Okay So I'll call the meeting to order it is seven o'clock by my watch the first thing on the agenda is public comment and Eric we would check with people if there's anyone online who wishes to make a Public comment and if there's anyone in the room that wishes to make some public comment so if you would want you come up to the microphone and introduce yourself and Tell us which flick is tell us tonight Well, good evening. My name is Brian farce of the town energy coordinator. Some of you know me some of you don't I Was a little Surprised to see that town is considering a position for a police dispatcher seem like the options were To add police dispatcher or to eliminate police position. I don't know if that's it all clear My perception is clear or not, but I Don't perceive a a Crime-quite crisis in Williston right now. I do perceive a global environmental crisis Interview I just looked at the TV yesterday found that town of Leighton 300 miles above the West Canadian border experienced 118 degrees unprecedented in the annals of Canada or Anywhere in the world the that town was hotter than 99.6% the rest of the planet We have a we have an environmental crisis. We don't have an energy coordinator Williston Williston is responsible for some of this crisis. We're not addressing it. I Think it's time that we hire full-time energy coordinator implement the plan and to Put a budget together implement the plan and get this thing going you don't have any time to waste I think that That what we're suffering from here is Is what what they call a lack of imagination It was a lack of imagination when 9-11 happened although we knew that that planes work could be used as weapons to Be thrown into buildings yet. There was a lack of imagination to actually prevent it No planes were scrambled. They were led to fly into the buildings and Just this January got another crisis where the capital was overrun by a mob There's a failure of imagination there And we almost lost our democracy The global crisis cannot stand another failure of imagination. I Think this board needs to act and act fast To get a full-time energy coordinator hired town of Hartford the same size as Wilson It's had one for years I urge the board to Their budget meetings To consider hiring a full-time energy coordinator now the energy plan Has no advocate by our department as an advocate these departments that advocate a look works as an advocate There's no advocate for the environment Yet this is the most critical crisis Facing this town this town is responsible contributing to it and needs to clean we need to clamp our own house We can save money We can save energy We can weatherize homes and weatherize our businesses can rather weatherize our own buildings We need to get this plan going and going fast. Thank you very much. Thank you, Brian. Yes Anyone else who wishes to make any public comment for Eric? And we can proceed down the agenda to the fiscal year 22 22 and grand list update from Bill Hinman Eric you're gonna introduce the subject So obviously we've all been in pretty much an unprecedented year if you've read any newspaper article We all know that the real estate values in the state as well as the supply of real estate is at a critical Juncture in Wilson alone. We've seen upwards of 30% The national average I saw yesterday was 15% April to April We're about 30% here in town increase in market values It's just Amazing to see I've been an appraiser for 35 years and I've experienced three recessions during that period of time and All those recessions were preceded by a relatively bold market But nothing compared to what we're seeing right now I think the 0708 recession We had increases in value in one year of about 12% but again Where this ends is a very good question and if it ends badly it could be scary on many many fronts, but You know, we're dealing with the best we can I tried to have legislation introduced back in November To try and control the potential decreases in our common level of assessment Which could see a decrease of upwards of 12 15% in one year, which would in fact turn Tax rates significantly higher for the education rate Before we even look at the budgets that unfortunately did not gain any traction at the Legislature, so we're just gonna have to wait and see what happens The other thing that's potentially gonna happen is with all these common levels assessment dropping so significantly throughout the state There's gonna be mass requirements for reappraisals and there's not enough people out there to do So I'm curious what's gonna happen there and how the state's gonna deal with that moving forward So that's kind of my macro picture locally we saw Significantly more commercial appeals Not as many as I had expected The two sectors that we saw appeals was the hospitality hotel sector And then the other was maple tree place Maple tree place was appealing To get a significantly Lower assessment than even they asked before the last time we went to superior court or they took it superior court We settled I Proposed some different numbers for them Based upon some of their calculations as well as some of our own local information and That's the assessment that we set out to them The assessment Decision was the assessment was changed from 83 million five hundred thousand to seventy five Million two hundred thousand so that was our single largest change And they were looking for roughly fifty two million dollars so hopefully My I sent them an email last week Letting them know that this is an evolving situation. We really don't know what's gonna happen I asked them during the hearing if they had Pursued the potential for filling their vacant office space and converting it over to apartments Whether that be an option moving forward. I've heard I know that Doug net he is converting some office space and downtown Burlington right now to apartments So that would be logical If their vacancy remains as high as it has been in the last nine to twelve months Again, I think it's a moving target with maple tree. We really have to see How this pandemic has impacted people's habits for retail shopping? You know the short term obviously we saw all the UPS trucks of FedEx trucks out so we know that that Trend is was taken a hold more than it would have otherwise Whether or not people decide to start going out We don't know if the movie theater is gonna open back up So that's a I think they said that was an eight hundred and eighty thousand dollar Rent that they lost last year And so that's one of the reasons for a decrease is that the movie theater was vacant I asked them if they had chosen to go to apply for any PPP And they said that the company that owns maple tree place is too big and they're not qualified So I asked them if the owner of the movie theater Went to get PPP to possibly be able to help pay that rent and they indicated that they did not know if he did or not so That was one of the drivers, but also the vacant a pop the space and the second floor in the square They have about 50% vacancy right now, which is probably close to what it was when they purchased it four years ago the hotels The hotel situation is a short-term issue and I think And so I asked the hotel owners and I and I and all of them agreed I said look, let's let's deny these appeals right now And there's four of them We'll deny these appeals and I'm gonna ask you to do what's called the discounted cash flow analysis That basically puts a value on the income out years ahead Asked them for the actuals from 18 and 19 So we had a history of what was going on and then what their actuals 20-21 Objective point to be an actuals from 20 and then back to normalcy in 22 through year 30 and that way we get a kind of a glimpse as to how that impacted that one year of Drastic losses that a lot of these hotel received. I'm waiting for those to come in So I anticipate that if we can find common ground with those That the we will make a recommendation to the board's little authority To reduce it and I believe that surely an error can talk to What's been left? As far as money and reserve When you set the tax rate to account for those potential settlements that we may have to look at Moving forward on Now a lot of residential developments going on like we've had in the past pennies pretty much done You know, we have one development that's in the process of being built, but that's it the commercial still amazes me Almost all the lots at the farm It's on on Wilson Road, they're where the big you haul dealers going in Come on No, not caught my crossing my hand. What my hand? No, the it's down by We're industry lab and two a come together Roe there are two and two's come together real bear real bear property. Thank you very much. Yeah, I Believe all those lots have sold So there's frontage on shun pike as well as on route two and I believe there might be one more lot left So those were snapped up very quickly And so real estate in Wilson continues to be at a premium Which is a good sign moving forward that we if we do see some decrease as Wilson might be insulated from it To a certain rate, but the jury again the jury's still out as far as what's gonna happen on the residential side moving forward No, and you have any questions, I do glad to Questions for bill So bill I'm a little confused You said you started off by saying there was this 30% increase. I assume that was in the residential. Yes Which is being offset probably Greatly offset by what we're seeing in the decrease in the value of the commercial property in town So that is partially true Jeff Okay, so you have different sectors of the market that are acting differently right now The light industrial space typically a avenue PCD That space is actually going for much higher than I would have anticipated Bobby Miller passed away about a year and a half ago and a lot of his properties have been sold And those properties sold anywhere from 100 to 115 dollars a foot Which was which is about 15 to 18 dollars a foot