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The Champion Legal Section, Thursday, November 27, 2014
Dismiss Executor
250-366317 11/27wg
NOTICE
(For Discharge from
Office and all Liability)
Estate # ++2013-0797++
PROBATE COURT OF DEKALB
COUNTY
RE: PETITION OF DAVID W.
HENDERSON, DENNIS C. HENDE
RSON & AMEY WILEY FOR DIS
CHARGE AS CO-EXECUTORS, OF
THE ESTATE OF WINFIELD WILLI
AM GOLDER, DECEASED
TO: Whom it may concern:
This is to notify you to file objection, if
there is any, to the above referenced
petition, in this Court on or before
December 8, 2014
BE NOTIFIED FURTHER: All objec
tions to the petition must be in writ
ing, setting forth the grounds of any
such objections. All pleadings/objec
tions must be signed before a notary
public or before a probate court clerk,
and filing fees must be tendered with
your pleadings/objections, unless you
qualify to file as an indigent party.
Contact probate court personnel at
the following address/telephone num
ber for the required amount of filing
fees. If any objections are filed, a
hearing will be scheduled at a later
date. If no objections are filed, the
petition may be granted without a
hearing.
JERYL DEBRA ROSH
PROBATE JUDGE
By: Kimberly H. Curry
PROBATE CLERK/DEPUTY CLERK
556 N. McDonough St, Rm 1100
Decatur, GA 30030
404-371-2601
250-366328 11/27wg
NOTICE
++1998-1340++
PROBATE COURT OF DEKALB
COUNTY
Re: PETITION OF LAURA NORINE
NORTHERN NORTHEN FOR DIS
CHARGE AS EXECUTOR, OF THE
ESTATE OF ANTHONY MARATEA
DECEASED
TO: ALL INTERESTED PARTIES
This is to notify you to file objection, if
there is any, to the above referenced
petition, in this Court on or before
DECEMBER 8, 2014.
BE NOTIFIED FURTHER: All objec
tions to the petition must be in writ
ing, setting forth the grounds of any
such objections. All pleadings/objec
tions must be signed before a notary
public or before a probate court clerk,
and filing fees must be tendered with
your pleadings/objections, unless you
qualify to file as an indigent party.
Contact probate court personnel at
the following address/telephone num
ber for the required amount of filing
fees. If any objections are filed, a
hearing will be scheduled at a later
date. If no objections are filed, the
petition may be granted without a
hearing.
JERYL DEBRA ROSH
PROBATE JUDGE
By: Michelle Wingard
PROBATE CLERK/DEPUTY CLERK
556 N. McDonough St, Rm 1100
Decatur, GA 30030
404-371-2601
Temp Guardian
270-366281 11/27,12/04WG
CITATION
GEORGIA, DeKALB COUNTY
ESTATE NO. ++2014-1947++
IN RE: PETITION OF Shirley Ann
Braswell
FOR TEMPORARY LETTERS OF
GUARDIANSHIP
ESTATE OF Taylor Breanna
Chri’shon Johnson, MINOR(S)
DATE OF MAILING, IF ANY:
DATE OF SECOND PUBLICATION,
IF ANY: 12/04/14
TO: Niauni Nyquayah Johnson,
mother and the unknown father of
Taylor Chri’shon Johnson, Minor
You are hereby notified that a peti
tion for the appointment of a tempor
ary guardian has been filed regard
ing the above-named minor. All ob
jections to the Petition described
above either to the appointment of a
temporary guardian or the appoint
ment of the petitioner(s) as tempor
ary guardian(s), must be in writing,
setting forth the grounds of any such
objections, and must be filed with this
Court no later than 14 days after this
notice is mailed, or 10 days after this
notice is personally served upon you,
or ten days after the second Publica
tion of this notice if you are served by
publication. All pleadings must be
signed before a notary Public or
Georgia probate court clerk, and fil
ing fees must be tendered with your
pleadings, unless you qualify to file
as an indigent party. Contact probate
court personnel at the below
address/telephone number for the re
quired amount of filing fees.
