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Serve. Prov. Asesoramiento Municipals (SEAM) C/ Av. All Due, 25, 5 Planta 12004 Castellón Telex. 96435.98.90/91/92/94/95/96; Fax 96435.98.93 Email: sepam@dipcas.es 13 MemoriaSEPAM2013M E M O R I
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M E M O stands for Memorandum. It is a written record or communication.
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