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1973-Present
Independent fee appraiser of personal property, including machinery and equipment, home furnishings, fine art and antiques. Purposes of appraisal assignments include estate tax, insurance, commercial litigation, divorce and tangible personal property tax appeals. Personal property appraised covers residences, financial institutions, law firms, medical practices, light manufacturing, airlines, food service and processing, and hospitality industries. Mr. Samuels has been qualified as an expert witness for testimony in various County, District and Federal Bankruptcy Courts.
2002-Present
Special Magistrate, Volusia Count Value Adjustment Board. In that capacity Mr. Samuels adjudicates disputes between taxpayers and the County Property Appraiser with regard to assessments of commercial personal property.
1982-1999
Special Master, Miami-Dade County Value Adjustment Board. Special Masters are now called Special Magistrates in Florida
1973-1984Partner, S. Davis & Company (a firm dealing in antiques and the liquidation of personal property). Responsible for the liquidation of personal property from residences and businesses.
1969-1973
Senior Air Pollution Research Specialist, State of California Air Resources Board. Areas of specialization were atmospheric simulation modeling and particulate matter. Principal duties included the monitoring and evaluation of research projects and the evaluation of air pollution measurement equipment. Specific projects included direction of the Tri-city Aerosol Characterization Study, formulation of the Implementation Plans for the particulate matter and sulfur dioxide air quality standards, and the development of the Air Quality Criteria for flourides and mercury.
1963-1967
Engineer, Fairchild Space and Defence Systems. Principal duties included the design, procurement and installation of photo processing and interpretation equipment. Also responsible for silver recovery and chemical waste disposal systems.
1963-1976
Co-op Engineering Student, Tennessee Valley Authority, Division of Power. Duties included assisting with the analysis of stream flow conditions for the optimization of hydroelectric power production.
Bachelor of Science - University of Florida, 1963
Major in Mathematics, minor in Physics. He participated in honors classes in projective geometry. For the first two years of his studies, Mr. Samuels was a Co-op Engineering Student with the Tennessee Valley Authority alternating semesters between the University and the TVA's Division of Power. His independent study project was an analysis of the economies of the pipeline transportation of coal.
Master of Science in Engineering - University of Florida, 1968.
Major in Environmental Engineering, specializing in water resources management. The main focus of his studies was the application of systems engineering techniques to cost/benefit studies. His Master's Thesis was Atmospheric Simulation Modeling for Air Quality Management. In the thesis he was the first to apply linear programming techniques to a method for determining point source emission standards based on air quality standards and atmospheric phenomena.
Post Graduate Studies - Purdue University, 1983
Appraisal of Machinery and Equipment - Participant in the course jointly sponsored with the ASA.
American Society of Appraisers, Accredited Senior Appraiser, with certification for:
1. Machinery and Equipment,
2. Residential Contents, and
3. Antiques and Decorative Arts.Mr. Samuels is unique in being the only individual to hold ASA certifications in the above three disciplines. He has served as Regional Governor of the Southeast United States and at, different times, president of the Greater Miami and Central Florida/Orlando chapters.
Miami Mensa - Past Local Secretary (president).
The Valuation of Leasehold Improvements
American Society of Appraisers, Personal Property Journal, Summer 1988Visibility, Light Scattering and the Mass Concentration of Particulate Matter
State of California Air Resources Board, June 1973Atmospheric Simulation Modeling for Air Quality Management
University of Florida - Master's Thesis, Summer 1968Heel Counteracting Airfoil - U.S. Patent Number 4,843,987, July 4, 1987
A self-righting sail - suitable for shipping and other applications.
Universidad Nacional de Ingeneria, Lima, Peru
Post Graduate Course in Appraising. Taught a post graduate class in the appraisal of machinery and equipment.
Greater Miami Chapter of the ASA
Instructor for personal property in an ASA course on the Uniform Standards of Professional Appraisal Practice, 1996.