*********NOTE: If a natural guardian
files an objection to the creation of
the temporary guardianship, the Peti
tion will be dismissed. If a natural
guardian files an objection to the ap
pointment of the petitioner(s) as
guardian(s), or if a parent who is not
a natural guardian files an objection
to the petition, a hearing on the mat
ter shall be scheduled at a later date.
Jeryl Debra Rosh
PROBATE JUDGE
By: Reginald Prince
PROBATE CLERK/DEPUTY CLERK
556 N. McDonough Street, Rm 1100
Decatur, GA 30030
404-371-2892
270-366282 11/27,12/4wg
CITATION
GEORGIA, DeKALB COUNTY
ESTATE NO. ++2014-1939++
IN RE: PETITION OF Gail Morris
Smith
FOR TEMPORARY LETTERS OF
GUARDIANSHIP
ESTATE OF Akeyra Knecole Nap-
pier, MINOR(S)
DATE OF MAILING, IF ANY:
DATE OF SECOND PUBLICATION,
IF ANY: 12/04/14
TO: Pierre Nappier. father of Akeyra
Knecole Nappier, Minor
You are hereby notified that a peti
tion for the appointment of a tempor
ary guardian has been filed regard
ing the above-named minor. All ob
jections to the Petition described
above either to the appointment of a
temporary guardian or the appoint
ment of the petitioner(s) as tempor
ary guardian(s), must be in writing,
setting forth the grounds of any such
objections, and must be filed with this
Court no later than 14 days after this
notice is mailed, or 10 days after this
notice is personally served upon you,
or ten days after the second Publica
tion of this notice if you are served by
publication. All pleadings must be
signed before a notary Public or
Georgia probate court clerk, and fil
ing fees must be tendered with your
pleadings, unless you qualify to file
as an indigent party. Contact probate
court personnel at the below
address/telephone number for the re
quired amount of filing fees.
*********NOTE: If a natural guardian
files an objection to the creation of
the temporary guardianship, the Peti
tion will be dismissed. If a natural
guardian files an objection to the ap
pointment of the petitioner(s) as
guardian(s), or if a parent who is not
a natural guardian files an objection
to the petition, a hearing on the mat
ter shall be scheduled at a later date.
Jeryl Debra Rosh
PROBATE JUDGE
By: Reginald Prince
PROBATE CLERK/DEPUTY CLERK
556 N. McDonough Street, Rm 1100
Decatur, GA 30030
404-371-2892
Miscellaneous
290-366238 11 /20.11/27,12/4,12/11jh
NOTICE
IN THE PROBATE COURT
OF DEKALB COUNTY
STATE OF GEORGIA
Estate No. 2014-1949
IN RE: Estate of Elaine Hollings
worth Pittman
Petition By Personal Representat
ive for Waiver of Bond and Grant
of Certain Powers
GEORGIA, DeKALB COUNTY
PROBATE COURT 2014-1949
Clara Mae Gates has petitioned for
waiver of bond and for the grant of
certain powers contained in O.C.G.A.
§53-12-232. All interested parties are
hereby notified to show cause why
said petition should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed with the court on or before
December 15, 2014. All
pleadings/objections must be signed
before a notary public or before a
probate court clerk, and filing fees
must be tendered with your plead
ings/objections, unless you qualify to
file as an indigent party. Contact pro
bate court personnel at the following
address/telephone number for the re
quired amount of filing fees. If any
objections are filed, a hearing will be
scheduled at a later date. If no objec
tions are filed, the petition may be
granted without a hearing.
Jeryl Debra Rosh
PROBATE JUDGE
By: Rhonda G. Veal
PROBATE CLERK/DEPUTY CLERK
556 N. McDonough St, Room 1100
Decatur, GA 30030
404-371-2601
290-366329
11/27,12/4,12/11,12/18wg
IN THE PROBATE COURT OF
DEKALB COUNTY
STATE OF GEORGIA
IN RE: Estate of RALPH EDWARD
STEPHENS Estate No. ++2014-
1921++
Petition By Personal Representat
ive for Waiver of Bond and Grant
of Certain Powers
NOTICE
GEORGIA, DeKALB COUNTY PRO
BATE COURT
DORIS WOODRUFF STEPHENS
have petitioned for waiver of bond
and for the grant of certain powers
contained in O.C.G.A. §53-12-232.
