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Opinion issued April 3,=20 2008















     


In=20 The

Court of=20 Appeals

For The

First = District of=20 Texas




NO.=20 01-06-00740-CV




HARRIS = COUNTY=20 APPRAISAL DISTRICT, Appellant


V.


SIGMOR = CORPORATION; BRAZOS RIVER LEASING, L.P.; DIAMOND SHAMROCK = STATIONS, INC.;=20 DIAMOND SHAMROCK REFINING AND MARKETING COMPANY, LESSEE; SIGMOR = NUMBER=20 178, INC.; SIGMOR NUMBER 196, INC.; BIG DIAMOND, INC.; TOC-DS = COMPANY; BIG=20 DIAMOND NUMBER 1, INC.; STOP =E2=80=98N=E2=80=99 GO MARKETS OF = TEXAS, INC.; COCHRAN=20 STREUSAND INTERESTS; TOC-DS COMPANY, LESSEE; AUTOTRONICS SYSTEMS, = INC.;=20 DIAMOND SHAMROCK REFINING AND MARKETING COMPANY; NATIONAL = CONVENIENCE=20 STORES INCORPORATED; METROPOLITAN LIFE INSURANCE COMPANY; AND = NATIONAL=20 CONVENIENCE STORES, INCORPORATED, LESSEE,=20 Appellees




On = Appeal from the=20 11th District Court

Harris = County,=20 Texas

Trial = Court Cause=20 No. 2003-51993




MEMORANDUM=20 OPINION


          <= /SPAN>This is=20 a dispute over the valuation of business personal property for ad = valorem=20 taxation. Harris County Appraisal District = (=E2=80=9CHCAD=E2=80=9D) appeals the trial=20 court=E2=80=99s judgment in favor of the property owners, Sigmor = Corporation;=20 Brazos River Leasing, L.P.; Diamond Shamrock Stations, Inc.; = Diamond=20 Shamrock Refining and Marketing Company, Lessee; Sigmor Number = 178, Inc.;=20 Sigmor Number 196, Inc.; Big Diamond, Inc.; TOC-DS Company; Big = Diamond=20 Number 1, Inc.; Stop =E2=80=98N=E2=80=99 Go Markets of Texas, = Inc.; Cochran Streusand=20 Interests; TOC-DS Company, Lessee; Autotronics Systems, Inc.; = Diamond=20 Shamrock Refining and Marketing Company; National Convenience = Stores=20 Incorporated; Metropolitan Life Insurance Company; and National=20 Convenience Stores, Incorporated, Lessee (collectively,=20 =E2=80=9CValero=E2=80=9D 3DFootnote ) = concerning the=20 valuation of furniture, fixtures, and equipment = (=E2=80=9CFF&E=E2=80=9D) in 14 of=20 Valero=E2=80=99s convenience stores.

 

         &nbs= p;In=20 two issues, HCAD contends that the trial court erred by (1) = denying its=20 motion to exclude the testimony of Valero=E2=80=99s expert witness = on appraisal=20 and (2) denying its motion for judgment notwithstanding the = verdict=20 because the jury=E2=80=99s valuation findings were not supported = by legally=20 sufficient evidence.

         &nbs= p;We=20 reverse and render judgment that Valero take nothing on its=20 claims.

FACTS AND PROCEDURAL HISTORYThe = business=20 personal property (inventory and FF&E) in each of = Valero=E2=80=99s convenience=20 stores is subject to ad valorem taxation, which HCAD assesses=20 annually. 3DFootnote Each = year, Valero is=20 required to submit to HCAD a rendition 3DFootnote of the = inventory and=20 FF&E in each of its stores. The FF&E in each of the 14 = Valero=20 stores at issue in this appeal generally includes items such as = hot-dog=20 rollers, coffee machines, microwave ovens, soft drink dispensers, = shelving=20 and gondolas for product display, cash registers, walk-in coolers, = outdoor=20 signs, and, significantly, underground fuel storage tanks=20 (=E2=80=9CUSTs=E2=80=9D). 3DFootnote

 

