It looks like an Ortega valve top, but I've never seen one stacked like that.
What does it control?
Its the Spa/Pool selector valve.
How many ports total does it have?
Can you make out anything written on the valve handle, top or body?
I think you are correct, A Mark Urban Company is stamped on cover plate. Will Google and look for info. Thx
It's a good valve with a very clever design. They say that you can turn it with both pumps running. In my opinion, their big drawback was that the valves were crazy expensive.
Since the company is out of business, I would think that parts would be unavailable unless someone bought the assets an continued to make and sell the valves.
What is the reason for tearing into the valve? James is right it is a Mark Urban valve. He made them himself using his own design. Usually the ones that are stacked our for sharing a heater. You can google his name w/pool valves and get some pictures, but i don't believe parts are available