Property Information
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| Serial Number: 35:136:0004 |
Serial Life: 1990... |
|
|
Total Photos: 9
|
| |
|
|
| Property Address: 69 S STATE - OREM
more see "Addrs" tab below..
|
|
| Mailing Address: %THE BOYER COMPANY 101 S 200 E STE 200 SALT LAKE CITY, UT 84111 |
|
| Acreage: 0.44 |
|
| Last Document:
127268-2002
|
|
| Subdivision Map Filing |
|
| Taxing Description:
LOT 4, PLAT A, BOYER RETAIL CENTER SUB. AREA .44 ACRE.
*Taxing description NOT FOR LEGAL DOCUMENTS
|
|
- Owner Names
- Value History
- Tax History
- Location
- Photos
- Documents
- Aerial Image
- Addrs
| |
----- Real Estate Values ----- |
---Improvements--- |
---Greenbelt--- |
Total |
| Year |
Com |
Res |
Agr |
Tot |
Com |
Res |
Agr |
Tot |
Land |
Homesite |
Tot |
Market Value |
| 2024 |
$393,000 |
$0 |
$0 |
$393,000 |
$1,138,900 |
$0 |
$0 |
$1,138,900 |
$0 |
$0 |
$0 |
$1,531,900 |
| 2023 |
$376,000 |
$0 |
$0 |
$376,000 |
$977,100 |
$0 |
$0 |
$977,100 |
$0 |
$0 |
$0 |
$1,353,100 |
| 2022 |
$371,800 |
$0 |
$0 |
$371,800 |
$985,300 |
$0 |
$0 |
$985,300 |
$0 |
$0 |
$0 |
$1,357,100 |
| 2021 |
$328,800 |
$0 |
$0 |
$328,800 |
$720,300 |
$0 |
$0 |
$720,300 |
$0 |
$0 |
$0 |
$1,049,100 |
| 2020 |
$328,800 |
$0 |
$0 |
$328,800 |
$836,900 |
$0 |
$0 |
$836,900 |
$0 |
$0 |
$0 |
$1,165,700 |
| 2019 |
$313,100 |
$0 |
$0 |
$313,100 |
$839,800 |
$0 |
$0 |
$839,800 |
$0 |
$0 |
$0 |
$1,152,900 |
| 2018 |
$295,500 |
$0 |
$0 |
$295,500 |
$718,200 |
$0 |
$0 |
$718,200 |
$0 |
$0 |
$0 |
$1,013,700 |
| 2017 |
$281,500 |
$0 |
$0 |
$281,500 |
$718,200 |
$0 |
$0 |
$718,200 |
$0 |
$0 |
$0 |
$999,700 |
| 2016 |
$272,200 |
$0 |
$0 |
$272,200 |
$670,200 |
$0 |
$0 |
$670,200 |
$0 |
$0 |
$0 |
$942,400 |
| 2015 |
$259,300 |
$0 |
$0 |
$259,300 |
$670,200 |
$0 |
$0 |
$670,200 |
$0 |
$0 |
$0 |
$929,500 |
| 2014 |
$247,100 |
$0 |
$0 |
$247,100 |
$646,700 |
$0 |
$0 |
$646,700 |
$0 |
$0 |
$0 |
$893,800 |
| 2013 |
$224,600 |
$0 |
$0 |
$224,600 |
$646,700 |
$0 |
$0 |
$646,700 |
$0 |
$0 |
$0 |
$871,300 |
| 2012 |
$224,600 |
$0 |
$0 |
$224,600 |
$646,700 |
$0 |
$0 |
$646,700 |
$0 |
$0 |
$0 |
$871,300 |
| 2011 |
$224,600 |
$0 |
$0 |
$224,600 |
$646,700 |
$0 |
$0 |
$646,700 |
$0 |
$0 |
$0 |
$871,300 |
| 2010 |
$375,634 |
$0 |
$0 |
$375,634 |
$523,776 |
$0 |
$0 |
$523,776 |
$0 |
$0 |
$0 |
$899,410 |
| 2009 |
$383,300 |
$0 |
$0 |
$383,300 |
$563,200 |
$0 |
$0 |
$563,200 |
$0 |
$0 |
$0 |
$946,500 |
| 2008 |
$383,300 |
$0 |
$0 |
$383,300 |
$563,200 |
$0 |
$0 |
$563,200 |
$0 |
$0 |
$0 |
$946,500 |
| 2007 |
$445,700 |
$0 |
$0 |
$445,700 |
$452,100 |
$0 |
$0 |
$452,100 |
$0 |
$0 |
$0 |
$897,800 |
| 2006 |
$371,453 |
$0 |
$0 |
$371,453 |
$411,038 |
$0 |
$0 |
$411,038 |
$0 |
$0 |
$0 |
$782,491 |
| 2005 |
$371,453 |
$0 |
$0 |
$371,453 |
$411,038 |
$0 |
$0 |
$411,038 |
$0 |
$0 |
$0 |
$782,491 |
| 2004 |
$371,453 |
$0 |
$0 |
$371,453 |
$411,038 |
$0 |
$0 |
$411,038 |
$0 |
$0 |
$0 |
$782,491 |
| 2003 |