All interested parties are hereby noti
fied to show cause why said petition
should not be granted. All objections
to the petition must be in writing, set
ting forth the grounds of any such ob
jections, and must be filed with the
court on or before DECEMBER 22,
2014. All pleadings/objections must
be signed before a notary public or
before a probate court clerk, and fil
ing fees must be tendered with your
pleadings/objections, unless you
qualify to file as an indigent party.
Contact probate court personnel at
the following address/telephone num
ber for the required amount of filing
fees. If any objections are filed, a
hearing will be scheduled at a later
date. If no objections are filed, the
petition may be granted without a
hearing.
Jeryl Debra Rosh
PROBATE JUDGE
By: Michelle Wingard
PROBATE CLERK/DEPUTY CLERK
556 N. McDonough St, Rm 1100
_Decatur, GA 30030
404-371-2601
300-365634
11/6,11/13,11/20,11/27wg
NOTICE
Estate #++2014-1836++
RE: PETITION OF DIANE SIMPSON
TO PROBATE IN SOLEMN FORM
THE WILL OF ATHA E. HARRISON,
DECEASED, UPON WHICH AN OR
DER FOR SERVICE WAS GRAN
TED BY THIS COURT ON OCTO
BER 28, 2014, REQUIRING THE
FOLLOWING
TO: RICHARD A. HARRISON II
This is to notify you to file objection, if
there is any, to the above referenced
petition, in this Court on or before
December 1, 2014.
BE NOTIFIED FURTHER: All objec
tions to the petition must be in writ
ing, setting forth the grounds of any
such objections. All pleadings/objec
tions must be signed before a notary
public or before a probate court clerk,
and filing fees must be tendered with
your pleadings/objections, unless you
qualify to file as an indigent party.
Contact probate court personnel at
the following address/telephone num
ber for the required amount of filing
fees. If any objections are filed, a
hearing will be scheduled at a later
date. If no objections are filed, the
petition may be granted without a
hearing.
JERYL DEBRA ROSH
Judge of the Probate Court
By: Kimberly H. Curry
Clerk/Deputy Clerk of the Probate
Court
556 N. McDonough Street
Address
Decatur, Georgia 30030
404-371-2601
300-366340
11/27,12/4,12/11,12/18wg
NOTICE
++2014-1979++
PROBATE COURT OF DeKALB
COUNTY
RE: PETITION OF Lyn Polkabla TO
PROBATE IN SOLEMN FORM THE
WILL OF Judith Arema Frost, DE
CEASED, UPON WHICH AN OR
DER FOR SERVICE WAS GRAN
TED BY THIS COURT ON Novem
ber 17, 2014
(For use if an heir is required to be
served by publication:)
TO: Ronald J. Frost, Christopher
Frost, James Leon Frost, Gifford
Evan Frost, Mevenia Ann Frost,
William Walter Frost, Jr. Cecil
Frost, Jr., Gerald Ronald Frost,
Linda Carol Frost Gundling, Ovid
Bush Frost, Jr., Kenneth Raymond
Frost, Trudy Evelyn Frost, Walter
Douglas Frost, Joyce Elaine Frost
Jentzen and Mary Field and any
Unknown Heirs all interested parties
and all and singular the heirs of said
decedent, and to whom it may con
cern:
This is to notify you to file objection, if
there is any, to the above referenced
petition, in this Court on or before
December 22, 2014.
BE NOTIFIED FURTHER: All objec
tions to the petition must be in writ
ing, setting forth the grounds of any
such objections. All pleadings/objec
tions must be signed before a notary
public or before a probate court clerk,
and filing fees must be tendered with
your pleadings/objections, unless you
qualify to file as an indigent party.
Contact probate court personnel at
the following address/telephone num
ber for the required amount of filing
fees. If any objections are filed, a
hearing will be scheduled at a later
date. If no objections are filed, the
petition may be granted without a
hearing.
