Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers. (b) Subject to subsection (d), the rules of the department shall provide for the following: (1) Minimum appraiser qualifications. (2) Minimum appraiser certification, training, and recertification requirements. (3) Sanctions for noncompliance with assessing laws and the rules of the department, including laws and rules that set time requirements for the completion of assessments. (4) Appraiser contract requirements. (5) Other provisions necessary to carry out the administration of the property tax assessment laws. (c) After December 31, 1998, a county or township may contract only with appraisers that are certified by the department under the rules described in subsection (a). (d) The rules referred to in subsection (b) that apply to contracts with appraisers entered into after December 31, 2008, must include level two assessor-appraiser certification under IC 6-1.1-35.5 as part of the minimum appraiser qualifications for each appraiser that performs assessments on behalf of the contractor. As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.232; P.L.146-2008, SEC.275.
IC 6-1.1-31.7-3.5 Limitation on appraiser or technical advisor serving as tax representative Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that is: (1) an appraiser; or (2) a technical advisor under IC 6-1.1-4; in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county property tax assessment board of appeals with jurisdiction in that county or the Indiana board of tax review. (b) Subsection (a) does not apply to tax representation in a county with respect to an issue of a taxpayer if: (1) the individual or firm representing the taxpayer is no longer under contract as an appraiser or a technical advisor in the county as described in subsection (a); and (2) the individual or firm was not directly involved with the issue of the taxpayer while under contract.
As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.