higher than what I have them assessed at So that was the start they we had the you know It's a sale or two that was down there and it was like wow they put a lot for that But then all of a sudden we had six sales and to the best of our knowledge. I've contacted Tim And they looked like they're all good sales So that side of the market is really doing well the office space What we could not necessarily the bricks and ivy but the strip mall office space if you will So the stuff down on Allenbrook if you will that stuff is very difficult to rent right now They're getting roughly six to seven dollars a square foot. We haven't seen the sales Come in but we certainly have significant vacancies and the rents on a per square foot basis are much lower than what apartments rent for On a per square foot basis Yeah, so there's different sectors. We haven't really had any retail sales So I can't really speak to that at this point, but the warehouse space is that's in high demand Okay, yeah, so bottom line What is the difference between what the grand list was last year when we sat here doing the same exact thing? We're setting the tax rate versus this year. Okay So after grievance, but before we have to think about the settlements for the hotels Our increase right now is twenty two million one hundred ninety seven um So we're 97,000 which represents roughly one percent On the grand list. I had told Eric the beginning of the year when we were going budgeting to not expect any increase So the budget was built around a zero increase in our grand list. We might let you lose On the outside half of that So the increase would be roughly a half a percent But I don't think we lose much more than that off of it, but I did leave a buffer For or ask Shirley and Eric to leave a buffer for those BCA decisions and potential discussions that we have Okay, so could you help me understand if tonight we set the tax rate? But we soon see a decrease because of these appeals in the grand list What happens I? Think I would actually let Eric answer that question because once I give the values to Eric and make recommendations as to how much Wiggle room there would be potentially for losses Beyond the grievances beyond that that final grand list I think he's better to speak about what what he's built into it and calculating or surely calculating for you guys Like take that or do you want to jump in Shirley too? Where did you come up to the table with the mic? Sorry Shirley didn't mean to put you on the spot So you heard Bill talking about This amount that we were gonna reduce the grand list by about seven million dollars for the things that are probably going to Continue through the appeal process So then there was a conversation that Eric had with Terry and we decided the way We've always been the tax calculation is to take the grand list that is signed by the Listers, which is what we've done in this calculation So that I think is a discussion point because I've done it both ways So using the full amount of the grand list as approved by the listers our tax rate is point two seven two one And that's what you have but I also did it taking the grand list and Reducing it by the amount that Bill thinks is suggesting that we should for these appeal and the tax rate is point two seven three zero Does that answer your question? It does. Yeah, okay, and we have that choice tonight in other words We don't have to use the grand list as signed by the listers and Divide that by the amount of revenue we need to raise in taxes to come up with the Of the tax ring to the tax ring Have enough history with that you yeah when I when I looked into it the town hasn't had these particular instances with such a I don't remember such a wide margin for an appeal that could happen I think when we look at the the rate it itself It's it's a very low change between the two so there's certainly We could build it in we could adjust the rate a little bit or you know depending where things fall And we needed some additional revenue the thumb balance make that up and surely as I recall that amount of money was So what was it was maybe $1,200 or so What when we ran that those differences looking at what that oh, yeah, it's like $1,400. Yeah So that was what we looked at as our risk So we felt to just continue with the with the grand list as okay. I'm sorry That went over my that's the difference between the two tax proposed rates. Yes. Yes the $1,400 Yeah about $1,400 total for both grand list values Okay, so okay. Yeah Yeah, so make sure I heard this correctly So if we look at the amount that the grand list might is projected that it might decrease in the future because of these appeals But we use the tax rate that's We I don't want to say it's recommended, but it's presented us tonight that was 0.2721 And those appeals do carry through that becomes truth The most at risk that you're projecting we're at is $1,400 In terms of tax revenue that we won't receive Because of the appeals right being successful Yeah, because it's only 0.009 Okay, and I assume we could either That's that's a risk we we can't accept. Yeah, okay There's a question. We've been that Um Approach I'd have to get my calculator out. Okay, but I'm thinking the number is actually more like 12 or 14 thousand dollars I'd like to go back and do that calculation if I could. Okay.  Yeah, I'll Yeah Do the numbers so I make sure it's still not a very significant number No, it's not in the scheme of things. It's not it's not huge Yeah, it isn't but I will remind you that sometimes when we're having these Discussions about the budget and you know, maybe what to cut, you know, we're we're down to thousands of dollars This is no money. Yes. It is it is real money Yeah, and this is the situation The town doesn't really have been in before when I looked at past history and chatted with a couple folks on it We haven't had this many potential appeals and grievances in one year So it's uh, yeah, the board's discretion of how we want to approach this and appreciate staffs Look to just know what the potential impacts may be and potential risk to look at So well, can I ask Bill a question? Sure So, um, Bill, I was thinking maple tree place neither Eric or I were here So what happened? Do you remember what we did with the tax rate back then because Yeah, I think Mary was here when we did that So just to give the board a tip was here too maple tree place appealed to superior court We was uh So 2013 maybe I forget one year exactly but they had appealed looking for an assessment change from roughly $80 million down to 62 million dollars. I think is the number they were looking for and brought us to superior court We were about 18 months into discovery um, and I went to rick and I said If you've done the numbers if we lose this in court Because not only did we have to repay The municipal taxes, but we would also have to repay the education taxes But because we could not recover that back from the state of Vermont Um, the state doesn't give us the money back Um, so started my quest, but um at that point in time that was the reality Um, and so we agreed to settle with them. I think for 72 million bucks. There was something like that And they agreed to forego any refunds That they were potentially owed for the previous 18 months of taxes So our out-of-pocket expense as a result of that settlement was zero Um, all we did was pay some attorney fees and then we dealt with the tax rate I'm not sure what Rick did as far as the collection or how that was Allocated because we I think it was like December 30th of that that year that we signed that letter All right, probably it was right at the end of the year. It was very close to the deadline. Yeah Had to be done before the end of the year. Um, so I'm not sure how they dealt with the revenue side of it um, but we had to get it done simply because At that point the town potential was on the hook right at that point time of I believe 400 000 dollars Potential refunds, which was like four cents on the tax rate Yeah, and we thought that the Residents wouldn't be taking care of appropriately it based on a four cent increase on the tax rate one year just to Pay for a settlement or pay for a court order Yeah, no, no, that's the number. I remember the 400 Yeah, yeah, it was certainly more than 1400 Yeah, yeah Okay, any further questions for bill or shortly at this point Okay, then I mean, thank you very much. I'll run back in my office and check on this stuff for you Thank you So we'll go on then to the Municipal tax rate and for fiscal year 2022 and early is written Uh memo and uh, also we have the uh a proposal Uh before us as far as the uh a new rate So surely Um, so the approved budget was 11,571,055 And the amount that we can raise from property taxes is the 5,669,389 So whatever our tax rate is that's the number that we're going to tie back to So the grand list and the memo that you have a copy of as well The grand list is the gross number in this memo It does not take into account the 7 million that um bill was talking about from able to replace Um, but does include of course all the other grievances that were settled during the grievance period Um, so that represents an increase of 12,825,000 or as bill said just about 1% and the grand list from 2020 um Based on that grand list and the 5 million 5.7 million we need to raise that tax rate becomes 0.2721 As compared to the tax rate for the current year that we are just finishing tomorrow 2750 so it would be a slight decrease in the tax rate um and again because we um in the budget we also budgeted the um The grand list to be flat so um that had some impact on the budget and we calculated that as well Um, which is really just the next piece. I'm talking about that in in the budget. We did um leave the tax rate flat at 0.2750 so Whatever is decided tonight. It's still good news that it would be a little bit less um So i'm just saying uh with this with the 0.2721 tax rate The tax would be $272 and 10 cents on 100,000 of