go home clients

Our clients since the formation of Almy, Gloudemans & Jacobs in 1991, in chronological
order, include:

International Association of Assessing Officers. 1991-1992. Assist the Research and
Technical Services Department conduct reviews of the Wyandotte County, Kansas,
Appraiser's Office and the Sedgwick County, Kansas, Appraiser's Office. Develop a
prototype manual for an ad valorem property tax in Poland.

Mr. David Wheelock, Executive Director, IAAO, 130 East Randolph Street, Chicago,
Illinois 60601; telephone: 1-312-419-6120.
Peoria County, Illinois, Supervisor of Assessments. 1991. Conduct a needs analysis
and develop an automation plan for the county's property tax assessment system;
assist in CAMA software selection.
Mr. Paul Chamberlain, Supervisor of Assessments, Peoria County, Courthouse, Room
301, 324 Main Street, Peoria, Illinois 61602; telephone: 1-309-672-6910.
Washington Attorney General=s Office. 1991-1992. Assistance with ratio studies and
discrimination claims filed by the railroad and airline companies.

Mr. Cameron Comfort, Assistant Attorney General, 415 General Admin. Bldg, P.O. Box 40123,
Olympia, Washington 9850; telephone: 1-360-664-7429.
Tennessee Office of the Attorney General. 1991-1992 and 1996-1997. Consulting and expert
witness assistance with railroad and airline litigation.

Mr. James Creecy, Chief Special Counsel, Cordell Hull Bldg, Nashville, Tennessee 37243;
telephone:. 1-615-741-3491.
Iowa Department of Revenue. 1991-1992. Expert witness assistance with ratio studies and
railroad litigation.

Mr. Richard Stadley, Ratio Study Supervisor, Hoover Bldg, Des Moines, IA 50319.
1-515-281-4040.

Shelby County (Memphis), Tennessee, Assessor. 1989-1993. Provide management
assistance on reappraisal and implementation of a new CAMA system. Develop
market and income models for apartment and commercial properties.
Mr. Harold Sterling, Assessor, Shelby County, 160 North Mid America Mall, 4th Floor,
Memphis, Tennessee 38103; telephone: 1-901-576-4202.
Cook County, Illinois, Assessor. 1990 to present. Assist the County Assessor develop
a strategic plan. Provide ongoing implementation assistance in data needs analysis,
residential mass appraisal modeling, communicating mass appraisal models using the
base home approach, computerization generally, and policy initiatives. Evaluate the
states ratio studies.
Mr. James Houlihan, Assessor of Cook County, 118 North Clark Street, Chicago, Illinois
60602; telephone: 1-312-443-5300.
Washtenaw County, Michigan, Equalization Department. 1992. Provide training in
using generic statistical software (SPSS) in ratio studies.
Mr. Ramon Patel, Equalization Director, Washtenaw County, P.O. Box 8645, Ann Arbor,
Michigan 48107.
Illinois Property Assessment Institute. 1992. Write materials for a revised and
expanded basic course (B-100), incorporating the duties of assessment personnel and
reflecting IAAO's Property Appraisal and Assessment Administration.
Mr. Michael W. Ireland, Executive Director, Illinois Property Assessment Institute,
200 West Front Street, Bloomington, Illinois 61701; telephone: 1-309-828-6016.
Florida Department of Revenue, Ad Valorem Tax Division. 1992 to present. Review the
in-depth (appraisal ratio) study process for monitoring county assessment performance
and develop an alternative sales ratio methodology, based on supporting independent
sales ratio studies. Provide implementation assistance. Develop a procedure audit
manual.
Mr. John Everton, Director, Ad Valorem Tax Division, Florida Department of Revenue,
325 John Knox Road, Building K, Tallahassee, Florida 32303; telephone: 1-904-488-9483.
Saskatchewan Assessment Management Agency and the Cities of Moose Jaw, Prince
Albert, Regina, and Saskatoon. 1992. Conduct a comprehensive evaluation of the
reassessment program in process, including its conformity with accepted principles, the
status of its implementation, the accuracy of values through sales ratio studies, taxation issues
to control tax shifts, and future enhancements to the appraisal system.
Mr. Murray Cooney, Chief Executive Officer, Saskatchewan Assessment Management
Agency, 2201 11th Avenue, Suite 200, Regina, Saskatchewan S4P 0J8;
telephone: 1-306-924-8000.
Jackson & Kelly. 1992-1993. Assist with resolution of a reappraisal contract dispute.
Mr. Blane Michael, Jackson & Kelly, Attorneys at Law, P.O. Box 553, Charleston,
West Virginia 25322; telephone: 1-304-340-1000.
Organization for Economic Cooperation and Development. 1992 to date. Develop training materials
and provide training in valuation and property taxation to officials from ex-communist countries in
training centers in Ankara, Beijing, Budapest, Copenhagen, and Vienna. Provide technical assistance
and training in Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, the Slovak Republic, and Slovenia.

