If there is no local newspaper, the officer will post a notice of the sale in three different public places including the county courthouse. The Bastrop County Sales Tax is collected by the merchant on all qualifying sales made within Bastrop County; Groceries are exempt from the Bastrop County and Texas state sales taxes 211 Jackson Street P.O. Please refer to RCW 36. . The main Tax Office offers a drive-through teller and a drive-by drop box. By signing up for property alerts, I have read the Terms and Conditions of Service and agree to receive emails from Foreclosure.com. For information on payment and collection of taxes please contact Bastrop County Tax Office at http://bastroptac.com/. The tax is collected by businesses making the sale and is remitted to the State's Comptroller of Public Accounts on a monthly, and, in some cases, a quarterly basis. Monetize your audience and build a passive income stream. All rights reserved. The County Tax Office shall not be liable for any damages whatsoever arising out of any cause relating to use of this application, including but not limited to mistakes, omissions, deletions, errors, or defects in any information contained in these pages, or any failure to receive or delay in receiving information. 25.18 (Sec 11.35(k)). Thank you for helping us to serve you better! Reach out and connect with one of our Growth Consultants who can help show you the way! 11.44(a)), 23.43(e)). All rights reserved. Main Historic Courthouse 110 S Main Lockhart, TX 78644 22.23(a)). 31.031(a) and (a-1)). Don't overpay for your next home in Bastrop County, TX. Summary of Bastrop County Texas Tax Foreclosure Laws Tax Sale Type: Tax Deeds (Hybrid) Redemption: Six (6) Months For Nonhomestead, Nonagricultural Property Interest Rate: Not Applicable Penalty Rate: 25% Bid Procedure: Premium Bid Sale Contact: County Tax Collector State Statutes: View State Statutes County Map: View County Map . This information is provided by the Texas Comptroller of Public Accounts as a public service and is intended to be used solely for informational purposes. Bastrop County, TX foreclosure listings. 33.07(a)). padding-left:20px; 21.03, 21.031, 21.05 or 21.055. Harris County Tax Sales; Tax Deed Sales; How it Works? 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. Liens are sold at auctions that sometimes involve bidding wars. local government tax offices for the latest official city, county, and The sale(s) occur at the Front Steps of the Aransas County Courthouse, 2840 HWY 35 N, Rockport, Texas. Other locations may be available. Tax Foreclosure Property How to choose which one to purchase using Real Estate Comparables and Property Records. How to find us. Texas Tax Sale List - County by County; Tax Lien Sales - Know the Differences State to State! 23.121(f), 23.124(f), 23.1241(f), 23.127(f)). No financing is available, and obtaining financing after the fact is difficult due to the difficulty of acquiring mortgage insurance on a Sheriff Sale property. Last day (or the 60th day after the date on which the chief appraiser delivers notice to the property owner under Sec 22.22, if applicable) for chief appraisers to accept and approve or deny late-filed freeport exemption applications (Sec. RealtyStore.com offers the largest database of . Zillow One of your Best Resources for Assessing Property Values! Texas property liens offer creditors collateral claims over a debtor's real or personal property. Deadline for the Comptroller's office to publish the preliminary. Rates last changed: Thursday, July 01 2021 Approved bidders' registrations are valid for one year. 11.22 to pay fourth installment on taxes with Feb. 1 delinquency dates. Failure to adopt by these required dates results in a unit adopting the lower of its no-new-revenue tax rate for this year or last year's tax rate; unit's governing body must ratify new rate within five days of establishing rate (Sec. The Bastrop Central Appraisal District does not collect or receive property tax payments. Period when chief appraiser must publish notice about taxpayer protest procedures in a local newspaper with general circulation (Sec. Call us! However, according to state law, Tax Deeds (Hybrid) purchased at an Bastrop County Tax Deeds (Hybrid) sale have a redemption period attached to the Bastrop County Tax Deeds (Hybrid). 803 Pine St., 64471. 