assessment value And it was 275 01 something like that 275 01 for last year So that would be a reduction of two dollars and 91 from last year's value so the um traditional home in wilson somewhere around 300,000 probably maybe a little bit more than that so Tony will walk away with 10 l are so good and probably uh In their tax bill So questions for surely on uh her memo So is jeff So surely Please don't read into anything i'm going to ask but i do think it's um, it's worthwhile at least to have the discussion and and maybe even um It would be helpful When we go through and set the budget we we look at using some of our reserves for tax reduction and um our reserves are a fund balance where the reserves come from And correct me where I say something wrong. I'm still still on the learning curve when it comes to the financial side of operating a town um That that amount is constantly changing And and the question I have is a at this point When the budget has already been adopted Do we have the ability to say no we'd actually like to use more of the reserves To offset the amount of property taxes we need to raise i.e. To lower the tax rate even further Or we can maybe even decide to go the opposite way use less of the reserves Um and and have the tax rate being higher You could you could um by a vote of the board because you just did that with the dispatch position Which wasn't previously in the budget and it's being funded by Um the fund balance, you know unless we have savings or revenue greater than we anticipate but At the end of the day, whatever we need from fund balance will come from that but it has to be direction from the board to use fund balance And so let me ask then get to my key question, which is What is um, I hope you don't mind if I referred to a staff. What is staff's position on? Should we increase the amount of reserves we're using to pay down the tax rate? And and what would be your rationale for that is not a good a good thing to do I'm going to start by answering your question a little differently. Okay, so Back at the end of may I did a fund balance, you know estimated fund balance projection for you. I remember So in that little calculation, I made a mistake um, so I had projected 800 and let's just say 857,000 that we were going to use a fund balance So we actually are going to use 757,000 Which includes the 80,000 for the PD dispatch position. Okay So it means that now when you look at the 10 for and the 20 ceiling So our projected fund balance at the end of 21 So tomorrow is about 2.9 million originally. I had 2.8 million um, the 10 percent Ceiling would be 1,160,000 The 20 percent. I'm sorry the 10 four and the 20 ceiling is 2,314,000 so We Got some room to do that. Jeff. Okay I think it's I would add to traditionally the town. It's budgeted $500,000 for multiple years to offset the the tax rates from the fund balance and We've tried to do that for multiple years with good intention and we haven't needed to touch the funds for a number of years as well Um, and I believe surely we're we're likely not needing to touch them an FY 21 as we project it right now We've got to close the book still and see where that lands, but we'll be real close Yeah, yeah, but the other piece too is On town meeting day the voters approve a budget that we're going to raise through taxes So really throughout that budget process is projecting how much of fund balance we want to use to offset it so we're The town's locked into how much we need to raise from from taxes at this point. Right, right My sense is and maybe i'm wrong about this is voters have I would be under Justifiably upset if we had to raise the tax rate for whatever reason They probably are going to be much less upset if we lower the tax rate because we have available reserves Where we're still within I mean, we're still above the ceiling in terms of our reserves. Yes but we also know that kovat is is We haven't recovered from kovat yet and so i'm guessing You know the financial impact of kovat is still being felt by many, you know families and residents So i'm i'm interested in learning how much would Would folks feel as reasonable to use from the fund balance to pay down taxes somewhat further this year the tax rate Pay tax rate down this year if that came out, right if that Expressed that well. Yeah to reduce the amount needed to be raised by taxes. Thus the tax rate other questions for surely I'll build you that some information for us. Yeah, so um when you reduce the value That is in effect a grand list reduction of 70 000 So if you take the 70 000 and multiply that tax rate of 27 cents Um, that comes out to just around 19 000 dollars in lower revenue okay So it's basically the map not equation 70 thousand point two seven is 19 thousand Okay, although we're only we're talking about the difference between the point two seven three zero and point two seven two one That point zero zero nine is what eric and i'm talking about but if i lower if you go the other the other rate Yep, um, it's a difference in collecting 19 000 dollars less in taxes Yep, as a result of that seven seven million dollar reduction Bill are you anticipating that the grand list for fy 23 will remain like Static or do you think that we'll see um, you know another uptick next year? um And that's what you want to spot um if history is Any indication um, I would hold on to your wallet because We can be seeing things that haven't been seen since the 70s Yep, um inflation numbers are through the roof and they're not reporting immaculately Um mortgage rates are starting to go up Um the you know the plan I think is going to be forced to make some moves significant ones Um, and I don't know if we're back to the 70s when we had 17 and 18 mortgage rates, but um We could be in for some significant challenges um with the markets because we just We've never experienced this before I've been doing it 35 years. I've never seen anything remotely close to it. So I would be very hesitant to even Give a guess Yeah, it really it really is Global markets involved now and things are so much different than they used to be they might have more control Um over the markets that they did even back in seven and eight Um, you know when things almost collapsed on us Yeah So bill if I could if I could read between the lines of what you just said Just tell me if I if I'm grossly wrong is you would not recommend we use the fund balance to pay to Uh help reduce the tax rate for this year. That would not be in my purview. That's right. I get that I I Yeah, I didn't mean to put you on the spot from an assessment point of view Um, I am taking a very cautious approach um to potential Uh, definitely set we could be running into um, and it's going to be state national Um, it's not to be just realistic. Yeah, um, but there's potential Um for um, you can't you can't add 20 percent of the total cash in a country In one year and not having precautions Yeah, what I meant by my question is is if anything you anticipate in the near future The grand list in wilson could decrease and potentially significantly It could yeah That that's which in turn Somebody in my shoes might say now is not the time to even though we are fund balance exceeds the ceiling Um Probably now it's not the may not be an appropriate time to In a word touch the fund balance Because we may need it in the future It's a bad analogy, but raining or starting to rain now But you're you're you're for seeing a potential thunderstorm coming down the road, right? Yeah, that's what i'm hearing from you. Anyways. Yeah. I mean, there's just There's so many so many potential negatives and not that many positives Now, um, you know, we we talk about unemployment labor shortages Um, there's big businesses that are going out of business because people are unwilling to go back to work Um, and it's going to be long term and so those shortages for employees Is going to do nothing but create more inflation because the prices are going to go up because you've got to pay more people for money Yeah, uh, so it's just a just a whole host of things that could potentially Be a problem. Okay I would say jeff my my my thought is that the town's budgeting an adequate portion of fund balance right now We we increased in recent years Knowing the outlook with the grand list and anticipating when when the board set this budget We did a lot of cutbacks begin with on the operating side and thinking about deferring some of those things from 22 and what we need to look at in 23 Those reserves become additional potential revenue sources if we decide we need to make those investments Trying to spoof any any large tax rate impacts in 2030 So I I think the town's done well to have that fund balance over time And we've been trying to spend it down a bit, but um, I think it's a good time to hold our position Okay, and the interesting Point don't make is that you know, we've been very closely watching our delinquencies both for tax water sewer storm water And we aren't seeing any increases in our delinquent tax balances actually dropped a little bit So it's interesting From what we would have anticipated No So is there anything we should talk about in terms of the you know, I'm going to use the number 19 000 that we might Decrease in tax revenue That we might see due to the successful appeals And I I ask that of everyone Do that again So we're I'm asking because of the the magnitude of the number that we believe the Will not be raised By taxes because of the appeals decreasing the grand list and And thus if using the tax rate that's presented to us, we might see 19 000 short call in taxes rates Is there anything we should do about that or is that still For lack of better words. These aren't the right words, but small enough that The risk is not Doesn't warrant Revising the tax proposed tax rate Or Do you want to take the grand list minus seven million? To get the tax rate that's the yes 0.2730, right? Yes. That's yeah It's certainly a policy discussion for the