Jeffrey Owens, Head, Fiscal Affairs, Organization for Economic Cooperation and Development, 2, rue
André Pascal, 75775 Paris Cedex 16, France; telephone: +33 1 45 24 9108.
Kent County, Delaware, Board of Assessment. 1993. Review assessment standards and
operations and develop a reassessment plan, including enhancement of CAMA system
and training of appraisal staff.
Mr. Thomas M. Golder, Secretary, Kent County Board of Assessment, 414 Federal
Street, Dover, Delaware 19901; telephone: 1-302-736-2150.
City of Portsmouth, New Hampshire. 1993. Evaluate proposals for a revaluation and
installation of a CAMA system.
Mr. Thaddeus Jankowski, Director of Finance, City of Portsmouth, 1 Junkins Avenue,
Portsmouth, New Hampshire 03801; telephone: 1-603-431-2006.
International City/County Management Association. 1993-1998. Provide technical assistance
and training in property taxation, valuation, computer-assisted mass appraisal, and cadastral
record systems to the Ministry of State Revenues and the State Committee of Real Property
Cadastre in the Republic of Armenia.

Steven Anlian, telephone: +3742 52 88 93.
Massachusetts Department of Revenue, Division of Local Services. 1993. Evaluate the
state's PC-based computer-assisted mass appraisal system and implementation
program.
Chief, Bureau of Local Assessment, 100 Cambridge Street, Room 304N, Boston,
Massachusetts 02114; telephone: 1-617-727-2300.
Henry County, Georgia. 1993-94. Expert witness assistance in an assessment discrimination claim.
Mr. Ernest D. Blount, Blount & Cash, P.O. Box 427, Stockbridge, Georgia 30281. 1-404-474-2085.
Johnson County, Kansas, Appraiser. 1993 to present. Assist with sales ratio software
development and valuation modeling.
Mr. Paul A. Welcome, Appraiser, Johnson County, 111 South Cherry Street, 2nd Floor,
Olathe, Kansas 66061-3441; telephone: 1-913-764-8484, extension 06140.
Brevard County, Florida, Property Appraiser. 1993 to present. Assist with CAMA
system design and valuation modeling.
Mr. Jim Ford, Property Appraiser, Brevard County, County Courthouse, 5th Floor,
Titusville, Florida 32781; telephone: 1-407-264-6705.
New Castle County, Delaware, Assessment Division. 1994-1995. Review current
assessment practices and develop a reassessment plan incorporating a state-of-the-art
CAMA system.
Mr. Albert Valiante, Assessment Division, New Castle County, 800 N. French Street,
Wilmington, Delaware 19801; telephone: 1-302-571-7598.
Deloitte & Touche. 1994. As a subcontractor, assist in an evaluation of the assessment
appeals process in the City of Winnipeg, Manitoba.
Mr. Jean-Paul Gobiel, Partner, Deloitte & Touche, 360 Main Street, Suite 2200,
Winnipeg, Manitoba R3C 3Z3; telephone: 1-204-942-0051.
Connecticut Office of Policy and Management. 1994 and 1997. Develop a request for
proposals (RFP) for a CAMA system and a statewide revaluation. Develop performance
based testing standards for municipal revaluations.
Mr. Frederick Chmura, Office of Policy and Management, P.O. Box 341441, 450 Capitol
Avenue, Hartford, Connecticut 06134-1441; telephone: 1-860-418-6231.
City of Winnipeg, Manitoba, Assessment Department. 1994-Present. Help develop a
CAMA system RFP, help select a vendor, help with planning and carrying out
revaluation activities, and assist in value defense.
Brian Moore, City Assessor, City of Winnipeg, 65 Garry Street, 3rd Floor, Winnipeg,
Manitoba R3C 4K4; telephone: 204-986-2951. Charlie Colatruglio, Reappraisal Manager:
1-204-986-2936.
Nebraska Department of Revenue. 1994. Evaluate sales ratio study performance
standards and procedures of the Nebraska State Board of Equalization and Assessment
and recommend improvements.
Mr. Dennis Donner, Property Tax Administrator, Nebraska Department of Revenue, P.O.
Box 94818, Lincoln, Nebraska 68509; telephone: 1-402-471-5986.
New York State Division of Equalization and Assessment. 1994. Provide consultation
and testimony in State Board hearings.
General Counsel, New York State Division of Equalization and Assessment, 16 Sheridan
Avenue, Albany, New York 12210-1714; telephone: 1-518-474-6753.
Kentucky Revenue Cabinet. 1994-1995. Evaluate certification and equalization process
of the Department of Property Taxation and recommend improvements. Evaluate county
property valuation administrator salaries and staffing.
Jim Livers, Deputy Secretary, Kentucky Revenue Cabinet, 200 Fair Oaks Lane, Frankfort,
Kentucky 40620; telephone: 1-502-564-7824.
Indiana Civil Liberties Union. 1994-1995. Assist with a challenge of the
constitutionality of Indiana's "true tax value" standard of valuation.
Executive Director, Indiana Civil Liberties Union, 1031 East Washington, Indianapolis,
Indiana 46202-3952; telephone: 1-317-635-4059.
Oregon Department of Revenue. 1994-1996. Assist with litigation and the development
of a statewide sales ratio study.
Ms. Marilyn Harbor, Attorney, Oregon Department of Justice, 1162 Court Street NE,
Salem, Oregon 97310; telephone: 1-503-278-4620.
West Virginia Department of Tax and Revenue. 1994 to present. Assist with litigation,
ratio studies, and other statistical matters.

