Not Ranked
I am from California, and it seems that the state should recover from the owners too for the taxes not paid. I recently sold one of my sailboats in Calif., and the buyer wanted me to falsify the price. Oh no was my answer. Life is full of troubles why add more to it?
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20mph is not fast, unless you are doing it in a 3/2, 1000sq. ft. house on 10 ft. waves! 
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