Indiana Code 6-1.1-35.7-6. Prohibited actions of a tax representative
(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 assessment board of appeals or the department.
Terms Used In Indiana Code 6-1.1-35.7-6
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- tax representative: means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. See Indiana Code 6-1.1-35.7-2
(3) 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) Knowingly submit false or erroneous information in a property assessment appeal.
(5) Knowingly fail to 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.
(6) Knowingly fail to 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 appeals or department.
(B) The dates and substance of all hearings, onsite inspections, and meetings.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.