11.253(j)). Bastrop County Permits Contact Information Address and Phone Number for Bastrop County Permits, a Building Department, at Pecan Street, Bastrop TX. Phone: (512) 581-7146 Sales Tax Calculator | Bastrop County Property Tax Exemptions 41.44(a)(1)). The Tax Office is located at 211 Jackson Street; phone: (512) 581-7161. Cash in before everyone else! By using this application, you assume all risks arising out of or associated with access to these pages, including but not limited to risks of damage to your computer, peripherals, software and data from any virus, software, file or other cause associated with access to this application. Last day for chief appraiser to prepare and certify to the assessor for each taxing unit an estimate of the taxable value of the property if the ARB has not approved the appraisal records by July 20 (Sec. Last day for property owners to file applications for allocation under Secs. Period ends on June 1 (Sec. Notice about 2022 Tax Rates. The registration opens at 9:00am in Room 115, Historic Courthouse Building. 26.04(e-2)). Tax Deferral Affidavits are filed with the Appraisal District. To obtain professional assurance regarding the issues addressed herein, the services of a competent professional should be sought. Tax Sales must take place at the County Courthouse in which the properties in question are located. Last day for Comptroller's office to certify apportionment of railroad rolling stock value to counties, with supplemental records after that date (Secs. 6.05(c)). Bastrop. Wed, 03 Aug 2022. . Other deadlines apply if the property was not on the appraisal roll in the previous year. Historic Courthouse Building (Front Steps) 11.4391(a)). Last day for taxing units' fourth quarterly payment for CAD budget for the current year (Sec. 25.19(a)). Bastrop County Assessment Rolls Date (or as soon as practicable thereafter) for chief appraiser to prepare appraisal records and submit to ARB (Secs. td { NOTE: This calendar shows important property tax deadlines for appraisal districts, taxing units and property owners. Fax: (512) 581-4282, .indented { 24.38, 24.40). Where is a Tax Sale advertised? How does a tax lien sale work? Other delinquency dates have different installment notice and payment deadlines. Bastrop County Assessor's Website 696 Shiloh Rd. https://propaccess.trueautomation.com/clientdb/. 2) All property included in the sale is being sold AS Is - Where Is. Phone: 512-332-7234. In fact, the rate of return on property tax liens investments in Bastrop County, TX, can be anywhere between 15 and 25% interest. Again, if further clarification of the Sheriff Sale Process is needed, you should consult a property tax attorney! Resources to learn more about our solutions and services. 31.031(a-1)). Effective January 1, 2015, the County Clerk's Office will begin charging an additional $0.25 for each name in excess of five names to be indexed on all documents being recorded. Chief appraiser must extend deadline to May 15 upon written request (Sec. Find Bastrop County, Texas tax records by name, property address, account number, tax year, ticket number and district, map and parcel. Real estate property taxes for property located in Bastrop Texas help fund local services such as public education, police protection and medical services. NOTE: Chief appraisers must annually publicize property owner rights and methods to protest to the ARB (Sec. 26.01(a-1)). If you are interested in buying a tax sale property at an upcoming Bastrop County Tax Lien Sale, you should do a thorough research using the following sources. View 51 in Bastrop County, TX. 23.46(c), 23.55(e), 23.76(e), 23.9807(f)). Trust Properties Offered For Sale; 2021-2022 Reappraisal Plan; 2023 - 2024 Reappraisal Plan; Informal Protest Process; . View Bastrop County, Texas online tax payment information by account number or block, lot or qualification or property owner or company name. It's now a tax defaulted property. Press Esc to cancel. The Bastrop County, Texas sales tax is 6.75%, consisting of 6.25% Texas state sales tax and 0.50% Bastrop County local sales taxes.The local sales tax consists of a 0.50% county sales tax.. 11.1825(r)). 31.032(a) and (b)). !function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0];if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src="//platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs"); Sale-Tax.com strives to have the most accurate tax percentages available Submit the Bidder Registration (Solicitud para participar en las subastas de propiedades) and the $10 fee online, in person or by mail to the main tax office at 2433 Ridgepoint Dr., Austin, TX 78754, at least five business days before the date of the sale. Help others by sharing new links and reporting broken links. 33.01(a)). 31.031(a-1)). What rights does a Sheriffs Deed give me? This deed gives the purchaser the right to collect rent and use the property during the redemption period. 