Cash Payment: You may bring a cash payment toour office at the address located above. What responsibility does the owner of a Mobile Home Park have in reporting improvements (mobile homes) on their property? The Informal Review is NOT an appeal. Don Schmit, 2012 Financial Management, Investment, and Purchasing Committee, Design Review Committee Castalian Springs, Health, Educational and Housing Facilities Board, Joint Economic and Community Development Board, Music City Executive Airport Authority Regional, Public Records Commission (Archives Board), 355 North Belvedere Drive Gallatin, TN 37066, Where can I find information on property tax sales? . Back to top, Are active duty military personnel required to pay property taxes on their mobile homes? The Chancery Court also collects delinquent property taxes for Maury County and the cities of Columbia, Mount Pleasant and Spring Hill. . The primary consideration is current use. Back to top, Does the assessor visit my property? What is The Agricultural, Forest, and Open Space Act of 1976? Funds must be cash or certified funds. Failure to file an appeal could result in the assessment becoming final without further right of appeal. Courthouse Project REJECTED/REBID, 20220414 Backup Phone System for Sumner County ECC NOT AWARDED, 20220428 Collection Service for Delinquent Personal Property Taxes for Sumner Co Trustee AFCS, 20220505 Furniture for Sumner Co Courthouse OFFICE IMAGES, 20220524 Siding Replacement and Painting for the Douglass Clark House NO BIDS RECEIVED, Invitation to Bid Sumner County Highway Blasting, Invitation to Bid Sumner County Highway Concrete, Invitation to Bid Sumner County Highway Fuel, Invitation to Bid Sumner County Highway Hot Mix, Invitation to Bid Sumner County Highway Liquid Oil, Invitation to Bid Sumner County Highway Pipe, Invitation to Bid Sumner County Highway Rock, 20230309 Body Armor for Sumner County EMA, 20230309-1 Bi-Directional Amplification Systems for Sumner County EMA, Object Code Expense Category Description, County Paid Clothing and Clothing Allowances, 20220331 Bread for Sumner Co Jail FLOWERS FOODS, 20220331-1 Food for Sumner Co Jail IWC, INC. BID A. Back to top, How can I determine whether or not the appraisal of my home is accurate? A property's market value can increase or decrease. DELINQUENT TAX SALE NOTICE County of Maury, TN vs. Back to top, What is The Agricultural, Forest, and Open Space Act of 1976? The clerks are not permitted to provide you with legal advice, which includes not being able to tell you what forms to file, how to fill them out, or how to proceed with your case. The assessor's office also visits and inspects the interior of properties when necessary, or upon invitation by the taxpayer. After approval, the property owner is responsible for recording the application at the County Register of Deeds. Reviews and verifies market sales, cost, and income data according to accepted appraisal practices. Sumner County Board of Equalization: . If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the homeowner or the park owner? Why is the value listed in the assessor's office different than what I paid for the mobile home? . Where can I find information on property tax sales? Copies of the following documents should accompany the organization's application to the State Board, as well as the copy filed with the Assessor: After the exemption is approved, how often is the property owner required to update the record or re-apply? This is the fastest and most convenient way to initiate an informal review. After the two (2) year period,the delinquent taxes are filed into Sumner County Chancery Court. Rollback is simply the difference between the Greenbelt assessment and the market value assessment that would have been applied if the property had not been in the program. The assessor of property has the duty of determining the value and classification of all property except public utility property which is valued by the State of Tennessee, Comptroller of the Treasury, Office of State Assessed Properties. There are 3 types of land that may qualify for greenbelt classification: Note: With all three classes, the law limits an owner's qualification to 1500 acres in any given county. Tipton County The reappraisal value is not affected by the general maintenance of the property. What if I don't like the value the Board determines? 