         &nbs= p;In=20 April 2003, according to HCAD, Valero filed its rendition in a = form other=20 than that required by HCAD, and Valero failed to include certain=20 information=E2=80=94such as the age, condition, replacement = status, and other=20 characteristics affecting the market value of the FF&E. = Consequently,=20 HCAD performed its appraisal by estimating the extent, quantity, = and=20 condition of Valero=E2=80=99s business personal property.=20

         &nbs= p;Subsequently,=20 Valero administratively protested HCAD=E2=80=99s valuation of = Valero=E2=80=99s business=20 personal property for the stores at issue herein through the = Harris County=20 Appraisal Review Board. After exhausting its administrative = remedies=20 without success, Valero sought de novo review in the trial court, = claiming=20 that HCAD=E2=80=99s 2003 valuation of Valero=E2=80=99s business = personal property was=20 unequal to that of comparable properties and was in excess of its = market=20 value. The trial court granted a directed verdict on the unequal = appraisal=20 claim in favor of HCAD, and the jury found in favor of HCAD on the = valuation of Valero=E2=80=99s inventory. HCAD appeals the = jury=E2=80=99s finding in favor=20 of Valero on the valuation of Valero=E2=80=99s = FF&E.

         &nbs= p;The=20 parties do not dispute that Valero=E2=80=99s land and improvements = are appraised=20 separately from its FF&E and that the valuation of = Valero=E2=80=99s FF&E=20 is governed by Texas Tax Code section 1.04(7). See Tex. Tax Code Ann. = =C2=A7 1.04(7)=20 (Vernon Supp. 2007). Section 1.04(7) provides, generally, that = =E2=80=9C=E2=80=98[m]arket=20 value=E2=80=99 means the price at which a property would = transfer for cash=20 or its equivalent under prevailing market conditions [if certain = other=20 conditions are met].=E2=80=9D See id. (emphasis = added). The parties=20 dispute the meaning of the word =E2=80=9Ctransfer=E2=80=9D as used = in the statute. See=20 id.

         &nbs= p;At=20 trial, Valero presented its vice-president of property tax, Roy = Martin,=20 who testified that, by its nature, FF&E is tangible, moveable=20 property, and that, as such, its market value necessarily = contemplates an=20 actual physical =E2=80=9Ctransfer=E2=80=9D of the = property=E2=80=94standing apart and alone from=20 the going concern=E2=80=94from the seller to the buyer. Martin = explained that a=20 particular piece of equipment, such as a hot dog roller, has = different=20 market value depending upon whether it is sold by itself or as a = part of=20 the sale of an entire business operation. In the latter instance, = the hot=20 dog roller has higher market value because it has inherent use = value as an=20 integral part of the business enterprise, and this intangible = inherent use=20 value is not to be considered in the valuation of business = personal=20 property for taxation purposes.

         &nbs= p;In=20 addition, Valero presented the testimony and reports of its expert = witness=20 on appraisal, John J. Connolly, III, of Nationwide Consulting, = Inc.=20 Connolly testified that the market value of Valero=E2=80=99s = FF&E is its value=20 =E2=80=9Cin exchange=E2=80=9D=E2=80=94that is, its value in an = actual physical transfer between a=20 willing seller and willing buyer. In developing his valuation, = Connolly=20 visited 200 Valero stores, which were considered to be = representative of=20 the 14 at issue herein, and compared the items in the stores = against=20 Valero=E2=80=99s asset listing.

         &nbs= p;Connolly=20 applied a market approach to his valuation but was unable to = locate any=20 actual sales data of like items of FF&E. In place of actual = sales=20 data, Connolly identified used equipment dealers as the relevant = market=20 for Valero=E2=80=99s FF&E. Connolly investigated the published = resources and=20 internet cites of used equipment dealers to determine the price at = which=20 the dealers offered like items for resale, and, based on = additional=20 information obtained from talking with the dealers, Connolly = discounted=20 the price of each item to reflect the dealer=E2=80=99s mark-up on = the item. In=20 arriving at the final market value of each item, Connolly took = into=20 account applicable removal costs.

