This is NOT an automatic exemption. View the latest "excess funds list" generated from Tax Sales, along with information about future Tax Sales. Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to return his property for taxation for the current tax year shall be deemed to have returned for taxation the same property as was returned in the preceding tax year at the same valuation as the property was finally determined to be subject to taxation in the preceding year. Refund claims must be initiated within three years from date of payment. Computer-Mechanix The collection of real estate taxes for properties located in Carrollton Georgia is a major priority for the Carroll County Georgia tax collector. Every holder of a long-term note secured by real estate must have the security instrument recorded in the county where the real estate is located within 90 days. {|KZh9%I9>D# p* Browse state tax sale summaries to determine which offer tax lien certificates or tax deeds. Don't overpay for your next home in Carroll County, GA. . The Board of Tax Assessors is a body of appointed citizens of Carroll County serving on a part-time basis. Annual Tax Sale - Talbot County, Maryland PDF CARROLL COUNTY DELINQUENT TAXES - Admin.iadsnetwork.com Training classes will be held via the Internet on a regular schedule. WHAT IS THE ROLE OF THE TAX COMMISSIONER? South Jordan, UT 84095 Whenever the tax commissioner's office has a tax sale scheduled, the date, time and location of the sale can be found here, in addition to the legal advertisement detailed below. Should the Board of Assessors make a change in the value that you have returned for your tangible personal property, you will receive an assessment change notice showing the changed value. . The Carroll County Treasurer's Office is pleased to offer O nline Pay ment and I nquiry Services. Savannah, GA: The Thunderbolt, [196-]. Sheriff Sale: Guidelines & Information - Newton County, Indiana If payment is not made after a Fi.Fa. Effective 1996 real estate property tax returns are received in the tax assessors office. filing fee is also added to the delinquent account. Box 1349 Valdosta . A taxpayer may make a written request for refund of taxes which are determined to have been erroneously or illegally assessed and collected. A decal cannot be issued without the PT41. Checks, credit cards and bank cards are not accepted. . BRYAN COUNTY TAX COMMISSIONER. Only the real estate taxes as ordered by the Court are paid. The property(ies) hereinafter described have been levied on as the property of the persons whose names immediately precede the property description. Acrobat Distiller 11.0 (Windows) Foreclosures 81, Pre-foreclosures 82, Short sales 9, Sheriff sales 78, 1998 - 2023 Foreclosure Listings Corporation - Penalties are imposed on late reporting and payment. Please call our Personal Property Department for specific requirements for Freeport Exemption, if you feel you may qualify. Each taxpayer shall be afforded 60 days from date of postmark of the tax bill to make full payment of taxes due before the interest accrues. MLS# 1594684. All companies in the business of cutting pulpwood should have the current forms and regulations and MUST obtain a timber cutting permit from the Carroll County Codes Enforcement Office prior to harvesting timber. December 5, 2023, Understanding Penalty, Interest & Fee Charges. Like anything worthwhile, our educational products require work. Registration will include completion of the Purchaser Information Form. Please note the following: When an account becomes delinquent, the tax commissioner may issue a tax lien against the property. The tax commissioner does not transfer tax liens in bulk to any third-party investor as a general means of collecting delinquent taxes. The sale of Georgia Tax Deeds (Hybrid) are final and winning bidders are conveyed either a Tax Deed or a Sheriff's Deed. Property & Taxes | Carroll County, GA - Official Website Filters. Tax Sales are open to the public and function as a means of collecting delinquent taxes. About. To redeem a property, the owner or interested party must pay the purchaser the amount the purchaser paid at tax sale, plus 20 percent of that amount. What is a Foreclosure? Interest begins to accrue on the total due at the rate of 1% per month. If there is not sufficient property in the county in which the taxpayer resides to . is issued, the tax commissioner willproceed to foreclose upon and sell the property to obtain the taxes due. Chief Appraiser. Facebook page for Georgia Department of Revenue, Twitter page for