Property Information
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Serial Number: 35:074:0023 |
Serial Life: 1981... |
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Total Photos: 1
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Property Address: 117 N PALISADE DR - OREM |
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Mailing Address: 117 N PALISADE DR OREM, UT 84097 |
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Acreage: 0.23 |
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Last Document:
36691-1985
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Subdivision Map Filing |
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Taxing Description:
LOT 23, PLAT B, BRETON WOODS SUB.
*Taxing description NOT FOR LEGAL DOCUMENTS
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- Owner Names
- Value History
- Tax History
- Location
- Photos
- Documents
- Aerial Image
2018... |
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SYCAMORE, TYLER |
|
2005-2017 |
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NEYMAN, JOANNA B |
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2001-2004 |
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NEYMAN, JOANNA BRINCKLOE |
|
1994-2000 |
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BRINCKLOE, JOANNA |
|
1994-2000 |
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BRINCKLOE, WILLIAM D |
|
1993 |
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BRINCKLOE, WILLIAM D |
|
1993 |
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NEYMAN, JOANNA B |
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1992 |
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CRANNELL, JACK M |
|
1992 |
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CRANNELL, PATTI H |
|
1987-1991 |
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LOWE, KATHY |
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1987-1991 |
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LOWE, STEVEN D |
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1986 |
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LOWE, KATHY |
|
1986 |
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LOWE, STEVEN D |
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1983-1985 |
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FWG PARTNERSHIP |
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1982 |
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BERNARD & SPENGLER CORP |
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1981 |
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BENARD SPENGLER CORP |
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----- Real Estate Values ----- |
---Improvements--- |
---Greenbelt--- |
Total |
Year |
Com |
Res |
Agr |
Tot |
Com |
Res |
Agr |
Tot |
Land |
Homesite |
Tot |
Market Value |
2024 |
$0 |
$270,200 |
$0 |
$270,200 |
$0 |
$328,200 |
$0 |
$328,200 |
$0 |
$0 |
$0 |
$598,400 |
2023 |
$0 |
$270,200 |
$0 |
$270,200 |
$0 |
$350,300 |
$0 |
$350,300 |
$0 |
$0 |
$0 |
$620,500 |
2022 |
$0 |
$288,100 |
$0 |
$288,100 |
$0 |
$304,000 |
$0 |
$304,000 |
$0 |
$0 |
$0 |
$592,100 |
2021 |
$0 |
$221,600 |
$0 |
$221,600 |