         &nbs= p;For=20 instance, in valuing the USTs, Connolly testified that the = original cost=20 of a tank, installed, would range from $75,000 to $100,000. = Connolly=20 assigned a market value of only $100 for each tank, however, = because, he=20 opined, the costs to excavate a UST from the ground and the = existence of=20 certain laws prohibiting a purchaser from reusing the tank for = gasoline=20 storage rendered the tank valueless or solely fit as salvage = materials.=20 Connolly testified that the tax code did not require him to take = into=20 account the value of the going business enterprise in valuing the=20 USTs.

         &nbs= p;HCAD=20 objected to and moved to exclude Connolly=E2=80=99s testimony on = the grounds that=20 it was neither relevant nor reliable. HCAD contended that Connolly = improperly failed to appraise the FF&E =E2=80=9Cas is, in = place=E2=80=9D and instead=20 appraised each item under a =E2=80=9Chypothetical premise=E2=80=9D = that it was to be=20 dismantled, removed, and liquidated. HCAD complained that Connolly = artificially devalued the FF&E by disregarding its = =E2=80=9Chighest and best=20 use=E2=80=9D=E2=80=94which was as =E2=80=9Cin place=E2=80=9D and = =E2=80=9Cin use=E2=80=9D as part of a convenience=20 store=E2=80=94and by applying subjective deductions from the data = he selected. In=20 addition, HCAD contended that Connolly chose the wrong level of = trade,=20 that of =E2=80=9Cselling down the organizational chart of commerce = to dealers or=20 brokers, as if they were the only buyers.=E2=80=9D HCAD complained = that Connolly=20 failed to present any sales data and failed to consider = Valero=E2=80=99s own=20 business experience.

         &nbs= p;As=20 to the USTs, which represented the greatest deviation in the = parties=E2=80=99=20 valuation of Valero=E2=80=99s FF&E, HCAD contended that = Connolly=E2=80=99s devaluation=20 amounted to a virtual tax exemption for Valero. HCAD presented the = testimony of its expert witness on appraisal, Lee Robinette, who = opined=20 that Valero=E2=80=99s FF&E, including the USTs, must be valued = =E2=80=9Cas it is,=20 where it is, with the parts in place.=E2=80=9D Robinette applied a = cost and income=20 approach to his valuation. Robinette also testified that = consulting=20 internet sources to determine the fair market value of FF&E is = =E2=80=9Cconsistent with generally accepted techniques in [his] = field of=20 appraising.=E2=80=9D

         &nbs= p;Donald=20 Landry, HCAD=E2=80=99s director of appraisal, testified that there = is not a=20 difference between value =E2=80=9Cin use=E2=80=9D and value = =E2=80=9Cin exchange.=E2=80=9D Landry=20 testified that the valuation of business personal property = involves taking=20 the information that business owners supply on the detailed = rendition form=20 and applying certain calculation guidelines. Grady Graham, an HCAD = appraiser in charge of HCAD=E2=80=99s automated calculation = program, testified=20 that he did not have any previous experience with the valuation of = the=20 type of business equipment at issue in this suit, but that = obtaining=20 values from the internet, dealers, and published guides to = determine=20 market value was a generally accepted practice. =

         &nbs= p;The=20 trial court denied HCAD=E2=80=99s motions to exclude Connolly and = overruled HCAD=E2=80=99s=20 objections to Connolly=E2=80=99s testimony. =

         &nbs= p;The=20 parties=E2=80=99 offered conflicting valuations of the FF&E in = each of=20 Valero=E2=80=99s stores, which are fully laid out below. The = jury=E2=80=99s valuation=20 findings, which were below those offered by Connolly, are also = laid out=20 below.

         &nbs= p;Contending=20 that the jury had necessarily relied on erroneous valuations by = Connolly=20 and that the jury had further devalued the property below = Connolly=E2=80=99s=20 assessment without evidentiary support, HCAD moved for judgment=20 notwithstanding the verdict (=E2=80=9CJNOV=E2=80=9D). The trial = court denied HCAD=E2=80=99s motion=20 and entered judgment on the verdict, and this appeal ensued.

Judgment Notwithstanding the=20 Verdict

         &nbs= p;In=20 its second issue, HCAD contends that the trial court erred by = refusing to=20 grant its motion for JNOV on the ground that the jury=E2=80=99s = valuation findings=20 in question one of the charge are not supported by legally = sufficient=20 evidence.

