

Stat. Auth.: ORS 305.100, 457.470
Stats. Implemented: ORS 457.430
Hist.: RD 9-1990, f. 12-20-90, cert. ef. 12-31-90; RD 3-1991, f. 12-30-91, cert. ef. 12-31-91; REV 11-2010, f. 7-23-10, cert. ef. 7-31-10

150-457.440(2)

Notice to Assessor of Amounts to be Raised for Urban Renewal

(1) “Frozen value,” “increment value,” “increment value used” and “maximum authority” as used in this rule have the same meanings as in OAR 150-457.440(9).

(2) The notice to the assessor required by ORS 457.440(2) must be made using Department of Revenue Form UR-50 Notice to Assessor.

(3) An urban renewal agency with an Option One plan may request on Form UR-50:

(a) One hundred percent of the amount available to the plan from division of tax under ORS 457.440 plus, if the amount estimated to be received from ORS 457.440 is not sufficient to meet the budgeted obligations of the plan, a special levy in any amount up to the remainder of the plan’s maximum authority, or

(b) An amount of increment value used that the agency estimates will raise some lesser amount of division of tax, as provided under ORS 457.455(1).

(4) If an agency with an Option One plan requests one hundred percent of the division of tax under subsection (3)(a) of this rule, a request for a special levy must state the dollar amount to be raised or the percentage of the remainder of the plan’s maximum authority that the agency wants.

(5) If an urban renewal agency with an Option One plan requests an amount of increment value used under subsection (3)(b) of this rule, the plan may not request a special levy.

(6) An urban renewal agency with an Option Three plan may request:

(a) The amount of division of tax stated in the ordinance adopted under ORS 457.435 selecting Option Three, plus a special levy; or

(b) An amount of increment value used that the agency estimates will raise some lesser amount of division of tax as provided under ORS 457.455(1), plus a special levy.

(7) If an urban renewal agency with an Option Three plan requests an amount of increment value used, under subsection (6)(b) of this rule and a special levy:

(a) The amount of special levy requested may not exceed the amount calculated by subtracting the amount of division of tax stated in the ordinance adopted under ORS 457.435 selecting Option Three from the plan’s maximum authority as limited by ORS 457.435(3).

(b) The request for a special levy must state the dollar amount to be raised or the percentage of the amount calculated in subsection (7)(a) of this rule that the agency wants.

(8) An urban renewal agency with a plan other than an Option One plan or an Option Three plan may request:

(a) One hundred percent of the amount available to the plan from division of tax under ORS 457.440; or

(b) An amount of increment value used that the agency estimates will raise some lesser amount of division of tax, as provided under ORS 457.455(1) or 457.470.

(9) If an urban renewal agency requests a permanent increase in the amount of frozen value in the certification filed by the assessor under ORS 457.430, as provided in ORS 457.455(2), the agency must notify the assessor of the new frozen value by completing the portion of the Form UR-50 provided for that purpose, stating the plan name and the new frozen value amount. The form must be submitted to the assessor in accordance with OAR 150-457.430.

(10) If an urban renewal agency with an Option One plan notifies the assessor to permanently increase the plan’s frozen value under section (9) of this rule, the plan may never again request a special levy.

(11) If an agency with an Option Three plan notifies the assessor to permanently increase the plan’s frozen value under section (9) of this rule, the formal action taken by the agency to authorize the notice must not be in the form of an ordinance or an amendment to the certified statement filed under ORS 457.430.

(12) If Portland Public School District wishes to exclude from urban renewal division of tax for the current fiscal year that portion of its permanent tax rate limitation by which that limitation was increased upon retirement of the district’s gap bonds, the district must notify the assessors of each county in which division of tax is calculated using the district’s permanent rate. This notification must be submitted to the assessors with Department of Revenue Form ED-50 Notice to Assessor and show both the tax rate to be excluded from division of tax and the tax rate under the district’s permanent rate limitation that the district wishes to impose for district operations. The maximum rate that can be excluded from division of tax is $0.5038 per $1,000 of assessed value.

[ED. NOTE: Forms referenced are available from the agency.]