$0 |
$241,300 |
$0 |
$241,300 |
$0 |
$0 |
$0 |
$462,900 |
2020 |
$0 |
$177,300 |
$0 |
$177,300 |
$0 |
$234,300 |
$0 |
$234,300 |
$0 |
$0 |
$0 |
$411,600 |
2019 |
$0 |
$177,300 |
$0 |
$177,300 |
$0 |
$203,700 |
$0 |
$203,700 |
$0 |
$0 |
$0 |
$381,000 |
2018 |
$0 |
$177,300 |
$0 |
$177,300 |
$0 |
$195,700 |
$0 |
$195,700 |
$0 |
$0 |
$0 |
$373,000 |
2017 |
$0 |
$159,200 |
$0 |
$159,200 |
$0 |
$268,900 |
$0 |
$268,900 |
$0 |
$0 |
$0 |
$428,100 |
2016 |
$0 |
$152,000 |
$0 |
$152,000 |
$0 |
$268,900 |
$0 |
$268,900 |
$0 |
$0 |
$0 |
$420,900 |
2015 |
$0 |
$137,500 |
$0 |
$137,500 |
$0 |
$233,800 |
$0 |
$233,800 |
$0 |
$0 |
$0 |
$371,300 |
2014 |
$0 |
$123,000 |
$0 |
$123,000 |
$0 |
$233,800 |
$0 |
$233,800 |
$0 |
$0 |
$0 |
$356,800 |
2013 |
$0 |
$103,000 |
$0 |
$103,000 |
$0 |
$203,300 |
$0 |
$203,300 |
$0 |
$0 |
$0 |
$306,300 |
2012 |
$0 |
$92,300 |
$0 |
$92,300 |
$0 |
$184,800 |
$0 |
$184,800 |
$0 |
$0 |
$0 |
$277,100 |
2011 |
$0 |
$109,700 |
$0 |
$109,700 |
$0 |
$170,200 |
$0 |
$170,200 |
$0 |
$0 |
$0 |
$279,900 |
2010 |
$0 |
$89,428 |
$0 |
$89,428 |
$0 |
$208,010 |
$0 |
$208,010 |
$0 |
$0 |
$0 |
$297,438 |
2009 |
$0 |
$112,300 |
$0 |
$112,300 |
$0 |
$207,800 |
$0 |
$207,800 |
$0 |
$0 |
$0 |
$320,100 |
2008 |
$0 |
$144,000 |
$0 |
$144,000 |
$0 |
$232,600 |
$0 |
$232,600 |
$0 |
$0 |
$0 |
$376,600 |
2007 |
$0 |
$150,000 |
$0 |
$150,000 |
$0 |
$242,300 |
$0 |
$242,300 |
$0 |
$0 |
$0 |
$392,300 |
2006 |
$0 |
$58,800 |
$0 |
$58,800 |
$0 |
$229,700 |
$0 |
$229,700 |
$0 |
$0 |
$0 |
$288,500 |
2005 |
$0 |
$55,980 |
$0 |
$55,980 |
$0 |
$218,796 |
$0 |
$218,796 |
$0 |
$0 |
$0 |
$274,776 |
2004 |
$0 |
$55,980 |
$0 |
$55,980 |
$0 |
$218,796 |
$0 |
$218,796 |
$0 |
$0 |
$0 |
$274,776 |
2003 |
$0 |
$55,980 |
$0 |
$55,980 |
$0 |
$218,796 |
$0 |
$218,796 |
$0 |
$0 |
$0 |
$274,776 |
2002 |
$0 |
$55,980 |
$0 |
$55,980 |
$0 |
$218,796 |
$0 |
$218,796 |
$0 |
$0 |
$0 |
$274,776 |
2001 |
$0 |
$55,980 |
$0 |
$55,980 |
$0 |
$218,796 |
$0 |
$218,796 |
$0 |
$0 |
$0 |
$274,776 |
2000 |
$0 |
$52,318 |
$0 |
$52,318 |
$0 |
$200,638 |
$0 |
$200,638 |
$0 |
$0 |
$0 |
$252,956 |
1999 |
$0 |
$48,895 |
$0 |
$48,895 |
$0 |
$187,512 |
$0 |
$187,512 |
$0 |
$0 |
$0 |
$236,407 |
1998 |
$0 |
$48,895 |
$0 |
$48,895 |
$0 |
$187,512 |
$0 |
$187,512 |
$0 |
$0 |
$0 |
$236,407 |
1997 |
$0 |
$48,895 |
$0 |
$48,895 |
$0 |
$187,512 |
$0 |
$187,512 |
$0 |
$0 |
$0 |
$236,407 |
1996 |
$0 |
$46,193 |
$0 |
$46,193 |
$0 |
$177,149 |
$0 |
$177,149 |
$0 |
$0 |
$0 |
$223,342 |
1995 |
$0 |
$41,994 |
$0 |
$41,994 |
$0 |
$177,149 |
$0 |
$177,149 |
$0 |
$0 |
$0 |
$219,143 |
1994 |
$0 |
$24,558 |
$0 |
$24,558 |
$0 |
$142,862 |
$0 |
$142,862 |
$0 |
$0 |
$0 |
$167,420 |
1993 |
$0 |
$24,558 |
$0 |
$24,558 |
$0 |
$142,862 |
$0 |
$142,862 |
$0 |
$0 |
$0 |
$167,420 |
1992 |
$0 |
$22,530 |
$0 |
$22,530 |
$0 |
$131,066 |
$0 |
$131,066 |
$0 |
$0 |
$0 |
$153,596 |
1991 |
$0 |
$19,763 |
$0 |
$19,763 |
$0 |
$101,761 |
$0 |
$101,761 |
$0 |
$0 |
$0 |
$121,524 |
1990 |
$0 |
$19,763 |
$0 |
$19,763 |
$0 |
$101,761 |
$0 |
$101,761 |
$0 |
$0 |
$0 |
$121,524 |
1989 |
$0 |
$19,763 |
$0 |
$19,763 |
$0 |
$101,761 |
$0 |
$101,761 |
$0 |
$0 |
$0 |
$121,524 |
1988 |
$0 |
$19,763 |
$0 |
$19,763 |
$0 |
$101,762 |
