EL PASO ELECTRIC COMPANY; the Department of Water and Power of the City of Los Angeles; Public Service Company of New Mexico; Southern California Edison Company; Southern California Public Power Authority Association; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of December 16, 1985, with Chrysler Financial Corporation; the First National Bank of Boston, a national banking association as Trustee under the certain Trust Agreement dated as of December 16, 1985, with Burnham Leasing Corporation; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of December 16, 1985, with MFS Leasing Corporation; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of July 31, 1986, with Palo Verde 1-PNM August 50 Corporation (assignee of Chase Manhattan Realty Leasing Corporation); the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 12, 1986, with CGI Capital, Inc.; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 12, 1986, with Burnham Leasing Corporation; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 12, 1986, with MFS Leasing Corp. (assignee of Beneficial Leasing Group, Inc.); the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 12, 1986, with Palo Verde Leasing Corporation (assignee of First Chicago Lease Holdings, Inc.); the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 12, 1986, with MFS Leasing Corporation; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of December 15, 1986, with Palo Verde 1-PNM December 75 Corporation (assignee of Chase Manhattan Realty Leasing Corporation); the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of December 15, 1986, with PV2-PNM December 35 Corporation (assignee of Chase Manhattan Realty Leasing Corporation); the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 1, 1986, with Security Pacific Capital Leasing Corporation; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of August 1, 1986, with Emerson Capital Corporation (assignee of Emerson Finance Co.); the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreement dated as of December 15, 1986, with PV2-APS 150 Corporation (assignee of Chase Manhattan Realty Corporation); the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of August 1, 1986, with Energy Investments, Inc.; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of August 1, 1986, with Burnham Leasing Corporation; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of August 1, 1986, with Alexander Hamilton Life Insurance Company of America; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of August 1, 1986, with Palatine Hills Leasing, Inc.; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of August 1, 1986, with Chrysler Financial Corporation; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of August 1, 1986, with Commercial Financial Corporation; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of December 1, 1986, with Commercial Federal Investment Corporation; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of December 1, 1986, with Chrysler Financial Corporation; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of November 1, 1987, with Palo Verde Leasing Corporation; the First National Bank of Boston, a national banking association, as Owner Trustee under the certain Trust Agreement dated as of November 1, 1987, with Security Pacific Capital Leasing Corporation, Plaintiffs-Appellants, Cross-Appellees,
v.
MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant-Appellee, Cross-Appellant, Arizona Department of Revenue, an agency of the State of Arizona, Defendant-Appellee.