Property Information
Serial Number: 52:145:0003 |
Serial Life: 1981... |
|
|
Total Photos: 2
|
|
|
|
Property Address: 1959 N 205 WEST - OREM |
|
Mailing Address: 1959 N 205 W OREM, UT 84057-2123 |
|
Acreage: 0.18 |
|
Last Document:
104516-1997
|
|
Subdivision Map Filing |
|
Legal Description:
LOT 3, PLAT B, SPRINGTREE SUB. |
|
- Owner Names
- Value History
- Tax History
- Location
- Photos
- Documents
- Aerial Image
2021... |
|
WHITING, AUBREY H |
|
2021NV |
|
WHIPPLE, WILFORD L |
|
2021NV |
|
WILFORD L WHIPPLE FAMILY TRUST 12-30-1997 THE |
|
2010-2020 |
|
WHIPPLE, SUSAN W |
|
2010-2020 |
|
WHIPPLE, WILFORD L |
|
2010NV |
|
WHIPPLE, SUSAN W |
|
2010NV |
|
WHIPPLE, WILFORD L |
|
2001-2009 |
|
WHIPPLE, SUSAN W |
|
2001-2009 |
|
WHIPPLE, WILFORD L |
|
1998-2000 |
|
WHIPPLE, SUSAN W |
|
1998-2000 |
|
WHIPPLE, WILFORD L |
|
1998NV |
|
WHIPPLE, SUSAN W |
|
1998NV |
|
WHIPPLE, WILFORD L |
|
1995-1997 |
|
WHIPPLE, SUSAN W |
|
1995-1997 |
|
WHIPPLE, WILFORD LEON |
|
1989-1994 |
|
WHIPPLE, SUSAN W |
|
1989-1994 |
|
WHIPPLE, WILFORD L |
|
1988 |
|
WHIPPLE, SUSAN W |
|
1988 |
|
WHIPPLE, WILFORD L |
|
1985-1987 |
|
WHIPPLE, JOHN C |
|
1985-1987 |
|
WHIPPLE, LORI B |
|
1983-1984 |
|
BRIGHAM YOUNG UNIVERSITY |
|
1982 |
|
BRIGHAM YOUNG UNIVERSITY |
|
1981 |
|
JOHNSON, J CYCIL |
|
1981 |
|
JOHNSON, LA PRIEL |
|
|
----- Real Estate Values ----- |
---Improvements--- |
---Greenbelt--- |
Total |
Year |
Com |
Res |
Agr |
Tot |
Com |
Res |
Agr |
Tot |
Land |
Homesite |
Tot |
Market Value |
2024 |
$0 |
$239,200 |
$0 |
$239,200 |
$0 |
$307,700 |
$0 |
$307,700 |
$0 |
$0 |
$0 |
$546,900 |
2023 |
$0 |
$239,200 |
$0 |
$239,200 |
$0 |
$306,800 |
$0 |
$306,800 |
$0 |
$0 |
$0 |
$546,000 |
2022 |
$0 |
$255,000 |
$0 |
$255,000 |
$0 |
$294,800 |
$0 |
$294,800 |
$0 |
$0 |
$0 |
$549,800 |
2021 |
$0 |
$150,000 |
$0 |
$150,000 |
$0 |
$263,200 |
$0 |
$263,200 |
$0 |
$0 |
$0 |
$413,200 |
2020 |
$0 |
$120,000 |
$0 |
$120,000 |
$0 |
$258,000 |
$0 |
$258,000 |
$0 |
$0 |
$0 |
$378,000 |
2019 |
$0 |
$120,000 |
$0 |
$120,000 |
$0 |
$226,100 |
$0 |
$226,100 |
$0 |
$0 |
$0 |
$346,100 |
2018 |
$0 |
$113,100 |
$0 |
$113,100 |
$0 |
$207,900 |
$0 |
$207,900 |
$0 |
$0 |
$0 |
$321,000 |
2017 |
$0 |
$78,900 |
$0 |
$78,900 |
$0 |
$207,900 |
$0 |
$207,900 |
$0 |
$0 |
$0 |
$286,800 |
2016 |
$0 |
$70,600 |
$0 |
$70,600 |
$0 |
$199,700 |
$0 |
$199,700 |
$0 |
$0 |
$0 |
$270,300 |
2015 |
$0 |
$68,600 |
$0 |
$68,600 |
$0 |
$199,700 |
$0 |
$199,700 |
$0 |
$0 |
$0 |
$268,300 |
2014 |
$0 |
$66,500 |
$0 |
$66,500 |
$0 |
$173,300 |
$0 |
$173,300 |
$0 |
$0 |
$0 |
$239,800 |
2013 |
$0 |
$52,600 |
$0 |
$52,600 |
$0 |
$153,500 |
$0 |
$153,500 |
$0 |
$0 |
$0 |
$206,100 |
2012 |
$0 |
$52,700 |
$0 |
$52,700 |
$0 |
$155,300 |
$0 |
$155,300 |
$0 |
$0 |
$0 |
$208,000 |
2011 |
$0 |
$63,200 |
$0 |
$63,200 |
$0 |
$151,100 |
$0 |
$151,100 |
$0 |
$0 |
$0 |
$214,300 |
2010 |
$0 |
$74,711 |
$0 |
$74,711 |
$0 |
$153,088 |
$0 |
$153,088 |
$0 |
$0 |
$0 |
$227,799 |
2009 |
$0 |
$91,200 |
$0 |
$91,200 |
$0 |
$138,900 |
$0 |
$138,900 |
$0 |
$0 |
$0 |
$230,100 |
2008 |
$0 |
$91,200 |
$0 |
$91,200 |
$0 |
$173,300 |
$0 |
$173,300 |
$0 |
$0 |
