The Property Company Inc.

                                              Member of
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TAX APPEAL SVCS

Specialists in Property Taxes
and Asset Valuations
National Coverage ... Local Expertise

The Property Company Inc.

                                              Member of
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REAL ESTATE TAX APPEALS

Specialists in Property Taxes
and Asset Valuations
National Coverage ... Local Expertise

The Property Company Inc.

                                              Member of
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PERSONAL PROPERTY TAX SVCS

Specialists in Property Taxes
and Asset Valuations
National Coverage ... Local Expertise

The Property Company Inc.

                                              Member of
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ASSET VALUATIONS

Specialists in Property Taxes
and Asset Valuations
National Coverage ... Local Expertise