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Pursuant to A.R.S. § 38-431.03(A) (3) and (4), for legal advice and direction regarding DND Neffson Co., v. Pima County, Arizona Tax Court Consolidated Case Nos. TX2010-001404, TX2011-000399 and TX2012-000371, Tax Parcel Nos. 105-11-061A and 105-11-061B for tax years 2011, 2012 and 2013.