§ 6-1.1-35.7-3 — Adherence to Uniform Standards of Professional Appraiser Practice; prohibited actions

Indiana § 6-1.1-35.7-3

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 35.7: Assessor, Appraiser, and Tax Representative

Text

(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
individual's duties.
(b) An individual who is a township assessor, a county assessor, an
employee of the township assessor or county assessor, or an appraiser
shall not do any of the following:
(1) Conduct an assessment that includes the reporting of a
predetermined opinion or conclusion.
(2) Misrepresent the individual's role when providing valuation
services that are outside the practice of property assessment.
(3) Communicate assessment results with the intent to mislead or
defraud.
(4) Communicate a report that the individual knows is misleading
or fraudulent.
(5) Knowingly permit an employee or other person to
communicate a misleading or fraudulent report.
(6) Engage in criminal conduct.
(7) Willfully or knowingly violate the requirements of IC 6-1.1-35-9.
(8) Perform an assessment in a grossly negligent manner.
(9) Perform an assessment with bias.
(10) Advocate for an assessment. However, this subdivision does
not prevent a township assessor, a county assessor, an employee
of the county assessor or township assessor, or an appraiser from
defending or explaining the accuracy of an assessment and any
corresponding methodology used in the assessment at a
preliminary informal hearing, during settlement discussions, at a
public hearing, or at the appellate level.

Legislative History

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.