board that the town hasn't faced before for for setting this this value. So, yeah, yeah It's the only time that we set a budget By the end of december We're the end of january It's a big guess That's to oh, yeah, how much we need to expend and We saw that during the course of the Of coven that we got expenses Because we were concerned About what we were going to get as far as income Uh, fortunately we were successful in Both putting expenses and holding the line With income coming in And we have no idea what's going to happen in the course of the next year. We we anticipate What we have put on paper up until this point in time um My concern with fund balance is we we have over the course of A long time used some of the tax of the money's few offset taxes and Spending one time money and this is one time money spending one time money for ongoing expenses. So there's always um A crapshoot at best But we've been very successful on in keeping our our fund balance At a very good level So I would at this point. I think with the all the information that we have But the recommended tax rate is what we need to Approve tonight Can I just give you one more thought to ponder? Um, so because we don't know what's going to happen next year. We don't know what's on the grand list, but um, just thinking about if we can Prevent a big jump in the tax rate Year over year. So, you know the difference between again, it's a policy issue as Eric pointed out But the 2.7 30 versus the 2.7 21 if it goes up next year, maybe that's a little smaller um increase Other questions for surely or for bill Just real quickly. I'll try to be brief. I'm on it's the tax rate calculation The rounding adjustment, um, there's a line item there and that's just if Whoever chooses to round I'm wondering what that refers to the rounding adjustment. It's um It's it's um trying to think of how to describe where it is You're thinking of the point zero zero zero six No, no, I'm above that. Um, it's like a subset. It's like the oh Yeah Oh, yeah, it's zero right now. So It used to be used to make the tax rate And the round number. Yes. Okay. So and zero or five. Yeah Okay, and then the other question I had Is the um Current use and veterans uh exemption. We don't know what that is Or doing is that kind of a guess at how much that will be? Um The 12 five is the number. I'm taking it right from the grand list So we we used to have it. It was called tax stabilization. Right. So we said, let's call it what it is. So it's clear it's current use and the veterans exemption is the Difference between the states 10,000. They reimburse us in the 40 000 that we have Okay, so we're pretty confident in that number It's not okay. All right that I always thought it was sort of an that's because we didn't know who would apply for it, but it No, so, um, it used to be a little bit different the way they do it. Um, now it's state administered So we've received a email from ed Ed Burkhart um state veterans repairs Um every year with all pounds and all the names And so we simply take it from there and plug it in. Okay, um, you know, supposedly they're not supposed to be able to get Exemption if they don't file that by the 1st of May Um, but they have had exceptions in the past. Um, just because we want to support our veterans Okay Okay, that's it If there's no other questions or comments, uh, I'd be looking for a motion. I didn't bring my glasses. So But I can try Uh, can borrow mine You want my heater if you read it jeff? I will probably say Okay I move to set the fiscal year 2022 tax rate at 0.2721 dollars per One, uh, $100 of assessed value correct Thanks, cell. Yes Is there a second? I'll second We have a second Is there a discussion on the motion? Very not all those in favor of the motion and say aye. All right. Hi We have four to nothing there's no negative votes So we have passed the um the tax rate and I'll have a A document for us to sign tonight before you leave I'll regarding that and we're moving on to Minners of report Thank you, and I just don't recognize Shirley and bill for all their hard work on this It's a lot. Yes. Thank you. Lots of crunch together and I appreciate Appreciate their double checking that for clarity tonight for the board. So We've got a tax right now. So what we'll do is the treasurer's office will get tax bills mailed out by July 15th They'll be due by August 15th back to our normal schedule this year You might recall we had to shift it last year with COVID and the time to get bills out. So That'll move right ahead here Just a couple notes from my written reports. We received a couple significant grants recently from homeland security Just under $150,000 For some security camera work at the police station fire station and a couple additional here at town hall This is in the police capital budget to replace their cameras and currently don't have any at the fire station so we're able to incorporate that in this grant as well And fire department also received a $52,000 grant to replace some handheld radios accessories and helmets The muddy brick culvert replacement project. They're working to get their schedule set for that to I have a permanent fix to our temporary bridge that we've had for a few years over there now So what what I'm hearing From project managers in south burlington They're showing some prep work now and they anticipate the closure of the bridge will begin around august 2nd And just paying around a 13 week closure right now off some further information. But we're going to get that message out to the community As that project commences here The board will have some bond documents It's next meeting for finalization on for that project's financing Then another note occurred yesterday. You might recall the lake Iroquois herbicide treatment Application that was in for priscilla core. It was granted last february and that treatment actually occurred yesterday at lake Iroquois so I've So received that information recently I would like to update the board with sooner on these in case you got any any inquiries But I know that that's happened and I'll check them with the association the recreation district to see how how that work Has helped address some of those issues with the algae blooms up the lake moving ahead Only other thing I'll I'll mention this evening is on the topic of energy I recently met with the regional planning commission And they've had received funding from the state to fund a regional energy coordinator position I met with um map along jay And myself met with staff there to discuss about the town's potential needs with our energy plan and what Some potential projects may be for that position I checked this afternoon and the rpc has advertised the position and in speaking with their director They hope to have someone on board later this summer so that's Chatting before the meeting and certainly when you add a new program and a new position It's trying to figure out how it can serve especially at a regional level But I think it's um exciting to know there is going to be an additional resource out there to help Williston and in our neighbors as we think about implementing our energy plan That'll be one resource we can look at as we try to think about other resources. We want to we want to set up in the future here That's that's all I have tonight for the marriage report. Thank you Wonder other business. We do have two kid ring permits to take up tonight and Eric Yep, um or Steve won the other day. It's going to be on july 4th It's going to be a memorial service. Um, it's on village grove That there it's going to be catered by Jericho tabern So What I have tonight is approval of that catering permit. They expect somewhere around 50 people or so I chatted with public works and public safety on this Our main concern is if there's any obstruction in the street for emergency vehicles And the hosts have have assured me they'll make sure there's a travel lane And we talked about having some people maybe park over at the school on sunday and they can they can walk there pretty easily so Staff is confident that that'll take place and they expect it to last for about four or seven In the afternoon, so that staff has no objections and inappropriate for the board to consider approving this Any questions for Eric from that one? We need a motion then I'll move to approve the xxx catering permit Is there a second of the motion? a second It's your discussion on the motion. It caught me till the off-court. I guess I haven't been attending these meetings in a while We haven't had a catering permit to do in a while jcat, right? Yeah Jericho, yeah, yeah, actually I should just go to the more standard so moved You know All in favor of the motion say aye. Aye. We have all four And the second one and the second one is an event by catering by dale It's to service for Isham barn for a wedding on august 21st From five to ten p.m. They expect about a hundred people there We've had multiple weddings and it's up for review set the isham barn and staff has no objections to for the board to consider here Staff has no objections. No objections Is there a motion so Is there a second I'll second it's a discussion on the motion You're none. All those in favor of the motion say aye. Aye. We have all four again So any other business we need to talk about tonight? If not, then we are adjourned. Thank you all for being here Good business tonight Eric, I didn't get a chance to