20220331-2 Milk for Sumner Co Jail IWC, INC. 20220331-3 Vitamin Drink Mix for Sumner Co Jail E-Z BEVERAGES, 20220401 Custodial Supplies for Sumner Co Jail MULTIPLE AWARDS, 20220401-1 Kitchen Custodial for Sumner Co Jail MULTIPLE AWARDS, 20220407 Drug Screening for Sumner Co Jail NO BIDS RECEIVED, 20220407-1 Inmate Clothing for Sumner Co Jail MULTIPLE AWARDS, 20220407-2 Printing for Sumner Co Jail QUALITY PRINTING CO, 20220408 Supplies for Sumner Co Jail MULTIPLE AWARDS, 20220408-1 Kitchen Supplies for Sumner Co Jail BOB BARKER CO, 20220526 Parts for Sumner Co Sheriff MULTIPLE AWARDS, 20220526-01 Tires for Sumner Co Sheriff SOUTHERN TIRE MART, 20220609 Inmate Communications for Sumner County Sheriffs Office CITY TELE-COIN COMPANY, INC, 20220617- Uniforms for Sumner Co Sheriff MULTIPLE AWARDS, 20220623 Janitorial Services for Sumner County Libraries RE-BID, 20220623-1 Tire Services for Sumner County Sheriffs Office NO BIDS RECEIVED, 20220624 Banking Services for Sumner Co Trustee PINNACLE FINANCIAL PARTNERS, 20220707 Boat Motor for Sumner County EMA NO BIDS RECEIVED, 20220707-01 Boat for Sumner County EMA NO BIDS RECEIVED, 20220714 Voting System For Sumner County Election Commission MICROVOTE GENERAL CORP, 20220714-1 Janitorial Services for Sumner County Libraries ROBERTS CLEANING COMPANY, 20220728 Vehicles for Sumner Co Sheriff Lonnie Cobb Ford, 20220728-1 Plumbing Parts for Sumner Co Jail SECURE DETENTION PRODUCTS, 20220805 Medical Services for Sumner County Sheriffs Office FAST ACCESS CORRECTIONAL HEALTHCARE, 20220809 Tires for Sumner County EMS NO BIDS RECEIVED, 20220809-1 Ambulances for Sumner County EMS EMERGENCY VEHICLE SPECIALISTS, 20220811 Dispatch Control System for Sumner County ECC COMMTECH, 20220812 Tax Notice Printing for Sumner County Trustee COUNTY RECORDS SERVICES, LLC, 20220824 Security System for Sumner Co Courthouse REBID, 20220824-1 Audio-Visual Systems for Sumner Co Courthouse NO BIDS RECEIVED, 20220825-1 Demolition Services and Building Relocation for Sumner Co MULTIPLE AWARDS, 20220825 Maintenance Facility for Sumner County REBID, 20220901 Generators for Sumner Co EMS REBID, 20220909 Sumner County Maintenance Facility EXPIRED, 20220929 Flooring for Sumner County Jail OVERBUDGET, 20220930 Flooring for Sumner County Administration Building NO BIDS RECEIVED, 20221006 Generators for Sumner County EMS ENERGY SYSTEMS SOUTHEAST, LLC, 20221013-1 Vehicle Equipment for Sumner County Sheriffs Office MULTIPLE AWARDS, 20221013 Drug Screening for Sumner County Recovery Court REBID, 20221027-2 Respirators for Sumner County EMA NO BIDS RECEIVED, 20221027-1 Tactical Equipment for Sumner County EMA EXPIRED, 20221027 Security System for Sumner County Courthouse KOORSEN FIRE & SECURITY, 20221110 Air Purification System for Sumner County Jail OVERBUDGET, 20221117 Mowing Equipment for Sumner County Sheriffs Office NO BIDS RECEIVED, 20221117-1 Trailer Equipment for Sumner County Sheriffs Office BJS TRAILERS, LLC, 20221213 Wireless Access Point Installation for Sumner County Sheriffs Office WRIGHTCORE, 20230209 Flooring for Sumner County Jail SPECIALTY COATINGS, INC, 20210422-Food Items for Sumner Co. Jail-MULTIPLE AWARDS, 20210422-01-Jail Supplies for Sumner County Jail-MULTIPLE AWARDS, 20210423-Drug Screening System for Sheriffs Office-INTRINSIC SOLUTIONS. Currently being used for a purpose for which that organization exists. on property tax sales please see the Clerk and Masters office.This site will have all information on available tax sales in the county. When a property that has been assessed as Greenbelt becomes disqualified for any of the following reasons: Are mobile homes taxable properties in Tennessee? Tax amounts increase at the beginning of each month. Be sure to note any physical or zoning changes that may affect the value of your property as it compares to the sales. Wouldn't any property owned by a tax-exempt organization be automatically exempted from property taxes? It is an opportunity for property owners to share information with the Assessor's Office in order for their property values to reflect market value. The Informal Review is NOT an appeal. Potential Purchasers are strongly urged to research the properties before the sale. There are three ways to initiate an Informal Review: What is Market Value? Sumner County Finance Department355 North Belvedere Drive, Room 302Gallatin, TN 37066, 355 North Belvedere Drive Gallatin, TN 37066, Where can I find information on property tax sales? If you believe your value is incorrect after exercising the above steps, you may contact the assessor's office to request a review. View Sumner County delinquent tax sale information and list of properties available for purchase. Back to top, Why is the value