Ind. Code § 6-1.1-35.7-1 "Appraiser"
Sec. 1. As used in this chapter, "appraiser" has the meaning set forth in IC 6-1.1-31.7-1.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code ch. 6-1.1-35.7
Ind. Code ch. 6-1.1-35.7
in effectInd. Code § 6-1.1-35.7-2 "Tax representative"
Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:
(1) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal;
(2) an individual who is appointed as provided in IC 6-1.1-15-17.3(e) to represent the owner of the property concerning the appeal;
(3) a permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal;
(4) a representative of a local unit of government appearing on behalf of the unit;
(5) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or
(6) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the department.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.232-2017, SEC.37; P.L.174-2022, SEC.44.
Ind. Code § 6-1.1-35.7-3 Adherence to Uniform Standards of Professional Appraiser Practice; prohibited actions
Sec. 3. (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.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-1.1-35.7-4 Conduct of an assessing official or employee; written complaint; revocation of certification; certification of appeal board
Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser:
(1) must be competent to perform a particular assessment;
(2) must acquire the necessary competency to perform the assessment; or
(3) shall contract with an appraiser who demonstrates competency to do the assessment.
(b) If a taxpayer has reason to believe that the township assessor, the county assessor, an employee of the township assessor or county assessor, or an appraiser has violated subsection (a) or section 3 of this chapter, the taxpayer may submit a written complaint to the department. The department shall respond in writing to the complaint within thirty (30) days.
(c) The department may not review a written complaint submitted under subsection (b) if the complaint is related to a matter that is under appeal.
(d) The department may revoke the certification of a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser under 50 IAC 15 for gross incompetence in the performance of an assessment.
(e) An individual whose certification is revoked by the department under subsection (d) may appeal the department's decision to the certification appeal board established under subsection (f). A decision of the certification appeal board may be appealed to the tax court in the same manner that a final determination of the department may be appealed under IC 33-26.
(f) The certification appeal board is established for the sole purpose of conducting appeals under this section. The board consists of the following seven (7) members:
(1) Two (2) representatives of the department appointed by the commissioner of the department.
(2) Two (2) individuals appointed by the governor. The individuals must be township or county assessors.
(3) Two (2) individuals appointed by the governor. The individuals must be licensed appraisers.
(4) One (1) individual appointed by the governor. The individual must be a resident of Indiana.
The commissioner of the department shall designate a member appointed under subdivision (1) as the chairperson of the board. Not more than four (4) members of the board may be members of the same political party. Each member of the board serves at the pleasure of the appointing authority.
(g) The certification appeal board shall meet as often as is necessary to properly perform its duties. Each member of the board is entitled to the following:
(1) The salary per diem provided under IC 4-10-11-2.1(b).
(2) Reimbursement for traveling expenses as provided under IC 4-13-1-4.
(3) Other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.178-2021, SEC.4; P.L.174-2022, SEC.45.
Ind. Code § 6-1.1-35.7-5 Period of certification revocation; effect of revocation on contracts
Sec. 5. (a) The department may revoke a certification issued under 50 IAC 15 for not more than three (3) years if the department determines by a preponderance of the evidence that the township assessor, county assessor, employee of the township assessor or county assessor, or appraiser violated any provision of this chapter.
(b) If an appraiser's certification is revoked:
(1) any contract for appraisal of property in Indiana that the appraiser has entered into is void; and
(2) the appraiser may not receive any additional payments under the contract.
(c) A contract entered into by an appraiser for appraisal of property in Indiana must contain a provision specifying that the contract is void if the appraiser's certification is revoked under this chapter.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-1.1-35.7-6 Prohibited actions of a tax representative
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.
Ind. Code § 6-1.1-35.7-7 Grounds for revoking the certification of a tax representative
Sec. 7. The department may revoke the certification of a tax representative for the following:
(1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals.
(2) Gross incompetence in the performance of practicing before the property tax assessment board of appeals, the department, or the Indiana board.
(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026