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qualified appraiser of rural property, who has been actively
engaged in the appraisal field for 18 years. Wheeler has been
awarded the designation of Accredited Rural Appraiser (ARA), the
highest professional designation offered by the American Society
of Farm Managers and Rural Appraisers and is licensed by the
State of Montana as a Certified General Appraiser.
Wheeler's field of expertise is in the appraisal of
conservation easements, specifically in the western part of the
United States. He has completed courses on appraising
conservation easements. More importantly, he has been appraising
easements in the Wyoming area since 1982. Since that time,
Wheeler has appraised more than 100 conservation easements and
currently spends 70 percent of his professional time appraising
conservation easements which are primarily in the Montana and
Wyoming area.
Wheeler's clients have included individual landowners,
banks, corporations, and Government agencies, such as the
Internal Revenue Service (IRS), the U.S. Department of
Agriculture, and the U.S. Forest Service.
John J. Boyett (Respondent's Expert)
John J. Boyett (Boyett) is a State certified general real
estate appraiser. Boyett has worked in the appraisal field for
the past 28 years and has been employed by the IRS for the last
14 years. Boyett has attended numerous real estate appraisal
courses; however, he has never evaluated the effect of a
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