$0 |
$101,762 |
$0 |
$0 |
$0 |
$121,525 |
1987 |
$0 |
$20,375 |
$0 |
$20,375 |
$0 |
$104,908 |
$0 |
$104,908 |
$0 |
$0 |
$0 |
$125,283 |
1986 |
$0 |
$0 |
$20,288 |
$20,288 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$20,288 |
1985 |
$0 |
$0 |
$20,288 |
$20,288 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$20,288 |
1984 |
$0 |
$0 |
$20,494 |
$20,494 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$20,494 |
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 |
$2,691.54 |
$0.00 |
$2,691.54 |
$0.00 |
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Click for Payoff
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090 - OREM CITY |
2023 |
$2,596.76 |
$0.00 |
$2,596.76 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2022 |
$2,557.69 |
$0.00 |
$2,557.69 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2021 |
$2,400.32 |
$0.00 |
$2,400.32 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2020 |
$2,171.66 |
$0.00 |
$2,171.66 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2019 |
$1,933.10 |
$0.00 |
$1,933.10 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2018 |
$1,980.72 |
$0.00 |
$1,980.72 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2017 |
$2,334.07 |
$0.00 |
$2,334.07 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2016 |
$2,488.57 |
$0.00 |
$2,488.57 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2015 |
$2,321.31 |
$0.00 |
$2,321.31 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2014 |
$2,240.86 |
$0.00 |
$2,240.86 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2013 |
$2,074.48 |
$0.00 |
$2,074.48 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2012 |
$1,915.43 |
$0.00 |
$1,915.43 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2011 |
$1,925.54 |
$0.00 |
$1,925.54 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2010 |
$1,915.65 |
$0.00 |
$1,915.65 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2009 |
$1,911.08 |
$0.00 |
$1,911.08 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2008 |
$2,083.52 |
$0.00 |
$2,083.52 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2007 |
$2,145.57 |
$0.00 |
$2,145.57 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2006 |
$1,680.21 |
$0.00 |
$1,680.21 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2005 |
$1,806.27 |
$0.00 |
$1,806.27 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2004 |
$1,774.23 |
$0.00 |
$1,774.23 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2003 |
$1,721.64 |
$0.00 |
$1,721.64 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2002 |
$1,573.38 |
$0.00 |
$1,573.38 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2001 |
$1,558.27 |
$0.00 |
$1,558.27 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
2000 |
$1,483.22 |
$0.00 |
$1,483.22 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1999 |
$1,427.14 |
$0.00 |
$1,427.14 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1998 |
$1,347.57 |
$0.00 |
$1,347.57 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1997 |
$1,341.98 |
$0.00 |
$1,341.98 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1996 |
$1,158.24 |
$0.00 |
$1,158.24 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1995 |
