MORGAN B. GILREATH, JR.
VOLUSIA COUNTY PROPERTY APPRAISER
EDUCATION
o B.B.A. - Undergraduate Degree in Management from University of Georgia
o M.A. - Master's Degree in Real Estate from University of Georgia
MILITARY
o U. S. Army: 1966 - 1969 - Honorable Discharge
o Duty Stations: Ft. Gordon, Georgia
Ft. Eustis, Virginia
Nha Trang, South Vietnam
PROFESSIONAL APPRAISAL DESIGNATIONS
o A.S.A. - Accredited Senior Appraiser
American Society of Appraisers
o C.F.A. - Certified Florida Appraiser
Florida Department of Revenue
EXPERIENCE
o Current - Elected Property Appraiser for Volusia
County, Florida since 1992.
o 6 years - Chief Deputy Property Appraiser, Volusia County Florida.
o 6 years - Senior Principle & Product Manager, American Management
Systems, Arlington Virginia - 100% Property Tax Related work,
providing computerized property tax systems for counties
throughout the United States and Canada.
o 8 years - Public Service Associate Professor, University of Georgia.
100% Property Tax Related Work, Course Development, Training,
Technical Assistance.
PROFESSIONAL ASSOCIATION COMMITTEES & AWARDS
International Association of Assessing Officers (IAAO)
o Education Subcommittee of the Professional Development Committee: 1975-
1978,1984-1986,1990-1993,1995-1997,1998-2000
Oversees a worldwide educational program for Property Tax personnel,
existing courses, new courses, textbooks, etc. Over 6,000
Assessment personnel in the United States participated in this
program in 1996.
o Computer Assisted Appraisal Ad Hoc Committee (CAAC)
Member - 1988, 1989, 1990
o Research & Technology Committee
Member - 1993, 1994, 1995
o "Bernard L. Barnard Award" (International award for the best article
in the IAAO's Appraisal Journal for a given year) - the first person
to have received this award three times.
1st award for 1978-1979 "Perspectives On The Income Approach"
2nd award for 1989-1990 "Mass Appraisal with General Purpose
Software: Applying The Income Approach"
3rd award for 1997-1998 "The Information Broker for the 21st
Century; Innovative Uses of Internet Technology"
o "Herb Lockey Award," Florida Association of Property Appraisers, 1998
(given for outstanding professional service in State of Florida)
o IAAO "Senior Instructor" status: 1975 - 1992 - taught Course 2, 202,
301, 302, Spreadsheet Seminar in approximately 17 states.
Past President, Florida Chapter of IAAO.
Florida Association of Property Appraisers
Executive Board - 1993-1999
Chairman - Newsletter Committee - 1994-1995
Treasurer - 1996-1997
Secretary - 1997-1998
President Elect - 1998-1999
Florida Department of Revenue's (DOR) Property Tax Administration Guidelines
Industry Task Force - 1995-1997
Members appointed by the DOR representing major industry groups,
with county and DOR personnel to provide a forum for which issues and
concerns regarding new Tangible Personal Property Appraisal Guidelines
and Manual of Instructions may be reviewed and discussed. The work
product of this Task Force is intended to become part of the DOR's
Substantive Guidelines for Florida County Appraisers.
Florida Department of Revenue's Admissions and Certification Committee for
Certified Florida Appraisers and Certified Florida Evaluators (a 3 year
appointment) 1996 - 1999
Appointed by the Florida Department of Revenue to oversee their
statewide education program (course offerings, etc.) and their
professional designation program (CFE/CFA admissions and qualification
criteria)for Florida's County Property Appraisers.
Florida Department of Revenue's (DOR) Revision of Property Tax
Substantive Regulation Task Force - 1998 - ongoing board
Florida Department of Business & Professional Regulation's Troubled
Resorts Task Force - 1996-1997
Appointed by the DBPR primarily to review the issue of Timeshare
Properties. Many projects around the state are in financial straits,
the Task Force is to make recommendations to the 1997 Legislature.
Governor's Office - Florida Geographic Information Systems Board
- 1997,ongoing board.
This Board will be reviewing the issues involving GIS implementation
and usages by both state and local government agencies and making
recommendations for the future.
Urban & Regional Information Systems Association (URISA) Regional Special
Interest Group Conference Committee for GIS and CAMA -1998
Awarded the "Distinguished Achievement In Public Service" Medallion, The
University of Georgia, 1980.
Education Editor, Georgia Property Tax Newsletter, 1978-1979.
