Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-35.7-1 "Appraiser"
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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.
Ind. Code § 6-1.1-35.7-2 "Tax representative"
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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…
Ind. Code § 6-1.1-35.7-3 Adherence to Uniform Standards of Professional Appraiser
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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 indivi…
Ind. Code § 6-1.1-35.7-4 Conduct of an assessing official or employee; written
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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 neces…
Ind. Code § 6-1.1-35.7-5 Period of certification revocation; effect of revocation on
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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 assess…
Ind. Code § 6-1.1-35.7-6 Prohibited actions of a tax representative
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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…
Ind. Code § 6-1.1-35.7-7 Grounds for revoking the certification of a tax representative
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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 th…