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, the department, or the Indiana board.
(3) Dishonesty, fraud, or material deception committed while practicing before the property tax assessment board of appeals, the department, or the Indiana board.
(4) Dishonesty, fraud, material deception, or breach of fiduciary duty committed against the tax representative's employer or business associates.
(5) Violation of the standards of ethics or rules of solicitation adopted by the department.
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