What makes for excellence in heart care? It starts with one of the most amazing teams of heart surgeons and cardiologists that I've seen assembled under one roof and the region's leading technology in a new $40 million facility. This is the nationally recognized Heart and Vascular Institute of Eastern Kentucky at Pikeville Medical Center. On Monday, March 13, the Pikeville City Commission awarded over $40,000 to Palmer Engineering to insert a new access road from Hambly Boulevard across Hibbard Street. The purpose of this new road is to allow traffic to more easily funnel into Pikeville Medical Center directly from Hambly. It is unknown how long construction will take. There's an intersection now that comes from Hambly to Hibbard Street around Wulana Court. That intersection kind of creates a T there or a four-way intersection. And we're going to relocate that entrance. We're going to relook at that intersection a little bit back toward Julius Avenue to create a new access point and close that other one. We've retained Palmer Engineering as a design firm to assist with the design of that intersection and how to align that street. As a result of the new road construction, the building next to PMC's Human Resources Office, formerly known as CarQuest, is currently being demolished. Once the road is built, emergency vehicles and city residents will have more accessibility to the hospital. There is PMC's HR office and then there's like an alley that goes through there or a parking area and then there's the CarQuest building. The CarQuest building is being demolished and the street will go through that area. And intersect, Park Street is behind the HR office and it'll intersect Park Street and then go out to River, I think it's called River Road, that's already a city street. So we're really just connecting Hamley Boulevard to another city street. That will provide direct access to PMC from Hamley Boulevard and we believe that it will take some pressure off the intersection of Hamley and Bayard Avenue as well as Bayard Avenue and the bypass on the other end of Bayard Avenue. Those intersections are both very busy. There's a lot of pedestrian traffic that goes through the intersection with Bayard and the bypass. So we're trying to alleviate some pressure from those two intersections and provide another route of interest to Pifal Medical Center. Reporting from Mountain Top News, I'm Nick Collum.


Hello and welcome to the video lecture on Oscillators Using Operational Amplifier Part 2. At the end of this session, students will be able to describe the working of Wendbridge oscillator and they will be able to describe the working of quadrature oscillator. So before moving towards the concept, you have to recall the following concepts. Basics of operational amplifier that is IC741. You should know the working of oscillator and you should know the working of operational amplifier as a integrator. So before moving towards actual concept, we will revise the oscillator concept first. So according to the previous lecture, the oscillator consists of the two main blocks. First is amplifier and second is feedback circuit and to give the sustained oscillation for any oscillator, the criteria should be fulfilled which is Barkhausen's criteria and it is having the two conditions. The first condition is the gain must be unity and the second condition is the total phase shift around the circuit should be 0 degree or 360 degree. So based on this criteria, we have seen RC phase shift oscillator in the last lecture. Now in this lecture, we will see some another sinusoidal oscillator circuits. So first we will see the circuit of Wendbridge oscillator. Wendbridge oscillator is most commonly used because of its simplicity and the frequency stability. So let us see the circuit of Wendbridge oscillator. For that we will require the operational amplifier. We will provide the VCC and minus V double here, one resistor and a capacitor in series, one feedback resistor which is RF, then one more RC network we will take which will be parallel R1 resistor. So let us call it as R2 C2 and it will be R3 C3. So this is the circuit of Wendbridge oscillator. As you can see here, the Wendbridge is connected between the input and output terminals of the operational amplifier which is 741. So for the sake of convenience, we will modify this circuit. So let us draw the equivalent circuit for this. So according to this diagram, we will draw the equivalent circuit. So here it is 741, we are going to supply VCC as well as minus V double E. As you can see here at the negative terminal, there is a feedback resistor RF and R1 is connected here which is grounded. Now at the positive terminal that is at the non-inverting terminal, the parallel RC network can be shown which is nothing but R2 C2 and the series RC network which is nothing but R3 C3 is connected. So this is the equivalent circuit for this Wendbridge oscillator. Now you can see here there are two parts of this circuit. So the first part is nothing but the part of amplifier. The second part is nothing but the feedback circuit which is taken from the output and given to the input that is non-inverting terminal of the operational amplifier. So it is nothing but the feedback circuit. So if you see carefully this feedback circuit in this, the parallel RC network and series RC networks are connected. So the parallel RC network act as a low pass filter and series RC network act as a high pass filter. So the combination of this both circuit will overall give us the result that it should not allow the too high or too low frequency to be passed. But at the particular frequency the output VO will be maximum and that frequency is nothing but the frequency of oscillation which is indicated by FO. The second condition that is a phase shift around the loop should be 0 degree or 360 degree totally and this is achieved when the bridge is balanced and the bridge is balanced at the resonant frequency. So in the case of Wainbridge oscillator the frequency of oscillation is nothing but exactly the resonant frequency. The equation for FO can be given as 1 upon 2 pi root of R2, R3, C2, C3. So it is nothing but the equation for frequency of oscillation for this circuit. We will consider the values of R1, R2, R3 is equal to R and the values of capacitor C2 and C3 is equal to C. By putting these conditions in this equation we will get the frequency of oscillation FO is equal to 1 by 2 pi RC. At this particular frequency the gain achieved can be given as AV is equal to 1 by beta is equal to 3. So for the design of the amplifier we will require the values of R1 and Rf and with the help of this equation we can find out the values of R1 and Rf. So let us see how AV is nothing but the gain of the amplifier. Now you will see here carefully then it is nothing but the non-inverting configuration of the OPAN. So in the non-inverting configuration the gain is given as 1 plus Rf upon R1 and this value is nothing but 3. So Rf upon R1 is nothing but 2 that is the Rf value must be twice of R1. So with the help of this equation we can design the resistors required for feedback as well as the non-inverting sorry inverting terminal connection. This is pole about Wainbridge oscillator. Now let us see about the quadrature oscillator. Second circuit is quadrature oscillator. It will produce the sine as well as cos wave. So it has the two outputs first is sine wave, second is cosine wave and the phase difference between these two is nothing but 90 degrees. So it is called as a quadrature oscillator. The quadrature oscillators are widely used in the telecommunication circuits for measurement purposes such as special purpose voltmeters. So let us see the circuit of quadrature oscillator first. For that circuit we will require the three operational amplifiers as well as sorry the two operational amplifiers as well as for this quadrature oscillator design we will require two operational amplifier as well as three RC networks. So let us see the circuit. First we will draw the operational amplifier with name A1 let us call it R1 this is first output the output is extended with resistor here is a second operational amplifier indicated with name A2. It is also having one capacitor it is offset minimizing resistor here is second output. So as you can observe this is the circuit of quadrature oscillator. In the circuit there are three RC networks used first is R1 C1 second is R2 C2 and third is R3 C3 pause the video for while and identify the circuits found by A1 and A2. So the circuit found by A1 is nothing but the non-inverting integrator and the circuit found by A2 is nothing but purely inverting integrator. So these are the two circuits which are found by A1 and A2. These two circuits form the amplifier factor of this oscillator and this is nothing but the feedback circuit. So R3 C3 form the feedback circuit and the output of A2 is given to A1 through this voltage divider circuit that is R3 C3. Now the first condition of the gain at the particular frequency the maximum gain can be achieved here A v is equal to 1 by beta is equal to 1.414 and with the help of this equation and with the help of the integrator circuit we can design the desired values of R1 C1 as well as R2 C2. Now in this circuit we cannot predict that where we can get the exact sine wave suppose we will consider we will get the sine wave at Vo1. So the another cost that is the cost wave can be obtained at the another output. Now the second condition of achieving the phase shift around the loop that is 0 degree or 360 degree can be achieved in this circuit like that. First A2 amplifier will give us minus 90 degree or 270 degree phase shift at the output and the remaining 90 degree and minus 270 degree can be obtained with the help of the feedback circuit as well as the operational amplifier A1. So A1 and the feedback circuit will give us the remaining minus 270 degree or 90 degree phase shift. Thus we can obtain the maximum gain 1.414 as well as the phase shift condition that is the phase shift around the loop is 0 degree or 360 degree. The frequency of oscillation in this circuit can be calculated as 1 by 2 pi Rc where the resistor R1, R2 and R3 are equal to R means all the three resistors are having the equal value and all the capacitors are having the equal value. So thus for this condition the frequency of oscillation of this oscillator is 1 by 2 pi Rc. The particular frequency we can design the quadrature oscillator circuit by calculating the appropriate values of R and C. These are the references. Thank you.