Stat. Auth.: ORS 305.100, ORS 457.470
Stats. Implemented: ORS 457.010, 457.440, 457.455, 457.470.
Hist.: REV 11-2010, f. 7-23-10, cert. ef. 7-31-10

150-457.440(9)

Urban Renewal Certification, Calculation and Distribution

(1) Definitions: For purposes of this rule:

(a) "Consolidated billing tax rate" means:

(A) For reduced rate plans, the total of all taxing district billing tax rates used to extend taxes, after any adjustments to reflect tax offsets, but does not include:

(i) Any urban renewal special levy rate;

(ii) Any local option tax rate if the tax was approved by the voters after October 6, 2001;

(iii) Any exempt bonded indebtedness tax rate (except for Portland Police and Fire Pension and Disability bonds, if so issued) approved by the voters after October 6, 2001; or

(iv) The portion of Portland Public School District’s permanent rate levy described in OAR 150-457.440(2) section (13) that the district notifies the assessor to exempt from division of tax.

(B)(i) For standard rate plans, the total of all taxing district billing tax rates used to extend taxes, after any adjustments to reflect tax offsets, but does not include any urban renewal special levy rate or rates of new local option taxes.

(ii) Notwithstanding paragraph (1)(a)(B)(i), if an urban renewal agency filed an impairment certificate under ORS 457.445 with respect to a standard rate plan, the rates of new local option taxes that were identified in the impairment certificate must be included in the total.

(b) "Division of tax" means:

(A) For purposes of determining the amount of division of tax to use in tax calculation, the amount calculated by multiplying the tax rate for each taxing district levy in a code area by the increment value used in that code area and summing the product for all code areas in the plan area. Only those taxing district tax rates that are part of the consolidated billing tax rate for that plan are used for this calculation.

(B) For purposes of computing the estimate of the division of tax portion of the maximum authority for existing plans, the amount calculated by multiplying the consolidated billing tax rate for the code area by the increment value used in the code area and summing the product for all code areas in the plan. Only those taxing district tax rates that are part of the consolidated billing tax rate are used for this calculation.

(c) "Division of tax rate" means the rate determined for each taxing district levy within the consolidated billing tax rate for an urban renewal plan. This rate is calculated by dividing the division of tax amount by the taxable assessed value of any shared property for that district. This is the rate that is multiplied by the taxable assessed value of any shared property of the district to determine the amount of division of tax extended before compression on that property from that levy for that plan.

(d) "Existing plan" means an urban renewal plan that provides for a division of ad valorem property taxes as described under ORS 457.420 to 457.460, adopted by ordinance before December 6, 1996, that meets the conditions of 457.010(4).

(e) "Frozen value" means:

(A) The assessed value of the property in an urban renewal plan area at the plan’s inception, as certified by the assessor under ORS 457.430 and OAR 150-457.430; or

(B) The value stated by the agency in the notice to the assessor pursuant to ORS 457.455(2).

(f) "Increment value" means the positive value obtained by subtracting the frozen value in a plan area from the total assessed value in a plan area, calculated code area by code area. Negative results are disregarded, resulting in the code area having zero increment value.

(g) "Increment value used" means:

(A) For an Option Three existing plan, that portion of the increment value in the plan area necessary to raise the amount of division of tax stated in the ordinance selecting Option Three that was adopted by the urban renewal agency under ORS 457.435, or a lesser amount of increment value specified by the agency under paragraph (B) of this subsection.

(B) For plans for which the urban renewal agency specifies, pursuant to ORS 457.455(1) or 457.470, an amount of assessed value less than the full increment amount that is available, the amount of increment value specified. The assessor must apportion to the code areas in the plan area the amount of increment specified by the agency.

(C) For all other plans "increment value used" means "increment value."

(h) "Maximum authority" means the limitation on the amount of revenue to be raised for the year for an existing plan area, as described in ORS 457.435(3). Only plans that are existing plans have a maximum authority amount. The maximum authority is adjusted each year to reflect growth in assessed value within the plan area as provided in ORS 457.435(3)(b).

(i) “New local option tax” means a local option tax described in ORS 457.445(5) that is approved by taxing district electors after January 1, 2013.

(j) "Rate computation value" means the total assessed value in an ad valorem taxing district, plus the value of Fish and Wildlife properties and of Non-Profit Housing properties, minus urban renewal increment value used.

(k) "Reduced rate plan" means any urban renewal plan that is:

(A) Adopted before December 6, 1996, designated as an existing plan, and also designated as an Option One plan;

(B) Adopted before December 6, 1996, was an existing plan designated as an Option One plan on October 6, 2001, and was substantially amended as described in ORS 457.085(2)(i)(A) or (B) on or after October 6, 2001;

(C) Adopted on or after October 6, 2001; or

(D) Adopted before December 5, 1996, and the governing body of the city or county that adopted the plan irrevocably elects to change the plan from being a standard rate plan to a reduced rate plan, pursuant to ORS 457.445(4), and provides the assessor by July 15 of the first tax year it is effective, a copy of the resolution or ordinance making the election.

