M.D.C. HOLDINGS, INC., a Delaware corporation; M.D.C. Land Corporation, a Colorado corporation; M.D.C. Holdings, Inc., as successor in interest to M.D.C. Development & Pipeline, Inc., formerly a Colorado corporation, formerly known as Richmond American Homes of Colorado, Inc., Richmond American Homes of California, Inc., a Colorado corporation; Richmond American Homes of Maryland, Inc., a Maryland corporation; M.D.C. Holdings, Inc., as successor in interest to 995 Corporation, formerly a Maryland corporation; M.D.C. Holdings, Inc., as successor in interest to Richmond American of Potomac Knolls, # 1, formerly a Maryland corporation; M.D.C. Holdings, Inc., as successor in interest to Richmond American of Potomac Knolls, #2, formerly a Maryland corporation; M.D.C., Inc., as successor in interest to Richmond American of Potomac Knolls, #3, formerly a Maryland corporation; M.D.C. Holdings, Inc., as successor in interest to Richmond American of Potomac Knolls, #4, formerly a Maryland corporation; M.D.C. Holdings, Inc., as successor in interest to Richmond American of Potomac Knolls, #5, formerly a Maryland corporation; M.D.C. Holdings, Inc., as successor in interest to Richmond American of Potomac Knolls, #6, formerly a Maryland corporation; Richmond American Homes of Nevada, Inc., a Colorado corporation; Richmond American Homes of Virginia, Inc., a Virginia corporation, formerly known as The Yeonas Company; M.D.C. Holdings, Inc., as successor in interest to Greenway Farms Development Corp., formerly a Virginia corporation; Richmond American Homes, Inc., a Delaware corporation; Richmond American Construction, Inc., a Delaware corporation; Richmond American Homes of Arizona, Inc., a Delaware corporation; M.D.C. Holdings, Inc., as successor in interest to Richmond American Homes, Inc., formerly a Florida corporation; Richmond Homes Limited, a Colorado corporation; HomeAmerican Mortgage Corp., a Colorado corporation; Lion Insurance Company, a Colorado corporation; Lion Warranty Corporation, a Colorado corporation; American Home Title & Escrow Company, a Colorado corporation; Enerwest, Inc., a Colorado corporation; MDC Residual Holdings, Inc., a Colorado corporation; Financial Asset Management, Inc., a Delaware corporation; MDC Financial Corporation, a Colorado corporation; M.D.C. Holdings, Inc., as successor in interest to M.D.C. Home Mortgage Finance Corporation, formerly a Colorado corporation; M.D.C. Acceptance Corporation, a Colorado corporation; M.D.C. Home Finance Corporation, a Colorado corporation; M.D.C. Home Finance Corporation, a Colorado corporation; M.D.C. Mortgage Finance, Inc., a Delaware corporation; M.D.C. Institutional Residuals, Inc., a Colorado corporation; M.D.C. Holding Inc., as successor in interest to M.D.C. Equities, Inc., formerly a Colorado corporation; M.D.C. Holdings, Inc., as successor in interest to ASFC-38, Inc., formerly a Colorado corporation; ASFC-W, Inc., an Arizona corporation; ASW Finance Company, an Arizona corporation; Yosemite Financial, Inc., a Colorado corporation; Yosemite American Mortgage Corporation, a Colorado corporation; M.D.C. Mortgage Funding Corporation II, a Delaware corporation; M.D.C. Holdings, Inc., as successor in interest to Designer Door & Millwork of California, Inc., formerly a Colorado corporation; M.D.C. Holdings Inc., as successor in interest to M.D.C. Construction CO., formerly a, Colorado corporation; M.D.C./Wood, Inc., a Delaware corporation; NNR/Stone Investment Co., formerly a Delaware corporation; M.D.C. Holdings, Inc., as successor in interest to Petro Resources, Inc., formerly a Delaware corporation; Richmond American Homes of Texas, Inc., a Colorado corporation; M.D.C, Holdings, Inc., as successor in interest to T.C.V., Inc., formerly a Colorado corporation; Richmond American Homes of Colorado, Inc., a Delaware corporation, formerly known as Richmond Homes, Inc. I; M.D.C. Holdings, Inc., as successor in interest to Van Schaack Referral Services; Richmond American Homes of Colorado, Inc., a Delaware corporation, formerly known as Richmond Homes, Inc. I; as successor in interest to Richmond Homes, Inc. II, formerly a Delaware corporation; M.D.C. Holdings, Inc., as successor in interest to Van Schaack & Company, formerly a Colorado corporation; Richmond Realty, Inc., a Colorado corporation; M.D.C. Holdings, Inc., as successor in interest to ECM Holdings, Inc., and Richmond Shelf, Inc., a Colorado corporation, Plaintiffs/Appellants,
v.
STATE of Arizona ex rel. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.