in this presentation we will record the sale of our finished goods of our finished jobs we're going to enter the information into our general journal post that to the general ledger use the general ledger to create the trial balance first a word from our sponsor well actually these are just items that we picked from the youtube shopping affiliate program but that's actually good for you because these aren't things that were just given to us from some large corporation which we don't even use in exchange for us selling them to you these are things that we actually researched purchase and use ourselves here we have a western digital wd elements 20 terabyte usb 3.0 desktop external hard drive we use as part of our backup system noting that if you lower the number of terabytes of storage the price will lower dramatically as well when you're thinking about a backup system you're usually thinking about an online system or an external hard drive system like this or ideally some combination 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accountinginstruction.thinkific.com where we have many different courses you can purchase one at a time or have a subscription model given you access to all the courses courses which are well organized have other resources like excel files and pdf files to download and no commercials the trial balance in order assets liabilities equity income and expenses we are in balance debits equaling the credits debits minus the credits equaling zero we currently have net income just a loss at this time of the 380 in the cost of goods sold so our goal this time is going to be to record the sale so we finally have gone through this full process we have the raw materials that we used to create the work in process and then added the direct labor and the overhead to it as well we then finished that moved it to the finished goods and now we're going to sell a couple of jobs finally the jobs are done again if they're custom guitars or if they're custom something then we're selling the products at the end of their construction projects then we're completing the construction projects act this time and we're recording the sale related to that so we're going to say that the jobs that are completed and sold are 15 and 16 so let's go to our job cost sheet over here we're going to go over to the right and look at these two that have been sold so these are all the jobs that we have they all consist of direct materials labor and overhead and we're saying now that these three the blue ones have been completed they're done the green ones are not completed the blue ones support what is in finished goods meaning uh these accounts add up to this uh this number here and that's going to be supported that's going to be what's on the trial balance so in other words this trial balance account in finished goods is supported not only by the finished goods gl but by the jobs that have been completed and then this number here are all the ones that are uncompleted these two and that is also supported on the trial balance by this number so in other words this working process is supported by the working process gl and the jobs what we're saying now is that some of these have been sold and these are the three kind of forms that we can have on a job they can either be open we're working process they can be closed finished goods or they could be sold i'm going to say they're shipped they're gone and that means that they should have gone through cost of goods sold and we can't really track them like a balance sheet account because the income statement accounts roll roll in the retained earnings they're temporary so we're saying this time that two of these jobs are finished these two have been finished so i'm going to make this account then yellow so what i'm going to do is unblue this one by highlighting these two i want to format paint this so i'm going to highlight these go to the paintbrush home tab format painter and then paint brush that and then i'm going to make this one yellow uh i'm going to make yeah the shifting i'm going to make it yellow so right click and make it yellow so the yellows are going to be the shipped one and of course it's on the shipped column and then i'm going to the same thing down here so i'm going to highlight this whole thing home tab format paint and highlight this whole thing so now this one has been shipped so we're saying that these two then are the ones that are being sold job 15 and 16 here's the total for them so i'm going to say this one holding down control and this one add up to 6610 so from a journal entry standpoint we need to take 6610 out of finished goods and record it into cost of goods sold so so that's what we're going to do now i'm going to scroll all the way back to the left now when we think of this the sales journal entry after doing all this stuff of tracking the cost we kind of forget what the sales journal entry is after a while because we haven't really thought about the sales for a while so we've been tracking the cost so this whole thing deals with the cost and the sales journal entry remember has two parts whether it be merchandising sales or for a manufacturing company one is we have the sales half so the sales half would mean that we made a sale we did what we did we did if we were service company we did work for an in for a merchandising company we delivered the goods and for a merchandising company if we make goods we deliver the goods as well it's finally done if it's a construction company we completed the job so what we're going to do here is record the sale and the sale means typically we either got paid or we got a iou that they're going to owe us money we're going to build a client so i'm going to right click on accounts receivable and say that that's going up we're going to say right click and copy put that up top in f10 right click and paste 123 now the problem is based on our information we don't know what the sales price is and that's the problem with these kind of problems because we're only dealing with the cost so we'll get back to the sales price but i just want to post this first half that's normally posted first of the journal entry as we then think about what we're working on which is the second half of the sales journal entry so then the other side of that would be sales or revenue revenue has a credit balance it only goes up in the credit direction we're going to increase it with a credit so j18 i'm going to right click and copy and we'll put that in f11 right click and paste 123 so that's the debit and credit related to the sales again i don't know what the sales price is unless they give it to us and they did hear they're going to say the sales price is a 30 markup so again let's wait on that and let's do the thing that we know first we know that we were sold what we sold inventory so at this point this is the same as like a merchandising company we've got the inventory that's finished we're going to sell it that means it's going to go down because we're now if they're guitars we gave the guitars away and it's going down so this is a debit balance we're going to do the opposite thing to it a credit so i'm going to right click and copy i'm going to make a new journal entry skip a line skip another line i'm in f14 right click and paste 123 and then uh the debit then is going to go to uh the cost of goods sold so that's an expense account it's going to go up in the debit direction i'm going to right click and copy that and put this in f13 right click and paste 123 so without the numbers here this should still kind of look familiar this is our whenever we sell inventory on a perpetual system this is what we have we have the sales half receivables and sales sales go up and people owe us money if we invoice them and then inventory goes down and this tastes finished goods inventory and cost of goods sold uh is the expense which is going to go up so now the inventory is going to go down and the expense is going to go up i'm going to calculate it here we already looked at it it's these two jobs these two completed jobs so within g13 i'm going to say equals i'm going to scroll all the way to the jobs and see if we can recalculate this again it's going to be these two shipped jobs this one plus this one that's going to be the journal entry so the the finished amount of these two jobs and enter so we already calculated it was it was six thousand six hundred ten if i double click on it let's do it again it's this time it's it's equal to ai 12 plus ai 21 and then the credit is going to decrease finished goods inventory negative of this number so we just looked kind of at the at the inventory the the cost of goods sold of course will be the same so now we want to think about well what is what is uh the sales price then well one way that sometimes we think about the sales price and again it doesn't have to be this way the two aren't tied necessarily uh together but we