(l) "Shared property" is property that is both within a taxing district that overlaps an urban renewal plan area, and within the boundaries of a municipality that activated an urban renewal agency. It also includes any area of a plan that extends beyond the boundaries of the activating municipality for that plan.

(m) "Standard rate plan" means an urban renewal plan that is not a reduced rate plan.

(2) Urban renewal agencies making use of tax increment financing must certify their tax increment financing request to the county assessor under ORS 310.060 and pursuant to OAR 150-457.440(2) by July 15 using Department of Revenue Form UR-50 Notice to Assessor for the current tax year. The assessor may, for cause, grant an extension of this date up to October 1.

(3) The assessor must separately calculate the estimated revenue to be raised from each plan area within the territory of a taxing district. To make this calculation the assessor must:

(a) Determine whether the plan is a standard rate plan or a reduced rate plan. Calculate the consolidated billing tax rate accordingly;

(b) Determine the maximum authority of an existing plan by multiplying last year's maximum authority by the percentage growth in plan increment value this year as provided in ORS 457.435(3);

(c) Determine the estimated amount to be raised by the division of tax for the plan. For each code area within the plan area, multiply the consolidated billing tax rate by the increment value used in the code area. Add the amounts of all code areas within a plan; and

(d) Determine the maximum amount of the special levy, if any, for each existing urban renewal plan by subtracting the estimated amount to be raised by the division of tax from the maximum authority of the plan. The maximum special levy cannot be less than zero.

(4) If the plan is an Option One plan:

(a) The assessor must calculate the maximum amount of urban renewal taxes to be raised through the division of tax as provided in section (3) of this rule, or a lesser amount of division of tax using the increment value used that is specified by the agency, according to the agency’s certification on Form UR-50.

(b) If the agency requests one hundred percent of the division of tax and a special levy amount on Form UR-50, the assessor must calculate and extend a special levy for the amount certified, provided the total amount of the special levy plus the estimated division of tax amount is equal to or less than the maximum authority of the plan as determined under subsection (3)(b) of this rule.

(c) If the total of the special levy certified for the plan area plus the estimated division of tax amount computed for the plan by the assessor exceeds the maximum authority of the plan, the assessor must reduce the amount of the special levy until the total of the special levy and the estimated division of tax amount equals the maximum authority for the plan.

(d) If, instead of requesting one hundred percent of division of tax, an agency certifies on Form UR-50 an amount of increment value used, the assessor must not calculate a special levy for that plan.

(5) If the plan is an Option Three plan:

(a) The agency must certify on Form UR-50 the amount stated in the ordinance selecting Option Three as the amount to be collected through the division of taxes, or the amount of increment value that the agency estimates will raise some lesser amount of division of tax.

(b) If the agency certifies the amount of division of tax stated in the ordinance selecting Option Three, the assessor must calculate the amount of increment value necessary to raise the division of tax amount stated in the ordinance. The amount calculated by the assessor is the increment value used.

(c) If the agency certifies the amount of increment value that the agency estimates will raise some lesser amount of division of tax, the amount specified is the increment value used.

(d) If the agency certifies a special levy and certifies the amount of division of tax stated in the ordinance selecting Option Three, and the total special levy plus the estimated division of tax amount computed for the plan by the assessor exceeds the maximum authority of the plan, the assessor must reduce the special levy until the total of the two equals the maximum authority.

(e) If the agency certifies a special levy and certifies an amount of increment value used that the agency estimates will raise an amount of division of tax that is less than the amount stated in the ordinance selecting Option Three, and the total of the special levy plus the estimated division of tax amount computed by the assessor using that amount of increment value exceeds the total that would have been available under the plan’s maximum authority had the agency certified the amount of division of tax stated in the ordinance selecting Option Three, the assessor must reduce the special levy amount so that the total of the special levy and the estimated division of tax equals the total that would have been available under the plan’s maximum authority, had the agency certified the amount of division of tax stated in the ordinance selecting Option Three.

(6) If the plan is not an existing plan, the agency must certify on Form UR-50:

(a) One hundred percent of the amount of division of tax; or

(b) The amount of increment value used that the agency estimates will raise some lesser amount of division of tax, pursuant to ORS 457.455(1) or 457.470.

(7) The assessor must:

(a) Apportion the increment value used to the code areas in the plan area in the same proportions as the increment value is distributed among those code areas.

(b) If the full increment value in a code area is less than the amount of increment value used that is apportioned to the code area under subsection (7)(a) of this rule, the assessor must calculate the division of tax using the full increment value. No increment value is then used in calculating the taxes of the ad valorem taxing districts for the year.