listed in the assessor's office different than what I paid for the mobile home? 20210423-01-Printed Forms/Materials for Sumner Co. Sheriffs Office-QUALITY PRINTING CO. 20210429-Jail and Kitchen Custodial for Sumner County Jail-MULTIPLE AWARDS, 20210429-01-Kitchen Supplies for Sumner County Jail-MULTIPLE AWARDS, 20210430-Inmate Clothing for Sumner Co. Jail-MULTIPLE AWARDS, 20210430-01-Office Supplies for Sumner Co. Sheriffs Office-MULTIPLE AWARDS, 20210528-Uniforms for Sumner Co. Sheriffs Office-MULTIPLE AWARDS, 20210610-Gas for Sumner Co. Sheriffs Office -MAPCO, 20210610-01-Parts for Sumner Co. Sheriffs Office-OREILLY AUTO PARTS, 20210610-02-Tires for Sumner Co. Sheriffs Office-TBC RETAIL GROUP DBA NTB, 20210617-Medical Supplies for Sumner County EMS-MEDLINE, 20210722-Vehicles for Sumner Co Sheriffs Office-LONNIE COBB FORD, 20210805-Inmate Clothing 2 for Sumner County Jail-VICTORY SUPPLY, 20210909-Ambulances for Sumner County EMS-EVS, 20211014-Consulting Services for American Rescue Plan Funds-iPARAMETRICS, 20211014-01-Vehicle Equipment for Sumner Co Sheriffs Office-MULTIPLE AWARDS, 20211021-Transit Van with Prisoner Transport System for Sheriffs Office -LONNIE COBB FORD, 20211118-Biometric Access System for Sumner Co Sheriffs Office-HSS INC, 20220113-Dryers for Sumner Co Jail-NO BIDS RECEIVED, 20220113-1- Chamber Audio Equipment for Sumner Co. Commission-HISCALL, 20220120-Fencing and Building Improvements for Jail-NO BIDS RECEIVED, 20220224-Redistricting Mailer Production for Election Commission-RJ YOUNG, 20220303-UTV for Sumner Co EMA-NO BIDS RECEIVED, 20200512-02 Jail/Kitchen Custodial Supplies for SC Jail/MULTIPLE AWARD, 20200513-01 Inmate Clothing for Sumner County Jail/MULTIPLE AWARDS, 20200513-02 Printing Forms Sumner County Sheriff/QUALITY PRINTING, 20200514 Waste Removal for Sumner County/REPUBLIC SERVICES, 20200602-01 Tires for Sumner County Sheriffs Office/TBC, 20200602-02 Vehicle Parts and Supplies for Sheriffs Office/NAPA & BP, 20200603 Uniforms for Sumner County Sheriffs Office/MULTIPLE AWARDS, 20200604 New Ford Police Interceptor Utility AWD/LONNIE COBB FORD, 20200618 Beldsoe Licks Historical Park Demolition/NO BIDS RECEIVED, Sumner County Emergency Services Repaving, Sumner County Admin Complex Parking Lot Add/SCOTTYS CONTRACTING, Sumner County Fully Insured Life and AD&D Coverage/KANSAS CITY LIFE, 20200709 Bledsoe Licks Historical Park Demolition REBID, 20200716 New, Never Titled Vehicles for Sheriffs Office/LONNIE COBB, 20200723 Pest Control Services for Sumner County Buildings/MIDDLE TN TERMINATING, 20200827A-Uniforms for Sumner County EMS/MIDSOUTH SOLUTIONS, 20200827B-Billing Services and eCPR for Sumner County EMS/EMS-MC BILLING SERVICES, 20200917Items to Equip 2021 Ford Interceptor SUV for Sumner County Sheriff, 20200924 In-Car Cameras for Sheriffs Office-TRUCKERS LIGHTHOUSE, 20201008-Addition to Gallatin Firehall #3 BOGER CONSTRUCTION, 20201008A-Rockland Recreation Area Asphalt Pavement Trail Project, 20201008B-Sumner County Jail Generator Project, 20201022-Medical Grade Oxygen for Sumner County EMS HOLSTON GASES, 20201029-Sumner Co Sheriff Disinfectant Equipment-FERGUSON ENTERPRISES, 20210121-Automated Building Controls for Admin Building and Health Dept-THE COMFORT GROUP, 20210114-Electronic Monitoring and Alcohol Monitoring System-SCRAM, 20210128-Genrator Installation for Sumner Co. Reappraisal values are based on these key factors: How does the general maintenance of property affect reappraisal value? Back to top. No personal checks or money orders accepted. Every business owner is subject to selection for audit. 2023 Tax Sale Proposed Sale date: September 23, 2023, at 10:00 am ), the results will closely approximate the current market value, but more importantly for tax purposes, they will ensure a fair and equal assessment for every taxpayer who owns a similar mobile home. This can include allowing another exempt institution to use the property for a purpose for which that organization was created, provided the owning institution receives no more than one dollar ($1.00) in rent per year (the owner may receive a reasonable fee for maintenance and service). Court Clerks will look up the property in question and will give you the amount of taxes due at this time. Currently being used for a purpose for which that organization exists. To learn more about participating in the delinquent tax sales hosted around the state please visit the Kentucky . Back to top. Phone: 803-436-2213. All properties within Sumner County Assessor of Property County are visited by a member of the