▁come ▁to ▁an ▁agreement . ▁If ▁no ▁agreement ▁is ▁reached , ▁and ▁the ▁proposal ▁is ▁not ▁with dra wn , ▁it ▁will ▁be ▁heard ▁by ▁an ▁independent ▁valu ation ▁trib unal . ▁ ▁See ▁also ▁▁ ▁Tax ation ▁in ▁the ▁United ▁Kingdom ▁ ▁R ates ▁ ▁Local ▁government ▁in ▁the ▁United ▁Kingdom : F und ing ▁ ▁Notes ▁ ▁References ▁▁▁▁▁ ▁Val u ation ▁Office ▁Agency ▁R ating ▁Man ual , ▁Val u ation ▁Office ▁Agency ▁ ▁External ▁links ▁The ▁official ▁government ▁business ▁rates ▁website ▁The ▁Val u ation ▁Office ▁Agency ▁ ▁Category : Local ▁tax ation ▁in ▁England ▁R ates ▁England ▁and ▁Wales <0x0A> </s> ▁Cer ro ▁Az ul ▁( Blue ▁Mountains ) ▁is ▁a ▁mountain ous ▁part ▁of ▁Pan ama ▁Province . ▁There ▁is ▁a ▁well ▁marked ▁road ▁leading ▁to ▁Cer ro ▁Az ul ▁from ▁the ▁ 2 4 ▁de ▁D ici embre ▁town ▁of ▁the ▁Pan ama ▁District ▁of ▁Pan ama ▁City . ▁The ▁mountains ▁reach ▁an ▁alt itude ▁of ▁ 9 5 0 ▁meters ▁( C er ro ▁J efe ). ▁Cer ro ▁Az ul ▁includes ▁several ▁villages ▁including ▁Ran cho ▁Ca fe , ▁Bu ena ▁V ista , ▁Las ▁V istas , ▁Las ▁N ub es ▁and ▁Los ▁Alt os . ▁There ▁is ▁a ▁lake ▁on ▁the ▁main ▁route ▁to ▁Cer ro ▁Az ul ▁where ▁all ig ators ▁have ▁been ▁sp otted . ▁The ▁climate ▁of ▁Cer ro ▁Az ul ▁is ▁pretty ▁cool ▁and ▁it ▁is ▁a ▁preferred ▁week end ▁retre at ▁for ▁wealth y ▁city ▁dwell ers