50 Ind. Admin. Code 15-5-6

Current through November 6, 2024

Section 50 IAC 15-5-6 - Prohibitions; obligations

Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3

Affected: IC 6-1.1-2-4; IC 6-1.1-15; IC 6-1.1-31.7; IC 6-1.1-37.5

Sec. 6.

A certified tax representative shall:

(1) not knowingly use or participate in the use of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or deceptive statements or claims with respect to any matter relating to the practice before the property tax assessment board of appeals or the department;

(2) not knowingly misrepresent any information or act in a fraudulent manner;

(3) not prepare documents or provide evidence in a property assessment appeal unless the representative is authorized by the property owner (or person liable for the taxes under IC 6-1.1-2-4 ) to do so and any required authorization form has been filed;

(4) not knowingly submit false or erroneous information in a property assessment appeal;

(5) not perform his or her duties in a grossly incompetent manner;

(6) not knowingly violate any rule applicable to certification or practice before the department or the property tax assessment board of appeals;

(7) use the appraisal standards and methods required by rules adopted by the department, Indiana board, or property tax assessment board of appeals when the representative submits appraisal information in a property assessment appeal; and

(8) notify the property owner (or person liable for the taxes under IC 6-1.1-2-4 ) of all matters relating to the review of the assessment of taxpayers' property before the property tax assessment board of appeals or the department, including, but not limited to, the following:

(A) The tax representative's filing of all necessary documents, correspondence, and communications with the property tax assessment board of appeal or department.

(B) The dates and substance of all hearings, on-site inspections, and meetings.

50 IAC 15-5-6

Department of Local Government Finance; 50 IAC 15-5-6; filed Dec 5, 2000, 2:32 p.m.: 24 IR 948; filed Dec 13, 2002, 3:20 p.m.: 26 IR 1521

Filed 7/11/2016, 3:36 p.m.: 20160810-IR-050150165FRA

Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA