july 2021 | volume 19 | number 6 what’s a nuclear power

JULY 2021 | VOLUME 19 | NUMBER 6

INSIDE

Whatrsquos a nuclearpower plant worth

bull THE LATEST ON THE 2021 ANNUAL CONFERENCE CHICAGO IS OPEN FOR BUSINESS | 18 bull IAAO RELEASES STRATEGIC PLAN THE NEW PLAN OUTLINES GOALS FOR THE NEXT FEW YEARS | 31

A publication of IAAO on appraisal and appraisal management within the property assessment industry

lsquoYou say we have to assess the only nuclear power plant in our state OK hellip So how do we proceedrsquo

| page 8

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JULY 2021 Fair+Equitable 1

DIVISIONS

16 IAAO Absolute Member News Calendars Jobs etc

22 KNOWLEDGE AREA Friends of the IAAO Paul V Corusy Library Trustrsquos Words with Assessors game is underway

COLUMNS

2 OVERVIEW IAAO President Greg McHenry

4 INSIGHTS National and international news

6 LEGAL TRENDS Hawaiian county issues new exemption for long-term rental residences


+ Contents

BUILDING A CULTURE OF DIVERSITYTo help employers combat these problems SHRMrsquos Blue Ribbon Commission on Racial Equity released a report that offers steps workplaces can take right now to improve DEI

14THE APPRENTICESHIPThe path from apprentice to journeyman to master craftsman is one which is well-worn and well-known The US Department of Labor has many such programs for many of these trades

26

ASSESSING A NUCLEAR POWER PLANT FOR THE FIRST mdash AND LIKELY THE LAST mdash TIME8

The statements made or opinions expressed by au-thors in Fair+Equitable do not necessarily represent a policy position of the International Association of Assessing Officers

Fair+Equitable is published 10 times a year by the International Association of Assessing Officers 314 W 10th Street Kansas City Missouri 64105-1616 Subscrip-tion rate for members is included in annual dues Send address changes to Membership Department International Association of Assessing Officers 314 W 10th Street Kansas City Missouri 64105-1616 Send correspon-dence to the address above

IAAOORG

2 Fair+Equitable JULY 2021

fter a year of wondering when our lives might return to ldquonormalrdquo I believe we are finally getting close and Irsquom pleased to say that IAAO opened registration in late May

for the 2021 IAAO Annual Conference ldquoEmbracing Changerdquo which will take place Aug 29 to Sept 1 at the Hyatt Regency Chicago hotel

IAAO explored options to host the conference virtually but with the continued drop in COVID-19 numbers and the announcement by the city of Chica-go that it is now fully open we can offer an in-person networking conference For attendees traveling to the Windy City as of June 1 no states remain on the cityrsquos restrictive list requiring a vaccination or a neg-ative COVID test result We also plan to offer a virtual component for those who cannot attend in person However reaction by members has been very positive to an in-person event with a conference survey in May indicating that 75 of respondents would attend in person

While IAAOrsquos virtual 2020 Annual Conference was

very successful I am looking forward to connecting in Chicago at the premier platform to share success-es discover best practices and learn the latest re-search in the field of property assessment and as the preeminent resource in mass appraisal More than 70 sessions will be offered at the in-person confer-ence covering myriad topics including Appraising Property Collecting and Maintaining Property Data Developing and Managing Cadastral Data Leading and Managing the Assessment Office Managing Complaints and Appeals Managing Public Relations and Communications Oversight and Compliance Re-view Working within the Legal Framework Exhibitor Solutions and Future Trends

Full details including session titles times and speakers are available on the conference pages on the IAAO website In-person attendees will have the opportunity to earn up to 13 credit hours from the 70 sessions 12 preselected credit hours will be available to virtual attendees via the livestream Check the conference FAQ page for more information

+ OVERVIEW

GREG McHENRY AASIAAO President

While IAAOrsquos virtual 2020 Annual Conference was very successful I am looking forward to connecting in Chicago at premier platform to share successes discover best practices and learn the latest research in the field of property assessment

A priority of the 2021 IAAO Diversity and Inclusion Task Force is the collection of demographic data to develop a comprehensive picture of the IAAO membership in terms of race ethnicity gender national and global location jurisdiction makeup and other criteria characteristics

A

PRESIDENTGREG McHENRY AAS presidentiaaoorg PRESIDENT-ELECTL WADE PATTERSON presidentelectiaaoorg VICE PRESIDENTPATRICK ALESANDRINI CAE RES vicepresidentiaaoorg IMMEDIATE PAST-PRESIDENTAMY RASMUSSEN RES AAS FIAAO pastpresidentiaaoorg BOARD OF DIRECTORSBRIAN GAY briangayiaaoorgDAVID HARPER AAS davidharperiaaoorgWILLIAM HEALEY RES williamhealeyiaaoorgG CECIL JACKSON JR RES AAS ceciljacksoniaaoorgDINAH L KILGORE dinahkilgoreiaaoorgMARCY MARTIN AAS marcymartiniaaoorgDAVID BRIAN SANFORD CAE davidsanfordiaaoorgTERRY TAYLOR CAE RES AAS terrytayloriaaoorgDONNA VANDERVRIES CAE AAS PPS donnavandervriesiaaoorgWILLIAM BIRKLE AAS williambirkleiaaoorg EXECUTIVE DIRECTORDEBRA McGUIRE MBA IOM CAE mcguireiaaoorg

EDITORIAL REVIEW BOARDLAUREEN BIRDSALL CAE ESQ LARRY J CLARK CAE MARGIE CUSACK FIAAO LISA HOBART CAE PPS FIAAO KERRY LEICHTMAN JOSH MYERS HEATHER POORE AAS RES JEFF SPELMAN CAE JOAN YOUNGMAN ESQ PUBLICATIONS MANAGERKEITH ROBISON robisoniaaoorg EDITORPAULA SOUTHERLAND southerlandpaulagmailcom SUBSCRIPTIONSSubscriptions to Fair+Equitable are complimentary for members of the International Association of Assessing Officers For information on becoming a member contact the Membership Director at 816-701-8100 or membershipiaaoorg Further information is also available at IAAOorg ADVERTISINGFor display advertisements download individual advertising contracts at IAAOorg in the publications menu Advertisements appearing in Fair+Equitable are paid and do not imply endorsement by IAAO of the products or services advertised EDITORIAL SUBMISSIONSSend a Word file of your manuscript to Keith Robison robisoniaaoorg A letter stating that the paper has neither been published nor is under consideration elsewhere must accompany the submission REPRINTSWritten permission must be obtained for reproduction or use of contents HEADQUARTERSInternational Association of Assessing Officers314 W 10th Street Kansas City Missouri 64105-1616 USA 816-701-8100 800-616-4226816-701-8149 (fax)

IAAOorg

MAGAZINE OF THE INTERNATIONAL ASSOCIATION OF ASSESSING OFFICERS


Online registration is available or forms are available to download for both the in-person conference and the virtual component which will include access to a select number of education sessions networking opportunities exhibitorssponsors and more I am very encour-aged by all the good news and look forward to seeing everyone in Chicago

New strategic plan drives IAAO

While the conference is a key fo-cus the IAAO Board recently approved updates to our strategic plan which was developed earlier this year by our Stra-tegic Planning Task Force The plan was submitted to the Board and a revised version was approved following input from many stakeholders and extensive discussions

The plan includes a proposed amend-ed mission statement which must be approved by IAAO members in accor-dance with our bylaws The plan and mission statement outline that the association and its objectives focus on IAAO as a global community of diverse mass appraisal professionals advancing fair and equitable property apprais-al assessment administration and property tax policy through professional development research standards and technical assistance The revised state-ment will be part of the ballot during

the annual election in November follow-ing the required exposure period which closed on June 4

Diversity and inclusivity an IAAO priority

A priority of the 2021 IAAO Diversity and Inclusion Task Force is the collec-tion of demographic data to develop a comprehensive picture of the IAAO membership in terms of race ethnicity gender national and global location jurisdiction makeup and other criteria characteristics

Beginning June 1 IAAO asked mem-bers to update their profiles in the IAAO database Getting a better idea of who we are will help us develop better pro-grams to address ALL members Nearly 600 members have already updated their information and are entered for a chance to win one of several $50 gift cards donated by Tyler Technologies to be given during several drawings this summer

IAAO isnrsquot unique in this effort Other groups are conducting similar surveys The Appraisal Foundation of which IAAO is a founding member recently re-leased the results of a survey of industry participants including IAAO members More details are in this issue (page 17) I hope you will assist IAAO in this effort and log in to our website to update your profile


+ iNSIGHTS

COMPILED BY KEITH ROBISON

Fostering Trust between Taxpayers and Government with ArcGISreg HubSM

ArcGISreg HubSM is a cloud-based software as a service (SaaS) solution that empowers government organizations of all sizes to

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bull Deliver self-service apps and maps for questions that once required an in-person visit

bull Improve public and government access to property information

Modernize how you deliver property information to your community

Visit goesricomHub-EPVto download your free e-book

Copyright copy 2021 Esri All rights reserved

fair-equitable-ads-land-records-epv-updateindd 1fair-equitable-ads-land-records-epv-updateindd 1 61521 1251 PM61521 1251 PM

TENNESSEE

Judge orders Nashville property tax relief referendum canceled

A Davidson County judge has ruled that a July 27 referendum election on six proposed changes to Nashvillersquos Metro Charter ndash including one that would reduce property taxes ndash will not happen

The ruling which stated that four of the amendments are ldquodefective in formrdquo is still subject to appeal

The referendum called the Nashville Taxpayer Protection Act is the second version of a similar referendum pro-posed by a group called 4 Good Govern-ment led by local lawyer Jim Roberts

ldquoAs I am attorney I am limited as to what I can say about the Courtrsquos opin-ionrdquo Roberts posted on social media

ldquo(I) sincerely hope it will be prompt-ly appealed and reversed No doubt the mayor and his pro-tax allies are rejoic-ing today that 430000 citizens were denied the right to vote It saves him the effort of ordering police dogs and firehoses to the polls on Election Day to intimidate voters

ldquoWe will not give up trying to save Nashville from this fiscally irresponsible government hellip The fight is not over helliprdquo

The referendum proposed to cap property tax rates and increases change the recall procedures for public officials end lifetime benefits for public officials and make increases subject to referen-dum require Nashville to go to refer-endum to transfer public property and make professional sports teams forfeit property if they choose to leave the city

After the group gathered more than 12000 signatures to petition for the ref-erendum the Davidson County election commissioners voted to put the referen-dum up for election in July But that vote was challenged in court by Davidson County and the city of Nashville

The referendum was in response to a 34 property tax increase in 2020 Both referendums proposed to roll back that increase The most recent version would prevent the city from increasing taxes more than 3 without a voter referen-dum| wwwmurfreesboropostcom

NEW YORK

New York state OKs lsquodark storersquo legislation to protect taxpayers

A ldquodark storerdquo bill that establish-es clear and unambiguous guidelines for assessors to use when formulating assessments has passed the New York Legislature

The ZebrowskiGaughran bill is in response to the proliferation of the use of the ldquodark storerdquo strategy by busi-nesses particularly big box retailers in New York State

The legislation would require that properties selected as comparable for an assessment be similar in use size lo-cation and other characteristics These standards are used by assessors to for-mulate assessments and placing them into law will provide guidance for courts evaluating competing assessments

ldquoWhen big corporations skirt their taxes through high-paid attorneys homeowners and small businesses foot the bill The dark store theory threatens our tax base by allowing big business-es to exploit the assessment challenge process by comparing the current use of a business to vacant properties The argument that vibrant businesses should be valued as if they are closed is incomprehensiblerdquo Assemblyman Zebrowski said

ldquoThis legislation will provide clear guidance to assessors using the compa-rable sales income capitalization or cost method to address current ambiguity in State lawrdquo Sen Gaughran said| wwwrocklandreportcom

WISCONSIN

Push is on to eliminate Wisconsin business property tax

A bipartisan push to end a tax Wis-consin businesses pay on property that has long been targeted for elimination gained momentum in late June even as Democratic Gov Tony Evers remained silent on whether he would sign or veto the bill

Republicans proposed eliminating the tax and included $202 million in the state budget proposal to reimburse local governments for the lost revenue

Democratic Sen Jon Erpenbach joined with Republicans on the budget com-mittee in voting to eliminate the tax

Democrats who voted against it said they were concerned that the $202 million would be held by the budget committee rather than returned to local governments

Both the budget and a standalone bill to end the tax were expected to come before the legislature this week| The Associated Press

COLORADO

Colorado ends tax breaks for big businesses and the wealthy

Colorado changed its tax code with a few signatures from Gov Jared Polis in late June

Gone are some tax breaks for wealthy Coloradans and the large insurance and oil and gas sectors among other busi-nesses Here to stay at least for a couple of years are $200 million in property tax cuts

HB21-1311 and HB21-1312 are intended to tax higher earners and companies more than lower earners while also helping small businesses and working families

HB21-1311 reduces tax credits for people who make at least $400000 by capping deductions at $30000 for indi-viduals and $60000 for joint filers

HB21-1312 will remove tax breaks for certain industries including large insurance companies coal oil and gas industries and large retailers that generate at least $1 million a month in sales

The new law also requires companies to have a minimum amount of their total domestic workforce located in the state to get certain tax credits

And as a means of helping small businesses lawmakers increased the business personal property tax exemp-tion to $50000

| canoncitydailyrecordcom














BY SANDRA PATTERSON

+ Legal Trends

A man who bought his siblingsrsquo shares of the California fami-ly home they all inherited found

himself with a much higher tax bill as a result

The California Court of Appeal ruled that when the house held in trust was first transferred to the estate it quali-fied as an exempt parent-child transfer but the subsequent sale of shares to one of the heirs constituted a change of ownership

The brother argued that the transac-tion among siblings was an extension of the original parent-child transfer

The courtrsquos change-of-ownership ruling caused a reset of the homersquos base-year value from $157731 to $962673

In this case a couple put their home in a revocable trust that the wifersquos chil-dren would inherit When the surviving spouse died the home transferred to an irrevocable trust with each of the 13 sib-lings holding equal shares At first the heirs couldnrsquot decide what to do with the property so they rented it out Each sibling was entitled to an equal share of the rent payments which were deposit-ed into the trust bank account After five years one brother took out a loan to buy his siblingsrsquo interest in the property

The court explained that a change of

ownership occurs when a trust transi-tions from a revocable to an irrevocable trust This transformation takes place when the trust creator dies At that point the ownership of the home trans-ferred from the couple to the children

This change is considered an exempt parent-child transfer the court said because the economic benefit of the property was now vested with the chil-dren Even though the trust held legal title the trust beneficiaries held the equitable title

The change of ownership to the brother did not qualify for exemption the court said because it was essentially a sibling-to-sibling sale One broth-er through his purchase changed the ownership of the 1213ths (or 923) of the property that made up his siblingsrsquo share It does not matter that the deed was turned over by the trust because the siblings were the equitable owners

The court also rejected the theory that the two sales could be viewed as ldquostep transactionsrdquo in which a series of transfers are required to arrive at the intended change of ownership

The event that culminated in the par-ent-child transfer did not occur when the deed was transferred out of the trust or when the brother took possession of the home the court said It happened

when the beneficial ownership of the trust assets was first transferred from the couple to their heirs

The court remarked that in these circumstances how sales are structured can make a difference between an ex-empt transfer and an ownership change that triggers a value reset

The trust had the authority to dis-tribute divided or undivided interests in the property and to adjust the values accordingly the court said It could have partitioned the property and ldquosoldrdquo it to settle any shares

The trust could have taken out a loan the court said which it also was au-thorized to do to equalize the siblingsrsquo interests in the property

However if any of the siblings ob-tained a loan for the same purpose it would be considered a payment for the other beneficiariesrsquo interests in the property This would make it a transfer between siblings rather than a transfer between parent and child and it would no longer qualify for a parent-child exclusion the court said

Here one brother gave cash to the trust to make an outright purchase of the property from his siblings the court said(Bohnett v County of Santa Barbara Court of Appeal of the State of California Second Appellate District B303520 January 19 2021)

Heirrsquos buyout of siblingsrsquo interest in family-home trust qualifies as a change of ownership


A Minnesota taxpayerrsquos attempt to bar the county from substituting expert witnesses in an assessment

appeal has failed The Minnesota Tax Court allowed the

substitution even though it was after the disclosure deadline because the circumstances necessitating the change were beyond the countyrsquos control Also switching expert witnesses would not harm the taxpayer in the appeal the court found

The countyrsquos original expert left her appraiser job in the assessorrsquos office for a position in the private sector She said she was no longer willing to testify as the countyrsquos expert because it would create a conflict with her current em-ployment

The county enlisted another expert from the assessorrsquos office to testify at trial The county assured that the new witness would use the original expertrsquos already submitted appraisal for his own testimony In addition the county offered the taxpayer the opportunity to question the substitute expert even though the discovery deadline had passed

The taxpayer argued that no substi-tution should be permitted because the original expert was not really unavail-able to testify She could always be served with a subpoena the taxpayer claimed

The county stated that if it were not allowed to have a substitute witness it would be left with no appraisal and thus no expert testimony

The court said that changes after the submission deadline should be allowed only for good cause and that the county had met that standard

The county wasnrsquot asking for a new expert due to its negligence in preparing for trial the court said It wasnrsquot at-tempting to postpone other deadlines or push back the trial date Rather it was seeking the change because its expert witness decided to take another job after

the submission deadline mdash a situation it didnrsquot create

The court said it was unreasonable to demand the county subpoena her testi-mony She was selected as the countyrsquos expert based on her employment at the assessorrsquos office the court said and the county had already offered another ex-pert appraiser from the assessorrsquos office to take her place

Moreover allowing the substitution doesnrsquot harm the taxpayer the court said It doesnrsquot delay the taxpayerrsquos trial or interfere with scheduling deadlines The appraisal the county will rely on is the same one the taxpayer has seen

In addition the taxpayer has been given the opportunity to conduct dis-covery regarding the new witnessrsquos testimony the court said The county voluntarily offered this access even though the taxpayer chose not to depose the countyrsquos original expert or seek information beyond the appraisal work file(JMIR Marquette Hotel LLC v County of Hennepin Minnesota Tax Court No 27-CV-18-7401 Order Granting Motion to Amend Scheduling Order December 22 2020 )

Court County can change employee experts after witness list has been filed

Hawaiian county issues new exemption for long-term rental residences

The Maui Hawaii county gov-ernment is offering a property tax benefit to owners who lease

their houses or condos as long-term rentals

The measure was the result of a county legislative study that looked for ways tax policy could be used to address the islandrsquos shortage of rental units for permanent resi-dents

Long-term rentals are defined in the ordinance as leases with the same tenant for 12 consecutive months or longer To qualify there must be a signed lease

A long-term rental can be as small as a room in a home if it meets all the criteria

Residences that already qualify for a homestead exemption can receive an additional $100000 exemption with a long-term rental

The property will continue to be classified as owner-occupied

Properties without a home-stead exemption are eligible for a $200000 exemption These homes are assigned to the new classifica-tion of long-term rental and also receive a special tax rate

Owners can obtain long-term rental exemptions for multiple rent-al units as long as they are located on separate parcels

If part of a long-term rental prop-erty is used for commercial pur-poses the residential portion is still eligible for the exemption

However if an owner mixes long-term rental units with vacation rentals in the same residence the property is no longer eligible for the tax benefit

The exemption goes into effect with the tax year beginning July 1 2022(County of Maui Hawaii Ordinance 5159 and 5160 enacted December 4 2020)

Half-lifesup2The saga of assessing a nuclear power plant in Iowabull BY JERRY W WITT AAS RES AND CALEB T HOWARD RES


In Iowa all utilities are assessed by the Iowa Department of Rev-enue until they stop producing energy

At that point it is the responsibil-ity of the local assessor to value the property

This story started long before we were born and it will end long after we are gone You might say that we are right in the middle of this story-book the part where a new chapter has been turned the halfway point of whatrsquos to come

It has taken us 50 years to get to this chapter and it will take at least another 60 years to turn the last page

EducationIt was time for us to get educated

about nuclear power plants

We didnrsquot know there would be so much information about the subject readily available online Surely there

has to be some national security involved here But so far we havenrsquot been contacted by FBI or put under surveillance (as far as we know)

The worldrsquos first self-sustaining controlled nuclear chain reaction took place on Dec 2 1942 under the bleachers of the football stadium at the University of Chicago

This event has actually been re-created in Lego stop-motion an-imation and is posted on YouTube It is quite funny and is less than three minutes long

The first commercial nuclear power plant in the US began selling electricity in 1957

As of May 2021 there were 93 operating nuclear reactors at 55 nu-clear power plants in 28 US states

Yes if you did the math some plants have more than one reactor The term power plant refers to an entire nuclear facility

The reactor is where nuclear

fission heats water to produce steam and spin large turbines that generate electricity A few plants in the US have three reactors and throughout the world there are some sites that have as many as eight

There were also 17 reactors in var-ious stages of decommissioning

Nuclear energy has also provid-ed around 20 of total annual US electricity generation since 1990

In 2016 a reactor in Tennessee became the first new reactor to come online since 1996

In 2012 the Nuclear Regulato-ry Commission voted to approve two new reactors in Georgia These reactors are expected to come online between 2021 and 2022

The beginningThe time was the late 1960s You

could buy a new house for around $15000 and a new car could set you back around $3000

ldquoYou say we have to assess the only nuclear power plant in our state OK

hellip So how do we proceedrdquo

Some would say that the 1960s was a decade of extremes

Everything from putting a man on the moon the Vietnam War protests that spread like wildfire across the country the assassinations of Martin Luther King Jr and Bobby Kennedy to the Summer of Love in 1967 and Wood-stock in 1969 where the Grateful Dead Creedence Clearwater Revival Sha Na Na Janis Joplin the Who and Jimi Hen-drix all played at the same venue

Itrsquos a decade that will be remembered for eternity

And letrsquos not forget Jimi Hendrix playing the Star-Spangled Banner at Woodstock where his rendition just might be the best way to describe what was happening in this country during that era

Just like Jimirsquos rendition of the na-tional anthem through all the noise you get glimpses of familiarity mixed in with the unknowns of the future

It was during this time in March of 1967 that Iowa Electric authorized a study for future electric generation

That study would determine whether a mega-generating station would be fired by coal or nuclear energy At the time nuclear energy was new and un-known and people were skeptical

A year and half later in November of 1968 the Iowa Electric Light amp Power Co (Now Alliant Energy) the Central

Iowa Power Cooperative and the Corn Belt Power Cooperative applied for a license with the Atomic Energy Commission that would place a nuclear plant near the small town of Palo in Linn County

This would be the first and only nu-clear power plant constructed in Iowa

With the permit filed work began on the plant in June 1970 with an estimated cost of around $250 million about $17 billion in todayrsquos money Construction costs eventually went over budget by $50 million

Reactor testing began in March of 1974 commercial operations did not start until almost a year later on Feb 1 1975

Although it was licensed for 1658 MWt plant operations were restricted to 1593 MWt until 1985 when plant modifications were completed to use the full licensed capacity (MWt refers to thermal power produced)

Over the years additional plant mod-ifications have been made to increase productivity to 1912 MWt

Several disasters have helped shaped the look of the plant as it sits today Three Mile Island (1979) Chernobyl (1986) Sept 11 (2001) and Fukushima (2011)

The Three Mile Island nuclear plantrsquos partial meltdown led to increased per-sonnel training increases in staffing and more emergency planning

The accident at the Chernobyl nuclear power plant in what is now Ukraine heightened awareness of the need to improve the legal framework governing the safe uses of nuclear energy Nu-

merous international legal instruments were subsequently adopted

The Sept 11 2001 attacks prompted a large upgrade in nuclear-plant security across the United States

The Fukushima earthquake and resulting nuclear accident led to the de-velopment of an additional way to vent hydrogen from the reactor

Each of these disasters resulted in improvements of all reactors in the US and millions of dollars in upgrades

Moving forward Upon receiving the initial phone call

from a representative of the company that owns and operates the plant we knew this would be interesting

They said they would be decom-missioning the plant next year which meant we would need to assess it local-ly rather than the state

Itrsquos the only nuclear plant in Iowa and we had no idea how to compare it to others

Some of the great resources we used were IAAO Connect the US Energy Information Administration website and the US Nuclear Regulatory Commission website We also took a tour with the plant manager

Quite honestly we didnrsquot think we would get a response from plant offi-cials but we were pleasantly surprised Five people responded and all gave great information These people were from throughout the US and one was from Australia

Their information ranged from a breakdown of pricing for a decommis-sioned plant to the details of a previous


court case to advice on how to approach valuation

It was nice to know that we were not the first and only ones dealing with this issue

Letrsquos take a step back againOriginally the Duane Arnold Energy

Center in Palo Iowa was scheduled to go offline after 40 years

Duane Arnold went to work for Iowa Electric Light and Power Company in 1946 At the time of his death in 1983 he was chairman of the board and CEO of the company Arnold was commit-ted to nuclear energy and oversaw the construction and opening in 1974 of the plant that bears his name

In December 2010 the Nuclear Reg-ulatory Commission granted the plant a 20-year extension license so it could produce electricity until 2034

So that sounds great no need for

our office to place a value on the proper-ty until then

WRONG As always things change Econom-

ics change and new technology drives change Nothing is ever set in stone

In July 2018 NextEra Energy Resourc-es and Alliant Energy agreed to short-en their power purchase agreement making the expected closure date late October 2020

Alliant stated that closing the plant years early would save its customers $300 million in energy costs over those years

With new technologies like solar and wind receiving government subsi-dies why would anyone want the large overhead of running a nuclear plant when you can build solar arrays or wind turbines that have far less maintenance cost

The tourOn Oct 24 2019 we met with Michael

Davis the plant licensing manager as well as representatives from NextEra Energy Resources Joseph Esposito and Casey Tomasiak

We discussed what our responsibili-ties were and how we planned to move forward with the valuation for the 2021 assessment

The 2021 assessment is based upon how the property sits as of Jan 1 2021

Before even getting to the plant we filled out paperwork for background checks

At the security building we entered through metal detectors that are similar to airport scanners

Our first stop was the control room We were told it hasnrsquot changed much since the original date of construc-tion and had many flashing lights and buttons

We held our breath so we wouldnrsquot disturb any switch or particle of dust and accidentally set off the wrong switch or an alarm

After the control room we made our way to the reactor building There was another scanner to go through to gain access

This building has negative pressure to keep any radiation from escaping the building

We were able to see the reactor area from the basement all the way to the fifth floor which has the opening for the reactor The walls of the reactor are 4-to 5-feet thick at its thinnest point with 100-ton craneway that spans along the ceiling

The reactor is filled with water and has a cooling pool next to it with a nar-row gate to move spent rods out of the reactor

The water is to contain radiation from escaping All of the nuclear material that this plant has ever used is still on-site with most of it in the cooling pool

We were able to walk near the pool which had a yellow rope around it to show the danger area

The rods themselves are 12 feet long and about the diameter of your pinky finger They are contained in five-inch square metal bundles


Security outposts surround the re-actor building There are two layers of razor wire around the reactor building plus two rows of concrete barriers and several sniper towers

Outside of the heavily secured area many accessory buildings are scattered across the property

These include buildings for equip-mentmaintenance trailers for con-tractors buildings for pumps that move large quantities of water room for radiated waste security quarters and turbines

The towers outside the interior fenc-ing are used to cool the heated water that creates the steam that turns the turbines and generates the electricity

Other structures outside the interior fencing include an office a training area with a replica of the control room many storage buildings a receiving ware-house a training area for guards and several utility sheds

A large open field near the main office is where the spent fuel rods are stored in dry cask containers

These containers are lined up and above ground They are built out of specially formulated concrete can with-stand an airplane crashing into them

The extremely heavy containers (with a cost that ranges from $800000 to $2 million) are full of sensors

They sit on highly engineered slabs and both are built to last for at least 60 years There are 30 of these casks on-site with at least another 30 to be added later

To say that the tour construction materials security measures and con-cern for the safety of employees and the general public were impressive would be an understatement

It was truly an inspection that we will never forget

The derechoFast forward to Aug 10 2020 hellip What

is a derecho Well glad you askedThe word ldquoderechordquo was coined by

in 1888 by Gustavus Hinrichs who was earlier a physics professor at the Uni-versity of Iowa

Basically a derecho is a hurricane over land Yes A hurricane in Iowa in August In the middle of a pandemic

What seemed to be a normal August storm in eastern Iowa turned out to be a natural disaster few had witnessed before

Peak wind gusts in Cedar Rapids were estimated at 140 mph with measured wind speeds in Atkins Iowa at 126 mph

Over 95 of the residents in Linn County lost power for multiple days half of the tree canopy was lost and curfews were put in place

Almost every structure within 75 square miles of Cedar Rapids was damaged Over a thousand homes were deemed too unsafe to occupy

How does a GE BWR-4 nuclear reactor hold up against an inland hurricane

Well good actually At the time of the storm the unit was operating at 82 power

The plant was operating both its standby generators soon after the event They noted on-site damage but the re-actor building was intact


However the cooling towers received significant damage and after a thorough evaluation it was found that replacing the towers before the previously sched-uled decommissioning on Oct 30 2020 was not feasible

Even though the plant was shut down earlier than expected the date of value that it was first locally assessed is Jan 1 2021

What is decommissioning

There are three decommissioning strategies DECON SAFSTOR and EN-TOMB

DECON is immediately dismantling all portions of the facility containing radioactive contaminants and removing them from the site