can think of different ways the sales price might be derived from the cost so it's a third we're going to say there's a 30 markup so if i go all the way back over here if we thought about this is kind of like a construction process or something like that or a guitar or anything that we make if it's custom we wouldn't they weigh we might bill our clients one way we might construct the the invoice to say hey look i'm going to i'm going to tell you exactly what the cost is and i'm going to mark it up by something in our case 30 so we're going to say look the materials cost this the direct labor cost this in the overhead i tried to allocate as much as well as i can cost that the total cost is 3820 that's the cost and we're going to have a 30 markup that's my revenue on it and so that could be calculated as 3820 times point times point three and that's the amount of revenue we're making plus the original cost 3820 is the 4966 so that would be for this job what we would charge if we had a 30 markup the other way we can do it is we could say okay if it was 3820 times 100 percent is 1.3 130 percent 1 1.3 130 percent and we'll get to that same 4966 so that's one way we can do it remember that these sheets here could look kind of like invoices if we're thinking about uh billing the client on a construction or a project or any kind of custom project they're not necessarily an invoice because this is tracking the cost this gives us the cost but that could be a starting point on which we derive our invoice we might tell our clients exactly what it cost and then tell them that we're going to have a markup that's a very nice transparent way to to present an invoice but we might not do it that way we might come up with a cost in some other another kind of format an invoice in some other kind of way but a construction job often the invoice will be similar to this in many kind of of custom jobs you might use the actual cost as the jobs and then mark it up and the I think that's as transparent as you can be to basically do that so if we did that for both of them then we'd say well the two jobs add up to 3820 plus the 2790 and between the two of them we're gonna have a 30 markup so times 1.3 130 percent is the 8593 so that's what we're gonna have so another way we can look at it is if we highlight this number and this number 6610 that of course I'm going to scroll all the way to the left scrolling all the way to the left is this number so I can just take that number multiply it times a 30 30 markup so what let's do that here I'll be in G10 equals this 6610 times 1.3 at 30 percent markup so then the sales is going to be 8593 that's what we're going to invoice the client for in a credit of the same so so again this whole problem whenever you work these problems we're always focused on inventory and then this number kind of gets lost even though that's usually the main thing we focus on when we sell merchandise and and and any kind of merchandise and manufacturing or or non manufacturing but it gets lost when we spend the whole time period and focusing on tracking the costs so and it could be derived from the cost but it doesn't necessarily have to all right so let's post this out now so here's going to be our journal and again this journal entry I'm going to make it green uh just so we can focus on one at a time so I'll right click on it make it green let's make it that green so now I know which one I'm working on so I don't get mixed up all right so now we're going to post this out and these two should look familiar now because this is our normal kind of journal entries the new thing is where do we get the numbers from the job cost sheets all right here's the counts receivable here's the counts receivable our second favorite account it's our second account on the gl here it is in o19 we're going to say equals point to that 8593 the 180 goes up by 8593 to 188 593 that then can be found on the trial balance we're out of balance by the 8593 then we're going to go to sales that's going to be way down here on the income statement same order on the general ledger so I'm going to go all the way to the right so we're going to go to the right here sales it's going to be on the credit side so I'm in ab 13 ab 13 equals I'm going to scroll all the way to the left and I'm going to pick up that green one we're working on the sales item and enter so it goes from zero up in the credit direction by 8593 to 8593 and I'm going to and that number of course is found on the trial balance and that brings up net income so we're back in balance net income is increased by that so this isn't a loss this is income credits are beating the debits revenue minus expenses credits minus the debits now we're going to record the other one so I'm going to highlight these I'm going to make them that blue again right click here's the bucket I'm using that blue if you can't find it there it's in this little color wheel and then go to standard and it's that one right there and enter and then this one's the last one so I don't need to make it green because we're working on the last one and then here's the cost of goods sold so that's the first one we'll record cost of goods sold last account second to last account so we're going to go all the way to the right and we're going to be here in AA 19 I'm going to say equals scroll to the left pick up that cost of goods sold and enter so there it goes up from that 380 by 610 to 690 that then is found on the trial balance so now it went up by the 8690 and then and then we had an expense of the inventory bringing the net income now at the 1603 and then we'll record the cost of goods sold so here's I'm sorry we just did that then we'll record the finished inventory so here's inventory here's the finished goods inventory so finished goods inventory is right there so we'll be in cell T 19 within T 19 we're going to say equals point to that 6610 it's going to bring the 8736 down by 6610 to 2126 that then also found on the trial balance here puts us back in balance and there we have it so that should be kind of like our normal kind of sales journal entry whenever we sell merchandise now we need to go back and make sure that these accounts are correct because remember we now did something to the finished goods account so we're going to have to adjust our worksheet to make sure that this number should be supported in other words here's finished goods here it went down it's supported by the gl we need to make sure it's supported by the worksheets our jobs so if we go back to the jobs we're going to say okay these numbers are okay because we didn't do anything to work in process so so the work in process accounts are the open ones are still good the finished goods however are not now because we changed the color but not the formula we're going to say okay these were adding up these three now the working process I'm going to delete that or that I'm sorry that finished goods is only equal to this one that's the only one that's still finished enter these two yellow ones I'm not going to add up I mean we could add them up and say okay those add up to 6610 and if I go to the left that's what that's what's in or that's what we posted to cost a good sold but you'll note it won't always be exact because this is a temporary account and it's going to flow out to retained earnings so of course over time we're going to have they're all going to be shipped at some point in time and but they'll all be closed out to cost to get sold and they'll all be closed out eventually to retained earnings these two of course are on the balance sheet which are permanent and so we'll be able to tie these out so these these two of course are still working process which is supported by by this amount on the trial balance so if we go to the trial balance there's the working process it's supported by the working process gl as well as the jobs as long as we've got them properly allocated and then the closed jobs consist of just this one it's on the it's going to be on the gl so here's the gl and that gl account is supported not only by the uh the i'm sorry here's the trial balance it's supported not only by the gl but it's also supported by the jobs here and that's the one that hasn't been shipped and then these two are shipped and they're basically gone to the temporary count they're now on the income statement in the form of cost of goods sold