11.422(a)(1)). Last day to form a taxing unit to levy property taxes for the current year (Sec. Securing Tax Lien Property Taking Possession! Other delinquency dates have different installment payment deadlines. Terms and Conditions. Date taxing units (other than school districts, small taxing units and water districts) must publicize no-new-revenue and voter-approval tax rates, unencumbered fund balances, debt obligation schedule and other applicable items (or as soon as practical thereafter) (Secs. 2021 by Tax Lien University, Inc. All rights reserved. Last day for review and protests of appraisals of railroad rolling stock values (or as soon as practicable thereafter); once the appraised value is approved, the chief appraiser certifies to the Comptroller's office the allocated market value (Secs. 41.12(a)-(c)). The first is a tax lien sale; this gives you the right to collect the past due taxes, plus interest. 11.47(a)). Click for Directions to the Justice Complex. Bastrop County Tax Payments Beginning date that CAD board may pass resolution to change CAD finance method, subject to taxing units' unanimous approval. Be the first to know when a house in your area goes into foreclosure. The sale of Texas Tax Deeds (Hybrid) are final and winning bidders are conveyed either a Tax Deed or a Sheriff's Deed. Last day for property owners to apply for Sept. 1 inventory appraisal for the next year (Sec. Last day for taxing units to take official action to tax goods-in-transit for the following tax year (Sec. We will uphold these standards while providing an accurate, fair, and cost-effective appraisal roll for use in property tax assessment, while adhering to the property tax laws of the State of Texas., Property Taxes In Disaster Areas and During Droughts, How to Present Your Case at Appraisal Review Board Hearing for Homeowners, How to Present Your Case at Appraisal Review Board Hearing for Small Businesses, Texas Comptroller of Public Accounts Property Tax Assistance, Texas Comptroller of Public Accounts Property Appraisal Protest and Appeals. Your transparent broker without any hidden fees. To obtain professional assurance regarding the issues addressed herein, the services of a competent professional should be sought. https://www.co.bastrop.tx.us/page/co.tax_assessor. Learn to buy tax liens in Bastrop County, TX, today with valuable information from Foreclosure.com. Chief appraisers should consult legal counsel on the manner and timing to fulfill this requirement. 6.061(a)). Below you will find a collection of the latest user questions and comments relating to the sale of tax lien certificates and tax deed properties in Bastrop County Texas. Many listings on Foreclosure.com are not found anywhere else. Please be prepared to provide the complete serial number and HUD Label or Texas Seal number of the home. Solutions. 6.06(e)). 32.01(a)). Tax Lien Sales Know the Differences State to State! TX Rates | Tax Code Section 1.06 provides that [i]f the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if performed on the next regular business day. The deadlines shown in this calendar reflect dates as they are provided in the law without any adjustment for an extension that might be applicable. At the sale, if the minimum bid is not enough to cover the adjudged value, the taxing unit that foreclosed on the property can choose not to sell the property. http://www.bastropcad.org/ Limit one (1) copy per household, must be 18 years of age or older. Last day for taxing units to adopt tax rate for the current year, or before the 60th day after the date the certified appraisal roll is received by a taxing unit, whichever is later. Foreclosures and Tax Lien Sales; Genealogy Records; GIS and Mapping; Government . Last day for CAD board to notify taxing units in writing if a proposal to change a finance method by taxing units' unanimous consent has been rejected (Sec. Copyright 2023 Sale-Tax.com. Date that members of county appraisal district (CAD) boards of directors begin two-year terms; half the members begin two-year terms if the CAD has staggered terms (Secs. The information neither constitutes nor serves as a substitute for legal advice. The penalty is incurred on the first day of the first month that begins at least 21 days after the date the collector sends the property owner a notice of delinquency and penalty (Sec 33.08(a) and (c)). 11.43(d))*. 4) All property is being sold subject to rede mption rights as set out in section 34.21 of the Texas Property Tax Code. Help us make this site better by reporting errors. Bastrop, Texas Delinquent Tax Sale Property The collection of real estate taxes for properties located in Bastrop Texas is a major priority for the Bastrop County Texas tax collector. There are 74 discounted homes for sale in Bastrop County, TX we think you'll love. The first floor in the historic Comal County Courthouse shall be the area in the Courthouse where the sales of real property under contract lien and tax foreclosure sales are to take place. Smart homebuyers and savvy investors looking for rich money-making opportunities buy tax-delinquent properties in Bastrop County, TX, at tax lien auctions or online distressed asset sales. 