Jeryl Debra Rosh
PROBATE JUDGE
By: Sheila N. Price
CLERK OF THE PROBATE COURT
556 N. McDonough Street, Rm 1100
Decatur, GA 30030
Year's Support
310-365635
11/6,11/13,11/20,11/27,2014
NOTICE
++2013-2216++
The petition of FRANCES SCOTT,
for a year’s support from the estate of
JULIAN LIONEL SCOTT, deceased,
for decedent’s surviving spouse, hav
ing been duly filed all interested per
sons are hereby notified to show
cause, if any they have, on or before
December 1, 2014, why said petition
should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no ob
jections are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Rhonda G. Veal
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-365636
11/6,11/13,11/20,11/27,2014
NOTICE
++2014-1844++
The petition of ALICE C. SODER, for
a year’s support from the estate of
HJALMAR SOGI SODER, deceased,
for decedent’s surviving spouse, hav
ing been duly filed all interested per
sons are hereby notified to show
cause, if any they have, on or before
December 1, 2014, why said petition
should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no ob
jections are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Rhonda G. Veal
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-365735
11/13,11/20,11/27,12/4wg
NOTICE
Estate #++2014-1791++
The petition of Staralee Pierce Mor
ris, for a year’s support from the es
tate of Raymond Richard Morris,
deceased, for decedent’s surviving
spouse, having been duly filed, all in
terested persons are hereby notified
to show cause, if any they have, on
or before December 8, 2014 why
said petition should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount of filing fees. If any
objections are filed, a hearing will be
scheduled at a later date. If no objec
tions are filed the Petition may be
granted without a hearing.
JERYL DEBRA ROSH
Judge of the Probate Court
By: Kimberly H. Curry
Clerk/Deputy Clerk
of the Probate Court
556 N. McDonough Street
Decatur, Georgia 30030
404-371-2601
310-365736
11/13,11/20,11/27,12/4wg
NOTICE
++2014-1911 ++
The petition of VIRGINIA E. WHITE,
for a year’s support from the estate of
GARY HART WHITE deceased, for
decedent’s surviving spouse, having
been duly filed all interested persons
are hereby notified to show cause, if
any they have, on or before Decem
ber 8, 2014, why said petition should
not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no objec
tions are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Rhonda G. Veal
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-365749
11/13,11/20,11/27,12/4wg
NOTICE
++2014-1886++
The petition of JANE HARGRAVE
TERRY, for a year’s support from the
estate of FREDERICK DAVIS
TERRY, SR., deceased, for de
cedent’s surviving spouse, having
been duly filed all interested persons
are hereby notified to show cause, if
any they have, on or before DECEM
BER 8, 2014, why said petition
should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no objec
tions are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Michelle Wingard
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-365750
11/13,11/20,11/27,12/4WG
NOTICE
++2014-1915++
The petition of CHRISTINE
RENDER, for a year’s support from
the estate of ROBERT RENDER, de
ceased, for decedent’s surviving
spouse, having been duly filed all in
terested persons are hereby notified
to show cause, if any they have, on
or before DECEMBER 8, 2014, why
said petition should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no objec
tions are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Michelle Wingard
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-366239 11/20,11/27,12/4,12/11jh
NOTICE
2014-1931
The petition of BETTY L. SISSON,
for a year’s support from the estate of
ROBERT E. SISSON deceased, for
decedent’s surviving spouse, having
been duly filed all interested persons
are hereby notified to show cause, if
any they have, on or before Decem
ber 15, 2014, why said petition
should not be granted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no objec
tions are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Rhonda G. Veal
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-366330
11/27,12/4,12/11,12/18wg
NOTICE
++2014-1961 ++
The petition of MARY NELL GIB
SONS, for a year’s support from the
estate of WARD MALCOLM GIB
BONS, deceased, for decedent’s sur
viving spouse, having been duly filed
all interested persons are hereby no
tified to show cause, if any they have,
on or before DECEMBER 22, 2014,
why said petition should not be gran
ted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no ob
jections are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Michelle Wingard
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
310-366332
11/27,12/4,12/11,12/18WG
NOTICE
++2014-1977++
The petition of BRONWYN RATLEY
GILLETTE, for a year’s support from
the estate of ROBERT ANDRE GIL
LETTE deceased, for decedent’s sur
viving spouse, having been duly filed
all interested persons are hereby no
tified to show cause, if any they have,
on or before December 22, 2014,
why said petition should not be gran
ted.
