Section 52IAC1-2-3. Prohibitions; obligations

   A certified tax representative, a certified public accountant, a representative of a minor or incapacitated party, or a local government representative shall:

(1) not knowingly misrepresent any information or act in a fraudulent manner;

(2) not prepare documents or provide evidence in a property assessment appeal unless the representative is authorized by a party to do so and any required authorization form has been filed;

(3) not knowingly submit false or erroneous information in a property assessment appeal;

(4) use the appraisal standards and methods required by rules adopted by the department or the board when the representative submits appraisal information in a property assessment appeal; and

(5) notify the party of all matters relating to the review of the assessment of taxpayers' property before the board.

(Indiana Board of Tax Review; 52 IAC 1-2-3; filed Feb 13, 2003, 9:41 a.m.: 26 IR 2317; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)