$1,286.04 |
$0.00 |
$1,286.04 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1994 |
$1,565.37 |
$0.00 |
$1,565.37 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1993 |
$1,385.37 |
$0.00 |
$1,385.37 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1992 |
$1,281.43 |
$0.00 |
$1,281.43 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1991 |
$1,060.00 |
$0.00 |
$1,060.00 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1990 |
$1,018.99 |
$0.00 |
$1,018.99 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1989 |
$1,038.53 |
$0.00 |
$1,038.53 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1988 |
$1,036.05 |
$0.00 |
$1,036.05 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1987 |
$1,050.43 |
$0.00 |
$1,050.43 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1986 |
$223.75 |
$0.00 |
$223.75 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1985 |
$225.08 |
$0.00 |
$225.08 |
$0.00 |
|
$0.00
|
$0.00 |
090 - OREM CITY |
1984 |
$223.00 |
$0.00 |
$223.00 |
$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) |
5655-2023 |
01/26/2023 |
01/31/2023 |
D TR |
SYCAMORE, TYLER |
UTAH COMMUNITY FEDERAL CREDIT UNION |
105264-2020 |
07/20/2020 |
07/22/2020 |
REC |
MORAN, KEVIN P SUBTEE |
SYCAMORE, CHRISTOPHER T |
105263-2020 |
07/11/2020 |
07/22/2020 |
SUB TEE |
MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC |
MORAN, KEVIN P SUBTEE |
53799-2020 |
04/17/2020 |
04/23/2020 |
D TR |
SYCAMORE, TYLER |
UTAH COMMUNITY FEDERAL CREDIT UNION |
64468-2017 |
07/03/2017 |
07/03/2017 |
D TR |
SYCAMORE, CHRISTOPHER T |
UTAH COMMUNITY FEDERAL CREDIT UNION |
64449-2017 |
06/27/2017 |
07/03/2017 |
WD |
NEYMAN, JOANNA B TEE (ET AL) |
SYCAMORE, TYLER |
61171-2017 |
06/14/2017 |
06/26/2017 |
RSUBTEE |
USAA FEDERAL SAVINGS BANK (ET AL) |
NEYMAN, JOANNA BRINCKLOE |
122164-2004 |
10/26/2004 |
10/28/2004 |
QCD |
NEYMAN, JOANNA BRINCKLOE |
NEYMAN, JOANNA B TEE |
30502-2004 |
02/17/2004 |
03/18/2004 |
REC |
ZIONS FIRST NATIONAL BANK |
NEYMAN, JOANNA BRINCKLOE |
13279-2004 |
01/15/2004 |
02/05/2004 |
D TR |
NEYMAN, JOANNA BRINCKLOE |
USAA FEDERAL SAVINGS BANK |
24154-2003 |
01/24/2003 |
02/19/2003 |
REC |
HALLIDAY, PAUL M SUBTEE |
BRINCKLOE, WILLIAM D & JOANNA |
24153-2003 |
01/24/2003 |
02/19/2003 |
SUB TEE |
HOMESIDE LENDING INC |
HALLIDAY, PAUL M SUBTEE |
145094-2002 |
11/14/2002 |
11/29/2002 |
D TR |
NEYMAN, JOANNA BRINCKLOE |
ZIONS FIRST NATIONAL BANK |
12536-2000 |
02/03/2000 |
02/16/2000 |
QCD |
BRINCKLOE, WILLIAM D (ET AL) |
NEYMAN, JOANNA BRINCKLOE |
26702-1994 |
03/23/1994 |
03/31/1994 |
REC |
HALLIDAY, PAUL M TEE |
BRINCKLOE, WILLIAM D (ET AL) |
5234-1994 |
10/27/1993 |
01/20/1994 |
AS |
SEARS MORTGAGE CORPORATION |
BANCBOSTON MORTGAGE CORPORATION |
30415-1993 |
05/11/1993 |
05/17/1993 |
D TR |
BRINCKLOE, WILLIAM D & JOANNA BY ATY |
SEARS MORTGAGE CORPORATION |
30414-1993 |
02/28/1993 |
05/17/1993 |
WD |
BRINCKLOE, WILLIAM & JOANNA BY ATY |
BRINCKLOE, WILLIAM D & JOANNA |
30413-1993 |
05/10/1993 |
05/17/1993 |
PA |
BRINCKLOE, WILLIAM D |
BRINCKLOE, JOANNA |
16423-1992 |
12/18/1991 |
04/08/1992 |
REC |
WASATCH BANK TEE |
LOWE, STEVEN D & KATHY |
11734-1992 |
02/28/1992 |
03/13/1992 |
