Arizona Administrative Code
Title 4 - PROFESSIONS AND OCCUPATIONS
Chapter 46 - DEPARTMENT OF INSURANCE AND FINANCIAL INSTITUTIONS DIVISION, REAL ESTATE APPRAISAL
Article 6 - PROPERTY TAX AGENTS
Section R4-46-601 - Standards of Practice

1. Engaging in an activity that leads to a conviction for a crime involving the tax profession;

2. Operating beyond the boundaries of an agreed relationship with an employer or a client;

3. Inferring or implying representation of a person or firm that the agent does not represent, or filing a document on behalf of a taxpayer without specific authorization of the taxpayer;

4. Violating the confidential nature of the property tax agent-client relationship, except as required by law;

5. Inappropriately offering or accepting anything of value with the intent of inducing or in return for a specific action;

6. Assigning, accepting, or performing a tax assignment that is contingent upon producing a predetermined analysis or conclusion;

7. Issuing an appraisal analysis or opinion, in the performance of a tax assignment, that fails to disclose bias or the accommodation of a personal interest;

8. Willfully furnishing inaccurate, deceitful, or misleading information, or willfully concealing material information in the performance of a tax assignment;

9. Preparing or using, in any manner, a resume or statement of professional qualifications that is misleading or false;

10. Promoting a tax agent practice or soliciting assignments by using misleading or false advertising;

11. Soliciting a tax assignment by assuring a specific result or by stating a conclusion regarding that assignment without analysis of the facts; or

12. Performing an appraisal, as defined by A.R.S. § 32-3601, unless licensed or certified by the Director as an appraiser.