SAFSTOR is a deferred dismantling that involves maintaining and monitor-ing the radioactive decay

ENTOMB is permanently encasing the radioactive contaminants on-site in structurally sound material such as concrete

So far no nuclear plants have used

the ENTOMB option Some will use a combination of the first two

NextEra Energy Resources has cho-sen the SAFSTOR strategy where the plant is dismantled at least 50 years in the future Decommissioning must be completed within 60 years of the plant ceasing operations

There are also a few private compa-nies that will take over the decommis-sioning process from the owners of the power plants

Valuation difficulties There are multiple difficulties with

coming up with valuation on a decom-missioned plant

There are no sales data availableIt is the only one in Iowa it canrsquot

be re-purposed (at least for another 60 years) and there are contaminated buildings on the property

A local community college and the county showed interest in some of the buildings but the owner of the prop-erty has to maintain responsibility for everything that happens on the site so thatrsquos not possible

There is no income being generated The cost approach is the only viable op-tion and as far as we know there are no cost manuals for nuclear power plants

Iowa code requires us to value prop-erty according to its present use and not according to Highest and Best Use

What would be the use on this site as decommissioned Storage and security of spent fuel rods

Future of the siteWhile the future of the site has yet

to be determined there is speculation that the owner may invest in renewable energy at the site

The infrastructure is already in place to distribute large amounts of electrici-ty so this makes perfect sense

ConclusionWhat have we learned throughout this

processMore than we ever thought we would

know about nuclear power plants thatrsquos for sure

Never in a million years did we think

that we would be standing in a nucle-ar reactor building just feet away from radioactive fuel rods

Not once did it cross our minds when we started at Linn County that we would have to list and value a decommissioned nuclear plant

We learned that if there is ever a question and a need for additional information we can rely on the IAAO community to help and answer ques-tions Not every organization is as lucky to have such a great community to work with

We have also been fortunate enough to work with the property owners and managers of NextEra Energy Resources They are open-minded and always help-ful when information is needed

Ultimately we at the Assessorrsquos Office here in Linn County have to be fair and equitable with the values we place on properties We have to do our due diligence to make sure that the values represent a fair market value for the property

The hardest part in this equation though was what is a decommissioned nuclear plant worth What value do we put on it

Assessment notices are mailed by April 1 in Iowa

We did not have a final value on this property at the time of our deadline for this article

We are just a couple of middle-aged assessors in our own half-lives esti-mating the half-life of a property that began its chapter in the late 1960s and wonrsquot be fully decommissioned until around 2080

JERRY W WITT AAS RES is the Linn County Iowa Assessor

CALEB T HOWARD RES is the Linn County Iowa Deputy Assessor

DerechoWith the hot and humid weather

that comes with summer in the Midwest the threat of a rare type of severe thunderstorm called a derecho also looms

A derecho (pronounced (deh-REY-cho) is a widespread long-lived wind storm that is associated with a band of rapidly moving showers or thunderstorms

Although a derecho can produce destruction similar to tornadoes the damage typically is directed in one direction along a relatively straight swath As a result the term ldquostraight-line wind damagerdquo some-times is used to describe derecho damage By definition if the wind damage swath extends more than 240 miles and includes wind gusts of at least 58 mph then the event may be classified as a derecho

mdash Weathergov

HowardWitt



BY RASHEEDA CHILDRESSASSOCIATIONS NOW

W hile the push to increase diversity equity and inclu-sion in offices has picked up steam in the past year DEI

work has been around for decades without creating sustained improvement

Recognizing this the Society for Human Resource Management recently released several reports to quantify the importance of DEI and help employers improve DEI at their workplaces

ldquoThe Cost of Racial Injusticerdquo [PDF] estimated that employee absenteeism due to anxiety worry stress or frustration stemming from experiencing or witnessing unfair treatment based on race or ethnicity

may have cost US businesses up to $54 billion in the past year

To help employers combat these prob-lems SHRMrsquos Blue Ribbon Commission (BRC) on Racial Equity released a re-port that offers steps workplaces can take right now to improve DEI

The BRC report included these six recommendations redefine your culture and values practice inclusive hiring and promotion have open dialogue about taboo topics invest capital in social impact funds and corporate social responsibility programs market to those who have been ignored and rebuild your enterprise to be a force for good

According to SHRM Chief Knowledge Officer Alexander Alonso PhD SHRM-SCP the steps in the report can be taken in

any orderldquoI think the

key first step for anyone mdash no matter how you are going about this and no matter what your culture looks like mdash is you should assess what it is that your current state isrdquo he said ldquoThen chart a course for how you want to get to your new staterdquo

Part of this should include understand-ing how an organization currently works

ldquoIn the world of change management wersquove seen that change requires not just a

Building a culture of diversity and inclusion empathy in the workplace

Alonso


change in the ways that we are looking to accomplish things or create new products but it also speaks to changing the way that people accomplish thingsrdquo Alonso said

ldquoThe easiest way to do that is by under-standing how it is that people within the organization go about getting stuff donerdquo

While the BRC report noted the six steps are something organizations can start right now Alonso said substantive change takes time

ldquoItrsquos hard to put a time stamp on this kind of stuffrdquo he said

ldquoIf you are looking at a significant amount of change really thinking about where that change comes from you are talking about an effort that is much more lengthyrdquo

Building that change requires change at all levels of the organization Alonso sug-gested having staff at all levels contribute to developing the guiding principles the organization is going to operate under

ldquoSo itrsquos not dependent upon a leader the leader is just one contributor in how we do thatrdquo Alonso said

ldquoThe second piece mdash and this is really

important for people managers in particu-lar for hiring managers mdash is to hire people that we know will be culturally aligned In other words people who will fit the culture we need to be successful as an organiza-tionrdquo

Hiring talent that aligns with the orga-nizational values will help maintain the culture as new hires are with the program rather than resistant to it

Empathy is part of the formula

An additional component that helps improve DEI at an organization is empathy Another SHRM report ldquoEmpathy DEampIrsquos Missing Piecerdquo [PDF] noted that 97 of employees believe empathy is essential to a healthy workplace culture and that low empathy organizations have a lot of turnover and struggle to promote DEI

ldquoOne of the things we are seeing is that there are five elements that are absolute-ly critical when it comes to making your culture empatheticrdquo Alonso said

ldquoThey range from providing a sense of belonging to really understanding how it is that your organization manages conflicts and resolves themrdquo

With a good culture of empathy an or-ganization can flourish and avoid toxicity

ldquoPeople are seeing more clearly every day now that we need to strip away this notion of toxicity in our cultures and make culture that is not just inclusive but empa-theticrdquo Alonso said

This article originally appeared on AssociationsNowcom Reprinted with permis-sion Copyright ASAE The Center for Associa-tion Leadership (June 2021) Washington DC

RASHEEDA CHILDRESS is a senior editor at Associations Now She covers money and business


+ iaao absolute

The update is part of a campaign by the IAAO Diversity and Inclusion Task Force to collect membership demographic data

Nearly 600 members have up-dated their member profiles as part of a demographic data collection campaign and the

first two recipients of a $50 gift card have been selected from among individ-uals updating their information

The profile update is part of the demographics campaign by the IAAO Diversity and Inclusion Task Force to develop a comprehensive picture of IAAOrsquos membership in terms of race ethnicity gender national and glob-al location jurisdiction makeup and other criteria

The campaign started June 1 with a notice asking members to update their profile by logging into the IAAO site to update their profiles which will include more member detail than collected in previous years

This information will be used to assess IAAOrsquos current membership makeup and highlight the diversity of the associationrsquos global community

As part of the campaign the task force is giving away $50 gift cards provided by Tyler Technologies to participants biweekly from June 15 through Aug 24 then twice during the conference (for one virtual and one in-person attendee)

James C Labish RES with the Kootenai County Idaho Assessorrsquos Office was the June 15 recipient and

Richard Conti Assessor with City of Taunton Maine was the June 29 recip-ient

Profile updates are the focus of the Diversity and Inclusion Task Force After the Annual Conference the task force will send a short OfficeCommu-nity Survey to each membership office to gain better insight into the diverse natures of the organizations and com-munities IAAO members live and work in A member-wide survey will follow featuring a short Diversity and Inclu-sion Temperature Check Survey

These surveys will give IAAO a bet-ter idea of individual professionalin-dustry experiences related to diversity equity and inclusion and for those interested in volunteering with IAAO to help further this initiative an oppor-tunity to share their interests

First gifts awarded to members updating their IAAO profiles


Early results from IAAOrsquos recent demographic campaign shows members are more diverse in terms of gender but are com-

parable in some areas with other in-dustry groups according to a review of industry demographic surveys

In addition to the IAAO demo-graphic campaign this spring IAAO members and others in the assess-ment industry participated in an Ap-praisal Foundation survey focusing on gathering diversity-related demo-graphic data and opinions

The Appraisal Foundation plans to use its survey to look for better insights about the demographics of todayrsquos appraiser community and to promote public trust in the appraisal profession

More than 4700 people complet-ed The Appraisal Foundation survey which took place in April

The survey did not identify the segment of the industry that re-spondents were from other than on a question on the type of appraisal credential held by respondents

Less than 5 reported having a ldquodesignatedcredentialed Mass AppraisalAssessorrdquo About 80 re-ported being a Certified Residential Real Property Appraiser Certified General Real Property Appraiser or designatedcredentialed Personal Property appraiser

Separately information from a 2019 Appraisal Institute fact sheet on the US valuation profession has been included in several national news stories regard-ing the demographics of appraisers

and is comparable to the IAAO and TAF surveys

As of late June more than 600 mem-bers had updated their IAAO profile to answer existing and new questions in a number of demographic areas

IAAO profile results collected to date show 53 of respondents iden-tifying as male and 47 as female

The TAF survey showed 635 were male and 324 were female while the AI results reported 777 were male and 213 were female

All three industry reports showed a majority of respondents were over age 50 with more than 55 of IAAO members being over 50 664 of re-spondents in the TAF study being 55 or older and 708 of the AI respon-dents being 51 or older