$0 |
$264,500 |
2007 |
$0 |
$95,000 |
$0 |
$95,000 |
$0 |
$180,500 |
$0 |
$180,500 |
$0 |
$0 |
$0 |
$275,500 |
2006 |
$0 |
$50,800 |
$0 |
$50,800 |
$0 |
$135,500 |
$0 |
$135,500 |
$0 |
$0 |
$0 |
$186,300 |
2005 |
$0 |
$48,336 |
$0 |
$48,336 |
$0 |
$129,037 |
$0 |
$129,037 |
$0 |
$0 |
$0 |
$177,373 |
2004 |
$0 |
$48,336 |
$0 |
$48,336 |
$0 |
$129,037 |
$0 |
$129,037 |
$0 |
$0 |
$0 |
$177,373 |
2003 |
$0 |
$48,336 |
$0 |
$48,336 |
$0 |
$126,066 |
$0 |
$126,066 |
$0 |
$0 |
$0 |
$174,402 |
2002 |
$0 |
$48,336 |
$0 |
$48,336 |
$0 |
$126,066 |
$0 |
$126,066 |
$0 |
$0 |
$0 |
$174,402 |
2001 |
$0 |
$48,336 |
$0 |
$48,336 |
$0 |
$121,789 |
$0 |
$121,789 |
$0 |
$0 |
$0 |
$170,125 |
2000 |
$0 |
$45,174 |
$0 |
$45,174 |
$0 |
$111,682 |
$0 |
$111,682 |
$0 |
$0 |
$0 |
$156,856 |
1999 |
$0 |
$42,219 |
$0 |
$42,219 |
$0 |
$104,376 |
$0 |
$104,376 |
$0 |
$0 |
$0 |
$146,595 |
1998 |
$0 |
$42,219 |
$0 |
$42,219 |
$0 |
$104,376 |
$0 |
$104,376 |
$0 |
$0 |
$0 |
$146,595 |
1997 |
$0 |
$42,219 |
$0 |
$42,219 |
$0 |
$104,376 |
$0 |
$104,376 |
$0 |
$0 |
$0 |
$146,595 |
1996 |
$0 |
$40,033 |
$0 |
$40,033 |
$0 |
$98,972 |
$0 |
$98,972 |
$0 |
$0 |
$0 |
$139,005 |
1995 |
$0 |
$36,394 |
$0 |
$36,394 |
$0 |
$98,972 |
$0 |
$98,972 |
$0 |
$0 |
$0 |
$135,366 |
1994 |
$0 |
$21,283 |
$0 |
$21,283 |
$0 |
$79,816 |
$0 |
$79,816 |
$0 |
$0 |
$0 |
$101,099 |
1993 |
$0 |
$21,283 |
$0 |
$21,283 |
$0 |
$79,816 |
$0 |
$79,816 |
$0 |
$0 |
$0 |
$101,099 |
1992 |
$0 |
$19,526 |
$0 |
$19,526 |
$0 |
$73,226 |
$0 |
$73,226 |
$0 |
$0 |
$0 |
$92,752 |
1991 |
$0 |
$17,128 |
$0 |
$17,128 |
$0 |
$59,439 |
$0 |
$59,439 |
$0 |
$0 |
$0 |
$76,567 |
1990 |
$0 |
$17,128 |
$0 |
$17,128 |
$0 |
$59,439 |
$0 |
$59,439 |
$0 |
$0 |
$0 |
$76,567 |
1989 |
$0 |
$17,128 |
$0 |
$17,128 |
$0 |
$59,439 |
$0 |
$59,439 |
$0 |
$0 |
$0 |
$76,567 |
1988 |
$0 |
$17,128 |
$0 |
$17,128 |
$0 |
$64,692 |
$0 |
$64,692 |
$0 |
$0 |
$0 |
$81,820 |
1987 |
$0 |
$0 |
$17,594 |
$17,594 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$17,594 |
1986 |
$0 |
$0 |
$17,594 |
$17,594 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$17,594 |
1985 |
$0 |
$0 |
$17,594 |
$17,594 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$17,594 |
1984 |
$0 |
$0 |
$17,769 |
$17,769 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$17,769 |
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 |
$2,459.90 |
$0.00 |
$2,459.90 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2023 |
$2,284.98 |
$0.00 |
$2,284.98 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2022 |
$2,374.97 |
$0.00 |
$2,374.97 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2021 |
$2,142.61 |
$0.00 |
$2,142.61 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2020 |
$1,994.38 |
$0.00 |
$1,994.38 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2019 |
$1,756.02 |
$0.00 |
$1,756.02 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2018 |
$1,704.59 |
$0.00 |
$1,704.59 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2017 |
$1,563.68 |
$0.00 |
$1,563.68 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2016 |
$1,598.15 |
$0.00 |
