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) Seller: ( ) 38 PLACE OF CLOSING This transaction is to be closed at: 39 no later than , unless another date or place is agreed to in writing. 40 CLOSING PRORATIONS The following items, if applicable, shall be prorated at closing: personal property taxes, prepaid 41 insurance (if assumed), and 42 . Any income, taxes or expenses shall accrue to Seller, and be prorated, 43 through the day prior to closing. Personal property taxes shall be prorated based on (the personal property taxes for the cur.

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