A.      Standard=20 of Review

         &nbs= p;A=20 trial court may disregard a jury finding and enter a JNOV if the = finding=20 is immaterial or if there is no evidence to support the finding. = Tiller=20 v. McClure, 121 S.W.3d 709, 713 (Tex. 2003); Spencer v. = Eagle Star=20 Ins. Co. of Am., 876 S.W.2d 154, 157 (Tex. 1994); Williams = v.=20 Briscoe, 137 S.W.3d 120, 124 (Tex. App.=E2=80=94Houston [1st = Dist.] 2004, no=20 pet.). We review the denial of HCAD=E2=80=99s motion under a legal = sufficiency=20 standard. See Brown v. Bank of Galveston, 963 S.W.2d 511, = 513 (Tex.=20 1998); CDB Software, Inc. v. Kroll, 992 S.W.2d 31, 35 (Tex. = App.=E2=80=94Houston [1st Dist.] 1998, pet. denied). We view the = evidence and=20 inferences in the light most favorable to the jury=E2=80=99s = finding. City of=20 Keller v. Wilson, 168 S.W.3d 802, 807 (Tex. 2005). A JNOV = should be=20 entered on =E2=80=9Cno evidence=E2=80=9D when the evidence offered = to prove a vital fact=20 is no more than a scintilla. Id. at 810. An inference that = is=20 stacked only upon other inferences, rather than direct evidence, = is not=20 legally sufficient evidence. See Marathon Corp. v. Pitzner, = 106=20 S.W.3d 724, 728 (Tex. 2003).

B.      Applicable=20 Law

         &nbs= p;Generally,=20 FF&E is appraised at its market value as of January 1 of the = tax year=20 at issue. Tex. Tax. Code=20 Ann. =C2=A7 23.01(a) (Vernon 2001). The Tax Code defines = =E2=80=9Cmarket value=E2=80=9D=20 as the price at which property would transfer for cash or its = equivalent=20 under prevailing market conditions if:

         &nbs= p;(A)    exposed=20 for sale in the open market with a reasonable time for the seller = to find=20 a purchaser;

         &nbs= p;(B)    both=20 the seller and the purchaser know of all the uses and purposes to = which=20 the property is adapted and for which it is capable of being used = and of=20 the enforceable restrictions on its use; and =

         &nbs= p;(C)    both=20 the seller and the purchaser seek to maximize their gains and = neither is=20 in a position to take advantage of the exigencies of the=20 other.

 

Tex. Tax Code Ann. = =C2=A7 1.04(7).=20

         &nbs= p;Pursuant=20 to section 23.01 of the Tax Code,

[t]he = market value of=20 property shall be determined by the application of generally = accepted=20 appraisal methods and techniques. . . . The same or similar = appraisal=20 methods and techniques shall be used in appraising the same or = similar=20 kinds of property. However, each property shall be appraised based = upon=20 the individual characteristics that affect the property=E2=80=99s = market=20 value.

 

Tex. Tax. Code Ann. = =C2=A7 23.01(b)=20 (Vernon 2001).

C.      Analysis<= /SPAN>

         &nbs= p;The=20 record shows that Valero presented the testimony of its expert, = Connolly,=20 as its evidence of the valuation of its FF&E. However, as HCAD = contends, even if we were to consider Connolly=E2=80=99s testimony = relevant and=20 reliable, 3DFootnote such = evidence would=20 not support the jury=E2=80=99s valuations because the valuations = are substantially=20 below Connolly=E2=80=99s.