Grading Committee, "G.C.A." (Georgia Certified Appraiser) Professional
Designation, 1975-1980.
PUBLICATIONS & PRESENTATIONS (details available upon request)
Contributing author, and/or reviewer for five property tax or appraisal text
books. These include the basic and advanced text books used to train
property tax personnel throughout the United States (published by the
International Association of Assessing Officials).
Involved in Text Book Development:
o Property Assessment Valuation, 2nd Edition, (IAAO, 1996)
o The Appraisal Process & Assessment Administration, (IAAO, 1991)
o Principles and Techniques of Appraisal Review, (National Association
of Review Appraisers, 1980)
o Improving Real Property Assessments: A Reference Manual, (IAAO, 1978)
o Property Assessment Valuation, (IAAO, 1977)
Publications - Articles:
o "A County Property Appraiser Involved In 'Wildfires?' Our Role As
Damage Assessment Coordinator," Assessment Journal, International
Association of Assessing Officers, Nov/Dec, 1998.
o "The Information Broker For The 21st Century - Innovative Uses Of
Internet Technology," International Conference on Assessment
Administration, 1997 Conference Proceedings,Toronto, Canada, 1997
o Reprinted in the Assessment Journal, March/April, 1998, Chicago
International Association of Assessing Officers
o Editorial reviewer, Standard On Ratio Studies, IAAO, 1990
o "Mass Appraisal with General Purpose Software: Applying the Income
Approach," The Property Tax Journal , March, 1990, IAAO
o "Case Study: Appraisal Collection System Paces Citrus County Growth,
" The Assessment Digest,Jan/Feb, 1983, IAAO
o "Perspectives On The Income Approach," The Assessor's Journal, March,
1979, IAAO
o "A Hard Look At the Ad Valorem Tax," Georgia County Government Magazine,
March, 1977
o Reprinted in the Georgia Property Tax News,July 1977, GAAO
o Reprinted in The International Assessor, April, 1988
o Coauthor and Project Director, 1st Handbook For Georgia Tax Commissioners,
1975, Institute of Government, University of Georgia
o Coeditor and Project Coordinator for the 2nd edition, The Property
Taxation Laws of Georgia, 1975, Institute of Government, University of
Georgia
o "Apartment To Condominium Conversion," The Real Estate Appraiser,
May/June, 1974, Society of Real Estate Appraisers
o Reprinted in the Appraisal Digest, July/Aug/Sep, 1974, New York
State Society of Real Estate Appraisers
o Masters Thesis:The Conversion of Apartments To Condominiums - An
Application Of Cash Flow Decision Models (1973)
Presentations:
o "The Information Broker For The 21st Century - Innovative Uses Of
Internet Technology," International Conference, Toronto, Canada, 1997
o "Microcomputer Appraisal Applications In a Mass Appraisal Environment
Using Generic Software: A Comprehensive Analytic Income Approach Model,
" International Conference, Ft. Worth, Texas, 1989.
o "Residential Data Collection," Florida Property Appraisers, 1988
o "Use of Lotus 1-2-3 In Mass Appraising," CAMA Institute, Chicago, Ill,
1985, 1986.
o "Use of Lotus 1-2-3 In Mass Appraising," Florida Property Appraisers,
1987
o "Evaluating CAMA Options," 1983-1985, North Carolina Assessors Assn,
Virginia Assessors Assn,
Michigan Assessors Assn, North Central RAAO
o "Computer Assisted Appraisal Software Packages," National Association
of Real Estate Brokers, Washington, DC, 1983
o "Perspectives On The Income Approach"
"The Estimation of Discount and Equity Yield Rates"
"Mortgage Equity Analysis"
The above three papers presented in San Francisco, Ca. and Arlington,
Va. For IAAO's Workshops On New Developments In The Appraisal Of Income
Producing Properties.
COMMUNITY INVOLVEMENT
Leadership DeLand Program (1992 Graduate)
Member, DeLand Chamber of Commerce
Member, Main Street DeLand
Member, DeLand Rotary Club, 2 terms on Executive Board
Member, DeLand YMCA
Member, Farm Bureau
Board Member, Volusia/Flagler United Way
Board Member, West Volusia Teen Challenge
Member, Government/Church Committee, Halifax Habitat for Humanity
SAW II Instructor, Volusia County School Board
Business Partner, Volusia County School Board
Former Vestry Member, St. Barnabas Episcopal Church
Episcopal Diocese of Central Florida, Cursillo Commission