1. Resume of Victoria L. Enyart
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11995 Swan View, Brooklyn, MI 49230517-937-3001hrh780@yahoo.com
Victoria L. Enyart
Expertise and Career Highlights
 25 Years of professional in real and personal property assessment administration
including both mass appraisal and fee simple appraising
 13 years as a member of the Michigan Tax Tribunal appointed by three governors.
 Tax adjudication during tenure with the Michigan Tax Tribunal including multiple cases
of first impression.
 Knowing, understanding and implementing Michigan Tax Tribunal rules and regulations
as they are employed for determination of market value as prescribed by Michigan Law
 Knowledge, understanding and implementation of Michigan Special Assessment Districts
regulations including formation and application from origination to completion
 Knowledge of scope and administration for multiple specialty tax districts and incentive
programs in Michigan
 Municipal Assessing Expertise including a Michigan Masters Assessing Officer
certification (the highest level of licensure for assessing in the state of Michigan)
 Instructor for assessor certification at all levels
 Instructor of continuing education programs for assessors for all levels of certification
 Computer Application Skills and Proficiency with Data Systems
Honors
 Past President of Michigan Assessors Association
 2001 Most Valuable Member for the Michigan Assessor’s Association,
 2013 Member of the year for the National Association of Property Tax Judges
Certifications and Licenses
 State of Michigan Certified Appraiser license number 12010034041
 State of Michigan Certified Master Assessor (Level IV). License number 4493
Accomplishments
 25 years of assessment administration
o As a City Assessor
o As a County Equalization Director
o As one of seven sitting members of the Michigan Tax Tribunal
o As an instructor in assessment administration
o As a past president of Michigan Assessor Association
o As a private sector property tax agent
Professional Memberships
 Michigan Assessors Association
 Mid-Michigan Assessors Association
 International Association of Assessing Officers
 Wayne County Association of Assessing Officers
Proficiencies

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 Computer Application Skills including
o Assessment Administration Software
o GIS and other municipal systems
o Data Management Systems
o Excel and Word
 Legal case law review pertaining to property taxation and administration in Michigan
Professional Experience and Growth
1999 to 2005 and 2008 to 2016
Michigan Tax Tribunal
Position – Judge (One of Seven)
 Adjudicating highly complex cases, dealing withproperty and non-property taxes,in which the
decisions rendered become the final decisions and have substantial social, economic and/or
financial impacts on the parties.
 Non-property cases cover state taxes including Income Tax, UseTax, Sales Tax, Severance Tax,
Single Business Tax, and other state taxes. The issues deal with Nexus, industrial exemptions,
officer liability and apportionment.
 Grant/Deny all motions dealing with cases,both procedural and dispositive in nature.
 Conduct researchon all legal and assessmentquestions.
 Write final legal Opinion and Judgmenton cases.
 Supervise Hearing Referees and their cases dealing with Small Claims forproperty and non-
property appeals involving value in contention less than $100,000(or tax less than $20,000).
 Grant/Deny appeals forSmall Claims Rehearing requests.
2005 to 2007, John Bernard, LLC., Royal Oak, Michigan
Position - Michigan Practice Leader
 Property tax advisor for clients from small business to Ford Motor Company and Ford Land
Company, Sprint, Tyson Krupp, Visteon.
1996-1999 , Jackson County, Jackson, MI
Position - Equalization Director
 Implementation of PCbasedappraisal-equalization system.
 Conducted market studies and appraisals as a basis of marketvalue for each unit of government to
determine level of assessment annually.
 Public relations with community, media, townships and county commission.
 AdministratorRemonumentation Grant.
 Provided recommendations and assistance to assessors for appraisals and computerization.
 Budget manager for annual budget of $1,500,000.
 Manual conversionand computer training of stafffor 80,000 parcels.
 Implementation of ongoing procedures manual.
 Instructor for classes and education for staff to successfully attain assessor's certification.
1984-1994, City of Mount Pleasant, Mount Pleasant, Michigan

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Position - City Assessor
• Performed all administrative, supervisory and technical work in the inspection and appraisal of
all real and personal property; prepared and maintained all assessment records and tax rolls;
responsible for all aspects of assessment administration.
• Planned, organized supervised, and participated in the inspection, appraisal, recording and
verification of real and personal property.
• Conducted sales studies, determined economic condition factor by collection and interpretation
of market data.
• Public relations with community, media, city commission, legislators.
• Completed reappraisal of all commercial and industrial properties.
• Prepared narrative appraisals for presentation and evidence of fair market value for litigation of
tax appeals.
• Established an on-going inspection program for residential properties.
o • Implementation of PC based mass appraisal system.
1980-1984,City of Albion, Albion, MI
Position - City Assessor
 Planned, organized & supervised inspections, appraisals, audits, sales study, and collection of
data.
 Reinstated Assessor's office after a three-year void.
 Prepared narrative appraisals for presentation and evidence of fair market value for litigation of
tax appeals.
 Implemented a record management system.
 Implemented automation of administration of Tax Increment Finance Districts.
1984-1999, VLE Appraisal Company, Jackson, Michigan
Position - Founder and President
 Responsible for appraisal of residential, commercial, industrial properties
Owner Education
1977-1980, Lansing Community College, Lansing, Michigan
• Assessment administration
• Various specialty classes through Michigan Assessor's Association, and the International
Association of Assessing Officers.
Professional Organizations
o Michigan Assessor's Association (Past President 1990).
o International Association of Assessing Officers.

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Professional Organizations Continued
o Successful chairperson in organizing a state-wide committee to form "candidate’s
club", to further the education and professional discipline for Level III assessors
working on the narrative appraisal report for a Level IV assessor’s certification.
o Certified instructor with State Assessor’s Board; qualified to instruct certification
classes.
o MAA instructor for the Michigan Tax Tribunal class, presented several times a
year.
o IAAO instructor/speaker.
References
Gary Evanko, City of Dearborn Assessor, 734-634-8706
David Heinowski, Heinowski Appraisals, 734-718-0960
Marcus Abood, MTT Judge (appraiser), 517-881-9009
Contact Information
o Address: 11995 Swan View, Brooklyn, MI 49230
o E-mail: hrh780@yahoo.com
o Cell Phone: 517-937-3001