D TR |
NEWMAN, JOANNA BRINCKLOE BY ATY (ET AL) |
SEARS MORTGAGE CORPORATION |
9718-1992 |
02/28/1992 |
03/03/1992 |
D TR |
BRINCKLOE, WILLIAM D BY ATY (ET AL) |
SEARS MORTGAGE CORPORATION |
9717-1992 |
02/25/1992 |
03/03/1992 |
QCD |
BRINKLOE, JOSEPHINE O'BRIEN |
BRINKLOE, WILLIAM DRAPER |
9716-1992 |
02/25/1992 |
03/03/1992 |
QCD |
NEYMAN, GEORGE P |
NEYMAN, JOANNA BRINKLOE |
9715-1992 |
02/28/1992 |
03/03/1992 |
WD |
CRANNELL, JACK M & PATTI H |
BRINCKLOE, WILLIAM D (ET AL) |
10686-1991 |
03/08/1991 |
03/28/1991 |
REC |
BOYCE, DAVID B SUCTEE |
LOWE, STEVEN D & KATHY |
10685-1991 |
02/18/1991 |
03/28/1991 |
SUB TEE |
LOMAS MORTGAGE USA INC FKA (ET AL) |
BOYCE, DAVID B SUBTEE |
2136-1991 |
01/18/1991 |
01/22/1991 |
WD |
LOWE, STEVEN D & KATHY |
CRANNELL, JACK M & PATTI H |
9726-1990 |
03/27/1990 |
03/30/1990 |
ID INT |
HOLMAN, CHARLES E (ET AL) |
SPECIAL IMPROVEMENT LIGHTING DISTRICT #19 |
9725-1990 |
03/27/1990 |
03/30/1990 |
ID INT |
JENSEN, WILLIAM R (ET AL) |
SPECIAL IMPROVEMENT LIGHTING DISTRICT #18 |
9724-1990 |
12/12/1989 |
03/30/1990 |
ID INT |
FLYGARE, JOHN K (ET AL) |
SPECIAL IMPROVEMENT LIGHTING DISTRICT #16 |
19833-1989 |
07/12/1989 |
07/13/1989 |
REC |
PROVO LAND TITLE COMPANY TEE |
LOWE, STEVEN D & KATHY |
16040-1989 |
05/30/1989 |
06/07/1989 |
D TR |
LOWE, STEVEN D & KATHY |
WASATCH BANK |
6049-1988 |
01/29/1988 |
03/07/1988 |
AS MTGE |
CITICORP MORTGAGE INC |
LOMAS & NETTLETON CO THE |
40536-1986 |
11/19/1986 |
11/25/1986 |
REC |
FAR WEST BANK TEE |
LOWE, STEVEN D & KATHY |
38572-1986 |
11/07/1986 |
11/10/1986 |
AS |
CITIBANK |
CITICORP HOMEOWNERS INC |
38571-1986 |
11/07/1986 |
11/10/1986 |
D TR |
LOWE, STEVEN D & KATHY |
CITIBANK |
8578-1986 |
03/24/1986 |
03/25/1986 |
SUB AGR |
FWG PARTNERSHIP BY (ET AL) |
FAR WEST BANK |
8457-1986 |
03/24/1986 |
03/24/1986 |
TR D |
LOWE, STEVEN D & KATHY |
FAR WEST BANK |
36692-1985 |
12/10/1985 |
12/13/1985 |
TR D |
LOWE, STEVEN D & KATHY |
FWG PARTNERSHIP |
36691-1985 |
12/11/1985 |
12/13/1985 |
SP WD |
FWG PARTNERSHIP BY (ET AL) |
LOWE, STEVEN D & KATHY |
17227-1983 |
04/28/1983 |
06/10/1983 |
REC |
PRUDENTIAL FEDERAL SAVINGS & LOAN ASSOCIATION TEE |
FWG PARTNERSHIP |
8997-1982 |
04/05/1982 |
04/12/1982 |
REC |
PRUDENTIAL FEDERAL SAVINGS & LOAN ASSOCIATION TEE |
BERNARD AND SPENGLER |
8335-1982 |
03/25/1982 |
04/02/1982 |
NA AGR |
FWG PARTNERSHIP BY (ET AL) |
PRUDENTIAL FEDERAL SAVINGS & LOAN ASSOCIATION |
8334-1982 |
03/25/1982 |
04/02/1982 |
D TR |
FWG PARTNERSHIP BY (ET AL) |
PRUDENTIAL FEDERAL SAVINGS & LOAN ASSOCIATION |
8333-1982 |
03/29/1982 |
04/02/1982 |
WD |
BERNARD & SPENGLER |
FWG PARTNERSHIP |
23667-1979 |
06/01/1979 |
06/19/1979 |
PRO COV |
BERNARD & SPENGLER |
WHOM OF INTEREST |
48439-1978 |
11/30/1978 |
12/01/1978 |
NA AGR |
BERNARD & SPENGLER |
PRUDENTIAL FEDERAL SAVINGS & LOAN ASSOCIATION |
48438-1978 |
11/30/1978 |
12/01/1978 |
D TR |
BERNARD & SPENGLER |
PRUDENTIAL FEDERAL SAVINGS & LOAN ASSOCIATION |
48437-1978 |
11/21/1978 |
12/01/1978 |
S PLAT |
MECHAM, JOHN L & MARY E (ET AL) |
BRETON WOODS PLAT B |
48435-1978 |
11/14/1978 |
12/01/1978 |
WD |
LEWIS, MELBA B & BERT A |
BERNARD & SPENGLER |
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