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Gary W. Heimbach is a graduate of the University of
Arizona, where he received a
Bachelors degree in Business Administration and a Master's
degree in Public
Administration. Mr. Heimbach received his Juris Doctorate
degree from the California
Western School of Law, and he is admitted to the State
Bar of Arizona and the United
States District Court, District of Arizona. Mr. Heimbach
has been practicing law in
Arizona since 1981, and since 1986 his practice has
concentrated on property tax matters.
Mr.
Heimbach is a former Senior Appraiser with the Pima
County Assesor's Office and a former Deputy County Attorney
with the Pima County Attorney's Office. Mr. Heimbach
is a former member of the Arizona Tax Court Committee
which establishes the rules and procedures for the Arizona
Tax Court. He has lectured at property tax seminars
and has participated as a panel member at the annual
Arizona Tax Conference.

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