(c) If the full increment value exceeds the amount of the increment value used, the assessor must use the remaining increment value in calculating the taxes of the ad valorem taxing districts for the current year.

(8) The assessor must:

(a) Use the rate computation value in calculating taxes for a taxing district that has an urban renewal plan area within its boundaries and whose rate is part of the consolidated billing tax rate for the plan.

(b) Calculate the urban renewal special levy tax rate for each plan area using the current year taxable value of all taxable property in the municipality that adopted the plan and any portion of the urban renewal plan area outside of the municipality. Current year taxable value includes the value of Non-profit Housing properties, Fish and Wildlife properties and urban renewal increment value.

(c) Calculate urban renewal special levy tax rates on a plan area by plan area basis. If one plan area of an agency extends beyond the boundary limits of the activating municipality, only the special levy rate for that plan area is extended beyond the boundaries of the municipality.

(d) Unless otherwise specifically provided by law, no tax offset applies to the special levy rate.

(9) The assessor must determine the tax rate for each code area for each tax levy that an ad valorem district certifies as follows:

(a) Determine the rate certified by the district for tax rate levies or calculate a tax rate for dollar amount levies;

(b) Subtract any offsets as applicable; and

(c) Subtract any division of tax rate for that district applicable to that code area from the result of subsection (9)(b) of this rule.

(10) The assessor must calculate a total division of tax rate for each code area. This is the total of the division of tax rates from all of the levies from all taxing districts with shared property in that code area, if such rates are in the consolidated billing tax rate.

(11) The division of tax rate may have two components. One is the total of rates derived from any local option tax levies. The other component is the total of rates derived from any other levies. The assessor must treat the amount of taxes derived from each of the two total rates separately for purposes of determining compliance with the limitations of section 11(b) Article XI of the Oregon Constitution.

(12) The assessor must calculate the amount of tax on each account that is distributed to each urban renewal agency as follows:

(a) For each property within a shared property area the assessor must calculate the division of tax amount extended by multiplying the taxable assessed value of the account by the division of tax rate for each plan area.

(b) For each property within a shared property area that has an urban renewal special levy, the assessor must calculate the amount extended for the special levy by multiplying the taxable assessed value of the account by the rate calculated for each urban renewal special levy.

(c) If taxes exceed the limitations in either category of section 11(b) Article XI of the Oregon Constitution, the assessor must reduce the taxes to the category limit. The division of tax portion derived from local option levies must be reduced proportionately with all other similarly categorized local option levies before any other taxes in the category are reduced.

(13) The special levy and the division of tax must be imposed on all taxable property in the municipality that activated the urban renewal agency and any portion of the urban renewal plan area outside of the municipality that is shared property for that plan.

(14) The tax statement must display at a minimum for each agency, under the applicable limitation category, the total combined dollar amount imposed for the urban renewal special levy and the division of tax for that account.

(15) In preparing the percentage distribution schedule under ORS 311.390, the tax collector must use the dollar amount generated for urban renewal division of tax and the dollar amount imposed for urban renewal special levy for each urban renewal agency.

[ED. NOTE: Forms and Publications referenced are available from the agency.]

Stat. Auth.: ORS 305.100 & 457.470
Stats. Implemented: ORS 457.440, 457.445 & 457.470
Hist.: REV 13-1999, f. 12-30-99, cert. ef. 12-31-99; REV 1-2002, f. & cert. ef. 5-23-02; REV 7-2008, f. 8-29-08, cert. ef. 8-31-08; REV 11-2010, f. 7-23-10, cert. ef. 7-31-10; REV 5-2013(Temp), f. 7-1-13, cert. ef. 7-15-13 thru 1-1-14; REV 9-2013, f. 12-26-13, cert. ef. 1-1-14

150-457.440(9)-(A)

Minimum Public Information on Division of Tax

(1) The assessor of a county in which any taxing district has urban renewal excess value must make available to the public information concerning the urban renewal division of tax amounts. The information must be readily accessible to the public in either print or electronic form.

(a) The content must include:

(A) The name of the county;

(B) The number of urban renewal agencies in the county;

(C) The total dollar amount of taxes imposed by all taxing districts that was allocated to all of the urban renewal agencies in the county for the tax year immediately prior to the current tax year; and

(D) The total dollar amount of taxes imposed for the urban renewal agencies in the county as special levies, if any, for the tax year immediately prior to the current tax year.

