Indiana Code — Title 6 (Taxation)

IC 6-1.1-35.7-6

Prohibited actions of a tax representative

Official textiga.in.govlast amended 2014

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

Amendment history

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

Source: view the official text

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