$1,598.15 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2015 |
$1,677.37 |
$0.00 |
$1,677.37 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2014 |
$1,506.05 |
$0.00 |
$1,506.05 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2013 |
$1,395.85 |
$0.00 |
$1,395.85 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2012 |
$1,437.78 |
$0.00 |
$1,437.78 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2011 |
$1,474.26 |
$0.00 |
$1,474.26 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2010 |
$1,467.13 |
$0.00 |
$1,467.13 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2009 |
$1,373.75 |
$0.00 |
$1,373.75 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2008 |
$1,463.33 |
$0.00 |
$1,463.33 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2007 |
$1,506.76 |
$0.00 |
$1,506.76 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2006 |
$1,085.00 |
$0.00 |
$1,085.00 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2005 |
$1,165.98 |
$0.00 |
$1,165.98 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2004 |
$1,145.30 |
$0.00 |
$1,145.30 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2003 |
$1,092.73 |
$0.00 |
$1,092.73 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2002 |
$998.63 |
$0.00 |
$998.63 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2001 |
$964.79 |
$0.00 |
$964.79 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2000 |
$919.74 |
$0.00 |
$919.74 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1999 |
$884.96 |
$0.00 |
$884.96 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1998 |
$835.62 |
$0.00 |
$835.62 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1997 |
$832.15 |
$0.00 |
$832.15 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1996 |
$720.88 |
$0.00 |
$720.88 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1995 |
$794.40 |
$0.00 |
$794.40 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1994 |
$945.27 |
$0.00 |
$945.27 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1993 |
$836.57 |
$0.00 |
$836.57 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1992 |
$773.81 |
$0.00 |
$773.81 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1991 |
$667.86 |
$0.00 |
$667.86 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1990 |
$642.01 |
$0.00 |
$642.01 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1989 |
$654.32 |
$0.00 |
$654.32 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1988 |
$697.55 |
$0.00 |
$697.55 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1987 |
$196.68 |
$0.00 |
$196.68 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1986 |
$194.04 |
$0.00 |
$194.04 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1985 |
$195.19 |
$0.00 |
$195.19 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1984 |
$193.35 |
$0.00 |
$193.35 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
|
*The visual representation is a sum of taxes for the year(s) selected and is for reference only and no liability is assumed for any inaccuracies, incorrect data or variations.
|
|
* Note: Original tax amount (Does not include applicable interest and/or fees).