$371,453 |
$0 |
$0 |
$371,453 |
$411,038 |
$0 |
$0 |
$411,038 |
$0 |
$0 |
$0 |
$782,491 |
| 2002 |
$371,453 |
$0 |
$0 |
$371,453 |
$411,038 |
$0 |
$0 |
$411,038 |
$0 |
$0 |
$0 |
$782,491 |
| 2001 |
$318,570 |
$0 |
$0 |
$318,570 |
$352,520 |
$0 |
$0 |
$352,520 |
$0 |
$0 |
$0 |
$671,090 |
| 2000 |
$297,729 |
$0 |
$0 |
$297,729 |
$344,030 |
$0 |
$0 |
$344,030 |
$0 |
$0 |
$0 |
$641,759 |
| 1999 |
$297,729 |
$0 |
$0 |
$297,729 |
$344,030 |
$0 |
$0 |
$344,030 |
$0 |
$0 |
$0 |
$641,759 |
| 1998 |
$286,278 |
$0 |
$0 |
$286,278 |
$330,798 |
$0 |
$0 |
$330,798 |
$0 |
$0 |
$0 |
$617,076 |
| 1997 |
$286,278 |
$0 |
$0 |
$286,278 |
$330,798 |
$0 |
$0 |
$330,798 |
$0 |
$0 |
$0 |
$617,076 |
| 1996 |
$286,278 |
$0 |
$0 |
$286,278 |
$330,798 |
$0 |
$0 |
$330,798 |
$0 |
$0 |
$0 |
$617,076 |
| 1995 |
$286,278 |
$0 |
$0 |
$286,278 |
$330,798 |
$0 |
$0 |
$330,798 |
$0 |
$0 |
$0 |
$617,076 |
| 1994 |
$167,414 |
$0 |
$0 |
$167,414 |
$330,798 |
$0 |
$0 |
$330,798 |
$0 |
$0 |
$0 |
$498,212 |
| 1993 |
$167,414 |
$0 |
$0 |
$167,414 |
$330,798 |
$0 |
$0 |
$330,798 |
$0 |
$0 |
$0 |
$498,212 |
| 1992 |
$153,591 |
$0 |
$0 |
$153,591 |
$303,484 |
$0 |
$0 |
$303,484 |
$0 |
$0 |
$0 |
$457,075 |
| 1991 |
$134,729 |
$0 |
$0 |
$134,729 |
$303,484 |
$0 |
$0 |
$303,484 |
$0 |
$0 |
$0 |
$438,213 |
| 1990 |
$134,729 |
$0 |
$0 |
$134,729 |
$78,264 |
$0 |
$0 |
$78,264 |
$0 |
$0 |
$0 |
$212,993 |
| Year |
General Taxes |
Adjustments |
Net Taxes |
Fees |
Payments |
Tax Balance* |
Balance Due |
Tax District |
| 2025 |
$0.00 |
$0.00 |
$0.00 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2024 |
$12,527.88 |
$0.00 |
$12,527.88 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2023 |
$10,295.74 |
$0.00 |
$10,295.74 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2022 |
$10,658.66 |
$0.00 |
$10,658.66 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2021 |
$9,890.91 |
$0.00 |
$9,890.91 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2020 |
$11,182.56 |
$0.00 |
$11,182.56 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2019 |
$10,635.50 |
$0.00 |
$10,635.50 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2018 |
$9,787.27 |
$0.00 |
$9,787.27 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2017 |
$9,910.03 |
$0.00 |
$9,910.03 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2016 |
$10,130.80 |
$0.00 |
$10,130.80 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2015 |
$10,565.63 |
$0.00 |
$10,565.63 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2014 |
$10,206.30 |
$0.00 |
$10,206.30 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2013 |
$10,729.19 |
$0.00 |
$10,729.19 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2012 |
$10,950.50 |
$0.00 |
$10,950.50 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2011 |
$10,898.22 |
$0.00 |
$10,898.22 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2010 |
$10,532.09 |
$0.00 |