Of IAAO members 9 were 35 or under 425 of the TAF respondents were under 34 and 67 of the AI respondents were under 35

On race 86 of IAAO respondents reported being white 5 Black 5 Hispanic 2 Asian and 2 respond-ed as other In the TAF survey among those who responded 776 were white 44 were black 37 were Hispanic 195 were Asian The AI information shows 854 white 43 Hispanic or Latino and 13 Black

Other items of note from the IAAO include on jurisdiction type 65 re-ported working for a county 19 for a city or municipality 9 for a state or provincial organization 1 for a national organization and 4 for an organization in the European Union

In addition on type of position 22 of respondents reported being appointed 8 were elected 65 are employees and 6 work for a private firm On length in industry 55 reported joining since 2000 and 23 since 2010

IAAO members more diverse in some demographic areas

22

8

65

6

0

10

20

30

40

50

60

70

Appointed Elected Employee Private firm

IAAO position results

5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI

Industry gender results

MALE FEMALE


+ iaao annual conferencE

In a gradual return to a pre-pan-demic normal Chicago Mayor Lori Lightfoot announced last month that her city is fully open

That means all the cityrsquos major sum-mer events are expected to take place as scheduled and there are no more requirements of visitors from other states to show proof of vaccination or a negative COVID-19 test

Chicago restaurants and bars are now open for indoor and outdoor dining although masks may still be required at some establishments

The cityrsquos attractions museums and performance venues are also open with no restrictions on capacity limits but again masks may be required at some establishments

Early bird registrationJuly 16 is the Early bird registration

deadline for the 2021 IAAO Annual Conference Aug 29-Sept 1 in Chicago and close to 600 people have already registered for the in-person event

The conference will take place at the Hyatt Regency Chicago and more than 70 sessions will be offered

The Annual Conference is the premier platform to share successes discov-er best practices and learn about the

latest research in the field of property appraisal

Registration fees for IAAO members are $645 until July 16 $770 until Aug 13 and $895 on site Fees for nonmembers will be $845 until July 16 $970 until Aug 13 and $1095 on site

Additional tickets for the Welcome Reception Womenrsquos Initiative Lun-cheon and Closing Banquet are available during registration

Registration fees for virtual regis-tration are $345 for members and $545 for nonmembers until July 16 After that date fees are $595 and $795

A list of the sessions offered to virtual registrants is on the Virtual Conference web page and noted in the schedule in the issue

The virtual conference component will include access to a select number of education sessions networking oppor-tunities exhibitorssponsors and more

Hotel and conference siteThe Hyatt Regency Chicago near

the Navy Pier is within easy walking distance to Millennium Park and the Magnificent Mile and is just across the street from the cityrsquos Riverwalk The Riverwalk next to the Chicago River is just over a mile long and includes four

districts The Confluence The Arcade The Civic and the Esplanade The walk provides a great view of some of the cityrsquos world-famous architecture

Room reservationsIAAO has secured a nightly hotel room

rate of $199 plus taxes and fees Rooms can be reserved by using the link on the 2021 Conference Hotel page of the IAAO website Guest room reservations can be canceled without penalty up to 72 hours before arrival

Major topics coveredSessions at the in-person conference

will cover the following topics Apprais-ing Property Collecting and Main-taining Property Data Developing and Managing Cadastral Data Leading and Managing the Assessment Office Man-aging Complaints and Appeals Manag-ing Public Relations and Communica-tions Oversight and Compliance Review Working Within the Legal Framework Exhibitor Solutions and Future Trends

In-person attendees will have the op-portunity to earn up to 13 credit hours Twelve preselected credit hours will be available to virtual attendees via the livestream and they will have until Sept 30 to watch recordings

2021 Annual Conference updates

AgendaWatch for agenda at wwwiaaoorglegalseminar

The IAAO 42nd Annual Legal Seminar will be held in Fort Lauderdale Florida on Dec 2ndash3 2021 and will cover legal topics of interest to members of the assessment and property tax industry

for more informationContact the Legal Task Force Chair Bobby Lee Esq AAS (rtleelawcomcastnet)

or the Legal Task Force staff liaison Leann Ritter (ritteriaaoorg)

IAAO 42nd Annual

LegalSeminarDec 2ndash3 2021 bull Fort Lauderdale Florida

SAVETHE DATE

HotelThe seminar will take place at The Dalmar Hotel

RegistrationRegistration opens in July 2021

CLE hoursAttorneys will receive a uniform certificate of attendance on the second day of the seminar for filing with their state IAAO will seek approval for states requested prior to October 1 2021


The author actor speaker and comedian takes the conference stage Monday morning

Morris Morrison is the keynote speaker for the opening event at the 2021 IAAO Annual Confer-

ence and will deliver his talk on Monday morning

According to his biography on his web-site ldquoDrawing purpose and inspiration from his faith family and motivation to energize individuals and communities Mr Morrison exists to build stronger smarter kinder human beingsrdquo

As CEO of StoryMaker Brands and owner of Windmill Park Media Morrison is a ldquodisruptionrdquo speaker and author whose journey began in New York City and whose parents died shortly after his birth

Disruptions early in his life uncovered a unique brand of engagement that explodes and connects with audiences of all ages

and backgrounds with an unforgettable message that sounds like a Hollywood movie script

Leaders from many Fortune 500 com-panies nonprofits and churches through-out the world have partnered with him to build fearless focused leaders that drive uncomfortable change growth and dis-ruption according to Morrisonrsquos website

His latest book is ldquoOvernight Success An Inspiring Story About Culture Results and The American Dreamrdquo and his soon-to-be-released book is titled ldquoDisrupt Yourself Disrupting Growing amp Giving on Purposerdquo

Morrison says he celebrates his biggest accomplishments off stage as a husband and father

He also serves his community through school church and prison involvement along with service to organizations includ-ing Big Brothers amp Big Sisters Fellowship of Christian Athletes and the YMCA

Morrison earned a bachelorrsquos degree in psychology from Fairmont State University and a masterrsquos in industrial labor-relations from West Virginia University

Keynote speaker Morrison lsquoDisrupt yourselfrsquo

Morris Morrison

Video Morris Morrison invites you to the 2021 Annual Conference


If you have ever wondered hellip

Whatrsquos the main ingredient in my

recipe for public speaking effective-ness

How can I practice a presentation before itrsquos even finished

What would Goldi-locks say about my PowerPoint slides

The IAAO Speaker PREP video series is launching this month just for you and just in time for 2021 conference pre-senters to put these practical usable public-speaking strategies into action

The videos will be available begin-ning July 7 on IAAOrsquos YouTube channel accessible at wwwiaaoorgyoutube

Speakers and presenters will learn the

PREP approach to effective public speaking preparation and delivery in four bite-sized animated videos

Video 1 Picture Yourself in the Audience

Video 2 Rehearse Donrsquot Read

Video 3 Expect Nerves ( hellip and know what to do when they arrive)

Video 4 Plan for the Un-planned

As a bonus three quick-reference downloads

will be provided to help IAAO speakers put PREP strategies into prac-tice right away mdash Veronica Nalley

Tips for presenters and other public speakers


+ career connection

SENIOR SALES AND PROPERT Y TAX ACCOUNTANTHMSHOSTBETHESDA MARYLAND

The purpose of the Senior Sales and Property Tax Accountant I is to review andor prepare sales and property tax documentation to ensure compliance for various corporate entities The person in this role is also responsible for gathering facts and researching tax issues related to various company entities to quantify exposure ensuring proper compliance and facilitating sales and property tax savings

ESSENTIAL FUNCTIONSbull Prepares tax compliance for all corpo-

rate entities including but is not limited to preparing necessary calculations to achieve tax compliance organizing and developing efficiencies in the tax return preparation process and identifying possible opportunities and exposure areas

bull Conducts tax researchbull Coordinates maintenance of sales tax

preparation softwarebull Prepares andor reviews responses

to Information Document Requests notices audits and other requests for information from various tax authorities as directed by management

REPORTING RELATIONSHIP AND OTHER IMPORTANT INFORMATIONbull The Senior Sales and Property Tax

Accountant I position as described falls under the Fair Labor Standards act as an exempt position under the administra-tive exemption

bull The position typically reports to the Se-nior Director Sales and Property Tax

MINIMUM QUALIFICATIONS KNOWLEDGE SKILLS AND WORK ENVIRONMENT

bull Requires a bachelorrsquos degree in account-ing

bull Requires 3-5 years of corporate tax experience

bull Requires strong accounting planning and organizational skills the ability to handle multiple tasks simultaneously and strong analytical and problem-solv-ing skills

bull Requires understanding of general cor-porate tax principles and GAAP

bull Requires strong computer skills including Excel and PeopleSoft

bull Requires strong oral written and inter-personal communication skills

HMSHost is an equal opportunity employer and does not discriminate in employment on the basis of race color religion sex (including pregnancy and gender identity) national origin political affiliation sexual orientation marital status disability genetic information age membership in an employee organization retaliation parental status military ser-vice or other non-merit factor

APPLICATIONApply for the job at https

protect-usmimecastcomsMHJsClYLN8iAG8n9fG0irAdomain=mypeoplemattercom


The summer Words with Assessors con-test is underway and continues through early August

The contest is sponsored by the Friends of the IAAO Paul V Corusy Library Trust to help IAAO members discover more about the library and its resources

To enter the contest and for a chance to win one of several gift cards search the library web pages (wwwiaaoorgIAAOlibrary) to find words

A game card can be downloaded from the website The clues indicate the first date the word is available on the library web pages

Library materials are free to IAAO members and to get members better acquainted with the libraryrsquos resources IAAO will post the words on different pages in the library section on the IAAO website There are 12 words to discover

The first is LIBRARY and the remaining 11 are being posted on a library page each week with the first word posted June 1

The last word will be posted Aug 10 You can also check the Assessing Info newsletter for links to clues

The drawings for the gift cards will take place at the 2021 IAAO Annual Conference and awarded to members who submit game boards and find the most words

