PROFESSIONAL QUALIFICATIONS OF STEVE FENTRISS, SRA State Licenses ? Florida State-Certified General Real Estate Appraiser # RZ1964 ? Florida Real Estate Broker No. 0352883 ? Georgia Certified General Real Property Appraiser No. 245677 Designations & Certifications SRA, Appraisal Institute, 1991 – Present ? Completed Appraisal Institute Litigation Professional Development Program, 2012 ? APPRAISER I, II, III & IV Certifications, Georgia Department of Revenue, 2001 – 2008 ? CFE (Certified Florida Evaluator), Florida Department of Revenue, 1999 – 2001 ? RM (Residential Member), American Institute of Real Estate Appraisers, 1988 – 1991 ? CA-R (Certified Appraiser – Residential), American Association of Certified Appraisers, 1982 – 1988 ? Georgia Approved Ad Valorem Tax Appeal Hearing Officer, 2011 – Present Scholastic B.A. In Organizational Management, Cum Laude, Warner Southern College, Lake Wales, FL Appraisal Courses Appraisal Institute And Predecessor Organizations (AI) Course 1A1, Real Estate Appraisal Principles, 1980 ? Course 8-2, Residential Valuation, 1980 ? Course 2-3, Standards of Professional Practices, 1982 & 1990 ? Course 201, Principles of Income Property Appraising, 1991 ? Course 300GR, Real Estate Finance, Statistics & Valuation Modeling, 2008 ? Course 310, Basic Income Capitalization, 1993 ? Course 320, General Applications, 1994 ? Course 400-I / I400, 7 Hour National USPAP Update, 2004, 2006, 2008, 2009, 2012 ? Course 410, Standards of Professional Practice, Part A, 1994 ? Course 420, Standards of Professional Practice, Part B, 1994 ? Course 420-OL, Business Practices & Ethics, 2007 ? Course 430 Standards of Professional Practice, Part C, 1999 ? Course 430BDM, Appraisal Curriculum Overview – 2 Day General, 2010 ? Course 510, Advanced Income Capitalization, 2004 ? Course 520, Highest & Best Use and Market Analysis, 2006 ? Course 530, Advanced Sales Comparison & Cost Approaches, 2002 ? Course 700GRE, The Appraiser as an Expert Witness: Preparation & Testimony, 2012 ? Course 705GRE, Litigation Appraising: Specialized Topics and Applications ? Course 715GRE, Condemnation Appraising: Principles and Applications, 2012 ? Course 831, The Uniform Appraisal Dataset From Fannie Mae And Freddie Mac, 2011 ? Course N420DM, Business Practices & Ethics, 2011? Course R-32604, Florida Law Class, 2008, 2010, 2012 ? Course R-32570, Florida Supervisory Appraiser Class, 2008, 2010 Georgia Department of Revenue (GADOR) Course I, Certification for Assessors, 2001 ? Course VI, Management Development Program for Assessors and Appraisers, 2002 ? Hearing Officer Training Course, 2011 International Association of Assessing Officers (IAAO) Course 101, Fundamentals of Real Property Appraisal, 1997 ? Course 300, Fundamentals of Mass Appraisal, 1997 ? Course 311, Residential Modeling Concepts, 1999 Seminars, Workshops & Continuing Education Taxation and the Private Forest Landowner, 2010 (University of GA Warnell School of Forestry and Natural Resources and the Georgia Forestry Commission) ? FHA & The Appraisal Process, 2008 (Appraisal Institute) ? Exempt Properties Workshop, 2007, (Georgia Dept. of Revenue) ? Specialized Assessments Workshop, 2007, (Georgia Dept of Revenue) ? Current Ad Valorem Edicts and Trends, 2006 (Georgia Dept. of Revenue) ? Professionals Guide to the URAR, 2005 (Appraisal Institute) ? Seven & ½ Hours Various Appraisal Topics, 2005 (Alaska IAAO International Conference) ? Rural Land Valuation/Taxation Conference, 2005 (University of Georgia) ? Florida State Law for Real Estate Appraisers, 2004 (Appraisal Institute) ? Conservation Easement Seminars, 2002 & 2005, (Georgia Land Trust) ? Florida Thirty Hour Appraiser Continuing Education, 1996 & 2002 ? Georgia Fourteen Hour Appraiser Continuing Education, 2002 ? USPAP Updates/Appraiser Continuing Education, 1994, 1998 & 2000 (Appraisal Institute/FL Association of Realtors) ? Personnel Issues for Supervisors, 1997 (Florida Association of Counties Trust) ? Florida Department of Revenue Special Master Training, 1995 ? Basic Arbitrator Training, 1992, (American Arbitration Association) ? Advanced Arbitrator Training, 1992 (American Arbitration Association) ? Hotel/Motel Valuation, 1992 (Appraisal Institute) ? Tangible Personal Property Seminars/Workshops, 1991 -1993 (IAAO) ? Farm Appraisal Seminar, 1989 (American Association of Certified Appraisers) ? Residential Cost Seminar, 1989 (Marshal & Swift Cost Service) ? Computer Seminar, 1987 (American