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[email protected] • 9225 Ulmerton Rd, #406, Largo, FL 33771 • 727-902-9744
Tammy Blackburn, ASA
Accredited Senior Appraiser
Machinery and Technical Specialties
Appraising M&E since 2002, Reaccredited through Feb 2021
Qualifications:
American Society of Appraisers Member since 2003 Candidate 2002 Accredited Member 2003 Accredited Senior Appraiser since 2006 ASA Tampa Chapter offices held: President 2013-2014 Communications Committee Chair 2012-2013 Vice President 2006-2008 Secretary 2004-2006 Tangible Personal Property Special Magistrate, Florida Tax Appeal Hearings:
2012: Charlotte, Hernando, Lee, Manatee, Marion, Pinellas, Polk 2011: Citrus, Hernando, Hillsborough, Lee, Manatee, Marion, Pinellas, Polk 2010: Duval, Hernando, Lee, Marion, Osceola, Pasco, Pinellas, Polk 2009: Duval, Hernando, Lee, Marion, Osceola, Pinellas, Polk 2008: Brevard, Duval, Hernando, Lee, Marion, Osceola, Pinellas, Polk, 2007: Brevard, Duval, Lee, Marion, Osceola, Pinellas, Polk, Sarasota 2006: Hillsborough, Lee, Marion, Sarasota
Expert Witness Testimony Circuit Court, 8th Judicial Circuit, Alachua County, Florida – ad valorem taxation – 2016 Circuit Court, 9th Judicial Circuit, Orange County, Florida – ad valorem taxation – 2016 US Bankruptcy Court, Middle District of Florida - 2012 Value Adjustment Board, Polk County, Florida – ad valorem taxation – 2011 Provided Appraisals for:
Ad Valorem (Tangible Personal Property Tax) Internal Audits Allocation of Purchase Price Leasing Bankruptcy Liquidation Charitable Contributions (IRS Form 8283) Portfolio Management Sale Price Determination Risk Assessment Financing / Collateral Settlements Insurance
[email protected] • 9225 Ulmerton Rd, #406, Largo, FL 33771 • 727-902-9744
Education:
Oregon State University, Bachelor of Science Uniform Standards of Professional Appraisal Practice (USPAP) ASA Principles of Valuation Courses:
ME201: Introduction to Machinery and Equipment Valuation ME202: Machinery and Equipment Valuation Methodology ME203: Machinery and Equipment Valuation – Advanced Topics and Case Studies ME204: Machinery and Equipment Valuation – Advanced Topics and Report Writing
ME206: Appraisal of Inventory ME210: Report Preparation Course ALL300: Appraisal Review ALL301: Asset and Value Differences Among Disciplines ASA International Conference 2003, 2009 (appraisal educational sessions) ASA Seminars: Economic Obsolescence Litigation Support and USPAP-Perfect Appraisal Reports Introduction to ME207: Advanced Applications of the Cost Approach AXIA Value Adjustment Board software training Dale Carnegie Leadership Training for Managers
Membership/Participation: Institute for Professionals in Taxation (IPT) Member, 2013-2015 Commercial Finance Association (CFA) Florida Chapter Member, 2012-2013 Turnaround Management Association (TMA) Member, 2006-2007, 2012-2013 Small Business Resource Network (SBRN) Member, 2012-2013 International Association of Assessing Officers (IAAO) presenter Jan 2010
[email protected] • 9225 Ulmerton Rd, #406, Largo, FL 33771 • 727-902-9744
Sample List of Equipment Appraisal Experience:
Agriculture Medical Equipment / Medical Imaging Amusement Park, Recreation Metal Fabrication Automobiles, Fleet Vehicles Military Vehicles Bakery Modular Building Systems Boat / Yacht Transport Motorcycle Manufacturing Broadcast, Professional Audio/Video Newspaper Presses Cement / Concrete Plant Office Equipment Commercial Printing & Bindery Packaging / Laminating Compressed Natural Gas Transport Paper Converting Concrete Products Manufacturing Phone Systems Construction Photography Dry Cleaning / Coin Laundry Pollution Control Embroidery Machines Precast Concrete Environmental Clean-up / Testing Processing / Packaging Lines Ethanol Processing Restaurant, Bar, and Grill Exercise / Gymnasium / Fitness Recycling Fire Prevention Retail Store Fixtures Food Processing Robotics Furniture, Fixtures, & Equipment (FF&E) Semi Tractors / Trailers / Rolling Stock Glass Sheet Processing Semiconductor (FEOL and BEOL) Highway Development / Signaling Sewer / Plumbing Cleanup Hotel / Resort Solar Panel Farm Imaging / Scanning Sporting Goods / Recreational Equipment Industrial Processing / Manufacturing Tanning / Salon IT, Networking Taxidermy Landscaping / Lawn Care / Pest Control Testing / Measuring Machine Tools Textile Manufacturing Mail Room Processing Veterinary Material Handling
Sample List of Inventory Appraisal Experience:
Athletic Apparel Interior / Exterior Lighting Automobile Parts Hardware Commercial Printing Equipment, Supplies Kitchen & Bath Plumbing & Fixtures Concrete Products / Precast Concrete Military Equipment, Parts Consumer Electronics Newsprint Costumes / Clothing Paper Converting Fiberglass Production Pet Supplies Gift Sets Printed Circuit Board (PCB) Hardware Rugs / Floor Coverings Home Furnishings Swimming Pools, Supplies Hotel Supplies Wine, liquor Industrial Pipes, Valves, Fittings Manufacturing, Wholesale, & Retail