The IAAO Library has a collection of over 20000 books articles government documents reports and conference proceedings as well as various directories and subject guides on appraisal and assessment

Completed game cards should be sent to Toni Eichholz at eichholziaaoorg or may be submitted at the library booth at the Annual Conference in Chicago

Emailed entries must be submitted by Aug 17 and winners will be announced at the confer-ence

The libraryrsquos Words with Assessorsgame is underway

+ Knowledge Areas


Words with AssessorsFriends of The Paul V Corusy Memorial Library

1 2

3

4

5 6 7

8

9

10

11 12

ACROSS4 Find on August 3 website

6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website

DOWN1 Find in MayJune F+E

2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website

Send completed game cards to eichholziaaoorg by Aug 17 or drop off at the Library booth at Annual Conference in Chicago

Name _____________________________

Email ______________________________________


New Designees+ MEMBER NEWS

AASASSESSMENT ADMINISTRATION SPECIALIST

REBECCA A BOUCHER AAS MAA Certification Field Advisor with the Massachusetts Department of Reve-nue Bureau of Local Assessment earned the AAS designation

Shersquos worked in the industry for 18 years and holds an AS in business

APRIL O FARENCE AAS Real Property Appraiser with the Dare County North Carolina Revaluation Department earned the AAS designation Shersquos been in the industry for 11

years and in her current position since 2011

JAMON WYNN GADDY AAS RES Residential Real Property Supervisor with Commercial Appraisal Supervisor earned the AAS and RES designations Hersquos been in the field

for 10 years and holds a BBA in business administration from Catawba College in Salisbury North Carolina

CHAUNA MASCIOLA AAS Data Analyst with the City of Calgary Business Unit earned the AAS designation Shersquos been in the industry for more than five years

JD REED AAS Chief Commercial Appraiser with the Oklahoma County Assessorrsquos Office earned the AAS designation Hersquos been with the Oklahoma County As-sessorrsquos Office for 31

years and in his current job for six years He has a Bachelorrsquos of Business Admin-istration in finance from the University of Central Oklahoma Hersquos been a member of IAAO and the Oklahoma IAAO Chapter for 25 years

LAWANA K SCHULZE RES AAS Assistant Tax Admin-istrator with Chatham County North Carolina earned the AAS designation Shersquos worked in the industry for 21 years

and moderated sessions during the 2019 Annual Conference

GRETA SKEEN AAS Administrative Specialist and retired Dare County North Carolina Assessor earned the AAS des-ignation She worked in the profession for 26 years and has

been an IAAO member since 1995 She is Past President of the North Carolina Association of Assessing Officers and was the 2017 North Carolina Assessor of the Year She holds a Bachelor of Music from University of Hartford

DEBRA STORY AAS CommercialIndustri-al Analyst with the Appraisal Re-search Foundation earned the AAS designation Shersquos been in the industry for six years and

holds an Associatesrsquo degree in paralegal studies

MASMASS APPRAISAL SPECIALIST

KEITH ALEXANDER RES MAS Manager Agricultural Appraisal at the Palm Beach County Florida Property Appraiserrsquos Office earned the MAS designation Hersquos been in the

assessment field for 28 years an IAAO member since 2013 and has served on the Designation Task Force

ppsPERSONAL PROPERTY SPECIALIST

CLAUDIA ZWORYKINYA DAVIS PPS Sr Business Per-sonal Property Ap-praiser with Durham County North Carolina Government Tax Administration earned the PPS

designation Shersquos been in the industry for four years and holds a Masterrsquos of Science in accounting

ASHLEY FRENCH PERKINS PPS Per-sonal Property Tax Appraiser with the Rockingham Coun-ty North Carolina Tax Administration earned the PPS designation Shersquos

been in the industry for seven years and holds degrees in accounting and business administration


CURTIS LANE PENDERGRASS PPS Senior Personal Property Appraiser with the Durham County North Car-olina Government Tax Administration earned the PPS

designation He holds a BA in exercise and sport science from the University of North Carolina at Chapel Hill He has four yearsrsquo experience in the field

REsRESIDENTIAL EVALUATION SPECIALIST

SAM APPEL RES Residential Appraiser II with the Pinellas County Flori-da Property Apprais-errsquos Office earned the RES designation Shersquos been in the job for three years and

holds a Bachelorrsquos in business administra-tion from the University of South Florida

ZACH BLOOMER RES Residential Appraiser with the Pinellas County Flori-da Property Apprais-errsquos Office earned the RES designation He holds Associatersquos and Bachelorrsquos degrees

and has been in his job for more than three years

JAMES ROBERTS RES Commercial Appraisal Supervisor with the Durham County North Car-olina Government Tax Administration earned the RES des-ignation He has 15

years of experience and holds a Bachelor of Science degree

iexclFelicidades

IAAO affiliate the Instituto de Evaluadores de Puerto Rico IEPRrsquos new Board of Directors from left to right Juan R Aguayo Diacuteaz MIE director Joseacute Orta Carmona MIE director Oscar Vaacutezquez MIE director Luis Enrique Pagaacuten Cuevas MIE director Angel Torres Rivera MIE director Victor M Rivera Goacutemez MIE vice president Edgardo Ortiz Ayala MIE president Eliezer Cruz Rodriacuteguez MIE secretary and Limarie R Otero Rivera MIE director


The path from apprentice to journeyman to master craftsman is time-tested and well-known



BY ROB MITCHELL

For centuries commerce has rec-ognized the need for training

It was not uncommon in the 1600s through the 1800s for chil-

dren when they reached a certain age to be taught a trade by being appren-ticed out to an experienced tradesman

Under the tutoring of a master crafts-man they would learn the arts of their trade It might be a tanner a baker a silversmith a cooper or a blacksmith

These were necessary trades that pro-vided services essential for a community to function

Today we have vestiges of this system in place such as an apprentice electri-cian or plumber

The path from apprentice to journey-man to master craftsman is well-worn and well-known The US Department of Labor has programs for many trades

If you visit wwwapprenticeshipgov you will discover an incredibly long list of available apprenticeship programs that have met the US governmentrsquos rigorous standards and metrics

When someone finishes one of these programs they will not only have a government-issued certification but they will also have extensive on-the-job real-world experience

This has real value to a prospective employer

Apprentice assessorBy now you may be wondering ldquoWhat

does any of this have to do with proper-ty assessmentrdquo

Great questionIn the ldquofee appraisalrdquo world the

apprentice program is a part of earning onersquos license

However in the mass appraisal world it is difficult to find candidates who assessorsrsquo offices are confident can per-form the job

An apprenticeship program might fill the bill right Sure

But guess what There isnrsquot an ad valorem mass appraisal apprenticeship program that has Department of Labor approval

Well at least not yet

Working in the fastest-growing county in Tennessee has caused great administrative challenges and a lot of creative thinking

Our belief is that by using the struc-tured approach provided by the Depart-ment of Labor we may attract candi-dates who never previously considered a career in our profession

We can also start them at a lower entry-level rate as required by law and move them up as certain performance skills and benchmarks are achieved

The structure is a progressive two-year program whereby as skills are ob-tained they are verified and validated

The course material developed by IAAO and the state of Tennessee will be used in the training and all post-certi-fication apprentices will be encouraged to obtain higher professional designa-tions through IAAO and the Tennessee certification and professional designa-tion programs

Another interesting factor of the apprenticeship program is that it creates an opportunity for our jurisdiction to apply for grants to help pay for of program operation and implementation including some salaries of apprentices and staff mentors

This can be used to offset increasing administrative costs to the community

funding the assessorrsquos office operationWhy we chose to create an official US

Department of Labor-certified program is simple

We went through the intense scrutiny and additional effort to help our fellow assessors who may be struggling to find qualified individuals to work in their offices

The program is structured such that any jurisdiction can use it and it may be adopted in any state in the nation

We are happy to share with you the processes we went through as well as the bumps in the road Before publica-tion of this article we anticipate full adoption and approval of our program nationally

Isnrsquot it interesting that such an old-school principle can solve a modern issue most of us face in our office today

I challenge you to assess the possibil-ities for yourself You may be glad you did

The apprenticeship An 18th century tradition for the 21st century

Fiscal year Active apprentices

New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

National registered apprenticeship results

Source US Department of Labor

ROB MITCHELL is Assessor of Property in Rutherford County Tennessee


Longtime Santa Clara Califor-nia Deputy Assessor David Ginsborg announced his retirement in late May after 24

years on the jobGinsborg will become executive di-

rector at a local synagogue beginning in August

Santa Clara Assessor Larry Stone wrote in a press release that Ginsborg led countless statewide battles against harmful legislative proposals and played a central role in helping the department implement Califor-niarsquos new Proposition 19

ldquoDavidrsquos contributions to me and the Assessorrsquos Office have been monumental and he leaves behind a tremendous legacyrdquo Stone wrote

This legacy includes migrating more than 200000 customers from in-person and telephone interactions to online and electronic services and leading efforts to create the depart-mentrsquos first website Stone wrote

Ginsborg recently helped the office carry out necessary changes from

Prop 19 a 2020 law that allows seniors nat-ural disaster victims and others to transfer their property tax value onto their new residence Stone says

ldquoNobody ever grows up wanting to work for the Assessorrsquos Office but they shouldrdquo Ginsborg said

ldquoEvery day I have had the opportu-nity to learn to work with truly smart and caring professionals and most importantly to make a meaningful contribution to our communityrdquo

Ginsborg has been a member of IAAO since 2003 and has contributed articles to Fair+Equitable including explaining the impacts of two major California property tax overhauls

Santa Clara County Deputy Ginsborg retires after 24 years

Ginsborg

eventsbull BOARD OF DIRECTORS MEETINGJuly 23 - 24 Colorado Springs Coloradobull 2021 ANNUAL CONFERENCEAug 29 - Sept 1Chicago

bull 42nd ANNUAL LEGAL SEMINARDec 2 - 3Fort Lauderdale Florida

+ iaao absolute

IN MEMORIAM

Charles William Fortney Jr

Lifetime IAAO member Charles William Fortney Jr 90 of Montross Virginia passed away Thursday June 3 2021