(b) The following example meets the information requirements:

Example: Some of the taxes imposed for the taxing districts in County X were allocated to two urban renewal agencies. For tax year 2000-2001, $3,820,268 out of a total $229,299,593 taxes imposed by all taxing districts in the county were allocated to the urban renewal agencies. In addition, $1,254,320 was imposed for the urban renewal agencies as special levies.

(2) The county must also describe where additional information about urban renewal may be obtained.

Example: Anyone interested in obtaining more information about the amount of money distributed to urban renewal may contact the assessor's office at (telephone number) or through e-mail at (e-mail address) or (urban renewal agency name) at (telephone number) or (e-mail address).

(3) Nothing in this rule prohibits a county from making available to the public more information about urban renewal.

Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 457.440
Hist.: REV 3-2001, f. 7-31-01, cert. ef. 8-1-01

150-457.450

Distribution of Remaining Tax Increment Funds

(1) For purposes of this rule "taxing district" includes only those districts that have ad valorem taxes divided with an urban renewal agency pursuant to ORS 457.440.

(2) An urban renewal agency must give the notice required by ORS 457.450(2) to each county assessor that had calculated division of tax amounts for the agency. As soon as practicable, each assessor that is notified will:

(a) Discontinue calculating division of tax and urban renewal special levy amounts under ORS 457.440 and 457.435 for the plan area; and

(b) Notify the county treasurer in writing to discontinue any future distributions to the agency for this plan from any division of tax or urban renewal special levy.

(3) When unexpended moneys in the agency special fund for a plan must be turned over to the county treasurer under ORS 457.450(3), the agency must apportion the moneys between each county that had calculated division of tax amounts for the agency in proportion to the amount received from each county for the plan in the last fiscal year before the notice required by ORS 457.450(2). The agency must turn over each amount that was apportioned to a county to that county's treasurer.

(4) After the county treasurer is notified by the assessor under section (2) of this rule about a plan or the county treasurer receives money from an urban renewal agency under ORS 457.450(3) regarding a plan, the treasurer must:

(a) Discontinue any future distributions to the agency for that plan from the division of tax and any special levy;

(b) Prepare a schedule to allocate for each taxing district that levied within that plan area on the last tax roll any unexpended moneys returned by the agency under ORS 457.450(3) plus any future moneys that otherwise would be distributed for that plan. Allocation percentages must be in proportion to the amounts calculated to be raised from division of tax from each taxing district for that plan on the last tax roll;

(c) Distribute to the taxing districts based on the schedule prepared under subsection (4)(b) of this rule any money that otherwise would be distributed for that urban renewal plan, or that has been returned by the agency for the plan under ORS 457.450(3); and

(d) If a special levy for that plan was combined with special levies for other plans of the same agency and tax had been imposed through one special levy rate, allocate and distribute special levy collections for that plan as follows:

(A) Prepare a schedule to allocate the combined special levy collections for the plans that continue to receive distributions and the plan that will no longer receive distributions. Using the last tax roll on which that plan's special levy was combined with other special levies of the agency, determine the allocation percentage for that plan by dividing that plan's portion of the combined special levy amount by the total special levy amount for the agency. Apply this allocation percentage to allocate an amount for that plan from collections of special levy amounts for any years that the combined special levy included an amount for that plan.

(B) Distribute the special levy amount allocated for that plan to the taxing districts instead of to the urban renewal agency based on the schedule prepared under subsection (4)(b) of this rule. Distribute the remainder of the special levy moneys to the urban renewal agency. [Table & Examples not included. See ED. NOTE.]

(5) Nothing in this rule is intended to prevent the county from using a different allocation procedure if it results in the same distribution to the taxing districts.

[ED. NOTE: Table referenced are available from the agency.]

Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 457.450
Hist.: REV 6-2001, f. & cert. ef. 12-31-01; REV 9-2006, f. 12-27-06, cert. ef. 1-1-07

150-457.450(1)

Notice of Plan Adoption or Area Change

An urban renewal agency's notice to the assessor of a plan adoption or amendment to a plan area must provide the following information:

(1) A legal description of the plan area boundary, or the boundary of the amended area of the plan, that includes the information required by ORS 308.225(2)(b);

(2) An accurate map showing the boundary line of the plan area or the boundary of the amended area of the plan;

(3) The date the plan or plan amendment was approved; and

(4) The name of the plan area.

Stat. Auth.: ORS 305.100.
Stats. Implemented: ORS 457.450(1).
Hist.: REV 2-2005, f. 6-27-05, cert. ef 6-30-05

The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
Phone: (503) 986-1523 • Fax: (503) 986-1616 • oregon.sos@state.or.us

© 2013 State of Oregon All Rights Reserved​