$10,532.09 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2009 |
$10,274.26 |
$0.00 |
$10,274.26 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2008 |
$9,520.84 |
$0.00 |
$9,520.84 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2007 |
$8,927.72 |
$0.00 |
$8,927.72 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2006 |
$8,285.80 |
$0.00 |
$8,285.80 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2005 |
$9,352.33 |
$0.00 |
$9,352.33 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2004 |
$9,186.44 |
$0.00 |
$9,186.44 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2003 |
$8,914.14 |
$0.00 |
$8,914.14 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2002 |
$8,146.51 |
$0.00 |
$8,146.51 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2001 |
$6,919.61 |
$0.00 |
$6,919.61 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 2000 |
$6,841.79 |
$0.00 |
$6,841.79 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1999 |
$7,043.95 |
$0.00 |
$7,043.95 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1998 |
$6,395.38 |
$0.00 |
$6,395.38 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1997 |
$6,368.84 |
$0.00 |
$6,368.84 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1996 |
$5,818.41 |
$0.00 |
$5,818.41 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1995 |
$6,584.20 |
$0.00 |
$6,584.20 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1994 |
$6,850.42 |
$0.00 |
$6,850.42 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1993 |
$5,847.63 |
$0.00 |
$5,847.63 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1992 |
$5,428.20 |
$0.00 |
$5,428.20 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1991 |
$5,441.08 |
$0.00 |
$5,441.08 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
| 1990 |
$2,381.26 |
$0.00 |
$2,381.26 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
* Note: Original tax amount (Does not include applicable interest and/or fees).
| Entry # |
Date |
Recorded |
Type |
Party1 (Grantor) |
Party2 (Grantee) |
| 125658-2009 |
08/20/2009 |
12/07/2009 |
RASSIGN |
BNY MIDWEST TRUST COMPANY TEE BY (ET AL) |
BOYER OREM ASSOCIATES LTD |
| 125398-2009 |
11/30/2009 |
12/04/2009 |
REC |
LANDMARK TITLE COMPANY TEE |
BNY MIDWEST TRUST COMPANY TEE BY (ET AL) |
| 125397-2009 |
08/20/2009 |
12/04/2009 |
SUB TEE |
BNY MIDWEST TRUST COMPANY TEE BY (ET AL) |
LANDMARK TITLE COMPANY SUCTEE |
| 58880-2009 |
|
05/28/2009 |
C FN ST |
BOYER OREM ASSOCIATES |
BNY MIDWEST TRUST COMPANY |
| 58459-2005 |
10/02/2002 |
06/01/2005 |
A EASAG |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
WHOM OF INTEREST |
| 67373-2004 |
|
06/14/2004 |
C FN ST |
BOYER OREM ASSOCIATES BY (ET AL) |
BNY MIDWEST TRUST COMPANY |
| 84755-2003 |
06/04/2003 |
06/05/2003 |
CONSENT |
FL OREM RETAIN LLC |
WHOM OF INTEREST |
| 127270-2002 |
10/28/2002 |
10/28/2002 |
AS LS |
BOYER OREM ASSOCIATES LTD |
SUN LIFE INSURANCE AND ANNUITY OF NEW YORK |
| 127269-2002 |
