CREDENTIALS AND CURRICULUM VITAE OF MARTIN T. KORS, AACI, P.App.

Education

- High School at Kitchener, Ontario
- Urban Affairs and Real Estate, Fanshawe College, London, Ontario.
- Received Accreditation: Associate of the Institute of Municipal Assessors (AIMA) Ontario (1980).
- Received Accreditation in July 1994 as Accredited Appraiser Canadian Institute (AACI), Appraisal Institute of Canada.

Professional History

Five months with the Municipal Assessment Office and in excess of 26 years in private fee appraisal practice including:

· Kors & Associates
Victoria, B.C.

January 2000 to Present
Senior Associate

· Adams Tafe & Kors Appraisal Group
Victoria, B.C.

January 1995 to December 1999
Senior Partner

· A.R. Jones Appraisal Group
Victoria, B.C.

November 1987 to January 1995
Appraiser

· Mendel Overland & Co. Inc.
Grande Prairie, Alberta

November 1980 to November 1987
Appraiser

· Municipal Assessment Authority
Grand Prairie, Alberta

June 1980 to November 1980
Land Assessor

Carried out in excess of 13,000 appraisal valuations for private concerns, government and corporate bodies for purposes including:

Purchase, Sale, Mortgage, Assessment, Insurance, Expropriation, Foreclosure.

Accepted as an expert witness by the Supreme Court of British Columbia, the Court of Revision of British Columbia and the Queens Bench of Alberta.

Has appeared before the Assessment Appeal Board in both British Columbia and Alberta and has lectured on the appraisal of agricultural lands to the Alberta Department of Agriculture.

Memberships and Professional Designations

Appraisal Institute of Canada

AACI (member #217500)

Clients have included:

· Alberta Treasury Branches
· Bank of Nova Scotia
· Canadian Imperial Bank of Commerce
· City of Grande Prairie
· Government of Alberta
· GE Capital Mortgage Insurance
· Northwestern Utilities
· Numerous Law Firms
· Prudential Relocation Services
· RBC Royal Bank
· TD Canada Trust

· Bank of Montreal
· British Columbia Building Corporation
· Canadian National Real Estate
· Ellington & Ellington
· Government of Canada
· HSBC Bank Canada
· Numerous Independent Mortgage Brokers
· Ministry of Transportation and Highways
· Public Trustee
· Royal LePage Relocation
· Several Credit Unions

CREDENTIALS AND CURRICULUM VITAE OF RICHARD J. HORWOOD, AACI, RI(BC)

Education

- High School at Victoria, British Columbia
- B. Sc. in Finance and Real Estate, Florida State University, Tallahassee, Florida
- Accredited in 1999 as an RI(BC) Professional Appraiser Classification
- Accredited in 2006 as an AACI P.App. Professional Appraiser

Professional History

· Kors & Associates
Victoria, B.C.

January 2000 to Present
Appraiser & Associate

· Adams Tafe & Kors Appraisal Group
Victoria, B.C.

March 1998 to December 1999
Appraiser

· A.R. Jones Appraisal Group
Victoria, B.C.

April 1995 to February 1998
Appraiser

· Libby Holdings Ltd.
Victoria, B.C.

May 1994 to March 1995
Project Manager

· Chateau Rockland Apartment Ltd.
Victoria, B.C.

January 1991 to April 1994
Project Manager

· Green, Horwood, Munro & Tuckey
Victoria, B.C.

January 1988 to December 1990
Accountant

Over the past thirteen years, carried out numerous appraisal valuations, lease valuations and consulting assignments for private concerns, government and corporate bodies for purposes including:

Purchase, Sale, Financing, Assessment Appeals, Insurance, Expropriation and Re-zoning, Arbitrations.

Property types appraised have included Office Buildings, Hotels, Strata Office and Medical Units, Apartment Buildings, Industrial Properties, Commercial Land, Multi-family Land, Forestry Land, Residential Properties, Partial Takings and Insurance Appraisals.

Memberships and Professional Designations

Appraisal Institute of Canada

AACI P.App.

Real Estate Institute of B.C.

RI(BC)

Clients for Commercial and Residential Appraisals have included:

· Numerous Lawyers
· Property Development Companies
· Property Management Companies
· Numerous Accounting Firms
· Bank of Montreal
· Bancorp Financial
· Canadian Imperial Bank of Commerce
· HSBC Bank Canada
· Numerous Insurance Brokers

· ING Insurance Company of Canada
· Jawl Properties Ltd.
· Ministry of Transportation and Highways
· Numerous Medical Professionals
· Royal Bank Financial CMBS Group
· RBC Royal Bank
· Peoples Trust
· TD Canada Trust
· Neighbourhood Associations

CREDENTIALS AND CURRICULUM VITAE OF DEAN LANGNER, CRA

Education

- High School at Vernon, British Columbia
- Real Estate Diploma Program, Langara College, Vancouver British Columbia
- Experience in Residential Construction
- Received Accreditation in March 1998 as Canadian Residential Appraiser (CRA), Appraisal Institute of Canada

Professional History

· Kors & Associates
Victoria, B.C.

December 1999 - Present
Senior Associate

· Adams Tafe & Kors Appraisal Group
Victoria, B.C.

October 1996 - December 1999
Appraiser

· Vancouver Island Highway Project
Victoria, B.C.

May 1995 - December 1995
Appraisal Co-Op Student

Experience includes carrying out thousands of appraisal valuations for private concerns, government and corporate bodies for purposes including:

Purchase, Sale, Mortgage, Foreclosure, Relocation, Estates.

Memberships and Professional Designations

Appraisal Institute of Canada

CRA

Clients have included:

· Bank of Montreal
· Canadian Imperial Bank of Commerce
· Conspect Service Corp.
· Genworth Financial
· HSBC Bank of Canada
· Ministry of Transportation & Highways

· Prudential Relocation Services
· Royal Bank of Canada
· Royal LePage Relocation
· TD Canada Trust
· Various Credit Unions
· Numerous independent Mortgage Brokers