assessor's staff who performs an exterior inspection of the property between reappraisal years. (Cashier's Check) 3. Please update your records by calling (615) 452-2412 to insure your property tax bill is mailed to the correct address. Back to top. Public auctions are the most common way of selling tax-defaulted property. Often the sale price is adjusted because of time pressures on the buyer or seller. December 11, 2021. . Audit methods vary, generally based on the size and type of business involved. How does the assessor determine market value? . Considerations such as repossessions, sale prices and discounts, family sales, and sales where land or furnishings are involved, often make the purchase price unreliable as the fair market value of a mobile home. 20210318-Cabling for Sumner Co Health Depts-CLEARLINE NETWORKS LLC. Clerk & Masters Office How does an organization apply for an exemption? The assessor's office also visits and inspects the interior of properties when necessary, or upon invitation by the taxpayer. When structural damage causes a property to be structurally unsound, the reappraisal value may be affected. A member of the Assessor's staff reviews each completed form, and where necessary, work with the business owner to obtain accurate reporting. This page lists public record sources in Sumner County, Kansas. You can call the Sumner County Tax Assessor's Office for assistance at 620-399-1021. Smart homebuyers and savvy investors looking for rich money-making opportunities buy tax-delinquent properties in Sumner County, KS, at tax lien auctions or online distressed asset sales. You will receive a notice of any action made by the assessor or Sumner County Board of Equalization. Sumner County, Tennessee Home Page General information about Sumner County Population: 141,611 Area: 529 sq. Religious, charitable, scientific, or nonprofit educational institutions may apply to have property owned by that organization exempt from property taxes if the property is currently being used exclusively to carry out one or more of the purposes for which the organization was created. The sale will be held in the lobby of the Courthouse in Wellington. Just about any tangible property not considered to be real estate falls under the definition.If you have any questions about whether an asset fits the description, contact this office. Home Government Boards & Committees Delinquent Tax Committee, T.C.A. The last reappraisal occurred in 2019. Any questions, please call 615-451-6036. The primary consideration is current use. The three key provisions are: Wouldn't any property owned by a tax-exempt organization be automatically exempted from property taxes? Administration. Tax sales are held at the Sumner County Administration Building in the Commissioners Chambers. If after discussing your property with you we discover we have made an error, we will correct that error and make a recommendation to the appropriate parties. Free Search. Chrissi S. Miller Contact your local unit if you do not receive your bill Taxes are payable to the local unit until February 28, 2023. At the park owner's discretion, this can be done in a lump sum or included in the monthly collection of any rents or dues. Rollback assessments are made on the next tax roll after the property no longer qualifies for greenbelt. For example, if a church buys a vacant site with the intention of building a new church there in the future, the property would not be able to be exempted until the new building is completed and ready for use. You can compare your home to others with similar characteristics within your neighborhood and/or have an appraisal completed by a licensed real estate appraiser. Delinquent Tax Sale Dates After the form is filled out by the requesting institution, one copy is filed with the State Board of Equalization for a decision and the other is filed with the Assessor of Property. Back to top. Additional resources can be found on our Kansas State Public Records page, . Delinquent Tax Committee. Prior to the next reappraisal scheduled for 2024 all properties will be visually inspected at least from the exterior. Office Hours: Mon. Establishes reappraisal values that reflect current market conditions as of January 1. Please call Gallatin City Recorders Office 615-451-5895 for Gallatin taxes. Back to top, How does an organization apply for an exemption? Sumner County Trustee 355 North Belvedere Drive, Room 107, Gallatin, TN 37066 Phone (615)452-1260 Fax (615)230-6315. While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time. What