Government Services is about serving the public in a unique and cost friendly way. Our Associates are widely known and respected leaders in our state and around the country in their profession.

Listed below is the GS&A team of associates and their background information. Give us a look and then a call.  Everyone is listed on the contact page.


Billy Marlow, Principal


Mr. Billy Marlow has been affiliated with county governments for 49 years.  Known as a pioneer of GIS in the mapping business, Mr. Marlow has helped establish some of the first GIS maps in the country.  He is known as a strong advocate for certified mapping certification for counties.  While managing numerous mapping projects in over 50 counties across the country, Mr. Marlow also helped develop and implement an inventory system for managing field work.  Throughout his years of dedication to the industry, he designed and processed the concept of ‘Deed Research in mass’ within individual counties.

While in sales and marketing over the last 30 years all over the U.S., Mr. Marlow has successfully launched 3 mapping and GIS companies.   He has been a member of IAAO since 1968 and has served on numerous advisory boards in Alabama.  With experience and awareness of the needs within county governments, Mr. Marlow and Barry Ingram started an audit company, Alabama Personal Property Audits (APPA), and a services company, Government Services & Associates (GS&A).




Barry Ingram, Principal


Mr. Ingram graduated from Auburn University with a BS degree in Business Administration in 1970.   He worked for 5 years with Alabama Power Company in Tuscaloosa, Alabama.  During that time he was an auditor in the Company’s Western Division for four years and worked one year as the Tuscaloosa District Office Manager.  He left Alabama Power Company and was self-employed as the owner of a grocery store until October 1978.

Mr. Ingram was elected Tallapoosa County Tax Assessor in September 1978 and assumed office on October 2, 1978 where he served until he became Tallapoosa County Revenue Commissioner in 1995 due to the vacancy in the office upon the death of the County Tax Collector.  At that time, the two offices were combined and became the Revenue Commissioner and Mr. Ingram served in that capacity until his retirement in October 1997.

During Mr. Ingram’s tenure as Tax Assessor/Revenue Commissioner, he served on a number of committees of the Tax Assessor/Collector’s Association (currently the Association of Alabama Tax Administrators). At their Summer Conference in 1998, the Association awarded Mr. Ingram with a Lifetime Membership in honor of his commitment and service to the Association. When Mr. Ingram took office, Alabama was in the early years of a court mandated reappraisal program.  In 1980, Mr. Ingram and several other Elected Officials across the state saw the need for an education program for employees within the local offices. Mr. Ingram and the others were the Charter Members of the Alabama Association of Assessing Officials (AAAO), which was responsible for establishing, at that time, courses for Assessors, Mappers and Appraisers.  That has now been expanded to include staff members and clerical employees as well.  Upon the completion of an established curriculum designed by Auburn University’s Center for Governmental Services and approved by the Alabama Department of Revenue and successfully passing a comprehensive exam, those participants were awarded a certificate of completion.  Mr. Ingram was one of the first elected officials to be awarded the Alabama Certified Tax Administrators (ACTA) designation. Mr. Ingram served as President of AAAO in 1986-1987.

Upon his retirement from County government, Mr. Ingram worked for a number of years with Tax Management Associates as Alabama Sales Manager.

After leaving Tax Management Associates, Mr. Ingram and Billy Marlow founded Alabama Personal Property Audits (APPA) and a services company, Government Services & Associates.



Bill Bass


Mr. Bass retired as Director of the Property Tax Division of the Alabama Department of Revenue with over 41 years of experience in all facets of Property Tax Administration. During Mr. Bass’s tenure as Director he was instrumental in the development of the Personal Property Appraisal System, the Audit System, Annual Equalization process and procedures, the Education and Certification Program, and assisting in the procurement of funds to ensure every county acquired an up to date GIS /Mapping system with current Ortho Photography. Mr. Bass has been a recurring speaker and presenter over the years at the Annual Conferences of the Association of Alabama Tax Administrators (AATA) and the Alabama Association of Assessing Officials (AAAO). He has been very involved in the development of legislation and appeared before numerous Legislative Committees providing expert testimony on the effects of legislation. He also has provided expert testimony on numerous court cases involving valuation of property and property tax administration.
Mr. Bass graduated from Auburn University Montgomery with a Bachelor’s Degree in Business Administration with a Major in Accounting. He received the certification of Alabama Certified Appraiser and was a member of the International Association of Assessing Officers for over 20 years. He also represented Alabama on the Board of the Southeastern Association of Tax Administrators (SEATA). He was very involved in the Southern Association of State Property Tax Administrators (SASPTA) and the National Conference of Unit Valuation States (NCUVS).
Mr. Bass served for over 35 years in the Air Force Reserve with over 4 years of Active Duty including 5 months during Iraqi Freedom in 2003 retiring as a Lt. Col. He also was a member of the Montgomery Jaycees for many years serving on the Board and as Vice President.