Ms Katherine Schultz, Senior Deputy Attorney General, 1900 Kanawha Blvd E, State Capitol.
Room W435, Charleston, West Virginia 25305; telephone: 1-304-558-2522.

Mr. Jerry Knight, Director, Property Tax Division, West Virginia Department of Tax and Revenue,
1124 Smith Street, Greenbrooke Bldg, Charleston, West Virginia 25328; telephone: 1-304-558-8556.

Douglas County, Colorado. 1995-1999. Training and assistance with modeling and time trends.

Ms. Nicki Hoy, Douglas County Assessor, 100 Third Street, Castle Rock, Colorado 80104;
telephone: 1-303-660-7355.
Minnesota Department of Revenue. 1995. Review sales ratio study program.
Mr. Leonard F. Peterson, Supervisor, Sales Ratio Unit, Property Tax Division,
Minnesota Department of Revenue, 10 River Park Plaza, St. Paul, Minnesota 55146-3340;
telephone: 1-612-297-2166.
Lancaster County, Pennsylvania, Board of Assessment Appeals. 1995. Review
reappraisal.
Mr. Leo Grasser, Director of Assessments, Lancaster County, 50 North Duke Street,
Lancaster, Pennsylvania 17608-3480; telephone: 1-717-299-8381.
Town of Greenwich, Connecticut, Board of Estimate and Taxation. 1995 and 1998.
Review assessment and collection functions. Assist with litigation.
Mr. Robert Morgan, Comptroller, Town of Greenwich, Town Hall, 101 Fieldpoint Road,
Greenwich, Connecticut 06830; telephone: 1-203-662-7720.
Republic of Trinidad and Tobago. 1995-1996. Almy, Gloudemans & Jacobs, as a member
of a joint venture, helped design and test a system of property taxation based on
improved capital (market) value.
Permanent Secretary, Ministry of Planning and Development, Eric Williams Finance
Building, Level 14, Independence Square, Port-of-Spain, Trinidad; telephone:
1-809-624-1149.
E. Jeannie Navarro & Associates. 1995 to present. Assistance with equalization cases and issues.

E. Jeannie Navarro, 1410 W. 6^th Street, Austin, Texas 78702; phone: 512-477-6255.
Kavoussi & Associates. 1995 to present. Assistance with equalization cases and issues.

Rastam Kavoussi, President, Kavoussi & Associates, Tenth Floor - Tower Life Bldg, San Antonio,
Texas 78205; telephone: 1-210-225-6410.
National Economic Research Associates, Inc. 1995-1998. Provide on-site technical direction and
assistance under contract with the National Economic Research Associates, Inc, (NERA), in conjunction
with the Center for Financial Engineering in Development (CFED), the Urban Institute, and Georgia
State University in market value-based property tax system development and demonstration projects for
the Russian Federation in multiple cities (principally Novgorod and Tver) and later in the Novgorod oblast.