Entry # |
Date |
Recorded |
Type |
Party1 (Grantor) |
Party2 (Grantee) |
204654-2020 |
12/09/2020 |
12/22/2020 |
REC |
FIRST AMERICAN TITLE INSURANCE COMPANY TEE |
WHITING, AUBREY H |
204653-2020 |
12/09/2020 |
12/22/2020 |
SUB TEE |
MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC |
FIRST AMERICAN TITLE INSURANCE COMPANY SUBTEE |
175879-2020 |
10/31/2020 |
11/06/2020 |
D TR |
WHITING, AUBREY H |
QUICKEN LOANS LLC |
59131-2020 |
05/04/2020 |
05/04/2020 |
D TR |
WHITING, AUBREY H |
QUICKEN LOANS LLC |
59130-2020 |
05/04/2020 |
05/04/2020 |
WD |
WHIPPLE, WILFORD L TEE (ET AL) |
WHITING, AUBREY H |
59129-2020 |
05/04/2020 |
05/04/2020 |
AF DC |
WHIPPLE, SUSAN MARIE WATERS & SUSAN W AKA (ET AL) |
WHIPPLE, WILFORD L TEE (ET AL) |
3334-2010 |
01/11/2010 |
01/13/2010 |
REC |
UTAH COMMUNITY CREDIT UNION TEE |
WHIPPLE, WILFORD L & SUSAN W |
117810-2009 |
11/05/2009 |
11/12/2009 |
REC |
UTAH COMMUNITY CREDIT UNION TEE |
WHIPPLE, WILFORD L & SUSAN W |
97762-2009 |
07/07/2009 |
09/09/2009 |
REC |
WESTERN COMMUNITY BANK TEE |
WHIPPLE, WILFORD L & SUSAN M |
64184-2009 |
06/03/2009 |
06/10/2009 |
RSUBTEE |
MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC (ET AL) |
WHIPPLE, WILFORD LEON & SUSAN W |
54279-2009 |
05/13/2009 |
05/18/2009 |
WD |
WHIPPLE, WILFORD L & SUSAN W |
WHIPPLE, WILFORD L & SUSAN W TEE |
54278-2009 |
05/13/2009 |
05/18/2009 |
D TR |
WHIPPLE, WILFORD L & SUSAN W |
UTAH COMMUNITY CREDIT UNION |
54277-2009 |
05/13/2009 |
05/18/2009 |
WD |
WHIPPLE, WILFORD L & SUSAN W TEE (ET AL) |
WHIPPLE, WILFORD L & SUSAN W |
111740-2003 |
06/24/2003 |
07/22/2003 |
N |
CITY OF OREM |
WHOM OF INTEREST |
111739-2003 |
06/24/2003 |
07/22/2003 |
N |
CITY OF OREM |
WHOM OF INTEREST |
15597-2001 |
01/31/2001 |
02/22/2001 |
AS |
FIRST SECURITY BANK |
MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC |
92118-2000 |
11/17/2000 |
11/20/2000 |
QCD |
WHIPPLE, WILFORD L & SUSAN M |
WHIPPLE, WILFORD L & SUSAN W TEE |
92117-2000 |
11/17/2000 |
11/20/2000 |
D TR |
WHIPPLE, WILFORD L & SUSAN M |
WESTERN COMMUNITY BANK |
92116-2000 |
11/17/2000 |
11/20/2000 |
QCD |
WHIPPLE, WILFORD L & SUSAN M TEE (ET AL) |
WHIPPLE, WILFORD L & SUSAN M |
104516-1997 |
12/30/1997 |
12/31/1997 |
QCD |
WHIPPLE, WILFORD L & SUSAN W |
WHIPPLE, WILFORD L & SUSAN W TEE |
104515-1997 |
12/30/1997 |
12/31/1997 |
QCD |
WHIPPLE, WILFORD L & SUSAN W |
WHIPPLE, WILFORD L & SUSAN W |
68765-1994 |
07/27/1994 |
08/29/1994 |
REC |
KEY BANK OF UTAH SUCTEE |
WHIPPLE, WILFORD L & SUSAN W |
