6-1.1-35.7-1. “Appraiser”
Sec. 1. As used in this chapter, “appraiser” has the meaning set forth in IC 6-1.1-31.7-1. As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
6-1.1-35.7-2. “Tax Representative”
Sec. 2. As used in this chapter, “tax representative” means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include: (1) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of […]
6-1.1-35.7-3. Adherence to Uniform Standards of Professional Appraiser Practice; Prohibited Actions
Sec. 3. (a) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall adhere to the Uniform Standards of Professional Appraisal Practice in the performance of the individual’s duties. (b) An individual who is a township assessor, a county assessor, an employee […]
6-1.1-35.7-4. Conduct of an Assessing Official or Employee; Written Complaint; Revocation of Certification; Certification of Appeal Board
Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser: (1) must be competent to perform a particular assessment; (2) must acquire the necessary competency to perform the assessment; or (3) shall contract with an appraiser who demonstrates competency to do the assessment. (b) […]
6-1.1-35.7-5. Period of Certification Revocation; Effect of Revocation on Contracts
Sec. 5. (a) The department may revoke a certification issued under 50 IAC 15 for not more than three (3) years if the department determines by a preponderance of the evidence that the township assessor, county assessor, employee of the township assessor or county assessor, or appraiser violated any provision of this chapter. (b) If […]
6-1.1-35.7-6. Prohibited Actions of a Tax Representative
Sec. 6. A tax representative may not do any of the following: (1) Use or participate in the use of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or deceptive statement or claims with respect to any matter relating to the practice before the property tax assessment board of appeals or the department. (2) Knowingly […]
6-1.1-35.7-7. Grounds for Revoking the Certification of a Tax Representative
Sec. 7. The department may revoke the certification of a tax representative for the following: (1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals. (2) Gross incompetence in the performance of practicing before the property tax assessment board of appeals, […]