Indiana § 6-1.1-35.7-6 Prohibited actions of a tax representative

Indiana Statutes

§ 6-1.1-35.7-6 — Prohibited actions of a tax representative

Indiana § 6-1.1-35.7-6

Art. 1.1PROPERTY TAXES

Ch. 35.7Assessor, Appraiser, and Tax Representative

This text of Indiana § 6-1.1-35.7-6 (Prohibited actions of a tax representative) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-35.7-6 (2026).

Text

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 assessment board of appeals or the department.

(2)Knowingly misrepresent any information or act in a fraudulent manner.

(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 b

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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 assessment board of appeals or the department.
(2) Knowingly misrepresent any information or act in a fraudulent
manner.
(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.