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 of the township assessor or county assessor, or an appraiser shall not do any of the following:
(1) Conduct an assessment that includes the reporting of a predetermined opinion or conclusion.
(2) Misrepresent the individual's role when providing valuation services that are outside the practice of property assessment.
(3) Communicate assessment results with the intent to mislead or defraud.
(4) Communicate a report that the individual knows is misleading or fraudulent.
(5) Knowingly permit an employee or other person to communicate a misleading or fraudulent report.
(6) Engage in criminal conduct.
(7) Willfully or knowingly violate the requirements of IC 6-1.1-35-9.
(8) Perform an assessment in a grossly negligent manner.
(9) Perform an assessment with bias.
(10) Advocate for an assessment. However, this subdivision does not prevent a township assessor, a county assessor, an employee of the county assessor or township assessor, or an appraiser from defending or explaining the accuracy of an assessment and any corresponding methodology used in the assessment at a preliminary informal hearing, during settlement discussions, at a public hearing, or at the appellate level.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Structure Indiana Code
Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct
6-1.1-35.7-2. "Tax Representative"
6-1.1-35.7-3. Adherence to Uniform Standards of Professional Appraiser Practice; Prohibited Actions
6-1.1-35.7-5. Period of Certification Revocation; Effect of Revocation on Contracts
6-1.1-35.7-6. Prohibited Actions of a Tax Representative
6-1.1-35.7-7. Grounds for Revoking the Certification of a Tax Representative