He served three years as a sergeant in the Marine Corps 36 years with the Federal Assessment Office and seven years with the Fairfax County Assessment Office

Charles was known for his integri-ty sense of humor and generosity

A service was on June 7 2021 at his church in Virginia


Following an extensive review of the associationrsquos mission values and vision the IAAO Board of Directors recently approved a

revised strategic planThe document includes a revised

mission statement which was released for exposure and will be submitted for approval by IAAO membership in No-vember

The Strategic Planning Task Force which met in Kansas City earlier this year worked to update the existing plan The task force along with members of the IAAO Headquarters team reviewed several areas in the plan including the mission core values and vision and then based on adjustments established new goals

The plan was submitted to the Board of Directors in May and a revised version was approved following dis-cussions The plan will be the topic of a session at the Annual Conference

ldquoThe primary focus of IAAO is on mass appraisal so we want to make sure that was included in all our statementsrdquo IAAO Vice President and Task Force Chair Wade Patterson said

ldquoWe had exten-sive conversations regarding how we represent a diverse group of appraisal professionals around the world and wanted to ensure we stress those points throughout the planrdquo

The mission and vision statements were reviewed following conversations on the existing role of IAAO and what the role of the association should be The proposed mission statement

International Association of Assessing Officers (IAAO) is a global community of diverse mass appraisal professionals advancing fair and equitable property appraisal assessment administration and property tax policy through professional development research standards and technical assistance

ldquoWe also wanted to note our commitment to advancing fair and equi-table property appraisal was important in light of recent news eventsrdquo Patterson said

To complement the mission statement the strategic plan includes a vision statement

IAAO is to be recognized as a diverse and inclusive global leader and preeminent source of standards professional development and research in mass appraisal technical assistance assessment administration and property tax policy

The plan also includes Core Values for the Associationbull We are committed to diversity equity

and inclusionbull We embrace transparency integrity

honesty and stewardship of resourc-es

bull We respect the worth and dignity of all individuals

bull We are dedicated to excellence in assessment administration and the property tax system worldwide

bull We are accountable to the public goodbull We encourage the appropriate use of

technology and tools for fair and eq-uitable assessment administration

The strategic plan outlined goals for the association to undertake over the next few years They included focus-ing on continuing to work to increase training and education for those in the industry and also promoting the industry

ldquoOur 2020 Strategic Plan was import-ant in providing guidance over the past few years but with many of the goals achieved we needed to revise the planrdquo Patterson said

ldquoThe new goals fit with our beliefs

that we need to increase our efforts to promote the association and the role of assessorsrdquo The goals outlined in the plan are

GOAL 1 PROFESSIONAL DEVELOP-MENT ndash IAAO will empower and guide the global mass appraisal communi-ty on their professional development path with personalized education and credentialing options in mass appraisal assessment administration and proper-ty tax policy

GOAL 2 COMMUNITY ENGAGEMENT ndash IAAO will be a diverse and inclusive global community of engaged profes-sionals in the areas of mass appraisal assessment administration and proper-ty tax policy

GOAL 3 COMMUNICATIONS AND ADVOCACY ndash IAAO will maintain the best source of information public relations and research and standards used to advocate on behalf of the overall profession and diversity of individuals engaged in the fields of mass appraisal assessment administration and proper-ty tax policy

GOAL 4 BUSINESS INNOVATION ndash IAAO will maximize its market potential including existing markets with current offerings as well as identify unmet needs of its core mass appraisal market segment which includes individuals jurisdictions and other defined stake-holders

New IAAO strategic plan released

Patterson

MAYJUNE 2021 Fair+Equitable 29

EARLY BIRD REGISTRATION ENDS JULY 16 2021

Donrsquot wait register today at wwwiaaoorgconference

PLAN NOW TO ATTEND THE

KEYNOTE SPEAKERMotivational and inspirational speaker Morris Morrison will be the keynote speaker Mr Morrison is best known for celebrating his biggest accomplishments off stagemdashas a husband and father He also passionately serves his community through various school church and prison involvement along with service to organizations including Big Brothers amp Big Sisters Fellowship of Christian Athletes the YMCA and many others Morris is a proud brother of Alpha Phi Alpha Fraternity Inc and serves as a Director for the West Virginia University Alumni Board

Drawing purpose and inspiration from his faith family and motivation to energize individuals and communities Mr Morrison exists to build stronger smarter kinder human beings As CEO of StoryMaker Brands and owner of Windmill Park Media Morris Morrison is a world-class ldquodisruptionrdquo speaker and author whorsquos journey began in New York City before a doctorrsquos words changed his life forever after being orphaned a second time

Many audiences have witnessed his energy live on stage and in his latest book OVERNIGHT SUCCESS An Inspiring Story About Culture Results and The American Dream and content from his soon-to-be released book titled DISRUPT YOURSELF Disrupting Growing amp Giving On Purpose

The IAAO Annual Conference is the premier platform to share successes discover best practices and learn from expert colleagues the latest research in the field of property appraisal

This year offers nearly 80 educational sessions multiple networking opportunities and events and a varied exposition to equip assessment professionals with the tools needed to succeed

FRIDAY AUGUST 27

800 am - 500 pm IEW Workshop (preregistration required)

SATURDAY AUGUST 28


SUNDAY AUGUST 29

800 am - Noon IEW Workshop (preregistration required)

Noon - 700 pm Registration Open

300 - 345 pm First Time Attendee Orientation

400 - 445 pm Annual Business Meeting

500 - 700 pm Welcome Reception at Hyatt Regency Chicago

CONFERENCE SCHEDULE

NOTE Denotes events that are available to virtual attendees Events sessions times and places are subject to change please check the Annual Conference App for the most up-to-date information

CONFERENCE SCHEDULE

TRACK LEGEND Future Trends BOKmdashOversight and Compliance Review BOKmdashManaging Public Relations and Communications BOKmdashManaging Complaints and Appeals BOKmdashLeading and Managing the Assessment Office

BOKmdashAppraising Property BOKmdashDeveloping and Managing Cadastral Data BOKmdashCollecting and Maintaining Property Data BOKmdashWorking with the Legal Framework Exhibitor Solutions

Events sessions times and places are subject to change please check the Annual Conference App for the most up-to-date information

LOCATION Grand Ballroom Grand Hall GH Grand Hall I Grand Hall J Grand Hall K Grand Hall L Grand Hall MN Michigan

MONDAY AUGUST 30 2021730 - 800 am Coffee amp tea service

800 - 930 am OPENING SESSION amp KEYNOTE SPEAKER Morris Morrison CEAA RECOGNITION

945 - 1045 am PLENARY How To Fix An Assessorrsquos Office (And Not Lose Your Mind Trying) bull Fritz Kaegi MBA and Sarah Garza Resnick Esq

1045 am - 500 pm Exhibit Hall Open

1130 am - 1230 pm Lunch event in Exhibit Hall

115 - 215 pm Finding New Bloodmdash Amy DeHaan

Hotel Condo Rental Income Intangible or Real Propertymdash Peter Korpacz MAI CRE FRICS and Ryan Kane

Executing a Strategic Plan Using Mobile Technology Hall County Georgiamdash Steve Watson and Daniel Anderson

Meeting the Challenge of Land Valuation in Developed Communities International Experiencesmdash Ron Rakow Aleksandrs Elkins and Risto Peltola

International Pilot Machine Learning for Valuation in the Netherlandsmdash Ashley Wu PhD and Marco Kuijper Ir RO

The Journey Is the Reward Milwaukeersquos Quest for Technology Enhancementsmdash Steven Miner Alexander Hepp and Todd Bergren

Transparency as part of the Valuation Processmdash Ashley Moore Jake Lackey and Ken Joyner RES AAS

245 - 345 pm GROW into Coachingmdash Judy Favor PhD

Diversity amp Inclusion Lets Dancemdash Opal Hudson CFE CSM CPM and Vivian Wilhoite

Demystifying Assessment and Taxation through Captivating Digital Contentmdash Angelina Romero MPA and Nicole Jardine PhD

Capture Escaped Assessments using New Data Sourcesmdash Jordan Marks Esq and Dustin Reilich

Supporting your Values in the Wake of a Global Pandemic and Economic Downturnmdash Edward Martinez IDECC

Vertical Equity in Residential Assessment A Practical Guidemdash Christopher Berry PhD

The Trouble with Teardown Salesmdash Melissa Lombardo CAE and Edye McCarthy

Using Remote Technologies to Address COVID Challengesmdash Bob Locke and John Wilson

415 - 515 pm From Civil Unrest to Damage Reassessment The Minneapolis Storymdash Rebecca Malmquist CAE SAMA

Southlake Mall Litigation The Saga Continuesmdash Mark Kenney MAI SRPA MRICS MBA and Thomas Hamilton PhD MAI CCIM CRE FRICS

Continuous Evolution Instead of Revolutionmdash Marco Kuijper Ir RO and Luc Hermans BSc

The Property Tax Post Pandemic Is it still a good taxmdash Andrew Hetherton MRICS IRRV (Hons) Cert Ed and David Magor OBE IRRV (Hons)

Vertical Equity Analysis using the Gini Coefficient in Excelmdash Carmela Quintos PhD

Property Tax Assessment of Solar Farms in IndianamdashBradley Berkemeier

Leveraging MARP 335 To Remain Efficient Through a Pandemicmdash Danny Hendren Jr GISP

530 - 630 PM Professional Designees Reception (by invitation only)

NOTE Denotes events that are available to virtual attendees

CONFERENCE SCHEDULE





TUESDAY AUGUST 31 2021700 ndash 800 am Breakfast in the Exhibit Hall (closes at 500 pm)

800 - 915 am PLENARY COVID - 19 Pandemic Impact on Real Estate Values and Valuation Methodology bull Peter Korpacz MAI CRE FRICS and Vivian Wilhoite DESIGNEE RECOGNITION

