John Lifflander, ASA

Mr. John Lifflander, ASA

Covenant Consultants, Inc.
4702 NE 248th Circle
Ridgefield , WA 98642
Office: 360-687-1602

Introduction

My name is John Lifflander, ASA, and I'm an expert witness for industrial valuation disputes and other complex valuation issues, including business valuations. A lot of my work is for property tax appeals. I wrote the book, "Fundamentals of Industrial Valuation," for the International Association of Assessing Officers (IAAO), and "Analyzing Complex Appraisal for Business Professionals" for McGraw Hill with co-author Shannon Pratt, PhD (author of Valuing a Business). I am also the author of appraisal courses and numerous articles.

I specialize in hi-tech electronics such as semiconductor and solar manufacturers, food processors, oil refineries, paper mills, auto manufacturers, and other industrial facilities. I am generally hired as a review appraiser, and I analyze the opposing side's appraisal and testify against it, but I take cases based on the merits. I also help attorneys with discovery, interrogatories, and understanding appraisal theories and concepts.

Here is a sample list of my expert witness and valuation cases:

International Paper (Virginia)
Kimberly Clark Paper Mill (Tennessee)
Hershey Chocolate (Virginia)
British Petroleum Oil Refinery (BP) (Washington State)
General Motors (Canada)
Chrysler (Canada)
SolarWorld (Oregon)
Microsoft (Washington)
Koch Bros Carbon (California)
Hewlett Packard (Washington)
REC Silicon (Washington)
Time Warner Cable (Ohio)
McKee Foods (Virginia)
On Semiconductor (Oregon)
Frito-Lay (Oregon)
Cliff's Iron Ore Mine (Michigan)
Linear Technology (Washington)
Boise Cascade Paper Mill (Washington)
McCain Foods (Various States)
Simplot (Idaho)

Please see my resume for a more complete list.


Areas of Expertise

  • Business Valuation
  • Intangible Assets Appraisal
  • International Real Estate Valuation
  • Machinery & Equipment Appraisal
  • Oil & Gas Appraisal
  • Personal Property Valuation
  • Real Estate Valuation

Expert Background

Q: Please list your professional accreditations, degrees, licenses, and certificates granted:
A: BA Degree in Communications, University of Houston

ASA designation, American Society of Appraisers, Real Estate Broker, Washington State

Former Administrative Law Judge for the Oregon Department of Revenue for property tax appeals; former trainer of industrial appraisers for the Oregon Department of Revenue

Certified General Appraiser License in Washington, Oregon, Virginia, previously Tennessee, Idaho, Texas, Michigan, Wyoming, etc.


Q: Please list your affiliations or memberships in any professional and/or industry organizations:
A: American Society of Appraisers - Hold the Accredited Senior Appraiser designation (ASA)
Licensed Real Estate Broker, Washington State.
Certified General Appraiser, WA, OR, VA, etc.
Q: Please list any teaching or speaking experience you have had, including subject matter:
A: SPEAKING ENGAGMENTS / PRESENTATIONS

Sample of Most Recent:
 Idaho State Tax Commission, December 2015, Industrial Valuation Class and Expert Witness Class
 General Session Speaker June 2014, Annual IPT Conference
Analyzing Complex Appraisals
 Keynote Speaker July 2013 at Wichita Ad Valorem Tax Conference
The Economy, Past, Present and Possible Future
 Speaker: American Society of Appraisers Annual Conference October 2013 Preparing and Testifying for Litigation
 General Session Speaker June 2012, Annual IPT Conference
Possible Economic Effects of European Debt and Low U.S. Interest Rates
Q: Have any of your accreditations ever been investigated, suspended or removed? (if yes, explain)
A: No.
Q: On how many occasions have you been retained as an expert?
A: Numerous - don't have exact number.
Q: For what area(s) of expertise have you been retained as an expert?
A: Semi-conductor facility, Solar Mfg., paper mill, oil refinery, food processing, iron ore mine, large shopping mall, hi-tech electronics, etc.
Q: In what percentage of your cases were you retained by the plaintiff?
A: 60%
Q: In what percentage of your cases were you retained by the defendant?
A: 40%
Q: On how many occasions have you had your deposition taken?
A: Don't know exact number.
Q: When was the last time you had your deposition taken?
A: Two months ago for Hershey Chocolate in Virginia.
Q: On how many occasions have you been qualified by a court to give expert testimony?
A: Don't have exact number.
Q: On how many occasions have you testified as an expert in court or before an arbitrator?
A: Don't have exact number.
Q: For how many years have you worked with the legal industry as an expert?
A: Over 30 years.
Q: What services do you offer? (E.g.: consulting, testing, reports, site inspections etc.)
A: I specialize in hi-tech electronics such as semiconductor and solar manufacturers, food processors, oil refineries, paper mills, auto manufacturers, and other industrial facilities. I am generally hired as a review appraiser, and I analyze the opposing side's appraisal and testify against it. I also help attorneys with discovery, interrogatories, and understanding appraisal theories and concepts.
Q: What is your hourly rate to consult with an attorney?
A: $400.00
Q: What is your hourly rate to review documents?
A: $400.00
Q: What is your hourly rate to provide deposition testimony?
A: $400.00
Q: What is your hourly rate to provide testimony at trial?
A: $400.00
Q: Please list any fees other than those stated above (E.g.: travel expenses, copy fees, etc.)
A: I charge an hourly rate for travel - it's much less than then my consulting rate, but can vary according to the circumstances of the engagement.


References

Available Upon Request. I have attorneys that prospective clients can contact - simply ask me and I will send the contact information.