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DON MAYNOR & JOE VINATIERI - LEGAL ANALYSIS <br />Don Maynor provides his specialized legal expertise to assist MRC in <br />evaluating franchise fee agreements and utility users tax ordinances and <br />gaining access to necessary information (which the utility companies resist <br />providing) as well as the discovery and recovery of payment deficiencies. <br />Don is a recognized authority in the franchise fee and utility users tax field, <br />representing cities in numerous legal areas. He is frequently called upon to <br />testify as an expert witness before the California Public Utility Commission <br />regarding utility issues and other related matters. He received a B.A. from <br />the University of Arizona and a law degree from Case Western Reserve <br />University School of Law. Don is a member of the California Bar <br />Association. <br />Joe Vinatieri is a partner in the Whittier law firm of Bewley, Lassleben & <br />Miller where he specializes in matters of California state and local taxation. <br />Joe provides legal counsel to MRC and MRC's clients when questions or <br />issues arise related to sales/use and property tax law. He is former deputy <br />to Honorable Ernest J. Dronenburg, Jr., member of the California State <br />Board of Equalization, where Joe was responsible for preparation of <br />franchise/income tax, property tax and sales and use tax cases to be heard <br />by Judge Dronenburg, He was also responsible for legislative, <br />administrative and political liaisons. Joe received his BA degree, cum <br />laude, from Westminster College and his JD degree from the University of <br />San Diego. He is Chairman of the State and Local Subcommittee of the Tax <br />Section of the Los Angeles County Bar Association and a member of the Tax <br />Section of the California State Bar. He is also a member of the Institute of <br />Property Tax for which he has spoken nationally. <br />28 <br />