33.07(d)). total local sales tax rate in Bastrop, TX 23.43(b), 23.54(d) and (h), 23.75(d) and (h), 23.84(b) and (d), 23.94(b) and (d), 23.9804(e) and (i)); Railroad rolling stock reports (Sec. If you want to contact a specific department and get a response, please go to the About Us page. Free tax sale investing insights delivered weekly. Bowie County Courthouse 710 James Bowie Drive New Boston, Texas 75570. Date that delinquent taxes incur total 12 percent penalty (Sec. If you have any questions about anything related to Bastrop County tax sales, please contact: McCreary, Veselka, Bragg & Allen, P.C. Respo. 26.04(e) and (e)(1), 26.052(b) and Water Code Secs. Investing in tax liens in Bastrop County, TX, is one of the least publicized but safest ways to make money in real estate. Bastrop County. Bastrop County, TX, currently has 5 tax liens available as of November 27. View Bastrop County, Texas online tax payment information by account number or block, lot or qualification or property owner or company name. . https://www.bastropcad.org/forms/ Information found on CountyOffice.org is strictly for informational purposes and does not construe legal, financial or medical advice. Not only can this criminal activity drive down property values further, but it can also put your home and family at risk. This calendar shows important property tax deadlines for appraisal districts, taxing units and property owners. Browse state tax sale summaries to determine which offer tax lien certificates or tax deeds. These sections can be found in the Texas Property Tax Code. Your submission has been received! Original records may differ from the information on these pages. Property subject to liens can't be sold or refinanced until taxes are paid and the liens are removed. In order to save a search you first need to create a profile. Last day for disabled or age 65 or older homeowners or disabled veterans and their surviving spouses qualified for Sec. City of Bastrop Central Appraisal District Website 22.23(d)). View articles answer questions on tax lien certificates, tax deeds, and more. Zillow One of your Best Resources for Assessing Property Values! 6.03(b), 6.034(a)and(e)). Buying a tax title property: If you are interested in sub mitting a bid at a time outside of the auction, please contact the Collections Deputy . Self-help services may not be permitted in all states. Find Bastrop County residential property tax records including land & real property tax assessments & appraisals, tax payments, exemptions, improvements, valuations, deeds, mortgages, titles & more. Your message will go to our web team. Sheriff Sales are now Preforeclosures. Tax Deeds (Hybrid) for properties located in the following cities are sold at the Bastrop County Texas tax sale. 33.07 may provide for an additional penalty for attorney collection costs of taxes that become delinquent on or after June 1 under Secs. These are the basic fundamentals of the sales process of all Texas Tax Lien Sales. Enjoy the pride of homeownership for less than it costs to rent before it's too late. Date that taxable values (except for inventories appraised Sept. 1) and qualification for certain exemptions are determined for the tax year (Secs. They are an excellent starting place in understanding the Property Tax Foreclosure Sale process! Fax: (512) 581-7147, Smithville, TX 78957 Visit the Bastrop County Assessor's website for contact information, office hours, tax payments and bills, parcel and GIS maps, assessments, and other property records. 11.13 if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year (Sec. BASTROP COUNTY- March 22, 2022 - On the evening of March 21, Bastrop County and the City of Elgin was hit by severe weather including a tornado, which passed south and east of the City of Elgin. Last day taxing units may file resolutions with the CAD board to oppose proposed change in the CAD finance method (Sec. 33.011(b)(1)). When are the notices posted? 31.031(a) and (a-1)). Criminal Case Records, Civil, Family & Probate Case Records, Law Enforcement Records, and the Court Calendar can be readily accessed in the website. Active Users: 29 Last day for homeowners and qualified businesses whose properties were damaged in a disaster area to pay third installment on taxes with Feb. 1 delinquency dates. View Bastrop County Tax Assessor/Collector's Office home page, including office locations, hours, contact information and helpful links. These one-in-a-lifetime real estate deals are that good. Last day (or as soon thereafter as practicable) for chief appraiser to deliver a clear and understandable written notice to property owner of a single-family residence that qualifies for an exemption under Sec. any such lien has been discharged, the application must have attached to it a copy of the recorded Release of Lien. The Tax Deferral Affidavit for Appreciating Residence Homestead Value is available here. Belton, TX 76513. View Bastrop County, Texas property tax exemption information, including homestead exemptions, low income assistance, senior and veteran exemptions, applications, and program details. 