Revenue Department

Sub-department

Outreach & Communications

Base pay

$79,002

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$79,002

Hire date

2010-08-23

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Daniel Dewolf works as a State Program Administrative Senior for Revenue Department within Outreach & Communications. Hired in 2010, they have about 15 years of service as a full-time employee. Daniel earned $79,002 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Sales-Northwest MN

Base pay

$77,986

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$78,986

Hire date

2017-01-24

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Stearns

At Revenue Department, Aaron Budde serves as a Revenue Tax Specialist Senior within Sales-Northwest MN. Hired in 2017, they have about 8 years of service, working full-time. Their 2025 pay totaled $78,986. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection Q Unit

Base pay

$78,895

Overtime

$86

Other pay

$0

Benefits

$0

Total compensation

$78,982

Hire date

2010-07-07

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Keith Reesman works as a Revenue Collections Officer 3 for Revenue Department within Collection Q Unit. Hired in 2010, they have about 15 years of service as a full-time employee. Keith earned $78,982 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Sales-Northeast Region 2

Base pay

$78,900

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,900

Hire date

2016-01-12

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

Richard Longseth is a Revenue Tax Specialist Int at Revenue Department within Sales-Northeast Region 2. They have served since 2016 (about 9 years), working full-time. 2025 total compensation came to $78,900. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection P Unit

Base pay

$78,900

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,900

Hire date

2006-08-23

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Thuong Bury works as a Revenue Collections Officer 3 for Revenue Department within Collection P Unit. Hired in 2006, they have about 19 years of service as a full-time employee. Thuong earned $78,900 in 2025. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection R Unit

Base pay

$78,897

Overtime

$2

Other pay

$0

Benefits

$0

Total compensation

$78,899

Hire date

2006-01-23

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

Delaine Solberg is a Revenue Collections Officer 3 at Revenue Department within Collection R Unit. Hired in 2006, they have about 19 years of service, working full-time. 2025 total compensation came to $78,899. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection O Unit

Base pay

$78,884

Overtime

$14

Other pay

$0

Benefits

$0

Total compensation

$78,898

Hire date

2006-07-12

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Dawn Meether serves as a Revenue Collections Officer 3 within Collection O Unit. They have served since 2006 (about 19 years), working full-time. Their 2025 pay totaled $78,898. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection S Unit

Base pay

$78,897

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,897

Hire date

2007-03-07

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Elizabeth Borchert works as a Revenue Collections Officer 3 for Revenue Department within Collection S Unit. Their tenure dates to 2007, about 18 years as a full-time employee. Elizabeth earned $78,897 in 2025. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection U Unit

Base pay

$78,897

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,897

Hire date

2003-02-12

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Laura Weinhandl is a Revenue Collections Officer 3 at Revenue Department within Collection U Unit. They have served since 2003 (about 22 years), working full-time. 2025 total compensation came to $78,897. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection E Unit

Base pay

$78,897

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,897

Hire date

2010-06-09

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

At Revenue Department, Genelle Bjorgo serves as a Revenue Collections Officer 3 within Collection E Unit. Their tenure dates to 2010, about 15 years, working full-time. Their 2025 pay totaled $78,897. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection P Unit

Base pay

$78,897

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,897

Hire date

2005-10-24

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Brian Fischer works as a Revenue Collections Officer 3 for Revenue Department within Collection P Unit. Hired in 2005, they have about 20 years of service as a full-time employee. Brian earned $78,897 in 2025. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection E Unit

Base pay

$78,894

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,894

Hire date

1994-12-01

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Heidi Reeves is a Revenue Collections Officer 3 at Revenue Department within Collection E Unit. They have served since 1994 (about 31 years), working full-time. 2025 total compensation came to $78,894. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection P Unit

Base pay

$78,893

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,893

Hire date

2010-02-17

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Christopher Moe holds the role of Revenue Collections Officer 3 at Revenue Department within Collection P Unit. They have served since 2010 (about 15 years) as a full-time employee. In 2025, their total compensation was $78,893. Union affiliation: MN Assoc of Professional Empl.

