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QUALIFICATIONS OF PALMER, GROTH & PIETKA, INC. <br />Palmer, Groth & Pietlca was established in 1978 as a Partnership, and Incorporated in 1993. <br />Our primary goal is to serve our clients in an effective and timely manner by preparing appraisai <br />and feasibility reports which can be relied upon for decision-maldng purposes by our clients. <br />Our reports utilize current analytical tools and recognized appraisal methods. The members of <br />our fum adhere to the Code of Ethics established by the Appraisal Institute, and strive to <br />maintain a high level of professional integrity. Services are provided throughout ttie United <br />States with local offices in Portland, Oregon; Sacramento, California; Seattle, Tacoma, and <br />Vancouver, Washington. <br />Professional Services <br />Our fum offers a wide range of services in the evaluation of real estate: <br />Real Estate Appraisals: Valuation estimates on all types of properties including <br />residential, commercial, and industrial. <br />Machinery and <br />Equipment Appraisals: Valuations of all types of industrial and commercial <br />equipment for 5nancing, insurance, litigation, properly <br />taxation, fixed asset accounting, federal income taxation, <br />and other sp~cial studies. <br />Consultation: Analysis of real estate regarding values, site development <br />potential, marloet standard versus competitive edge ameni- <br />ties, market conditions, etc.. <br />Court Testimony: <br />Professional opinions as expert witnesses regarding the <br />valuation of real estate. <br />Properiy Tax Analysis: Representa.tion before government agencies regarding ad <br />valorem taxes, including preliminary value consultation, <br />appraisals and Board of Equalization presentations. <br />PAL11~R, GROTII & P[ETKA, INC. <br />