ÿþ<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <title>Siegel, Siegel, Johnson & Jennings, Co., L.P.A.</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body leftmargin="0" rightmargin="0" topmargin="0"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="748"><img src="../../image/top1.gif" width="748" height="29" border="0"></td> </tr> <tr> <td width="748"><img src="../../imagesub/email_graphic2.gif" height="188" border="0"></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <TR> <TD><a href="../../index.html"><IMG SRC="../../images/home.gif" WIDTH=53 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/our_clients.html"><IMG SRC="../../images/clients.gif" WIDTH=241 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/history.html"><IMG SRC="../../images/att.gif" WIDTH=76 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../announcements/indexsub.html"><IMG SRC="../../images/announce.gif" WIDTH=114 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../services/indexsub.html"><IMG SRC="../../images/services.gif" WIDTH=67 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../contactus/indexsub.html"><IMG SRC="../../images/contact.gif" WIDTH=83 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="http://www.revllc.com/fred/login.asp" target="_blank"><IMG SRC="../../images/login.gif" WIDTH=100 HEIGHT=15 ALT="" border="0"></a></TD> </TR> </table> <p> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../imagesub/ltof_header.gif" width="130" height="25"></td> <td colspan="6"><img src="../../imagesub/header_whoweare.gif" width="618" height="25" alt="" /></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="top"> <table cellpadding="0" cellspacing="0"> <tr> <td background="../../imagesub/below_sidenav.gif" width="130" height="177"></td> </tr> <tr> <td><img src="../../imagesub/below_sidenav2.gif" width="130" height="52"></td> </tr> </table> </td> <TD background="../../imagesub/shim.gif" colspan="6" valign="top"> <TABLE width="100%" align="center"> <TR> <TD width="60%" valign="top"> <p><font size="1" face="Arial, Helvetica, sans-serif"><a href="fsiegel.html"><font color="#000000">Fred Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="dsiegel.html"><font color="#000000">Daniel S. Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="kjennings.html"><font color="#000000">J. Kieran Jennings</font></a>&nbsp;&#8226; &nbsp;<a href="jsiegel.html"><font color="#000000">Jay P. Siegel</font></a><br/> <a href="svivarrondal.html"><font color="#000000">Steven J. Vivarronda</font></a> &nbsp;&#8226; &nbsp;<a href="chyun.html"><font color="#000000">Cecilia J. Hyun</font></a> &nbsp;&#8226; &nbsp;<a href="jlindholm.html"><font color="#000000">Jason Lindholm</font></a>&nbsp;&#8226; &nbsp;<a href="sdipaolo.html"><font color="#000000">Sharon F. DiPaolo</font></a> &nbsp;&#8226; &nbsp;<a href="vanselmo.html"><font color="#000000">Victor V. Anselmo</font></a>&nbsp;&#8226; &nbsp;<a href="dpapushak.html"><font color="#000000">Deborah J. Papushak</font></a> &nbsp;&#8226; &nbsp;<a href="ljohnson.html"><font color="#000000">Lauren M. Johnson</font></a></p> <p><font face="Arial, Helvetica, sans-serif" size="3"><strong><a href="mailto:jsiegel@siegeltax.com" title="Email Jay">Jay P. Siegel</a></strong><br> <font size="+1"><strong>PARTNER</strong></font><br> <font size="-1">25700 Science Park Drive</font><br /> <font size="-1">Landmark Centre, Suite 210</font> <font size="-1">Cleveland, OH 44122</font><br /> <font size="-2">T 216.763.1004</font>&nbsp;&nbsp;<font size="-2">F 216.763.1016</font><br /> <br /> <font size="-1">2912 Wildwood Road</font><br /> <font size="-1">Pittsburgh, PA 15101</font><br /> <font size="-2">T 412.486.2848</font>&nbsp;&nbsp;<font size="-2">F 412.486.2858</font><br /> <br> </td> <td height="200" width="40%" align="center"> <img src="../images/jay_siegel.JPG" width="129px" height="192px" border="0" /> </td> </TR> </TABLE> <TABLE width="100%" align="center"> <tr colspan="2"> <td> <font color="#000000" size="-1" face="Arial, Helvetica, sans-serif">Jay P. Siegel is a partner with the firm who focuses his practice on state and local taxation valuation issues. Jay has appeared before numerous county boards of revision across the state of Ohio and has argued many cases before the Ohio Board of Tax Appeals. He services a variety of clients including the owners of national retail stores, nursing homes, assisted living facilities, and apartment and office buildings. </font></p> <p><font face="Arial, Helvetica, sans-serif"> <font size="-1"><b>Education</b></font> <li><font size="-1">Cleveland-Marshall College of Law, JD, magna cum laude <li><font size="-1">Maimi University, BS Accounting </font> <br /><br /> <font size="-1"><b>Bar Admissions</b></font> <li><font size="-1">Ohio  1997</font></li> <br /><br /> <font size="-1"><b>Professional Associations</b></font> <li><font size="-1">Ohio State Bar Association  Property Tax Subcommittee</font></li><br /> <li><font size="-1">National Association of Housing Redevelopment Officials </font></li><br /> <li><font size="-1">International Association of Assessing Officers (IAAO)</font></li><br /> <li><font size="-1">Ohio Health Care Association</font></li><br /> <li><font size="-1">Building Owners and Managers Association (BOMA)</font></li><br /> <li><font size="-1">National Association of Industrial and Office Properties (NAIOP)</font></li><br /> </TR> </TABLE> </TD> </TR> <TR> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../image/bottom_aptc.gif" width="635" height="55" border="0"></td> <td><a href="http://www.aptcnet.com" target="_blank"><img src="../../image/aptc.gif" width="113" height="55" border="0"></a></td> </tr> </tr> </table> </body> </html>