Sub-department

FMD-RevAcct Depos Ctrl & Recon

Base pay

$78,893

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,893

Hire date

2008-08-20

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Joseph Riskevich holds the role of Accounting Officer Inter at Revenue Department within Fmd-Revacct Depos Ctrl & Recon. Their tenure dates to 2008, about 17 years as a full-time employee. In 2025, their total compensation was $78,893. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection A Unit

Base pay

$78,893

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,893

Hire date

2008-06-11

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Tanya Jurkovich serves as a Revenue Collections Officer 3 within Collection a Unit. Their tenure dates to 2008, about 17 years, working full-time. Their 2025 pay totaled $78,893. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection E Unit

Base pay

$78,893

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,893

Hire date

1998-11-30

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Elizabeth Vierling holds the role of Revenue Collections Officer 3 at Revenue Department within Collection E Unit. Hired in 1998, they have about 27 years of service as a full-time employee. In 2025, their total compensation was $78,893. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection D Unit

Base pay

$78,893

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,893

Hire date

1981-10-05

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Wayne Bock is a Revenue Collections Officer 3 at Revenue Department within Collection D Unit. They have served since 1981 (about 44 years), working full-time. 2025 total compensation came to $78,893. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection E Unit

Base pay

$78,893

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,893

Hire date

2010-02-17

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Randy Sando works as a Revenue Collections Officer 3 for Revenue Department within Collection E Unit. Hired in 2010, they have about 15 years of service as a full-time employee. Randy earned $78,893 in 2025. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection B Unit

Base pay

$78,885

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,885

Hire date

2005-02-09

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Lue Khang is a Revenue Collections Officer 3 at Revenue Department within Collection B Unit. Their tenure dates to 2005, about 20 years, working full-time. 2025 total compensation came to $78,885. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection A Unit

Base pay

$78,884

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,884

Hire date

2009-10-14

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

Shanna Sundblad works as a Revenue Collections Officer 3 for Revenue Department within Collection a Unit. They have served since 2009 (about 16 years) as a full-time employee. Shanna earned $78,884 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection R Unit

Base pay

$78,884

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,884

Hire date

2007-08-29

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

Juanita Utterback holds the role of Revenue Collections Officer 3 at Revenue Department within Collection R Unit. Their tenure dates to 2007, about 18 years as a full-time employee. In 2025, their total compensation was $78,884. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection U Unit

Base pay

$78,884

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,884

Hire date

2008-06-11

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Krista Knutson Schaaf is a Revenue Collections Officer 3 at Revenue Department within Collection U Unit. Hired in 2008, they have about 17 years of service, working full-time. 2025 total compensation came to $78,884. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection S Unit

Base pay

$78,884

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,884

Hire date

2007-07-25

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Wendy Letourneau serves as a Revenue Collections Officer 3 within Collection S Unit. They have served since 2007 (about 18 years), working full-time. Their 2025 pay totaled $78,884. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection R Unit

Base pay

$78,884

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,884

Hire date

2010-06-09

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

Laura Klingsporn holds the role of Revenue Collections Officer 3 at Revenue Department within Collection R Unit. Their tenure dates to 2010, about 15 years as a full-time employee. In 2025, their total compensation was $78,884. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection E Unit

Base pay

$78,884

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,884

Hire date

2009-10-14

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

Pamela Prijatel holds the role of Revenue Collections Officer 3 at Revenue Department within Collection E Unit. Their tenure dates to 2009, about 16 years as a full-time employee. In 2025, their total compensation was $78,884. They are represented by MN Assoc of Professional Empl.

Sub-department

ITW-Field Audit 1

Base pay

$77,872

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$78,872

Hire date

2016-01-19

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Joshua Larson works as a Revenue Tax Specialist Senior for Revenue Department within Itw-Field Audit 1. Hired in 2016, they have about 9 years of service as a full-time employee. Joshua earned $78,872 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Internal Audit

Base pay

$78,802

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,802

Hire date

2016-01-13

Employment type

Full-Time

Pay grade

15

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Erin Malone works as a Auditor Principal for Revenue Department within Internal Audit. They have served since 2016 (about 9 years) as a full-time employee. Erin earned $78,802 in 2025. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Sales-Southern Region

Base pay

$78,469

Overtime

$228

Other pay

$0

Benefits

$0

Total compensation

$78,697

Hire date

2001-11-29

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Blue Earth

Michelle Scheurer is a Revenue Tax Specialist Senior at Revenue Department within Sales-Southern Region. They have served since 2001 (about 24 years), working full-time. 2025 total compensation came to $78,697. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

