- Garippa, Lotz & Giannuario has been engaged in the specialized practice of state and local tax litigation for over two decades. We concentrate our practice in the area of ad valorem Tax Appeals with an emphasis on complex commercial and industrial valuation litigation. Garippa, Lotz & Giannuario holds the highest legal designation awarded by Martindale-Hubbell Law Directory and is listed in the ...www.taxappeal.com