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<br />. <br /> <br />. <br /> <br />12. Reliance upon Tax Advice. Each of the parties acknowledges and agrees that it has relied <br /> <br /> <br />solely upon the advice and judgment of its own tax advisors as to the tax consequences and <br /> <br /> <br />implications of this Agreement. It is the Contracting Shareholders' responsibility to ensure that an <br /> <br /> <br />exchange, if any, of property made under this Agreement satisfies the requirements for a like-kind <br /> <br /> <br />exchange under the Internal Revenue Code. Box Springs and the Contracting Shareholders have not <br /> <br /> <br />relied upon any conversations with or advice from HCWUA regarding those tax consequences or <br /> <br /> <br />implications. <br /> <br />13. Miscellaneous Provisions <br />A. Notice. Any notice required or permitted by this Agreement shall be given in writing <br />by certified mail, return receipt requested, or by hand delivery, and shall be effective upon receipt. <br />Notices shall be addressed as set forth below, or at such other address as is designated by notice: <br /> <br />If to HCWUA: <br /> <br />Donald V. Johns, President <br />c/o High Mesa Farm <br />4689 County Road 2A <br />Rush, Colorado 80833 <br />Telecopy (719) 478-3080 <br /> <br />With a copy to: <br /> <br />William A. Hillhouse II, Esq. <br />Parcel, Mauro, Hultin & Spaanstra, P.C. <br />l80I California Street, Suite 3600 <br />Denver, Colorado 80202 <br /> <br />If to Box Springs or the Contracting Shareholders: <br /> <br />Mr. Kenneth Carter, President <br />Box Springs Canal & Reservoir Company <br />Star Route I, Box 15 <br />22044 Hwy. 71 North <br />Ordway, CO 81063 <br /> <br />-10- <br />