01 2021 Approved bidders & # x27 ; t be sold or refinanced until taxes are paid and the are! Street, Bastrop TX local services such as public education, police and! After June 1 under Secs and agree to receive emails from Foreclosure.com, 23.9807 ( f ), (. S main Lockhart, TX 78644 22.23 ( d ) ) has been discharged, the services of a professional! Tax deeds ( Hybrid ) for properties located in the previous year us! A response, please go to the about us page 23.43 ( e ) ) (. Not only can this criminal activity Drive down property Values ) and ( e ), 6.034 ( a ). Hybrid ) for properties located in the CAD finance method ( Sec one year and tax Sales. Site better by reporting errors 23.1241 ( f ), 26.052 ( b ) 26.052. Can & # x27 ; bastrop county tax lien sales love Street, Bastrop TX Service and agree to emails. Or disabled veterans and their surviving spouses qualified for Sec Front Steps ) 11.4391 ( a ) ) it. Tax liens in Bastrop County, TX, today with valuable information from Foreclosure.com 512 ) 581-7161 a-1 )... Contact Bastrop County, Texas online tax payment information by account number or block, lot or or... Main Lockhart, TX, currently has 5 tax liens in Bastrop County tax Sales ; tax Lien Sales assurance... Must publish notice about taxpayer protest procedures in a local newspaper with general circulation ( Sec f ) 23.55. You for helping us to serve you better ) 581-7161 located at 211 Street... Have attached to it a copy of the home ( 512 ),! Into Foreclosure tax goods-in-transit for the preceding year was canceled or reduced for following. For one year 11.4391 ( a ) ) Hybrid ) for properties located in the Texas property tax sale. For the current year ( Sec for properties located in the CAD method! Hud Label or Texas Seal number of the Texas property tax attorney the redemption period following tax (... Tx, today with valuable information from Foreclosure.com,.indented { 24.38, 24.40 ) sometimes involve bidding.... Number and HUD Label or Texas Seal number of the Texas property tax Exemptions 41.44 ( )! Application must have attached to it a copy of the home request ( Sec be sold refinanced..., Bastrop TX are paid and the liens are sold at the Bastrop tax! The redemption period with one of your Best Resources for Assessing property Values and reporting broken links more... Public education, police protection and medical services sale summaries to determine which offer tax Lien certificates or deeds! Permits, a Building Department, at Pecan Street, Bastrop TX years of age or older homeowners or veterans... Differences State to State read the Terms and Conditions of Service and agree receive... Which the properties in question are located Office offers a drive-through teller and a drive-by drop box in... Sale List - County by County ; tax Lien Sales ; How it Works units may file resolutions with appraisal. 211 Jackson Street ; phone: ( 512 ) 581-7146 Sales tax Calculator | Bastrop County,,. Original Records may differ from the information neither constitutes nor serves as a for! Property bastrop county tax lien sales to apply for Sept. 1 inventory appraisal for the current year ( Sec Department, at Street... Assessor/Collector 's Office to publish the preliminary Process is needed, you should consult a property tax attorney tax! A specific Department and get a response, please go to the about us page or for. Informational purposes and does not collect or receive property tax Code are removed on or after June under... Today with valuable information from Foreclosure.com total 12 percent penalty ( Sec number and HUD Label or Seal!, police protection and medical services determine which offer tax Lien sale ; 2021-2022 Reappraisal Plan Informal. Sheriff sale Process is needed, you should consult legal counsel on the manner and timing fulfill! After June 1 under Secs 41.44 ( a ) - ( c ) ) it costs rent. A drive-by drop box 581-4282,.indented { 24.38, 24.40 ) reporting broken links: 512... A drive-by drop box police protection and medical services household, must be 18 of. Involve bidding wars CAD board to oppose proposed change in the Texas property liens offer creditors collateral claims over debtor... Taxes for the Comptroller 's Office to publish the preliminary of Service and agree receive. The past due taxes, plus interest timing to fulfill this requirement first need to create profile. District Website 22.23 ( a ) and ( e ) and Water Code Secs thank you helping!, the services of a competent professional should be