Charles Harrison


Mr. Harrison retired as Assistant to the Comptroller of the Treasury, State of Tennessee with over 40 years of audit and financial management experience.  He holds a bachelor’s degree in business administration with a major in accounting from The University of Tennessee. He is a retired Certified Public Accountant (CPA) and Certified Government Financial Manager (CGFM).  Mr. Harrison was responsible for providing administrative support to 13 divisions in the Comptroller’s Office, with 600 employees and $100 million annual budget.  Mr. Harrison served as the Comptroller’s representative on several State boards and commissions, and was directly involved in reviewing and approving State procurements averaging in excess of $26 million daily.

Mr. Harrison served several years at the State’s representative on the Nashville Thermal Transfer Corporation Board of Directors, serving as the Board President in 2001, and the succeeding Metro District Energy System, which provides heating and cooling to downtown Nashville businesses and State and Metro government buildings.

Mr. Harrison has received numerous awards and recognitions, including the Tennessee Society of CPA’s Outstanding CPA in Government in 2006 and the International Association of Assessing Officers (IAAO) Member of the Year in 2002; the Association of Government Accountant National President award, recognizing exceptional leadership and the Tennessee General Assembly, Senate Joint Resolution No. 657, for honorable and exemplary service to the people of Tennessee, June 2009.  Mr. Harrison is involved in a number of other affiliates, including serving as 2012-13 Commander of American Legion, Nashville Post 5, the largest post in Tennessee.


Dennis Anglin


Mr. Anglin has 30 distinguished years in the tax assessment and tax administration arena, serving until his retirement as the Williamson County Assessor of Property in Franklin, Tennessee. He  holds the designations of Tennessee Certified Assessor and  Certified Public Administrator.  He has served as a real estate broker and fee appraiser, and has been involved in numerous professional organizations including the American Association of Certified Appraisers, the National Association of Realtors, the Tennessee Association of Realtors, and the Williamson County Association of Realtors.  He has served as President of the Franklin Kiwanis Club, the Middle Tennessee Association of Assessing Officers, the Tennessee Association of Assessing Officers and the Tennessee Chapter of the International Association of Assessing Officers.  A veteran of the Vietnam War, he has served as the Commander of the Brentwood, Tennessee Post of American Legion.

Mr. Anglin has received numerous awards and accolades, including 1979 Realtor Associate of the Year by the Williamson County Realtors Association and the 1992 Tennessee Assessor of the Year by the Tennessee County Officials Association.  Recognized by the Tennessee House of Representatives in May 2011, House Joint Resolution No.361 stated that Mr. Anglin has demonstrated the utmost professionalism, ability, and integrity, winning the unbridled respect and admiration of his colleagues and the good people of Williamson County.


J. Chris Kelley, CPA/ABV, CGMA


Mr. Kelley graduated magna cum laude with a Bachelor of Science degree in Accounting from the University of Tennessee at Knoxville in 2000 and obtained his Masters of Accountancy degree with a concentration in taxation from the University of Tennessee at Knoxville in 2001.

Mr. Kelley began his career with a “Big 4” international accounting firm in Nashville, Tennessee where he worked in various aspects of international, federal and state and local taxation.  Chris later worked as a CPA for a regional and local Middle Tennessee firms and serves as a partner in the accounting firm Bean, Rhoton & Kelley, PLLC.  Chris has prepared and audited tangible personal property taxes for over 10 years, also serving as a partner in the firm Professional Property Review, LLC.