Orion Yeandel and Hugh Winn, USAID-Moscow.
State of Rhode Island. 1996. Review assessment practices in the state.
Mr. James Savage, Supervisor, Tax Equalization Section, Office of Municipal Affairs,
Department of Administration, One Capitol Hill, Providence, Rhode Island 02908-5873;
telephone: 1-401-222-2885.
Public Service Company of New Hampshire. 1996-1997. Assistance with assessment
issues in litigation.
Mr. Leonard Gerzon, Public Service Company of New Hampshire, 1000 Elm Street, P.O.
Box 330, Manchester, New Hampshire 03195; telephone: 1-603-634-2435.
Washington Department of Revenue. 1996. Develop and conduct a one-day seminar
on self-evaluation of assessment practices.
Mr. William N. Rice, Assistant Director, Department of Revenue, Property Tax Division,
P.O. Box 47471, 6004 Capitol Boulevard, Olympia, Washington 98504-7471;
telephone: 1-360-753-5503
SPSS, Inc. 1996. Write a "white paper" on "More Defensible Values with Statistics."
Ms. Kay Drucker, Senior Account Representative, SPSSBI, SPSS, Inc., 233 South
Wacker, 11th Floor, Chicago, Illinois 60606-6307; telephone: 1-312-651-3613.
Government of Bermuda, Ministry of Finance. 1996-1997. Review system of property
taxation.
Mr. Peter Hardy, Financial Secretary, Ministry of Finance, 30 Parliament Street,
Hamilton HM 12, Bermuda; telephone: 1-441-295-5151
Mississippi State Tax Commission. 1996-2000. Assist with ratio study design and litigation.

Mr. Robert Megginson, Director, Property Tax Bureau, Mississippi State Tax Commission, P.O. Box
960, Jackson, Mississippi 39205; telephone: 1-601-923-7636.
Hernando County, Florida. 1997. Provide expert witness assistance in an assessment equalization suit.

