Indiana Code 6-1.1-35.7-7. Grounds for revoking the certification of a tax representative
Current as of: 2023 | Check for updates
|
Other versions
Sec. 7. The department may revoke the certification of a tax representative for the following:
(2) Gross incompetence in the performance of practicing before the property tax assessment board of appeals, the department, or the Indiana board.
(1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals.
Terms Used In Indiana Code 6-1.1-35.7-7
- Fiduciary: A trustee, executor, or administrator.
- Fraud: Intentional deception resulting in injury to another.
- 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) 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.