Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 15 - ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES
Rule 1 - Definitions
Section 1-3.5 - "Gross incompetence" defined

Universal Citation: 50 IN Admin Code 1-3.5

Current through September 18, 2024

Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3; IC 6-1.1-35.5-8.5

Affected: IC 6-1.1

Sec. 3.5.

(a) As applied to a certified assessor-appraiser, "gross incompetence" means repeated or pervasive failure to perform an assessment, including, but not limited to, the following:

(1) Repeated or pervasive failure to recognize and comply with the laws of the state that pertain to the assessment of tangible property, including, but not limited to, the following:
(A) IC 6-1.1-3 (procedures for personal property assessment).

(B) IC 6-1.1-4 (procedures for real property assessment).

(C) IC 6-1.1-5-14 (delivery of real property list).

(D) IC 6-1.1-5.5-3 (sales disclosure form filing and review process).

(E) IC 6-1.1-7 (taxation of mobile homes).

(F) IC 6-1.1-9 (assessment of undervalued or omitted property).

(G) IC 6-1.1-11 (property tax exemption procedures).

(H) IC 6-1.1-15 (procedures for review and appeal of assessment and correction of errors).

(I) IC 6-1.1-35.7 (assessor, appraiser, and tax representative standards of conduct).

(J) IC 6-1.1-37-2 (assessment violations by public officials or employees).

(2) Repeated or pervasive failure to recognize and comply with the rules of the department that pertain to assessment of tangible property, including, but not limited to, the following:
(A) 50 IAC 2.4 (real property assessment guidelines).

(B) 50 IAC 3.3 (assessment of mobile homes).

(C) 50 IAC 4.2 (assessment of tangible personal property).

(D) 50 IAC 5.1 (public utility assessment).

(E) 50 IAC 15-3 (assessor-appraiser certification standards).

(F) 50 IAC 27 (annual adjustments and equalization standards).

(G) 50 IAC 29 (golf course assessment procedures).

(3) Repeated or pervasive failure to acquire or maintain the knowledge necessary to complete an assessment competently as required by the department's rules listed in subdivision (2).

(4) Repeated or pervasive failure to conduct an assessment properly in accordance with Indiana statutes listed in subdivision (1).

(b) As applied to a tax representative or professional appraiser, "gross incompetence" means repeated or pervasive carelessness in the conduct of the duties of a tax representative or professional appraiser, including, but not limited to, the following:

(1) Repeated or pervasive failure to timely file, supply, or receive documents.

(2) Repeated or pervasive failure to provide correct data or information pertaining to the subject of an appeal.

(3) Repeated or pervasive failure to appear at hearings or meetings in person, electronically, or telephonically, as appropriate.

(4) Repeated or pervasive misstatement or misapplication, or both, of any aspect of Indiana property assessment or taxation.

(5) In the case of a tax representative only, repeated or pervasive failure to timely notify the tax representative's client of all matters relating to the review of the assessment of the client's property by the property tax assessment board of appeals, the Indiana board, or the department.

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