Mr. Gaylord Wood, Wood & Stuart, 304 SW 12^th Street, Ft. Lauderdale, FL 3315 ; 1-954-463-4040.
New York State Office of Real Property Services. 1997 and 1999. Review equalization
procedures. Study methods for developing trends in real property values.
Mr. Thomas G. Griffen, Executive Director; Mr. Robert W. Zandri, Principal RPS
Specialist (equalization project coordinator); and Mr. David Williams (trending project
coordinator), New York State Office of Real Property Services, 16 Sheridan Avenue,
Albany, New York 12210-2714; Telephone: 1-518-474-5711.
Alberta Municipal Affairs, Assessment Services Branch. 1997 to present. Evaluate the
preparedness of the Cities of Calgary and Edmonton to produce high quality mass
appraisal reassessments in 1998 for taxation in 1999. Review audit and equalization
process. Assist with implementation of our recommendations. Review a draft
assessment manual for the Assessment Valuation Steering Committee.
Mr. Steve White, Executive Director, Assessment Services Branch, Alberta Municipal
Affairs, 15th Floor, Commerce Place, 10155 102 Street, Edmonton, Alberta, T5J 4L4;
telephone: 1-780-422-1377.
Saskatchewan Assessment Management Agency. 1996 to present. Help develop a
quality assurance program for a province-wide reappraisal, including training in
computer-assisted mass appraisal.
Mr. Bryan Hebb, Chief Executive Officer, Saskatchewan Assessment Management
Agency, 1600 - 1920 Broad Street, Regina, Saskatchewan S4P 2H8;
telephone: 1-306-924-8000.
Jefferson County, Colorado. 1996 to present. CAMA systems design, modeling, time
trend analysis, and training.
Mr. Tom Adams, Deputy Assessor, 100 Jefferson County Parkway, Golden, CO 80429;
telephone: 1-303-271-8667.
Ontario Property Assessment Corporation. 1996 to present. Provide training, mass
appraisal model building, and implementation assistance in a province-wide revaluation.
Mr. Larry Hummel, Director of Appraisal Services; Mr. Ken Bertrandt, CAMA Manager;
and Mr. Joe Krempke, Residential Manager, Ontario Property Assessment Corporation,
Muskoka, Ontario; telephone: 1-905-433-5717.
Arizona Department of Revenue, Property Valuation and Equalization Division. 1997
to present. Provide training and assist with CAMA systems and valuation modeling.
Mr. Steve Partridge, Deputy Director; Ms. Cheryl Murry-Leyba, Standards
Administrator; Mr. Steve Barney, Supervisor of Locally Assessed Property. 1600 W.
Monroe, Phoenix, AZ; telephone: 1-602-542-3529.
City of Edmonton, Alberta. 1997 to present. Help with preparations for a revaluation,
including planning, staffing, training, mass appraisal model building, and computer
system requirements.
Ms. Kathy Williams, City Assessor; Ms Meryl Whittaker, Executive Assistant/Solicitor,
Corporate Services, City of Edmonton, Chancery Hall, 3 Sir Winton Churchill Square,
Edmonton, Alberta T5J 2C3; telephone: 1-780-459-1625.
Oklahoma Tax Commission. 1997 to present. Review equalization and performance
audit procedures. Assist with making improvements in procedures.
Mr. Jeffrey Spelman, Director, Ad Valorem Division, Oklahoma Tax Commission, 2501
Lincoln Boulevard, Oklahoma City, Oklahoma 73194; telephone: 1-405-521-3178.
David M. Griffiths & Associates, Ltd. 1997. Develop a prototype organizational design
for the Centro de Recaudiciones de Ingresos Municipales (CRIM) of the
Commonwealth of Puerto Rico.
Mr. John Johns, Senior Manager, David M. Griffiths & Associates, Ltd., 1633
Bayshore Highway, Suite 380, Burlingame, California 94010-1515;
telephone: 1-650-259-1200.
Institute of Iowa Certified Assessors. 1997. SPSS Modeling Workshop.
Mr. Dave Ellis, Calhoun County Assessor, Rockwell, IA; telephone: 1-712-297-7500.
City of St. Albert. 1997. Review and recommendations re CAMA system.
City Assessor (then Paul Boutin), 5 St. Ann Street, St. Albert, Alberta T8N 3Z9;
telephone: 1-403-460-2394.
Pierce County, Washington. 1997. Litigation assistance in an assessment appeal case.
Mr. William Bergsten, McGavick Graves, Attorneys at Law, P.O. Box 1317, Tacoma,
Washington 98401-1317; telephone: 1-263-627-1181.
Pima County, Arizona. 1997-present. Litigation and modeling assistance.
Mr. Rick Lyons, Assessor, 115 N. Church Ave., Tucson 85701;
telephone: 1-520-740-8639.
Barents Group. 1997. Assist with fiscal and tax reform project in the Republic of Georgia.

Mr. Fran Greaney, Barents Group, 2001 M Street, NW., Washington, D.C. 20036;
telephone: 1-202-467-3825.
Assessment Department, City of Calgary, Alberta. 1997 to present. Assist with
valuation modeling. Develop case problems to test competencies in valuation.
Mr. Ian McClung, City Assessor, Assessment Department, City of Calgary, P.O. Box
2100, Postal Station M, Calgary, Alberta T2P 2M5; telephone: 1-403-268-4430.
Orange County Florida, Property Appraiser's Office. 1994, 1998. Provide training and
assist with litigation concerning a computer-assisted mass appraisal system.
Ms. Becky Vose, Vose & Blau, Attorneys at Law, 2705 W. Fairbanks Avenue, Winter
Park, Florida 32789; telephone: 1-403-645-3735.
Nova Scotia Department of Municipal Affairs. 1998-1999. Conduct workshops on mass
appraisal and SPSS model building.
Ms. Ann Joseph, Operations Officer, 1601 Lower Water Street, PO Box 216, Halifax, NS
B3J 2M4; telephone: 1-403-268-4430.
Vermont Division of Property Valuation and Review. 1998 to present. Evaluate
equalization procedures. Assist with litigation.
Ms. Theresa Knight, Chief of Operations, Vermont Division of Property Valuation and
Review, 109 State Street, Montpelier, Vermont 05609; telephone: 1-802-828-5860.
International Access Corporation / International Land Systems, Inc. 1999. Assessment of the
current system of property taxation in the Commonwealth of the Bahamas in conjunction with the
development of the Bahamas National Geographic Information System.