types of organizations are eligible for exemption from property taxation? How is my home appraised for property tax purposes? Committee Creation & Term Expiration. FOR REDEMPTION OF PRIOR YEAR DELINQUENT TAXES Pursuant to Tennessee Code Annotated Section 67-5-1601 reappraisal must be completed either in a four, five, or six-year cycle. When structural damage causes a property to be structurally unsound, the reappraisal value may be affected. Where can I find information on property tax sales? Also, you may know of properties that have sold that you can compare their sale prices to your property. Contact Info. Fax: 803-436-2469. Free Search. For Agricultural and Forest properties the rollback period is 3 years (the current year and the 2 preceding years), for Open Space property the rollback is 5 years. The assessor's office is required to notify you of any change in the value or classification of your property. Those are payable to Gratiot County Treasurer. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market, without any outside influence. A key date to remember is January 1st, which is the statutory "date of assessment".Because a mobile home by definition is "moveable", the possibility exists that it could be located in more than one jurisdiction during any given year. Because the mobile home is assessed as an improvement to their property, the mobile home park owner will receive a tax bill that includes the taxes for all mobile homes in their park. Mobile homes owned by non-resident active duty service personnel in Tennessee on military orders are considered personal property in accordance with the Soldiers' and Sailors' Civil Relief Act, and therefore are exempt. Home Departments Finance Purchasing Information. Contact Info. Back to top, What happens after I appeal? However, the mobile homeowner is responsible for paying the taxes attributed to their mobile home. All rights reserved. Visually inspects all property in Sumner County so that the Assessor's assessment records reflect each property's actual characteristics, such as square footage, story height, exterior wall type, garage, carport, and detached buildings. We will send you an Assessment Notice in May, indicating any changes in your assessment. Delinquent Tax Sale - Bidder Registration. Articles of Incorporation (if applicable), Income and Expense Statement or I.R.S. What documents or other material should be provided with the application? Back to top, When will I be notified of the value of my property? There is an option to check the SMALL ACCOUNTS CERTIFICATIONS. An inspection of the business premises may be required, or a detailed examination of records of purchases may be needed. Please call for the current payoff amount. 20220812 Tax Notice Printing for Sumner County Trustee - COUNTY RECORDS SERVICES, LLC . Delinquent Taxes - Sumnerchancerycourt Call 615-451-6036 Court Clerks will look up the property in question and will give you the amount of taxes due at this time. All information given is subject to change by the Treasurer and the State of South Carolina. A team of appraisers makes every effort to ensure that all unique characteristics of a property are considered in establishing market value. There are three ways to initiate an Informal Review: What is Market Value? If the Assessor's record of a property's market value does not change with the market, some people could pay too much in property taxes, while others could pay too little. Owned by a religious, charitable, scientific, or educational institution. Back to top, What responsibility does the owner of a Mobile Home Park have in reporting improvements (mobile homes) on their property? If you feel aggrieved by your valuation or classification, you may assemble all documentation that supports your conclusion of value that is different from the assessor. The owning organization must apply to the State Board of Equalization and receive approval in writing. Your only appeal route then is through the Sumner County Board of Equalization. Back to top, If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the homeowner or the park owner? INSTALLMENT PLAN INFORMATION . Establishes reappraisal values that reflect current market conditions as of January 1. You can mail them to Sumner County Treasurer or pay online. Any other information the property owner believes will assist appraisers in analyzing the property's market value. Be sure to note any physical or zoning changes that may affect the value of your property as it compares to the sales. For Agricultural and Forest properties the rollback period is 3 years (the current year and the 2 preceding years), for Open Space property the rollback is 5 years. Back to top, How do I prepare an appeal? Back to top, How will I know if my assessment is changed? This can be on property owned by the mobile home owner, or on a lot or pad in a mobile home park where the owner is renting or leasing a space. In Texas, Struck-off properties did not receive a bid at the tax sale and are jointly owned by the taxing entities and may be offered for resale at a future date. You can reach him at
