JAMES M. SUSA is a Shareholder in the Firm’s Tucson office. Jim’s practice is concentrated in the representation of clients in state and local taxation matters in Arizona and Nevada. Jim has represented government and private clients in property, sales, use and income tax matters before administrative and judicial tribunals in Arizona and Nevada. The State Bar of Arizona has certified Jim as a tax law specialist and Jim has over 30 years of experience in litigating tax matters before the Office of Administrative Hearings, State Board of Equalization, Board of Tax Appeals, Tax Court, Court of Appeals and Supreme Court in Arizona and in the County and State Boards of Equalization, Tax Commission, District Court and Supreme Court in Nevada. Jim also has lectured extensively in Arizona and Nevada on property, sales and use tax matters for a variety of organizations including the State Bars of Arizona and Nevada.