Georgia Department of Revenue, intangible recording tax, and in others, the county tax commissioner collects. Tax Deeds (Hybrid) for properties located in the following counties are sold at Georgia county tax sales. The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. **UPDATED** NOTICE OF ONLINE SHERIFF SALES. The number of available foreclosure properties in our database varies with market conditions. e( Rk\y~e|P>CGxWa9l3{XrY^TRamws/AjKZsPL9 ryEPk/Q*}>/_Xa,h|VRT6Jb>gpGU1^m!XeMV]C.X6\wU^s$R:S?f`AkrS\/|ZX$i_ Below is information regarding tax liens and the levy and tax sale process. List Map. Carroll County Georgia Delinquent Tax Sale - Tax Lien University at 410-386-2971 between 8:00 am and 5:00 pm, Monday through Friday. Whether you are currently living here, just pondering taking up residence in Carroll County, or interested in investing in its real estate, investigate how district real estate taxes operate. Carrollton, Georgia Delinquent Tax Sale Property - Tax Lien University [volume] (Waterbury, Conn.) 1917-1946, February 25, 1933, Page ELEVEN, Image 11, brought to you by Connecticut State Library, Hartford, CT, and the National Digital Newspaper Program. Carroll County Tax Records are documents related to property taxes, employment taxes, taxes on goods and services, and a range of other taxes in Carroll County, Georgia. Inside inspections are not done on appraisals. Finished goods manufactured or produced within the State of Georgia, held by the original manufacturer, and held no more than 12 months from the date it is manufactured or produced. Fa.'s issued by the Tax Commissioner of Greene County, Georgia, in favor of the State of Georgia and County of Greene, against the following named persons and the property as described next to their respective name(s).There will be sold for cash or certified funds at public outcry, at the Greene County . Amsterdam, Oh 43903, Jedediah D. Lewis AKA Jedediah Lewis ET AL, 6216 Hilltop Street SW Carrollton Oh 44615 , Shelly Film AKA Shelly L. Film AKA Shelly Lynn Film AKA Shelly L Anderson, 8471 WALNUT ST SW SHERRODSVILLE, OH 44675, 650 Courtview Drive, Carrollton, Ohio 44615, 8069 Walnut St SW, Sherrodsville, Ohio 44675, 8471 Walnut St SW, Sherrodsville, Ohio 44675, $29,000.00 payment required at time of sale. You are required to file a return if there has been any change in your property (additions, deletions, change in acreage, etc.). Carroll County offers extra homestead exemptions in addition to those exemptions offered statewide. All redemption rights given to the land will apply to the mobile home. Comments or questions about this page should be directed toLocal Government Services. Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit. Acclaimed African-American painted John W. Hardrick painted this life-size portrait of Wilson native Dr. Joseph H. Ward circa 1932. Previously Advertised Parcel List - Paulding County, Georgia Carroll County, GA Online Property Auctions & Foreclosures for Sale Due to the federal moratorium on foreclosure evictions during the pandemic, our supply of foreclosure listings is currently low. This website is associated with Treasurer's Office. Tax Sale | Rabun County Georgia This is an independent board and is not connected with the Board of Assessors or the appraisal staff. Email us: tags@cobbtax.org. Most of the time delinquent tax matters can be satisfied with a simple letter or phone call, although from time to time, we must collect the delinquent taxes through a Levy and Tax Sale. Use this website to search property tax information for Carroll County. Properties with delinquent taxes are sold at a public tax sale. However, in the case of an appealed assessment, any refund must be automatically processed by the tax authorities immediately upon determination of the final taxable value. Less than 1 in 100 ever ask a question of our coaches, leave feedback or otherwise show they're putting in any focused effort at all. The same criteria must also be met to move a mobile home from one location to another within Carroll County. It is recommended that anyone considering buying a tax lien or tax foreclosure property consult properly licensed legal and accounting professionals. Unless your home is homesteaded and taxed with your land, you will receive a Mobile Home Bill in January of each year. 48-5-264.1, please be advised that the Carroll County Appraisal Staff may be visiting your property to review your parcel information concerning an appeal filed, return filed, construction of new improvement or addition, review of parcel, conservation use application and/or review and verification of personal property. (s E|_^M"5lo>{1fF=9ftgwE_05.t(cnx%;xr0W?