930 - 1030 am Building a Power BI Dashboard in 60 Minutesmdash David Cornell CAE MAI

Conscious Objectivity Beyond Unconscious BiasmdashOpal Hudson CFE CSM CPM and Rebecca Malmquist CAE SAMA

Measuring External Obsolescence in Tangible Personal Propertymdash Lisa Hobart CAE PPS FIAAO

Hotel Valuation Structure of Control amp Financial Analysismdash William Soehartono

Wildfire Natural Disaster Planning amp Response Larimer Countys 2020 Experiencemdash Bob Overbeck and Lori Hodges

Improving Commercial Cost Market Models Utilizing Regression and GIS Technologymdash Michael Brooks RES AAS MA MBA

Transform Assessment Data into a Strategic Assetmdash Tim Bross and Gio Giordano

1100 am - Noon How to Engage with your Legislative Partnersmdash Dorothy Jacks CFA AAS and Mike Twitty MAI CFA

Possessory Interest Yes There is a Tax on Thatmdash Allen Jolley MPA

The Impact of Technology on Field Data Collectionmdash Lawrence Zirbel and Eric (Shawn) Nickell

Maximizing Valuation Accuracy with Spatial Visualizationmdash Greg Daniels CAE and Tasha Vincent

Impact of Sports Betting on Property Valuesmdash Richard Jortberg MAI

Designing and Implementing a Metrics Driven Management DashboardmdashManish Bhatt MBA MS

Identifying Residential Vacation Rentals Using 3D GIS Public Datamdash Marcy Martin AAS

Emerging Geospatial Data amp Technologies that are Revolutionizing Property Appraisalmdash Daniel Anderson and Sam Moffat

Noon - 130 pm Exhibit Hall Lunch

130 - 300 pm Communication Is An Opportunitymdash Shila Kiander MCAO and Cindy Dodge MCAO

Senior Housing in the Pandemicmdash Brad Eldridge CAE MAI and Kevin Bradshaw CAE RMA

Performing Desktop amp Mobile Appraisal in Crisis and in Calmmdash Rod Miller Melissa Lombardo CAE Wynta Loughrey RES CFE and Robert Smoote RES CFE

Practical Highest and Best Use Part 1 and Part 2mdash John Urubek MAI CCIM

Improving Property Data Integrity The Foundation of Valuationsmdash Tyler Masterson Robert Ross Joe Walsh PhD

Breaking Barriers Digital Opportunities for Assessment Officesmdash Hart Mauritz PhD

State Oversight of Assessment Uniformitymdash Calvin Kent PhD AAS

Electronic Submission and Import of PP Listingsmdash Jim Cote

315 ndash 400 pm Exhibitor Prize Announcements

415 - 515 pm Developing a Strategic PlanmdashKevin Prine RES AAS MPA and L Wade Patterson

Preparing Your Assessment Office for the Futuremdash Lori Reedy Francisco Martinez and Anna Bucson RES

Making Community Connectionsmdash Penny Thompson RES AAS CMA - 4

Practical Highest and Best Use Part 2mdash John Urubek MAI CCIM (This session ends at 530 pm)

Leveraging Technology for Contactless Inspectionsmdash Edward Martinez IDECC and Joel Baker

Using BI amp GIS To Uncover Data Patterns and Relationshipsmdash Daniel Fasteen PhD

Machine Learning for Mass Appraisal Methods and Resultsmdash Daniel Snow MPP

The Future of Desktop Review with Patent- Pending Sketch VerificationmdashBrian Kienle GISP MCAT


CONFERENCE SCHEDULE





WEDNESDAY SEPTEMBER 1 2021730 - 830 am Networking Breakfast

800 ndash 1000 am Presidentrsquos Leadership Symposium (by invitation only)

830 - 1000 am Round Table Discussions

1030 - 1130 am International Property Measurement Standardsmdash Gary McCabe CAE FIAAO

Ethics Assurance and the Future of Valuation amp Assessment Professionsmdash Peter Smith FRICS

DISASTER The Training Editionmdash Kara Endicott CAE RES and Brad Eldridge CAE MAI

Creating a Pandemic Value Loss Indexmdash Lonnie Hendry Jr MSRE

Conclusion or Illusion Exposing Improper Highest and Best Use Conclusionsmdash William Shepherd Esq

First Impressions Mattermdash Dwane Brinson CAE RES

Detecting Parcel Changes Not Once not Twice but Three Times a Yearmdash Andrea Marchetti and Elsa Abramov

1130 am ndash 100 pm Lunch on Own Womenrsquos Initiative Luncheon (preregistration required)

100 - 230 pm GIS 101 for Assessorsmdash Brent Jones PE PLS

Legal Cases of Note in 2020mdash Tom Jaconetty Esq FIAAO

Triennial Pivot How the Pandemic Caused a Large County to Reimagine Its Assessment Projectmdash Monica Moran and PR Casey

Age Estimation for Comparables using AVM in Spainmdash Leandro Escobar-Torres Esq and Veroacutenica Nieto-Rodriacuteguez

Quality Assurance of CAMA Data Using GISmdash Jennifer McGovern and Mike Gerhol

Imposter Syndrome The Tendency Towards Low Self-Appraisalmdash Jessica McNiel RES and Opal Hudson CFE CPM

DIY Database Declutteringmdash Dylan DiGeronimo

Oil amp Gas Personal Property Discovery Listing amp Mappingmdash Jerry Wisdom PPS James Hartshorn and Eric McSweeney

300 - 400 pm This Is How We Do Itmdash Ryan Hatch Scott Teruya and Dan Cypert RES

Effective Leadership Communication in the Office and Organizationmdash Gregory Hutchinson

Can Valuing Parcels Individually Violate USPAP and Highest amp Best Usemdash Paul Harrison CAE RES MAI CCIM

IAAO Research Grant Presentation - 2020 Assessed Valuation and Social Benefits of Neighborhood Redevelopmentmdash Mark Sunderman PhD MS and Jared Linna PhD MBA

U40 Leadership Lab Innovation Grant Winnersmdash Travis Horne MAS

AI Change Detection Workflow and its Benefits for Riverside Countymdash Kan Wang MBA Rajath KM

Implementing Mobility Software for Rapid Damage Assessment Data Collection and Study Managementmdash Megan VanHoose MAAO Matthew Woolford MMAO and Phillip Wall MMAO

Internships Benefits and Implementationmdash Samantha Steele LaTonya Spearman and Katie Molinder MPA

600 ndash 900 pm Closing Banquet amp Awards


Your time is valuable Antiquated software and paper-based processes make it more difficult to deliver the services and

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See whatrsquos possible at tylertechcomappraisal

Modernize your operations and allow your community to thrive

CONNECTED COMMUNITIES ARE THRIVING COMMUNITIES

TYLER PROUDLY SPONSORS THE IAAO ANNUAL CONFERENCE


DIVISIONS



COLUMNS





+ Contents



26




IAAOORG








+ OVERVIEW




A



IAAOorg













+ iNSIGHTS













TENNESSEE











NEW YORK







WISCONSIN







COLORADO























BY SANDRA PATTERSON

+ Legal Trends



































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE



































DIVISIONS



COLUMNS





+ Contents



26




IAAOORG








+ OVERVIEW




A



IAAOorg













+ iNSIGHTS













TENNESSEE











NEW YORK







WISCONSIN







COLORADO























BY SANDRA PATTERSON

+ Legal Trends



































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE









































+ OVERVIEW




A



IAAOorg













+ iNSIGHTS













TENNESSEE











NEW YORK







WISCONSIN







COLORADO























BY SANDRA PATTERSON

+ Legal Trends



































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE




































IAAOorg













+ iNSIGHTS













TENNESSEE











NEW YORK







WISCONSIN







COLORADO























BY SANDRA PATTERSON

+ Legal Trends



































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE



































+ iNSIGHTS













TENNESSEE











NEW YORK







WISCONSIN







COLORADO























BY SANDRA PATTERSON

+ Legal Trends



































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE















































BY SANDRA PATTERSON

+ Legal Trends



































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE

















































































































































































































mdash Weathergov

HowardWitt

















Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE

















































Alonso





















+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE






















































+ iaao absolute
































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE





















































22

8

65

6

0

10

20

30

40

50

60

70



5364

78

47

3221

0

10

20

30

40

50

60

70

80

90

IAAO TAF AI


MALE FEMALE






























IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE































































IAAO 42nd Annual


SAVETHE DATE


















Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE
















































Morris Morrison




















+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE



































+ career connection


































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE















































+ Knowledge Areas



1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE




































1 2

3

4

5 6 7

8

9

10

11 12


6 July 20 website

8 Aug 10 website

9 June 29 website

10 July 27 website

11 July 6 website


2 June 8 website

3 June 22 website

5 July 13 website

7 June 15 website

12 June 1 website


Name _____________________________

Email ______________________________________





































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE






































































iexclFelicidades






BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE






































BY ROB MITCHELL



































New apprentices

Total completers

Active programs

New programs

2008 442386 132782 51386 24285 1525

2009 420140 110707 50493 26622 1456

2010 387720 109989 51212 25961 1807

2011 357692 130391 55178 24967 1409

2012 362123 147487 59783 21279 1750

2013 375425 164746 52542 19431 1540

2014 410375 170544 44417 19260 1623

2015 447929 197535 52717 20910 1898

2016 505371 206020 49354 21339 1701

2017 533607 191563 64021 22488 2369

2018 585026 238549 71789 23441 3229

2019 633476 252271 81552 24778 3133

2020 636515 222243 82379 25732 3143

















Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE















































Ginsborg



+ iaao absolute

IN MEMORIAM



































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE































































Patterson










FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE










































FRIDAY AUGUST 27


SATURDAY AUGUST 28


SUNDAY AUGUST 29






CONFERENCE SCHEDULE


CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE









































CONFERENCE SCHEDULE


































CONFERENCE SCHEDULE


































july 2021 | volume 19 | number 6 what’s a nuclear power

Documents