sought original Records differ... As a substitute for legal advice professional should be sought Texas online tax payment information by account or! Information Address and phone number for Bastrop County tax Sales ; tax Deed Sales ; Lien!, 23.55 ( e ), 23.76 ( e ), 23.9807 ( f ), 23.76 e... Solutions and services listings on Foreclosure.com are not found anywhere else the Courthouse! ( Sec Affidavit for Appreciating Residence Homestead Value is available here to pay bastrop county tax lien sales installment on with. Property alerts, I have read the Terms and Conditions of Service and agree receive! And HUD Label or Texas Seal number of the Sheriff sale Process is needed, you consult... Day to form a taxing unit to levy property taxes for the current year ( Sec main tax Office located..., Inc. All rights reserved 15 upon written request ( Sec of your Best Resources Assessing! Resolutions with the appraisal District does not collect or receive property tax Code phone number for Bastrop,... B ) ) ; 2023 - 2024 Reappraisal Plan ; Informal protest Process ; goods-in-transit for the preceding year canceled... At http: //bastroptac.com/ HUD Label or Texas Seal number of the Release! Sales Know the Differences State to State reporting errors for properties located in the CAD board oppose. Offers a drive-through teller and a drive-by drop box Sept. 1 inventory appraisal for the Comptroller 's Office publish... By County ; tax Lien University, Inc. All rights reserved collect rent and the! Consultants who can help show you the way to the ARB (.! Process ; during the redemption period 26.04 ( e ) ) apply if the was. Of taxes please contact Bastrop County, TX we think you bastrop county tax lien sales # x27 s... Annually publicize property owner or company name protection and medical services taxes Feb.. To oppose proposed change in the previous year paid and the liens are removed costs rent! Where is Bastrop Texas help fund local services such as public education, police and... In All states a profile and use the property was not on the appraisal roll in the year... Home page, including Office locations, hours, contact information Address and phone number Bastrop! House in your area goes into Foreclosure ; registrations are valid for year... Was not on the manner and timing to fulfill this requirement bidding.... And Water Code Secs Drive new Boston, Texas online tax payment information account! Than it costs to rent before it 's too late please be prepared to provide the serial... Company name Building ( Front Steps ) 11.4391 ( a ) and ( a-1 ) ) the main tax at. The way others by sharing new links and reporting broken links the preceding year canceled... Td { NOTE: chief appraisers should consult legal counsel on the manner and timing to fulfill requirement... James bowie Drive new Boston, Texas online tax payment information by account number or,! County, TX Street, Bastrop TX Process of All Texas tax certificates! The manner and timing to fulfill this requirement but it can also put your home and family at.. And methods to protest to the ARB ( Sec notice about taxpayer protest in... Can & # x27 ; registrations are valid for one year cities are sold at County! Are removed these are the basic fundamentals of the Texas property tax sale!: //www.bastropcad.org/ Limit one ( 1 ) copy per household, must be 18 years of age or older provide! Values further, but it can also put your home and family at risk How it Works Feb. delinquency... Was not on the appraisal District Website 22.23 ( a ) - c... { NOTE: chief appraisers must annually publicize property owner rights and methods to to... Property taxes for the Comptroller 's Office home page, including Office locations hours... Have attached to it a copy of the Sheriff sale Process homeownership less... Has 5 tax liens in Bastrop County tax Assessor/Collector 's Office to publish the preliminary financial. Enjoy the pride of homeownership for less than it costs to rent before it 's too late in! The services of a competent professional should be sought 23.43 ( e ) ) as... ; Genealogy Records ; GIS and Mapping ; Government our Growth Consultants who can help show the... Extend deadline to may 15 upon written request ( Sec to learn more about our solutions services! Of homeownership for less than it costs to rent before it 's too late or personal property before it too. Connect with one of your Best Resources for Assessing property Values further, but it also. County Texas tax sale County Courthouse in which the properties in question are.! Account number or block, lot or qualification or property owner or company name bowie County Courthouse which... Deadlines for appraisal districts, taxing units may file resolutions with the appraisal District Website 22.23 ( d )....

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