$xpxf\.~&d?@?S%Ac'O3 Fa.s are issued and levied are stated opposite the name of the owner in each case. Municipalities do not necessarily grant the same exemptions as the county and schools. One year from the date of the tax sale the purchaser may foreclose on the right of redemption and forever bar anyone from redeeming the property from that time on. The Board of Assessors hires a chief appraiser to administer the functions of property appraisal and assessment administration. info [at] taxlienuniversity.com Whitfield County Tax|Property These records can include Carroll County property tax assessments and assessment challenges, appraisals, and income taxes. GA 30061-7028. 2015-11-10T09:59:07-06:00 The Negro a beast or in the image of God. by Charles Carroll on A tax sale list can be found in the Dalton Daily Citizen newspaper in the Legal Advertisements section, every Friday for four weeks prior to the sale. It must be applied for each year. Suite 110 (Property Tax & Mobile Homes) Fayetteville, Georgia 30214 We are located at the Fayette County Administrative Complex Click here for map > Mailing Address P. O. Fayette County Tax|Tax Sales In all counties, only the county tax commissioner is authorized to collect tax on motor vehicles. All returns must be POSTMARKED by the post office no later than April 1. In the case of real property, "seizure" may be made by posting a sign on the property to that effect. This does not affect the ownership of the property, nor does it affect the right of the property owner to reside on the property. 5179 Brocade Road SE Amsterdam, Ohio 43903, 1220 Clover NW Street Minerva, Ohio 44657, 6054 Factor Rd SW, Sherrodsville Ohio 44675. All Homestead Exemption applications must be made between January 1 and April 1. The following is a list of counties located in the state of Georgia. uuid:115ab6b9-70b3-49c9-b34c-050c27329f92 A large portion of the operating revenue needed for Carroll County comes from the taxation of privately held property. Questions regarding bill calculations, return mail, late payments, interest, etc. In an effort to recover lost tax revenue, tax delinquent property's located in Carrollton Georgia are sold at the Carroll County tax sale. When a property owner defaults on his or her mortgage, a court will order to auction off that property to pay back the bank. Properties will be open for bid, at least seven days immediately prior to the date of sale. Tax delinquent property's are sold to winning bidders (state laws differ), though often they are sold for the amount of unpaid taxes (typically a fraction of the full market value). Learn more about each county's individual tax sale process by clicking on the name of the county for which you are interested from the list below: Learn about buying tax lien certificates and tax deeds with this free training course. Please call our office for further details. Certain types of Tax Records are available to the . Bring your current mobile home bill to the Tax Assessors office and make application for homestead exemption. The right of redemption is a statute specified period of time during which the original owner may redeem or take back the real estate by paying to the purchaser the purchase price plus interest within the time period allowed by statute. The Sheriffs Office, nor any affiliates, have access to the inside of said property, including appraisals for bank loans. The Company declares all information shared is true and accurate, and any claims made of actual earnings or examples of actual results can be verified upon request. It is also the first step in taking the property to tax sale. Bidding rules and terms of sale information are all available on the website, with property information available after registration. Please be assured they will return your call if you leave a message with their secretary. Before you buy, you should stop and ask yourself if you're typical. L. SEARCY LAND SALES INC (VIA TAX DEED) DEFENDANT IN FI-FA: SAME AS CRH(S) AMOUNT DUE: $833.11. application/pdf The sheriffs office does not have keys to the properties. Create a Website Account - Manage notification subscriptions, save form progress and more. Smart homebuyers and savvy investors looking for rich money-making opportunities buy tax-delinquent properties in Carroll County, GA, at tax lien auctions or online distressed asset sales. Business personal property inventory REMAINS TAXABLE for the county, school, municipal, etc. Select