Higgins, Robert J.

For more than twenty-eight (28) years, James H. Hewitt, III (n/k/a) James H. Hewitt Co., LPA has provided a broad range of civil and commercial professional services to private and public entities, non profit entities, small business enterprises, as well as to individuals and governmental bodies. In that regard, we have furnished professional legal services to the following representative clients:

1. Cleveland Municipal School District as Special Tax Counsel with respect to property tax matters before the Cuyahoga Board of Revision, the Ohio Board of Tax Appeals and other related legal forums, as required;
2. East Cleveland City School District as Special Tax Counsel with respect to property tax matters before the Cuyahoga County Board of Revision; the Ohio Board of Tax Appeals and other related legal forums, as required;
3. East Cleveland City School District as Special Counsel for an unusually complex litigation seeking to transfer about one-fifth of the East Cleveland District Territory to the Cleveland Heights-University Heights City School District.
4. East Cleveland Public Library with respect to matters referred, particularly real estate and litigation before the Ohio Board of Tax Appeals;
5. The City of East Cleveland, Ohio as duly-appointed Director of Law involving (i) preparation of Ordinances and Resolutions; (ii) advice to the City Planning Commission and Board of Zoning Appeals; (iii) litigation involving complex financial and contractual disputes; (iv) civil legal defense; and (v) representation before federal and state administrative agencies;
6. The City of Maple Heights, Ohio as Special Counsel and Advisor to implement Drug-Free Workplace Policy for the City's safety forces;
7. ShoreBank Cleveland nka ShoreBank, an Illinois Banking Corporation, for business and transactional matters and commercial litigation;
8. Several religious institutions including Olivet Institutional Baptist Church, Union Grove Baptist Church, The Emmanuel Baptist Church; Greater Zion Hill Baptist Church; The House of Glory, Inc.; Tabernacle Baptist Church and Iglesia Christiana Dios Es La Paz (God Is Peace Christian Church, Inc.);
9. Not for profit institutions such as The Phillis Wheatley Association, the Buckeye Area Development Corporation; and
10. Closely held Ohio corporations including the Ozanne Construction Company; Goodland Investments, LLC; Modelo Dental Center, Inc.; STP Restaurant, Inc. (d/b/a "The Mallorca Restaurant Group") C.E. Foods, Inc.; A² Power Resources, Inc. and Center For Little Angels Daycare, Inc.

We have provided legal counsel to the FDIC relative to litigation matters involving the liquidation of First Bank National Association. We have represented the P.W. Publishing Company, the former publisher of the Call & Post, Ohio's largest minority owned weekly newspaper.

James H. Hewitt, III, is an experienced litigator who was the Law Director of the City of East Cleveland from January, 1990 to December 31, 1997. While East Cleveland Law Director, Mr. Hewitt was principally involved in the defense of claims for injunctive relief; civil rights; employment discrimination; wrongful discharge; and intentional tort issues.

In connection with our work as Special Tax Counsel for the Cleveland and East Cleveland School Districts, we have acquired experience in the valuation of a variety of complex real properties, including:

1. The BP Building and Parking Garage
2. The Dillard's Building and Renaissance-Cleveland Hotel;
3. The Federal Reserve Bank Building including Federal Reserve Bank Annex ($51 Million renovation completed 1998);
4. The AmeriTrust Tower; Rotunda Building and Huron and Prospect Avenue Buildings;
5. 1036 Old River Road (variety of restaurant properties on East Bank of Flats);
6. St. Vincent Charity Hospital; Deaconess; St. Michael's; St. Luke's and Mt. Sinai Hospital(s);
7. General Electric Nela Park in East Cleveland;
8. Creation of Tax Abatement and Compensation Agreement for 252-unit apartment complex in the City of East Cleveland; and
9. Matters before the Cuyahoga County Board of Revision for routine valuation matters; and leading Ohio case on requirement for legal counsel to represent specific entities before County Board of Revision and/or Ohio Board of Tax Appeals.

Mr. Hewitt has also developed expertise in real estate law, commercial transactions and advising (start-up) small businesses.

Mr. Hewitt has served as a Panel Commissioner, Court of Claims of Ohio (Crime Victim Division).

Mr. Hewitt currently serves as of the selected Master Commissioner(s) to assist Federal Court conduct foreclosure sales throughout Northeast Ohio.

LEGAL EXPERIENCE

Mr. Hewitt has represented businesses, corporations and not-for-profit institutions in various types of litigation including real estate, contract and commercial law, and landlord-tenant issues.

Mr. Hewitt has represented a municipality in legal matters including contract, labor and employment, tort and general litigation.

Mr. Hewitt also represents two local school districts as Special Tax Counsel. He has also served as Special Counsel for a local public library system for real estate matters.