In this video, I want to talk a little bit about one of the gas laws, that being Gay-Lusac's law. Gay-Lusac's law states that the pressure of a gas is directly related to the Kelvin temperature of the gas when there is no change in the volume or the amount of gas. So this indicates that there's a direct relationship between pressure and temperature. What do we mean when we have a direct relationship? That means that whenever pressure increases, temperature will also decrease. If we decrease temperature, then we would expect pressure to also decrease. Graphically, we can demonstrate this with p on our y-axis, pressure and temperature on our x-axis as temperature increases, pressure also increases. The formula for Gay-Lusac's law is p1 over t1 is equal to p2 over t2. What we mean by this is the same gas under two separate conditions. So p1 and t1 indicate the gas under condition number one. p2 and t2 are the gas under condition number two. How can we use this formula in a problem? Look at this problem right here. We have a gas that has a pressure of two atmospheres and a temperature of 18 degrees Celsius. We want to find the new pressure when the temperature is increased to 62 degrees Celsius and we're going to keep the volume and the amount of gas constant. So we have to look at what variables is given to us in the problem. So we are given the pressure of the gas is two atmospheres. We are also told in the problem that the temperature of the gas is 18 degrees Celsius under condition number one. But you will notice back here in the definition that the temperature must be in Kelvin before we can use it in this formula. So in order to convert a temperature that is measured in Celsius to Kelvin we must add 273. Now what else does the problem give us? It tells us that the temperature of this gas in condition number two has been increased to 62 degrees Celsius. Once again the Celsius temperature has to be converted to Kelvin before we can use it. So that gives us a temperature of 291 Kelvin for our temperature of our gas in condition one and 335 Kelvin is the temperature of our gas under condition number two. So the one variable that we need to solve for is pressure at condition number two. So in order to solve for P2 we first need to insert all of the values that were given in the problem into our formula. Now by algebraic means we can solve for P2. The first step is we need to move our 335 Kelvin over to the left side of the equal sign. In order to do that we multiply by the inverse. By doing this on the right side of the equal sign we can now cancel out these temperature variables. But what we do to one side of the equal sign we have to do to the other side. So our formula now looks like P2 is going to be equal to 335 Kelvin multiplied by two atmospheres. And then we're going to divide that by 291 Kelvin. Now how do we know that we've set up the equation in the correct way? Well we can look at the units and which units cancel out in order to do that. You see here that we have Kelvin in our numerator. We also have Kelvin in our denominator. Those can cancel out. The only unit that we're left with is that of atmospheres. Turns out pressure has a unit of atmospheres. So whenever we input this we find that P2 is equal to 2.3 atmospheres. And that's what we would expect. Because if you look here we increase the temperature of our gas. According to Gay-Lucic's law it states that there's a direct relationship. So when our temperature increases our pressure should also increase. And that's what occurred.


Hey guys, welcome to the 30 paintings and 30 days project. If you choose to join me on the 30 paintings and 30 days journey, I hope that you do share and tag me and post like on social media and stuff, maybe film some videos, tag me in the description, something like that. I am kind of excited about the project. I do do daily drawing. I don't necessarily do daily painting, but making a daily practice out of something like this encourages you to get better at it, encourages you to work it into your daily routine or weekly routine. It also is a way to use up supplies. So if that's your goal, maybe you don't want to do 30 paintings in 30 days, but you want to do 30 collages in 30 days. That works too. So let me know. Let's get to painting and I'll see you there. You enjoyed the process and if you want instruction on the painting, you need to be over on Patreon. They are going to get the talking version here on YouTube. You're just going to get the speed food through version. Sorry. If you'd like to support the free content here on Facebook or here on Facebook, holy cow. If you'd like to support the free content here on YouTube or over in the Facebook art groups, I certainly would appreciate that. You can of course join Patreon. We do have YouTube membership here for a small fee. And also I have an Etsy shop and I have PayPal tip jar and all that stuff. So check out the video description. Relevant links will also be down there. And yeah, don't forget the most important things.  Do share your work with me. I would love to see what you're doing. That's it for now. See you later. Bye guys.


Today on Questions and Comments 313 Hammer asked, how do you feel about Richard Stallman? Well, good question. Time for intro music. W-w-w-w-w-w-w-w-w-w-w-w-w-w-w-w-w-w-p-p-p-w-w-s-h. Ba da da da da da da da da da da... B-b-b-b-b-b-b-b-b-b-b-b-b-b-b-b. Okay. Um, how do I feel about Richard Stallman? That is a good question. Um, my first, um ... feelings about Richard Stallman is that he is a dirty hippie and I don't think you can deny that just by looking at him and seeing videos of him. He is a hippie and he looks pretty dirty. Beyond that, as far as it comes to freedom of software, I would have to say I agree with most of what he says. I think that he has been a big contributor obviously to the free software movement and I do believe that software freedom is a moral or ethical choice. I think it's important that aspect but I also believe that it's a technical benefit to software. I think it's right to use free and open-source software. I do use the term open source because I think that helps describe what type of free software it is. I think just saying free software can be confusing and just saying open source doesn't necessarily mean it's free. So I try to say free and open source. I'm sure I'll get comments on that below. Besides how he feels and talks about open software, I think that probably most of the way he lives his life and speaking of living your life, I agree with pretty much everything he says. Do I live up to that standard? No I don't. I do use a lot of online services. I do use, I try to keep my local software very as far as proprietary stuff limited but I do use NVIDIA drivers on my computer. I do have flash installed although I'm not. If I really didn't want to use it I could. I mean really the only reason I have flash is mostly YouTube which I don't need flash for. Most things you need flash for. You don't really need flash for if you know what you're doing but I have it installed just because it makes life a little bit easier. Besides that I've got some proprietary codecs installed because I do video and audio work. Other than that you know I also use some Google, I use the Google talk plugin also used because I use Google voice. So I do use a lot of Google services. So in that aspect Richard Solomon would frown on me and I would have to agree with him. I'm not perfect. I'm not saying everything I do is perfect. Beyond that besides the free software portion of stuff I'm sure that most things in life I would disagree with Richard Stallman on just listening to him talk outside of the free software and I'll give you one example. Here it is. This is from WikiQuotes on Richard Stallman under the section on sex and Richard Stallman and maybe this is taken out of context but supposedly he said prostitution, adultery, necrophilia, bestiality, possession of child pornography and even incest and pedophilia should be legal as long as no one is coerced. They are illegal only because of pre-justice and narrow-mindedness. Obviously I don't agree with that. I think someone who says something like that probably should have the crap beat out of them but that's just my opinion. So how do I feel about Richard Stallman? I think as far as computer stuff, software, I agree with him on most issues even though I don't live up to that standard which I think very few people do. Not making that right but outside of software I think obviously with statements like that I would not agree with him. I'm also betting that our political views are probably different just based on the fact that he looks like a hippie but maybe I'm wrong. I don't know what his political back you know views are. He probably hates government all together so he probably hates both sides of the playing field are all three sides depending on you know. Anyway not to get into political stuff here. How do I feel about Richard Stallman? That's how I feel about Richard Stallman. When it comes to software I agree with him and think that he has been a great help to the free software movement. Obviously beyond that I don't think that we would get along very well and that's it. So thank you 313 Hammer for asking the question of how do I feel about Richard Stallman? Hopefully Richard Stallman doesn't see this email and hate me. That's it. Thank you for watching. Please visit my site Filmsbychrist.com. That's Chris Decay. Have a great day.