Association of Certified Appraisers) ? Report Writing Seminar, 1987 (Appraisal Institute) ? FNMA Seminar, 1986 (Appraisal Institute) ? ERC Seminars, 1985 & 1988 (Employee Relocation Council) Appraisal Experience Prepared and Reviewed Fee Appraisals on Single Family Homes, Condominiums, Income Producing Properties, Commercial Buildings and Vacant Land ? Reviewed Appraisals For B & C Lending ? Developed Statistically Modeled Valuations for Land, Base Rates for Buildings and Depreciation Schedules for Computer Assisted Mass Appraisal Systems ? Defended an In-Depth Audit of the Putnam County (FL) Tax Roll by The Florida Department of Revenue ? Represented the Glynn County (GA) Tax Assessors Office during Georgia Department of Audits of the 2002, 2003, 2004, 2005 and 2006 Tax Digests ? Re-valued More Than 600 High End Residential Properties On Sea Island for the 2002 Glynn County (GA) Tax Digest (31561 was the 3rd most expensive U.S. zip code at the time) ? Supervised the Setting of Residential Leasehold Values on Jekyll Island for the 2003 Glynn County (GA) Tax Digest ? Developed Base Rates and Models for Some 5,000 Small Tract, Large Tract, Rural, Agricultural and Timberland Parcels for the 2005 Glynn County (GA) Tax Digest ? Defended Tax Assessment Appeals Before Value Adjustment and Equalization Boards Expert Witness / Court Testimony Experience Value Adjustment Board (FL) ? Boards of Equalization (GA) ? Arbitration Hearings (GA)? Domestic Relations Court, Orange County, FL ? Ninth Judicial Circuit Court, Orlando, FL ? United States District Court for the Southern District of Georgia ? Superior Court of McIntosh County, GA Committee & Panel Experience Association County Commissioners of Georgia/Georgia Forestry Association Tax Group, 2006-2007 ? St Simons Island Greenprint Advisory Committee (GA), 2003 -2004 ? St Simons Land Trust, Land Management Committee (GA), 2002 -2003 ? Glynn County (GA) Board of Commissioners, Records Retention Committee, 2001 – 2002 ? Appraisal Institute, Regional Ethics & Counseling Panel, 1992 -1994 ? DeLand & West Volusia Association of Realtors (FL), Political Affairs Committee, 1988 ? Lake County Association of Realtors (FL), Computer Users Group, 1988 ? Greater Orlando Association of Realtors, Professional Standards Committee, 1983 -1987 ? Greater Orlando Association of Realtors, Political Affairs Committee, 1982 -1983 Dispute Resolution Experience Special Master for the Volusia County (FL) Value Adjustment Board, 1989 – 1996 & 1998 ? Special Master for the Seminole County (FL) Value Adjustment Board, 1991 – 1993 ? Special Master for the Brevard County (FL) Value Adjustment Board, 1993, 1995 & 1996 ? Panel Member for the American Arbitration Association, 1992 -1994 ? Mediation Participant in Tax Appeal Litigation Cases (GA), 2010 & 2011 Employment History Property Tax Consultant, 2008 to Present ? Deputy Chief Property Appraiser, Glynn County (GA), 2001 – 2008 ? Exemptions Supervisor, Seminole County (FL) Property Appraiser, 1998 – 2001 ? Director of Real Property Assessments, Putnam County (FL) Property Appraiser, 1997 – 1998 ? Independent Fee Appraiser, Central Florida, 1987 – 1996 ? Staff Appraiser/Trainer/Review Appraiser/Officer, Thomas H. Overstreet, Inc., Winter Park, FL, 1981 -1987 Papers & Publications Research Paper: "Why Taxpayers Appeal Property Tax Assessments" – Third Party Presentation to the Governor's Task Force on Ad Valorem Taxation (Florida), 1996 ? Research Paper: "Georgia Timberland: A Case for Existing Use Property Tax Appraisals", Published in Georgia Forestry Today, September/October, 2006 Noteworthy Accomplishments Conceptualized and Developed Prototype Form Titled "Uniform Addendum for Value Adjustment Board Decisions", Orlando, FL, 1994 ? Graduate of the 2001/2002 Leadership Glynn Program (GA) ? Participated as a Panel Member in a 4 hour Continuing Education Seminar for the East Coast FL Chapter of the Appraisal Institute, Altamonte Springs, FL, 2010 ? Developed and Presented a 3 Hour Ad Valorem Taxation Workshop For Forester/Logger Continuing Education Offered Through The University of Georgia Warnell School Of Forestry and Natural Resources, Statesboro, GA, 2011 ? Co-developed and Presented a 1 Hour Continuing Education Program for The Georgia Society of Certified Public Accountants, Brunswick, GA, 2011 ? Developed and Presented a Component of a 3 Hour Continuing Education (ICLE) Workshop at The Georgia Bar Association, Atlanta, GA, 2012