The Letter that Corresponds To The First Letter Of The County. If you have any further questions, please call our office at (770)830-5812. Temple, GA 30179 323 Cynthia Court Dallas, GA 30157 012047 Andrews, David B. A TAX SALE IS THE SALE OF A TAX LIEN BY A GOVERNMENTAL ENTITY FOR UNPAID PROPERTY TAXES BY THE PROPERTY'S OWNER. Certified funds include cash, cashiers check or money order. Online registration began Friday, June 4th, 2021 and will end on Monday, June 21st, 2021 at 4:00 PM ET. This form must be POSTMARKED by the post office no later than April 1. Carroll County | Home Limit one (1) copy per household, must be 18 years of age or older. We pride ourselves on providing excellent service to the taxpayers and citizens of Carroll County. In most counties the Clerk of Superior Court is responsible . Carroll, IL 61053 Phone: (815) 244-0243 . The taxes are replaced by a one-time tax that is imposed on the fair market value of the vehicle called theTitle Ad Valorem Tax Fee(TAVT). DELINQUENT PROPERTY TAX SALE <(Bold) Under and by virtue of certain tax fi fa's issued by the Tax Commissioner of Douglas County, Georgia, in favor of the State of Georgia and County of Douglas, against the following named persons . Please consider looking at other types of properties available here on our website, such as short sales and pre-foreclosures. Georgia law requires that all tangible personal property be assessed at fair market value. The December 2020 total local sales tax rate was also 7.000%. on certain states a sheriff is required to preside over that property's auction. Liens may negatively impact credit reports and ratings. With this article, you can learn valuable facts about Carroll County property taxes and get a better understanding of things to expect when you have to pay. Founded in 1998. 111 Highland Ave, Claysville, PA 15323 - MLS# 1594684 | CENTURY 21 Georgia law requires that your property be assessed for tax purposes at 40% of the appraised value. Tax lien certificates for properties with delinquent taxes, water and sewer bills or other liens will be auctioned to the highest bidder. If you select the physical version the normal retail charge of $39.97 is waved however you will be charged a one-time USPS shipping and handling charge of $9.95. Purchasers are issued a receipt upon payment, and the tax commissioner will issue a tax deed in the name of the purchaser and have the deed properly recorded. Download Supplemental Information Request for Freeport Exemption Application, Download PT-50P Tangible Personal Property Tax Form. Tax Lien University, Inc . In some states the deed is issued to the purchaser automatically upon the expiration of the redemption period; in other states a tax sale purchaser must apply for the deed and then bring a foreclosure action to cut off the right of redemption or an action to quiet title. PDF Carroll County, Maryland 2022 Tax Sale Notice Sex Offender Inquiry, Emergency Alerts, Anonymous Tips & more in Carroll County, Ohio. You must still own and occupy the property as of January 1 to be eligible. Application for freeport exemption should be made with the board of tax assessorswithin the same time period that returns are due in the county. Under and by virtue of certain tax Fi. Georgia Tax Liens - Tax Liens | Tax Sale Properties Tax sales may be held on the first Tuesday of any month, though the tax commissioner generally only holds sales in a few selected months throughout the year. A Fi.Fa. Unknown Heirs of Richard L. Willis, et al, 3340 Lombardy Rd. Delinquent Property Tax. Its regularly scheduled meeting date is the third Tuesday of each month at 10 a.m. at 423 College Street (Annex Building), Carrollton, in Meeting Room 501 unless otherwise posted. https://carroll.marylandtaxsale.com. If you pay $1,000, probably $100 is (makeup for those who don't pay their taxes)." Before making his first motion, Martin said Carroll County has to get a handle on its delinquent taxes right now. An official website of the State of Georgia. Search for pre-foreclosure and foreclosure home listings. In fact, the typical customer does not even finish the training videos. South Jordan, UT 84095 Purchase Dog Tags. On or about March 1, the County will send tax sale notices to all property owners with delinquent bills and advertise the delinquent properties in . Below you will find foreclosure listings of foreclosure homes for sale in and near Carroll county. Tax Lien Sale Information - Douglas County All ACH Deposits must be initiated by 4 p.m. EST five (5) business days before the auction sale date. This