S.K. Johnston, III and Julie N. Boyle f.k.a. Julie N. Johnston, et al. - Page 40

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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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