         &nbs= p;In=20 question number one of the charge, the jury was asked to find the = market=20 value of the FF&E in each store, as of January 1, 2003, based = on the=20 language at Tax Code section 1.04(7). See Tex. Tax Code Ann. = =C2=A7 1.04(7).=20

         &nbs= p;The=20 parties=E2=80=99 conflicting valuations and the jury=E2=80=99s = findings are summarized as=20 follows:

Store

HCAD=E2=80=99s=20 Value

Connolly=E2=80=99s=20 Value

Jury=20 Finding

178

$175,595.00

$20,000.00

$12,000.00

196

$101,850.00

$24,500.00

$16,600.00

295

$96,385.00

$17,200.00

$9,900.00

527

$53,580.00

$20,400.00

$10,400.00

528

$84,725.00

$16,100.00

$7,000.00

565

$56,350.00

$30,100.00

$20,600.00

713

$79,265.00

$17,100.00

$8,300.00

934

$84,605.00

$21,100.00

$13,500.00

1404

$95,575.00

$27,200.00

$18,300.00

1405

$110,190.00

$15,300.00

$6,500.00

1413

$127,335.00

$22,000.00

$12,900.00

1416

$127,410.00

$30,700.00

$18,200.00

1419

$215,115.00

$24,900.00

$16,200.00

2007

$90,115.00

$24,200.00

$16,300.00

         &nbs= p;The=20 record reflects that the jury=E2=80=99s valuation findings lie = outside the range=20 of values given by the experts. The only other evidence in the = record of=20 the valuation of Valero=E2=80=99s FF&E is the = =E2=80=9CLiquidation Appraisal=E2=80=9D of=20 Joe Presswood. Not only does the report solely consider store 196, = but=20 Martin testified that the report is incomplete. Significantly, the = report=20 does not include any valuation of the gas pumps, gas equipment, or = USTs.

         &nbs= p;Valero=20 contends that this issue has been waived because HCAD failed to = raise it=20 in a motion for new trial. A no-evidence point may be preserved by = a=20 motion for judgment notwithstanding the verdict, an objection to=20 submitting an issue to the jury, a motion to disregard a jury = finding on=20 an issue, or a motion for new trial. See C.M. Asfahl Agency v. = Tensor,=20 Inc., 135 S.W.3d 768, 786=E2=80=9387 (Tex. = App.=E2=80=94Houston [1st Dist.] 2004, no=20 pet.) (citing Cecil v. Smith, 804 S.W.2d 509, 511 (Tex. = 1991));=20 see also Tex. R. = Civ.=20 P. 324 (requiring motion for new trial to preserve certain=20 factual issues). Here, HCAD preserved its challenge in its=20 post-verdict motion for judgment notwithstanding the verdict, in = which it=20 contended that there was no evidence to support the jury=E2=80=99s = valuation in=20 question number one of the charge.

         &nbs= p;As=20 HCAD contends, although jurors are not bound by an expert = witness=E2=80=99s=20 testimony, they cannot arbitrarily find an amount not supported by = the=20 evidence and =E2=80=9Cpull figures out of a hat.=E2=80=9D First = State Bank v.=20 Keilman, 851 S.W.2d 914, 931 (Tex. App.=E2=80=94Austin 1993, = writ denied). The=20 jury has the discretion to award damages within the range of = values put in=20 evidence by the experts, but jurors cannot =E2=80=9Cleap entirely = outside of the=20 evidence.=E2=80=9D Callejo v. Brazos Elec. Power Coop., 755 = S.W.2d 73, 75=20 (Tex. 1988). An answer cannot be upheld when it has no support in = the=20 evidence. Id. at 75=E2=80=9376.

         &nbs= p;We=20 conclude that the trial court erred by denying HCAD=E2=80=99s = motion for JNOV,=20 solely as to the jury=E2=80=99s answer to question number one, the = valuation of=20 the FF&E in each of Valero=E2=80=99s 14 convenience=20 stores.

         &nbs= p;Accordingly,=20 HCAD=E2=80=99s second issue is sustained.

CONCLUSION

         &nbs= p;Having=20 found HCAD=E2=80=99s second issue dispositive, we do not reach its = first. We=20 reverse the judgment of the trial court and render judgment that = Valero=20 take nothing by its claims.

 

 

         &nbs= p;            = ;            =             &= nbsp;           &n= bsp;  Laura=20 Carter Higley 

         &nbs= p;            = ;            =             &= nbsp;           &n= bsp;  Justice

 

Panel = consists of=20 Justices Nuchia, Hanks, and=20 Higley.