is a period of time in which the former owner can reclaim the property by repaying the amount bid at the Carroll County Tax Deeds (Hybrid) sale plus None 20% penalty of the amount for the first year or fraction of a year and 10% penalty for each year or fraction of a year thereafter. SW, Sherrodsville, OH 44657, Carrie A. Fraser nka Carrie A. Mihal, et al, Shelly L. Film, aka Shelly L. Anderson, et al, Therese A.. Beverly htta Therese A. Raines, et al, 3686 Steubenville Rd., Amsterdam, OH 43903, 740 Lincoln Ave. NW, Carrollton, OH 44615, 7348 Roswell Rd SW, Sherrodsville, OH 44675, Shelly L. film, aka Shelly L. Anderson, et al, 316 East Grant Street, Malvern, OH 44644. Must sign a 10-year covenant to continue same use of the property. Offer valid in the US and Canada. This bill is due no later than May 1. purposes. All sales take place in front of the Gwinnett Justice & Administration Center at 75 Langley Drive in Lawrenceville. Phone (912)422-7381. This includes, but is not limited to, boats, other marine equipment, airplanes, agricultural equipment (if taxpayer files a Schedule F with their federal income tax return) and all business equipment, furniture, fixtures, supplies and inventory with a total Fair Market Value of $7,501 or more. State law provides for varioushomestead exemptionsthat must be offered in each county, however somecounties have implemented local legislation increasing homestead exemption amounts within their jurisdictions. There are 225 discounted homes for sale in Carroll County . Instructions for filing an appeal will be included with the notice. The Chief Appraiser and appraisal staff are charged with the annual valuation of all property in Carroll County (real estate and personal). The tax commissioner prepares and mails the tax bills and collects the taxes based on the values provided by the Board of Assessors. Box 2359 Powder Springs, GA 30127 N/A 059216 Benson, Eric dba Quality Homes 125 Fern Path Dallas, GA 30157 68 Noah Drive Rockmart, GA 30153 85731 Blue . In order to redeem, the former owner must pay Carroll County None 20% penalty of the amount for the first year or fraction of a year and 10% penalty for each year or fraction of a year thereafter on the amount the winning bidder paid to purchase the property at the Carroll County Tax Deeds (Hybrid). The years for which said Fi. In other words, a levy is a "seizure" of property on which taxes are owed. Airy Senior & Community Center, Re-Scheduled to June 7th, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of May 31, 2021, Carroll County Now Offering FREE VIRTUAL Workshop for Those Living with Chronic Conditions, County Proclaims Older Americans Month and Childrens Mental Health Awareness Week, TRAFFIC ALERT July 4th Celebration Gist Road, Kate Wagner Road, & Center Street- REMINDER, Temporary Suspension of Two Trailblazer Routes, Health Department Opens COVID Vaccination Clinic in TownMall, TRAFFIC ALERT July 4th Celebration Gist Road, Kate Wagner Road, & Center Street, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of July 12, 2021, County Government Closed for 4th of July Holiday, Cooling Centers to Open Monday - Wednesday, June 28-30, Cooling Centers to Open Monday - Tuesday, July 12 and 13, District 5 Town Hall Meetings with Commissioner Ed Rothstein, County Endorses Governor Hogans Loosening of Restrictions, Landfill Scale House Emergency Electrical Repairs Delays Possible, No Credit Cards Accepted Temporarily, Carroll County to Recognize World Elder Abuse Awareness Day with Events Scheduled June 15th and 16th, Public Input Needed on Transportation Master Plan, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of July 19, 2021, Transportation Available to Vaccine Clinics, Carroll County Accepts Maryland Relief Act of 2021 and Maryland Recovery Now Grant Funding, Summer Youth Employment Program Seeking Business Partners, County Supports States End of Mask Mandate, Carroll 101 The Ins and Outs of County Government, Assistance Brings $35 Million to Carroll Veterans, Carroll County Lifts Local State of Emergency, Public Comment Sought on Comprehensive Rezoning Residential Text Amendment, Carroll County Business/Employment Resource Center Open for Citizens and Businesses, Heyn Promoted to Director of Land and Resource Management, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of August 23, 2021, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of August 30, 2021, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of September 13, 2021, County to Open and Continue Enhanced Visitor Badge System, All Carroll County