All objections to the petition must be
in writing, setting forth the grounds of
any such objections, and must be
filed on or before the time stated in
the preceding sentence. All plead
ings/objections must be signed be
fore a notary public or before a pro
bate court clerk, and filing fees must
be tendered with your pleadings/ob
jections, unless you qualify to file as
an indigent party. Contact probate
court personnel at the following ad
dress/telephone number for the re
quired amount filing fees. If any ob
jections are filed, a hearing will be
scheduled at a later date. If no ob
jections are filed the Petition may be
granted without a hearing.
Jeryl Debra Rosh
Probate Judge
By: Rhonda G. Veal
Probate Clerk/Deputy Clerk
556 North McDonough Street
Room 1100
Decatur, GA 30030
(404) 371-2601
Public Hearing
320-366335
11/27,12/4wg
NOTICE TO THE PUBLIC
YOU ARE HEREBY NOTIFIED that
on the 9th day of December, 2014, at
9:00 A.M., at the DeKalb County
Courthouse in the City of Decatur,
Georgia, Judge Mark Anthony Scott
of the Superior Court of DeKalb
County will hear the case of the
STATE OF GEORGIA, Plaintiff, v.
DEVELOPMENT AUTHORITY OF
DEKALB COUNTY, ACUITY
BRANDS LIGHTING, INC. and ACU
ITY AVIATION LLC, Defendants, Civil
Action File No. ++14CV11138-9++, in
the Superior Court of DeKalb County,
the same being a proceeding to con
firm and validate an issue of Devel
opment Authority of DeKalb County
Taxable Revenue Bonds (Acuity
Brands Lighting, Inc.), Series 2014
(the “Bonds”), in the aggregate prin
cipal amount of not to exceed
$34,600,000. The Bonds are to be is
sued by the Development Authority of
DeKalb County (the “Issuer”) for the
purpose of financing, in whole or in
part, the cost of acquiring, construct
ing and equipping a certain “project”
in DeKalb County, Georgia for Acuity
Brands Lighting, Inc., a Delaware cor
poration (“Acuity Brands Lighting”)
and Acuity Aviation LLC, a Georgia
limited liability company (“Acuity Avi
ation”, and collectively with Acuity
Brands Lighting, the “Lessees”), in
cluding the acquisition, construction
and equipping of certain land, build
ings, structures, machinery, equip
ment and related personal property,
including an aircraft based in DeKalb
County for use in connection with
Acuity Brands Lighting’s business op
erations (the “Project”), in order to de
velop and promote for the public
good and general welfare trade, com
merce, industry and employment op
portunities and to promote the gener
al welfare of the State of Georgia,
particularly DeKalb County. Said
Project will be leased by the Issuer to
the Lessees, pursuant to a Lease
Agreement, dated as of December 1,
2014 (the “Lease Agreement”). In
said proceeding the Court will also
pass upon the validity of the Lease
Agreement, an Indenture of Trust, a
Bond Purchase Agreement, a Guar
anty Agreement and the Home Of
fice Payment Agreement in connec
tion therewith.
The Bonds will not constitute a debt
or a general obligation or a pledge of
the faith and credit of the State of
Georgia or its political subdivisions,
including DeKalb County, Georgia,
but will constitute a limited obligation
of the Issuer and will be payable
solely from the Trust Estate (as
defined in the Indenture) pledged to
the payment therefore including the
revenues to be derived under the
Lease Agreement together with all
other rents, revenues and receipts
arising out of or in connection with
the Issuer’s ownership of the Project
(other than certain unassigned
rights). Neither the State of Georgia
nor its political subdivisions, includ-