Business Affiliation:
President and Owner, MID-STATES APPRAISAL SERVICES, INC.

Professional Affiliations:
National Association of Independent Fee Appraisers
The Institute of Business Appraisers, Inc.
Kansas City Chapter of the Appraisal Institute
Kansas Grain and Feed Dealers Association
Kansas Society of Farm Managers and Rural Appraisers

Professional Licenses:
Certified General Appraiser in the States of:
Kansas, Missouri, Iowa, Nebraska, Arkansas,
South Dakota, Minnesota, Texas
Licensed Real Estate Broker State of Kansas

Education:
B.S. Business and Economics (1973), Marymount College, Salina, Kansas

Professional Designations:
IFAS (Senior Member #24500) National Association of Independent Fee Appraisers
CBA (Certified Business Appraiser #1343-01) The Institute of Business Appraisers, Inc.
Candidate for MAI membership, Appraisal Institute

Appraisal Experience:
Have appraised over 1,400 agribusiness, commercial and industrial properties, facilities, and/or businesses for clients in 35 states including Alabama, Arkansas, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, North Carolina, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Virginia, Washington, Wisconsin and Wyoming. These appraisals have included grain elevators, feed mills, flour mills, dry edible bean plants, popcorn plants, soybean/canola processors, wholesale and retail fertilizer plants.

Experience:
April 1983 to Present - Employed by MID-STATES APPRAISAL SERVICES, INC., President and owner. Specializing in commercial/industrial appraisals and consulting services.
September 1980 to April 1983 - Employed by Evco, Inc., in appraisal and sale of commercial real estate. Specializing in agribusiness, also, the designated broker of the company.
January 1975 to September 1980 - Employed by Evco Distributing, Inc., and Evco National, Inc., in the sale and financing of fertilizer and grain related equipment for 11 Midwest states.

Teaching Experience:
Developer and Instructor of The Grain Elevator Workshop prepared for the Kansas Department of Revenue. (1996)
Developer and Instructor of The Grain Elevator Appraiser's Guide for the Kansas County Appraisers Association. (1999)
Developer and Instructor of The Grain Elevator Appraiser's Guide for the North Central Regional Association of Assessing Officers (NCRAAO) conference, Wichita, Kansas (June 2002)

Continuing Education:
Successfully completed courses offered by:
American Institute of Real Estate Appraisers or The Appraisal Institute:
Basic Valuation Procedures (Course 1A-2)
Real Estate Appraisal Principles (Course 1A-1)
Standards of Professional Practice (Course 2-3)
Capitalization Theory and Techniques, Part A (Course 1B-A)
Capitalization Theory and Techniques, Part B (Course 1B-B)
Case Studies in Real Estate Valuation (Course 2-1)
Non-Residential Demonstration Report Writing Seminar
Report Writing and Valuation Analysis (Course 2-2)
Standards of Professional Practice Parts A and B (Courses 410 and 420)
Standards of Professional Practice Part C (Course 430)
Other Courses:
Americans with Disabilities Act Seminar
Continuing Education Completed for the 2007-2008 License Year

Court Experience:
Testified as an expert appraisal witness before:
Kansas State Board of Tax Appeals (Ten Times)
U.S. Federal Bankruptcy Court, Western District of Arkansas, Fort Smith Division. (Twice)
Probate Court in Rock County, Nebraska
Court appointed Appraiser's Sessions in the Condemnation of Land and Buildings in the City of Manhattan, Kansas (Three Times)
U.S. District Court, Western District of Arkansas, Fort Smith Division
The Riley County District Court, Division III, Manhattan, Kansas
The Renville County District Court at Olivia, Minnesota
U.S. Bankruptcy Court for the District of Nebraska
U.S. Bankruptcy Court for the District of Kansas
Michigan State Tax Tribunal
The Shawnee County District Court, Topeka, Kansas
Ohio State Board of Tax Appeals (Three Times)
Franklin County Board of Review, Columbus, Ohio (Twice)

APPRAISER QUALIFICATIONS OF DENNIS E. VOGAN - continued

Court Experience - continued:
Court appointed Appraiser in The District Court of Saline County, Kansas (Twice)
The Larimer County District Court at Ft. Collins, Colorado
The Pottawattamie County Board of Review at Council Bluffs, Iowa
Fremont County Board of Review at Sidney, Iowa
The District Court of Montgomery County, IA
The District Court of Holt County, Nebraska
The Missouri Tax Commission (Twice)
District Court, Montgomery County, IA
Arbitration hearing on grain elevator dispute, Lancaster County, Nebraska
Appraiser/Arbitrator in a binding arbitration settlement of a large loss on a fertilizer manufacturing and warehouse facility

Internet Web Site:
www.midstatesappraisal.com

Company Contact:
Dennis E. Vogan, President
Mid-States Appraisal Services, Inc.
15701 Mohawk
Overland Park, Kansas 66224-3882
Phone: 913-685-8731
Fax: 913-685-8831
Email: dennis@midstatesappraisal.com