ITW-Field Audit 4

Base pay

$78,583

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,583

Hire date

2013-01-30

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

At Revenue Department, Brett Wagner serves as a Revenue Tax Specialist Int within Itw-Field Audit 4. They have served since 2013 (about 12 years), working full-time. Their 2025 pay totaled $78,583. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection J Unit

Base pay

$77,576

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$78,576

Hire date

2013-06-19

Employment type

Full-Time

Pay grade

13

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

David Cole works as a Revenue Collections Officer 5 for Revenue Department within Collection J Unit. Hired in 2013, they have about 12 years of service as a full-time employee. David earned $78,576 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection B Unit

Base pay

$77,565

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$78,565

Hire date

2013-06-19

Employment type

Full-Time

Pay grade

11

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Jessa Ailport is a Revenue Collections Officer 4 at Revenue Department within Collection B Unit. Hired in 2013, they have about 12 years of service, working full-time. 2025 total compensation came to $78,565. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection G Unit

Base pay

$78,210

Overtime

$286

Other pay

$0

Benefits

$0

Total compensation

$78,496

Hire date

2012-12-05

Employment type

Full-Time

Pay grade

11

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Mary Munoz serves as a Revenue Collections Officer 4 within Collection G Unit. Hired in 2012, they have about 13 years of service, working full-time. Their 2025 pay totaled $78,496. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Property Tax-Operations

Base pay

$77,983

Overtime

$0

Other pay

$500

Benefits

$0

Total compensation

$78,483

Hire date

2022-10-26

Employment type

Full-Time

Pay grade

15

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Samantha Erpelding works as a Management Analyst 4 for Revenue Department within Property Tax-Operations. Hired in 2022, they have about 3 years of service as a full-time employee. Samantha earned $78,483 in 2025. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

ITW-Program Development

Base pay

$78,392

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,392

Hire date

2011-03-23

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Robert Atendido serves as a Management Analyst 3 within Itw-Program Development. Hired in 2011, they have about 14 years of service, working full-time. Their 2025 pay totaled $78,392. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Spec Tx-Lawful Gamb & UBIT

Base pay

$77,272

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$78,272

Hire date

2017-05-31

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Aaron Bresina is a Revenue Tax Specialist Senior at Revenue Department within Specialist Tx-Lawful Gamb & Ubit. They have served since 2017 (about 8 years), working full-time. 2025 total compensation came to $78,272. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Spec Tx-Lawful Gamb & UBIT

Base pay

$77,888

Overtime

$380

Other pay

$0

Benefits

$0

Total compensation

$78,267

Hire date

2012-09-26

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Julie Hazelton is a Revenue Tax Specialist Senior at Revenue Department within Specialist Tx-Lawful Gamb & Ubit. Hired in 2012, they have about 13 years of service, working full-time. 2025 total compensation came to $78,267. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

ITW-Field Audit 4

Base pay

$76,237

Overtime

$28

Other pay

$2,000

Benefits

$0

Total compensation

$78,265

Hire date

2024-05-08

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Teresa Housey serves as a Revenue Tax Specialist Int within Itw-Field Audit 4. Their tenure dates to 2024, about a year, working full-time. Their 2025 pay totaled $78,265. They are represented by MN Assoc of Professional Empl.

Sub-department

Spec Tx-Cigarette,Alc&Tobacco

Base pay

$75,235

Overtime

$0

Other pay

$3,000

Benefits

$0

Total compensation

$78,235

Hire date

2019-06-12

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Steven Shaw works as a Revenue Tax Specialist Int for Revenue Department within Specialist Tx-Cigarette,Alc&Tobacco. They have served since 2019 (about 6 years) as a full-time employee. Steven earned $78,235 in 2025. They are represented by MN Assoc of Professional Empl.

Sub-department

Sales-Northwest MN

Base pay

$78,189

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,189

Hire date

2017-01-24

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Otter Tail

Zachary Thelen works as a Revenue Tax Specialist Senior for Revenue Department within Sales-Northwest MN. They have served since 2017 (about 8 years) as a full-time employee. Zachary earned $78,189 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection I Unit

Base pay

$78,189

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$78,189

Hire date

2012-03-28

Employment type

Full-Time

Pay grade

11

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Thomas Kedrowski is a Revenue Collections Officer 4 at Revenue Department within Collection I Unit. Hired in 2012, they have about 13 years of service, working full-time. 2025 total compensation came to $78,189. They are represented by MN Assoc of Professional Empl.