[email protected] or on Twitter at @GregWilliams28. Every business owner in Tennessee, whether incorporated or not, is required to file the schedule annually with the Assessor of Property for the county in which the business is located. As stated above, if the property is unchanged between reappraisal years there will be no need for notice, however, if you should change the physical characteristics or use of the property a notice of assessment change will be sent to you in May of the tax year the change is made. What types of organizations are eligible for exemption from property taxation? Next Tax Sale will be start in June Next Tax Sale will be start in June Authorization to bid form (Please note, Tax Sale Dates are subject to change.) If a tax sale is to be conducted in a given month, a list of the properties to be sold, the minimum bid amounts, information regarding . Back to top, How does an organization apply for an exemption? The 3% fee is a convenience fee for using credit/debit cards. More commonly referred to as the Greenbelt Law, it is tax law enacted by the state legislature to encourage the retention of green spaces around urban areas and to prevent the loss of family farms due to property taxes based on development speculation values, rather than the current use. Details of Tax Foreclosure Sales may be obtained by contacting each county. Fax: 620-326-8172. Gallatin City Taxes: The City of Gallatin collects their own delinquent taxes. However, factors such as the date of sale versus the date of appraisal (which is January 1 of the tax year), other comparable sales within the subject neighborhood, etc., will be evaluated along with the sale of your property in making a final determination. How does the assessor determine market value? If the Assessor's record of a property's market value does not change with the market, some people could pay too much in property taxes, while others could pay too little. Delinquent Taxes and Tax Sales. The Delinquent Tax Sale is a legal auction and all bids constitute a legal and binding contract. The next reappraisal is scheduled for 2024. If there are changes, however, in the ownership or use of the property which might affect the property's exempt status, it is the organization's responsibility to promptly notify both the Assessor of Property and the State Board of Equalization. As you can see from the definition above, "market value" is a theoretical concept. What is considered "tangible personal property" under the law? Statements at the sale will take precedence over any printed material. Unsold properties are deededto the County after the one (1) year redemption period has ended. Back to top, If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the homeowner or the park owner? The sale by itself doesn't necessarily indicate market value. Reappraisals allow the Assessor to adjust property values so that every property in Sumner County is appraised at market value. An inspection of the business premises may be required, or a detailed examination of records of purchases may be needed. Do not send cash by mail. What documents or other material should be provided with the application? There is an option to check the SMALL ACCOUNTS CERTIFICATIONS. WHEN PROPERTY TAXES ARE DELINQUENT and suit has been filed, the Metropolitan Government will seek a Court Order to sell the property for satisfaction of the delinquent tax lien or liens. Repairs such as a new roof, fresh interior/exterior paint, or landscaping neither add to nor detract from the value in the Assessor's records. Are active duty military personnel required to pay property taxes on their mobile homes? "Market Value" is defined as the most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress. It is important to fill in all fields to allow you to proceed to the next page. Back to top, How do I file an appeal? . Call the Assessor's Office at 615-452-2412. Verifies all property transfers as they occur in the marketplace.