Speakers

Director of Valuation Digital Solutions, Kroll LLC

Program Manager, Utility Valuation Unit, Maryland State Department of Assessments & Taxation

Assistant Vice President, CostQuest Associates

Partner, Crapo | Firouzi PLLC
David has extensive litigation experience and has tried hundreds of state and local tax matters before administrative tribunals and state and federal courts in Utah and numerous other states. David is a frequent speaker on state and local tax issues and has presented at the Wichita Annual Public Utilities workshop on Ad Valorem Taxation; the National Association of Property Tax Representatives, Transportation, Energy and Communications (NAPTR-TEC) Seminar; the American property Tax Counsel Seminar; and the Lincoln Institute of Land Policy; among others.

Associate, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Nancy brings a strategic and analytical approach to high-stakes litigation across the country. Her experience includes achieving a complete defense verdict for a legacy telecommunications carrier in a False Claims Act matter, litigating discriminatory taxes imposed on Class I rail carriers, and navigating litigation hurdles to a grocery cooperative's acquisition of new storefronts. Nancy represents individuals and organizations in disputes involving real property, breach of contract, trade secrets, and shareholder issues. She also guides clients through state and federal investigations. Nancy serves a wide range of industries, including telecommunications, transportation, health care, and food and beverage.

GM, Property Tax, Avalara

Shareholder, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Ms. Kelley has represented telecommunications companies, gas, water and electric utilities, and railroads in litigation, tax, regulatory, antitrust, eminent domain and government relations matters. Ms. Kelley's practice is national in scope, and she has represented companies before courts and regulatory bodies in several states. Although most of her practice involves litigation before courts and state commissions, her representation of utilities has included working on state legislative and public policy matters as well.

CEO, AVITAS
Mr. Kelly joined AVITAS in 1997. Prior to his appointment as Chief Executive Officer in April 2025, he served as Senior Vice President – Asset Valuation and Chief Appraiser. He was responsible for preparing appraisals, online value services, market analysis, developing new products, and publishing the AVITAS Bluebook of Jet Aircraft Values, the Bluebook of Turboprop Values, and the Bluebook of Jet Engine Values. Mr. Kelly was also responsible for all aircraft and airline studies, including value modeling, strategic planning, fleet planning, and financial analysis. Mr. Kelly has 40 years of experience in the aviation industry. His background includes four years at Federal Express as the company’s Fleet Planning Advisor, where he was responsible for fleet plan development, aircraft technical and value expertise, analytical and modeling support for fleet plans, and the evaluation of aircraft acquisitions and proposals. Prior experience includes ten years at McDonnell Douglas, where he served as an Airline Planning Specialist responsible for financial and market analysis to support international aircraft sales, developing sales strategies and tactics for customer accounts, evaluating customer loan applications, and developing and presenting marketing plans to senior airline management. 
Mr. Kelly graduated from the University of California, Santa Barbara, with a BA in Business Economics and earned an MBA in Finance from the Peter F. Drucker Graduate School of Management at Claremont College. Mr. Kelly is an ISTAT Certified Senior Appraiser and has served on the ISTAT Appraisers’ Board of Governors (IBG). He currently serves as a board member emeritus on the Embry-Riddle Aeronautical University, College of Business, Business Leadership Board (BLB).

Senior Policy Analyst, Tax Foundation
Dr. Mandal holds a PhD in economics from Clemson University, where he focused on economic growth and development, trade, and econometrics. Prior to the Tax Foundation, he was an assistant professor of economics at the University of Mount Olive, in North Carolina, which followed faculty and research positions at the University of Kansas. His work has been published in various journals as well as non-academic outlets. Born and brought up in New Delhi, India, Dr. Mandal now lives outside Raleigh, NC, with his two cats that have moved all around the country with him. When he is free, he prefers to spend time at the gym, the gun range, and exploring quaint coffee shops and bourbon bars around the Research Triangle Park with friends.

Counsel, American Electric Power

Managing Director, Property Tax, DuCharme, McMillen & Associates, Inc.

ASA; Managing Director, Valuation Advisory, Stout
Jim Nutter concentrates on the valuation and cost segregation of renewables and other capital-intensive projects. With over 15 years of experience, he has performed valuations across a variety of industries and purposes. His experience includes working with industries such as healthcare, oil and gas, manufacturing, distribution, retail, construction, transportation, trucking, restaurants, professional services, technology, media, and entertainment.

Shareholder, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Mr. Phillips is a litigator, working mainly on commercial disputes dealing with tax litigation for railroads and telecommunications companies, business and asset valuation issues, including eminent domain and intellectual property disputes, as well as cases dealing with electronically stored information (ESI) and e-discovery issues. He has helped litigate against improper tax statutes and condemnations in numerous jurisdictions, including Tennessee, Illinois, Indiana, New Mexico, and California, among others, and has participated in multiple jury trials involving state taxation and the valuation of land and assets. 

Partner, Pillsbury Winthrop Shaw Pittman LLP
Breann Robowski focuses on state and local tax controversy, with an emphasis on property tax and transfer tax. Breann is recognized by Best Lawyers for her work in Litigation and Controversy – Tax. She is the vice chair of Pillsbury’s Attorney Development Committee, a member of Pillsbury’s Global Real Estate & Construction Industry team (former deputy leader 2019–2024), a leading member of Pillsbury’s Attorneys of Color Network, a member of the Planning Committee for the Wichita Property Tax Conference, a founding member of the Los Angeles County Property Tax Task Force, and a 2021–2022 board member of the California Alliance of Taxpayer Advocates.

Managing Director, Kroll

Alex Volakis is a product leader focused on real estate valuation and property tax technology. His work sits at the intersection of valuation methodology and modern AI-driven tooling, with a focus on improving how real property and fixed assets are categorized, analyzed, and challenged. Alex has been closely involved in building platforms that support end-to-end property tax workflows, from data ingestion and valuation modeling to appeals and audit readiness

Shareholder, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Ms. Tullis assists companies and individuals with their business goals and interests and regularly defends them in a variety of business-related litigation matters in state and federal courts. Specifically, Ms. Tullis has represented financial institutions and businesses with commercial disputes, and defended them in consumer-related litigation and class actions alleging federal law claims, such as violations of the Fair Credit Reporting Act (FCRA); the Fair and Accurate Credit Transactions Act (FACTA); and the Securities Exchange Act, and state law claims, such as breach of contract, breach of fiduciary duty, conversion of negotiable instruments, price discrimination, and unfair trade practices. 
Ms. Tullis is also a member of the Firm's State and Local Tax Group, advising clients in a broad array of tax issues and litigation. Her experience includes challenging state and local assessments, pursuing refund claims, and litigating constitutional questions in both state and federal courts and administrative proceedings. Ms. Tullis also assists clients with their payment in lieu of tax (PILOT) arrangements and helps clients maintain these PILOT programs to obtain tax credits and other economic development incentives.