68764-1994 |
07/27/1994 |
08/29/1994 |
SUB TEE |
BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION |
KEY BANK OF UTAH SUCTEE |
30145-1994 |
04/05/1994 |
04/11/1994 |
D TR |
WHIPPLE, WILFORD LEON & SUSAN W |
FIRST SECURITY BANK OF UTAH |
30144-1994 |
04/05/1994 |
04/11/1994 |
QCD |
WHIPPLE, WILFORD L & SUSAN W |
WHIPPLE, WILFORD LEON & SUSAN W |
10399-1988 |
03/22/1988 |
04/15/1988 |
AS |
MERRILL LYNCH MORTGAGE INVESTORS INC |
SECURITY PACIFIC NATIONAL BANK TEE |
10398-1988 |
12/30/1987 |
04/15/1988 |
AS |
AMERISTAR FINANCIAL CORPORATION |
MERRILL LYNCH MORTGAGE INVESTORS INC |
2404-1988 |
01/14/1988 |
01/29/1988 |
REC |
FAR WEST BANK TEE |
WHIPPLE, WILFORD L & SUSAN W |
40073-1987 |
10/27/1987 |
10/28/1987 |
R LN |
PORTER, DON W |
WHOM OF INTEREST |
39838-1987 |
10/23/1987 |
10/27/1987 |
D TR |
WHIPPLE, WILFORD L & SUSAN W |
AMERISTAR FINANCIAL CORPORATION |
39837-1987 |
10/23/1987 |
10/27/1987 |
REC |
FAR WEST BANK TEE |
WHIPPLE, WILFORD L & SUSAN W |
39100-1987 |
|
10/21/1987 |
N LN |
WHIPPLE, WILFORD |
PORTER, DON W DBA (ET AL) |
38414-1987 |
10/09/1987 |
10/14/1987 |
R LN |
WESTROC INC (ET AL) |
WHOM OF INTEREST |
36499-1987 |
|
09/28/1987 |
N LN |
WHIPPLE, WILFORD L |
WESTROC BY (ET AL) |
8982-1987 |
02/11/1987 |
03/12/1987 |
REC |
PROVO LAND TITLE COMPANY TEE |
WHIPPLE, JOHN C & LORI B |
5268-1987 |
02/12/1987 |
02/12/1987 |
TR D |
WHIPPLE, WILFORD L & SUSAN W |
WHIPPLE, JOHN C & LORI B |
5267-1987 |
02/11/1987 |
02/12/1987 |
TR D |
WHIPPLE, WILFORD L & SUSAN W |
FAR WEST BANK |
5266-1987 |
02/11/1987 |
02/12/1987 |
WD |
WHIPPLE, LORI B & JOHN C |
WHIPPLE, WILFORD L & SUSAN W |
3409-1986 |
12/11/1985 |
02/03/1986 |
TR D |
WHIPPLE, JOHN C & LORI B |
WHIPPLE, CHARLES B |
17968-1984 |
|
06/18/1984 |
AF |
FIDELITY LAND & TITLE |
WHOM OF INTEREST |
12330-1984 |
04/25/1984 |
04/26/1984 |
WD |
BRIGHAM YOUNG UNIVERSITY |
WHIPPLE, JOHN C & LORI B |
6728-1983 |
03/10/1983 |
03/10/1983 |
REC |
STEWART TITLE COMPANY OF PROVO TEE |
JOHNSON, CRAIG L |
12361-1981 |
12/29/1980 |
04/30/1981 |
GRANT D |
JOHNSON, J CECIL & J CYRIL AKA (ET AL) |
BRIGHAM YOUNG UNIVERSITY |
43123-1980 |
12/15/1980 |
12/15/1980 |
QCD |
JOHNSON, CRAIG |
JOHNSON, J CYCIL & LA PRIEL |
40894-1980 |
11/24/1980 |
11/25/1980 |
REC |
BANK OF PLEASANT GROVE TEE |
JOHNSON, CRAIG L |
Main Menu Comments or Concerns on Value/Appraisal - Assessor's Office
Documents/Owner/Parcel information - Recorder's Office
Address Change for Tax Notice
This page was created on 1/4/2025 5:12:16 AM |