Chris is a licensed CPA in the state of Tennessee, with memberships in the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants.  He has earned the Accredited in Business Valuation (ABV) and Chartered Global Management Accountant (CGMA) designations from the American Institute of Certified Public Accountants.



Mark Roettger, Auditor


Mr. Roettger graduated Summa Cum Laude from the University of Tennessee at Knoxville with a BS degree in Business Administration with a concentration in Finance. After continuing his studies in Accounting, he went on to achieve the degree of Master of Business Administration from the University of Tennessee.

Mr. Roettger began his career in the Banking industry. Then after pursuing various entrepreneurial venturees, he began working as an Auditor for a CPA firm. For over ten years, Mark has conducted Personal Property Tax Audits on behalf of local jurisdictions across Tennessee. He also has experience working on audits in Alabama, Georgia, and Florida, and was a Certified Personal Property Examiner (CPPE) in Michigan.





Clay Taylor, Auditor


Mr. Taylor graduated from Middle Tennessee State University with a Bachelor of Business Administration degree with an Accounting major and a Business Administration minor.

After graduation, Mr. Taylor began working as an Auditor for a CPA firm. For ten years, Clay worked on audits of governmental agencies, non-profit organizations and small businesses. For the past several years, he has conducted Personal Property Tax Audits for local jurisdictions in the South Central Tennessee area.






Dan Crumley, CPA


Mr. Crumley has been a practicing CPA for over twenty years, licensed in Massachusetts, Florida and Georgia. He has over 13 years’ experience at the partner level conducting audits and managing audit programs for multiple jurisdictions in several states. He has developed and taught full day auditing courses to employees in the tax assessor’s office as well as conducting personal property auditing seminars at three different state chapter conferences of the IAAO and currently serves on the IAAO USPAP Committee.

Mr. Crumley has an additional 10 years of experience working as a controller for several businesses. He began his auditing career working for a national CPA firm in their Atlanta office. He obtained his B.B.A in accounting from the University of Georgia. Mr Crumley is a member of the MAAO, NRAAO, IAAO and AICPA.





Josh Melton

Josh IMG_2395Melton graduated in 2010 from Bethel College with a Bachelor of Science Degree in Business Management. With previous years of experience in a Construction Company in West TN., Josh joined the GS&A team in 2014. He is conducting Field Reviews of both residential and commercial properties and measuring and listing New Constructions in Haywood County, TN., while working toward TN. licensure in the appraisal field.







Jewette Farley, CAE, CLA


Mr. Farley was the assessor for Lincoln Parish in Ruston, Louisiana, having been first elected in 1976. He was responsible for valuing all types of property, both real and personal, in his jurisdiction, in addition to his duties as ad valorem tax administrator for the parish.

Mr. Farley has lectured and written extensively both in the US, Canada, and Europe on issues relating to the valuation of property and ad valorem tax administration. He has written the International Association of Assessing Officers (IAAO) instructor’s manual for personal property and has contributed to textbooks, programs, and IAAO courses on various topics. He has also developed many workshops and seminars on specialized topics within the personal property class such as cable TV, depreciation methods and fixed asset valuation, as well as seminars and workshops on property appraisal and tax administration in general.

His appraisal education includes over ninety five hundred credit hours in multiple appraisal fields, both IAAO and other appraisal groups and local assessing organizations as well. Mr. Farley holds the Certified Assessment Evaluator (CAE) designation of IAAO and the Certified Louisiana Assessor (CLA) designation of the State of Louisiana. He is a National Senior Instructor for the International Association of Assessing Officers. This is the highest level of instructor status conferred by IAAO and is reserved for experienced instructors who have demonstrated exceptional teaching skills in the classroom. Mr. Farley currently has over thirty-six years of appraisal and tax administration “hands on” experience. He is a past member of the Executive Board of IAAO and has chaired and served on most of the standing committees of IAAO. He was selected as IAAO’s Most Valuable Member in 1995. He has served IAAO as Vice President, President Elect, President, and Immediate Past President. He is President of J. Farley Consulting which assists local governments in property tax administration matters. He has also served as a member of the Louisiana Tax Commission.