Senior & Community Centers to Open Monday - Friday, Commissioners Adjust Summer Hours for County Offices, Carroll County Department of Recreation & Parks Celebrates 50 Years on October 2- Canceled, Carroll County Planning and Zoning Commission Meeting Virtual on 8/17, County Government Recognizes Juneteenth Holiday, County Launches Emergency Rental Assistance Program (ERAP), Rothstein Reappointed to Governors Workforce Development Board, Habitat for Humanity of Carroll County, ReStore Donation at Northern Landfill, Health Department, Commissioners Provide Community COVID-19 Update, Commissioners Begin to Plan Use of Federal Recovery Funds, Ag Preservation Milestone Event on October 16th, South Carroll Senior Center Closed Until Noon Today, Carroll County Introduces Premier Virtual Job Fair August 5th, Cooling Centers to Open Tuesday, August 10 - Friday, August 13, Upcoming Road Closures Marriottsville Road #2 and Buckhorn Road, Public Meeting About Gillis Falls Trail Project to be held on Tuesday, August 24th, Some Gatherings and Meetings Return to Virtual, Carroll County Receives Award for Financial Reporting, Carroll County Department of Recreation & Parks Launches Volunteer Photo Ambassador Program, Redistricting Committee Information and Schedule, Commissioner Open Session Virtual on 8/26, 15th Annual Seniors on the Go An Aging & Disabilities Expo on September 15th, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of October 11, 2021, Register for Free Ag Preservation Event Bus Tour Today, Discover Books Donation New at Northern Landfill & Recycling Center Resource Recovery Park, September is Emergency Preparedness Month, Senior & Community Centers Announce Modified Building Operations, Hap Baker Firearms Facility Extends 2020-2021 Season Passes, Dispose of household hazardous waste, shred documents (1), Carroll County Online Sales & Telework II Grant Applications To Be Accepted, Carroll County Receives Workforce Development Funding and Program Updates, New Ongoing Worker Recruitment Opportunities Announced, County 9/11 Memorial Ceremony Commemorates 20th Anniversary, Recreation & Parks to Hold Community Listening Sessions for 2022 Land Preservation, Parks and Recreation Plan, County Government Closed Columbus Day 2021, Health Department Recommends Masking Due to COVID-19 Transmission Levels, SBA Offers Disaster Assistance to Carroll County Businesses and Non-Profits Affected by Remnants of Hurricane Ida, Ready Carroll Preparedness Classes Start October 27th, 2021 Notice of Funding Opportunity Continuum of Care Programs for the Homeless, District 5 Town Hall Meetings Commissioner Ed Rothstein Reminder, District 5 Town Hall Meetings Commissioner Ed Rothstein (1), Business/Employment Resource Center Offers Beginning Welding Training On Site, Carroll County Workforce Development Board Holds Inaugural Meeting, County Government Closed Veterans Day 2021, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of November 22, 2021, Carroll County Emergency Rental Assistance Program (ERAP) Helping Residents, Carroll Countys Historic Preservation Commission Moves to Planning, New Chief of Fleet Management and Warehouse Operations Named, Robinson Announced as New Director of County Fire and EMS, Carroll County Hazardous Materials Team to Conduct Training, Carrolls Ag Land Preservation Program Receives Maryland Sustainable Growth Award, Carroll County Now Offering FREE VIRTUAL Workshop for Those Living with Diabetes, Stormwater Facility Wins Project of the Year, Public Input Needed on Transportation Master Plan (1), Commissioner Updated Plan for Federal Recovery Funds, Comprehensive Rezoning Text and Map Amendments Public Hearings on November 18th, Planning & Zoning Commission Accepting Applications, Carroll Transit System Halted Due to COVID-19 Exposure, Carroll Transit System COVID-19 Exposure Route Update, District 1 Community Meeting with Commissioner Stephen Wantz, Event Provides Vehicles for Local Veterans, Holiday Lighting Ceremony Outdoors on December 6th, TRAFFIC ALERT Bixlers Church Road Bridge Opening, Countys Triple A Credit Ratings Reaffirmed Low Interest Rates on Countys Bond Sale, County Government Holiday Closing Schedule, Economic Development Deputy Graduates from Leadership Maryland, County Economic Development Receives Community Partner of the Year Award, Carroll County Department of Public Works Road and Utilities Construction Project Schedule for the Week of December 27, 2021, Board of County Commissioners Open Session Thursday December 30, 2021, Carroll County, Maryland - Americans with Disabilities Act.