10/23/2002 |
10/28/2002 |
D TR |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
SUN LIFE INSURANCE AND ANNUITY COMPANY OF NEW YORK |
| 127268-2002 |
10/25/2002 |
10/28/2002 |
WD |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
BOYER OREM ASSOCIATES LTD |
| 33820-2001 |
04/06/2001 |
04/11/2001 |
A AGR |
BOYER COMPANY THE LC BY (ET AL) |
WHOM OF INTEREST |
| 33819-2001 |
04/06/2001 |
04/11/2001 |
A EASAG |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
WHOM OF INTEREST |
| 19401-2001 |
12/28/2000 |
03/01/2001 |
AS |
THELAURAW SPE 2000-I INC |
BNY MIDWEST TRUST COMPANY |
| 19400-2001 |
12/27/2000 |
03/01/2001 |
AS LS |
THELAURAW SPE 2000-I INC |
BNY MIDWEST TRUST COMPANY |
| 19399-2001 |
|
03/01/2001 |
AS FNST |
BOYER OREM ASSOCIATES LTD (ET AL) |
BNY MIDWEST TRUST COMPANY |
| 19398-2001 |
12/28/2000 |
03/01/2001 |
AS |
SUN LIFE ASSURANCE COMPANY OF CANADA |
LAURAW SPE 2000-I INC THE |
| 19397-2001 |
12/20/2000 |
03/01/2001 |
AS |
SUN LIFE ASSURANCE COMPANY OF CANADA |
LAURAW SPE 2000-I INC THE |
| 19396-2001 |
|
03/01/2001 |
AS FNST |
BOYER OREM ASSOCIATES |
SUN LIFE ASSURANCE COMPANY OF CANADA (ET AL) |
| 68640-1999 |
|
06/11/1999 |
C FN ST |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
SUN LIFE ASSURANCE COMPANY OF CANADA |
| 70519-1997 |
09/10/1997 |
09/10/1997 |
SCRIVAF |
EASTWOOD, SCOTT M (ET AL) |
WHOM OF INTEREST |
| 3278-1997 |
|
01/14/1997 |
FN ST |
CRALAR INC DBA (ET AL) |
PFC GROUP INC |
| 69282-1996 |
06/17/1996 |
08/23/1996 |
MEM LS |
BOYER OREM ASSOCIATES BY (ET AL) |
BLOCKBUSTER VIDEOS INC |
| 69315-1995 |
08/15/1995 |
10/12/1995 |
A EASAG |
SHOPKO STORES INC DBA (ET AL) |
WHOM OF INTEREST |
| 24804-1995 |
06/22/1994 |
04/24/1995 |
T FN ST |
EISENBERG & HEYMAN |
NORTHERN AUTOMOTIVE CORPORATION |
| 24803-1995 |
05/09/1994 |
04/24/1995 |
AS FNST |
TORONTO DOMINION BANK TRUST COMPANY THE |
EISENBERG & HEYMAN |
| 12090-1995 |
|
02/28/1995 |
T FN ST |
EISENBERG & HEYMAN |
NORTHERN AUTOMOTIVE CORPORATION |
| 12089-1995 |
|
02/28/1995 |
AS FNST |
TORONTO DOMINION BANK TRUST THE |
EISENBERG & HEYMAN |
| 11480-1995 |
|
02/24/1995 |
FN ST |
NORTHERN AUTOMOTIVE CORPORATION |
TRANSAMERICA BUSINESS CREDIT CORPORATION |
| 10694-1995 |
02/07/1995 |
02/22/1995 |
AGR R |
KEY BANK OF UTAH |
NORTHERN AUTOMOTIVE CORPORATION (ET AL) |
| 79696-1994 |
10/03/1994 |
10/12/1994 |
MOD AGR |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
SUN LIFE ASSURANCE COMPANY OF CANADA |
| 52911-1994 |
09/08/1989 |
06/27/1994 |
T FN ST |
KEY BANK OF UTAH |
BOYER OREM ASSOCIATES |
| 52910-1994 |
06/22/1994 |
06/27/1994 |
R ASLS |
KEY BANK OF UTAH |
BOYER OREM ASSOCIATES |
| 52909-1994 |
06/22/1994 |
06/27/1994 |
REC |
KEY BANK OF UTAH TEE |
BOYER OREM ASSOICATES |
| 52174-1994 |
06/14/1994 |
06/23/1994 |
T FN ST |
FIRST SECURITY BANK OF UTAH |
SUBPLUS INC |
| 50258-1994 |
06/15/1994 |
06/16/1994 |
MEM |
BOYER OREM ASSOCIATES LTS BY (ET AL) |
