RE: Direct Fire with range exceeding 12
4th Ed 8.34 Town Hexes
Normally units or leaders spot from ground level. However, when spotting from a town hex (not a village) treat the town as being 20 meters higher than the terrain it sits on. So, if a town is located in a hex on a 20-meter elevation line, then treat it as 40 meters in elevation for purposes of LOS and spotting range. A town at zero elevation counts as 20 meters in elevation for spotting. The added elevation is for spotting only, never for firing. But an artillery or mortar unit can spot for its own fire using the higher elevation (9.1). N.B. Section 8 is spotting in general, not specific to BF or DF or AT.
The reference to (9.1) would seem to be of limited utility here since it deals with leaders spotting for bombardment fire.
The 150mm IG IS an artillery unit with a DF value.
10.0 Direct Fire Activated units may use their Direct Fire values to fire on hexes containing spotted enemy units within range. Direct Fire affects all enemy units in the target hex.
Thus it would seem that a 150mm IG (an artillery unit) firing from a town can spot for (and use) its own (direct) fire using the higher (town) elevation to spot units.
Sed contra: an AT/tank in a town could not use its extended AT range ability (11.3) to fire/attack at ranges 12+ by virtue of 8.34 as they are not artillery units.
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