Mr. Peter Rabley, President, International Land Systems, Inc., 9525 Georgia Avenue, Suite 205,
Silver Spring, Maryland 20910-1439; telephone: 1 301 587 7531.
Erie County, Pennsylvania. 1999. Assist in carrying out a court-ordered revaluation.
Kenneth Chestek, Solicitor, Kingston, Kubinski, Negri & Schonthaler, The Gideon Ball
House, 135 East Sixth Street, Erie, Pennsylvania 16501; telephone: 1-814 455 7612.
City of Two Rivers, Wisconsin. 1999. Modeling assistance.
Mr. Mark Ziegler, Assessor. 1717 E. Park Street, Two Rivers, WI 54241;
telephone: 1-920-793-2765.
New Hampshire Equalization Coalition. 1999 to present. Assist a coalition of New
Hampshire municipalities prepare for litigation challenging the State of New
Hampshire's equalization procedures and practices.
Mr. Thaddeus Jankowski, Director of Finance, City of Portsmouth, 1 Junkins Avenue,
Portsmouth, New Hampshire 03801; telephone: 1-603-431-2006.
Wyoming Department of Revenue. 1999. Evaluate the state's existing CAMA systems.
Jim Felton, Supervisor, Locally Assessed Property, Ad Valorem Tax Division, Wyoming
Department of Revenue, Herschler Building, 2 West 122 West 25th Street, Cheyenne,
Wyoming 82002-0110; telephone: 1-307-777-5335.
Confidential Private Client. 1999 to present. Assess accuracy of appraised values of
commercial and industrial property in selected large local assessment jurisdictions.
American Civil Liberties Union. 1999-2000. Assist in a challenge to a county's
assessment practices, under which the county had not had a reassessment since 1938.
William D. Siegel, Siegel, Fenchel & Peddy, P.C., 400 Garden City Plaza, Suite 100,
Garden City, New York 11530; telephone: 1-516-294-8880
International Association of Assessing Officers (IAAO). 2000. Summarize the
responses to the 1999 survey of state and provincial property tax policies and
administrative practices.
Mr. David Wheelock, Executive Director, IAAO, 130 East Randolph Street, Chicago,
Illinois 60601; telephone: 1-312-419-6120.
District of Columbia, Office of Real Property Taxes. 2000. Develop SPSS sales ratio software
and assist with assessment equity analysis.

Mr. William H. Riley, Director, Director of Real Property Assessments, 941 N. Capitol Street, NE,
Washington, DC 20002; telephone: 202-727-6447.
Idaho State Tax Commission. 2000. Make a performance evaluation of the
Commission's property tax functions, including general supervision, ratio studies and
equalization, computing and mapping support to counties, and central assessment of
railroads and utilities.
Mr. Gregory Cade, Acting Administrator, County Support Division, Idaho State Tax
Commission, P.O. Box 36, 800 Park Boulevard, Plaza IV, Boise, Idaho 83722-0036,
Telephone: 1-208-334-3362.
Douglas County, Nebraska. 2000. Assistance with time trending and equalization.

Mr. Len Buckwalter, Chief Deputy Assessor, Omaha-Douglas Civic Ctr, 1819 Farnam Street,
Omaha, Nebraska 444-7060; telephone: 1-402-444-6742.
El Paso Central Appraisal District. 2000 to present. Assistance with commercial appeals and
assessment discrimination claims.

Mr. Joseph Longoria, Perdue, Brandon, Fielder, Collins & Mott, 2600 Citadel Plaza Dr., Suite 500,
Houston, Texas 77008; telephone: 1-713-862-1860.
Republic of Slovenia, Ministry of Finance. 2000- Assist in the development of a
modern real estate tax and valuation system as part of a World Bank financed real
estate registration modernization project.
Mr. Igor Bevc, Head of the Subproject E 'Real Estate Tax and Valuation Development,'
Department for Taxes and Customs, Zupanciceva 3, 1502 Ljubljana, Slovenia;
telephone: 386-61-178-5263.
Lincoln Institute of Land Policy. 2000 to present. Conduct research into land models and assist
in valuation seminars.

Mr. James Brown, President and CEO, Lincoln Institute of Land Policy, 113 Brattle Street, Cambridge,
Massachusetts 02138-3400; telephone: 1-617-661-3016.
Rhode Island, Department of Administration, Office of Municipal Affairs.
Ongoing. Review equalization study procedures.
Mr. James Savage, Supervisor, Tax Equalization Section, Office of Municipal Affairs,
Department of Administration, One Capitol Hill, Providence,
Rhode Island 02908-5873; telephone: 1-401-222-2867.