SUN LIFE ASSURANCE COMPANY |
| 50257-1994 |
|
06/16/1994 |
FN ST |
BOYER OREM ASSOCIATES LTD |
SUN LIFE ASSURANCE COMPANY OF CANADA |
| 50256-1994 |
05/16/1994 |
06/16/1994 |
AS LS |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
SUN LIFE ASSURANCE COMPANY OF CANADA |
| 50255-1994 |
05/15/1994 |
06/16/1994 |
D TR |
BOYER OREM ASSOCIATES LTD BY (ET AL) |
SUN LIFE ASSURANCE COMPANY OF CANADA |
| 32475-1994 |
|
04/19/1994 |
C FN ST |
BOYER OREM ASSOCIATES |
KEY BANK OF UTAH |
| 30392-1992 |
|
06/19/1992 |
FN ST |
KENNEDY, THOMAS G DBA (ET AL) |
ZIONS FIRST NATIONAL BANK |
| 48116-1991 |
|
12/05/1991 |
FN ST |
SUBPLUS INC |
FIRST SECURITY BANK OF UTAH |
| 40942-1991 |
10/16/1991 |
10/16/1991 |
N LN |
BOYER/OREM ASSOCIATES THE |
INTERWEST CONSTRUCTION COMPANY INC |
| 36199-1991 |
|
09/12/1991 |
FN ST |
THIRD DIMENSION CUTS OF UTAH |
ZIONS FIRST NATIONAL BANK |
| 21600-1991 |
06/04/1991 |
06/06/1991 |
WD |
STINSON, RICHARD P |
BATES, CHARLES L |
| 21091-1991 |
|
06/03/1991 |
FN ST |
NORTHERN AUTOMOTIVE CORPORATION DBA (ET AL) |
TORONTO DOMINION BANK TRUST COMPANY |
| 18662-1991 |
06/29/1990 |
05/17/1991 |
R LP |
MARKHAM & MARKHAM ARCHITECTS & ENGINEERS INC |
ERICKSON, G BRENT & LYLE (ET AL) |
| 6165-1991 |
12/14/1990 |
02/14/1991 |
A EAS |
SMITHS FOOD & DRUG CENTERS INC SUC TO (ET AL) |
WHOM OF INTEREST |
| 5513-1991 |
01/02/1991 |
02/11/1991 |
MEM LS |
BOYER OREM ASSOCIATES BY (ET AL) |
NORTHERN AUTOMOTIVE CORPORATION |
| 1485-1991 |
12/05/1990 |
01/15/1991 |
P REC |
KEY BANK OF UTAH FKA (ET AL) |
BOYER OREM ASSOCIATES |
| 634-1991 |
12/18/1990 |
01/08/1991 |
QCD |
OREM CITY OF |
BOYER OREM ASSOCIATES |
| 34731-1990 |
10/15/1990 |
10/19/1990 |
R LS |
NORTHERN AUTOMOTIVE CORPORATION FKA (ET AL) |
BOYER OREM ASSOCIATES BY (ET AL) |
| 34720-1990 |
08/24/1990 |
10/19/1990 |
MEM LS |
BOYER OREM ASSOCIATES (ET AL) |
VOLUME SHOE CORPORATION |
| 20649-1990 |
06/05/1990 |
06/28/1990 |
REC |
OLYMPUS BANK FKA (ET AL) |
MOUNTAIN SHADOWS DEVELOPMENT CORPORATION |
| 20645-1990 |
06/04/1990 |
06/28/1990 |
QCD |
MOUNTAIN STATES TELEPHONE & TELEGRAPH CO |
WHOM OF INTEREST |
| 15622-1990 |
02/08/1990 |
05/18/1990 |
R/W EAS |
HARMAN MANAGEMENT CORPORATION |
MOUNTAIN STATES TELEPHONE & TELEGRAPH CO |
| 15621-1990 |
03/26/1990 |
05/18/1990 |
R/W EAS |
SMITHS FOOD & DRUG CENTERS INC |
MOUNTAIN STATES TELEPHONE & TELEGRAPH CO |
| 15620-1990 |
01/16/1990 |
05/18/1990 |
R/W EAS |
BOYER-OREM ASSOCIATES |
MOUNTAIN STATES TELEPHONE & TELEGRAPH CO |
| 4760-1990 |
08/22/1989 |
02/15/1990 |
EAS AGR |
SHOPKO STORES INC DBA (ET AL) |
WHOM OF INTEREST |
| 4759-1990 |
08/31/1989 |
02/15/1990 |
EAS |
HARMAN MANAGEMENT CORPORATION |
SHOPKO STORES INC DBA (ET AL) |
| 39068-1989 |
07/18/1989 |
12/22/1989 |
S PLAT |
PROVO OBSTETRICS & GYNECOLOGY CLINIC RETIREMENT PLAN & TRUST (ET AL) |
BOYER RETAIL CENTER PLAT A |
69 S STATE - OREM
73 S STATE - OREM
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