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FONT-SIZE: 9pt; COLOR: #000099; FONT-FAMILY: Arial = Narrow } .SiteMaster { FONT-WEIGHT: bold; FONT-SIZE: 14pt; COLOR: #000099; LINE-HEIGHT: = normal; FONT-STYLE: normal; FONT-FAMILY: Tahoma, Arial, Helvetica, = sans-serif; TEXT-DECORATION: underline } A.SiteMaster { LINE-HEIGHT: normal; TEXT-DECORATION: underline } A.SiteMaster:hover { COLOR: blue } .SiteMenu { FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000099; LINE-HEIGHT: = normal; FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; = TEXT-DECORATION: none } A.SiteMenu { FONT-WEIGHT: bold; TEXT-DECORATION: none } A.SiteMenu:hover { COLOR: blue } .SiteBase { FONT-WEIGHT: bold; FONT-SIZE: 9pt; COLOR: #000099; LINE-HEIGHT: normal; = FONT-STYLE: normal; FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; = TEXT-DECORATION: none } A.SiteBase { FONT-WEIGHT: bold; COLOR: maroon; FONT-FAMILY: Tahoma, Arial, = Helvetica, sans-serif; TEXT-DECORATION: none } A.SiteBase:hover { COLOR: blue } .ErrorNormal { FONT-WEIGHT: normal; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; COLOR: red; = FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif } .ErrorSmall { FONT-WEIGHT: normal; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; COLOR: red; = FONT-FAMILY: Arial Narrow } .SystemMSG { FONT-WEIGHT: bold; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; COLOR: white; = FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; BACKGROUND-COLOR: = navy } .SystemErrorMSG { FONT-WEIGHT: bold; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; COLOR: white; = FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; BACKGROUND-COLOR: red } .buttonUnused { PADDING-RIGHT: 1pt; PADDING-LEFT: 1pt; FONT-WEIGHT: normal; FONT-SIZE: = 9pt; PADDING-BOTTOM: 1pt; MARGIN: 1pt; COLOR: #fff5d7; PADDING-TOP: 1pt; = BACKGROUND-COLOR: #576a9d; font-face: Tahoma, Arial, Helvetica, = sans-serif } .buttonTanUnused { PADDING-RIGHT: 1pt; PADDING-LEFT: 1pt; FONT-WEIGHT: normal; FONT-SIZE: = 9pt; PADDING-BOTTOM: 1pt; MARGIN: 1pt; COLOR: #576a9d; PADDING-TOP: 1pt; = BACKGROUND-COLOR: #fff5d7; font-face: Tahoma, Arial, Helvetica, = sans-serif } .TextLargeBlue { FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #000099; LINE-HEIGHT: = normal; FONT-STYLE: normal; FONT-FAMILY: Tahoma, Arial, Helvetica, = sans-serif; TEXT-ALIGN: left } .DocketHeaderTitle { FONT-WEIGHT: bold; FONT-SIZE: 14pt; COLOR: black; LINE-HEIGHT: normal; = FONT-FAMILY: Tahoma, Arial, ' Helvetica', sans-serif; TEXT-ALIGN: center } .TextLargeBlack { FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: black; LINE-HEIGHT: normal; = FONT-STYLE: normal; FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; = TEXT-ALIGN: left } .TextLargeBlackcenter { FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: black; LINE-HEIGHT: normal; = FONT-STYLE: normal; FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; = TEXT-ALIGN: center } .TextBlue { FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: #000099; LINE-HEIGHT: = normal; FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif } A.TextBlue { FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: #000099; LINE-HEIGHT: = normal; FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif; = TEXT-DECORATION: none } .TextRed { FONT-WEIGHT: normal; FONT-SIZE: 12pt; COLOR: red; LINE-HEIGHT: normal; = FONT-FAMILY: Tahoma, Arial, Helvetica, sans-serif } .TextHidenGray { FONT-SIZE: 0pt; COLOR: #ebebe1; LINE-HEIGHT: normal; FONT-FAMILY: = Tahoma, Arial, Helvetica, sans-serif; TEXT-ALIGN: left } .Time { FONT-WEIGHT: bold; FONT-SIZE: 10px; COLOR: red; LINE-HEIGHT: 4em; = FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-ALIGN: center } ------=_NextPart_000_001B_01C895DB.B3496FD0--