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• -8- <br />within the permit area will have a salvage value at least <br />equal to the amount of the Financial Warranty, or the <br />appropriate portion thereof; ' <br />(2) Existing liens and encumbrances applicable to said fixtures <br />and equipment, other than liens in favor of the United <br />States, the state, and political subdivisions thereof, will <br />be subordinated to the lien described in section 34-32-118 <br />(4) (b); and <br />(3) Said fixtures and equipment will be maintained in good <br />operating condition and will not be removed from the permit <br />area without the prior written consent of the Board; <br />(i) Proof that the operator is a department or division of state <br />government or a unit of county government; <br />(j) Proof of financial responsibility may consist of any combination <br />of proofs described in Rule 7.4 as a financial warrantor may <br />elect at his sole discretion. If the Board has reason to believe <br />that any proposed Financial Warranty does not fully and accurately <br />reflect the current financial condition of the financial warran- <br />tor, the Board may decline to accept the Financial Warranty as <br />submitted; <br />(k) Each financial warrantor providing proof of financial responsi- <br />bility in the form described in either Rule 7.4 (e), (f), (g) or <br />(h) shall annually caused to be filed with the Board a certifi- <br />cation by an independent auditor that, as of the close of the <br />financial warrantor's most recent fiscal year, the financial <br />PD 1000.22 B',i <br />