Current through September 18, 2024
Authority: IC
6-1.1-31-1;
IC
6-1.1-31.7-3
Affected: IC 6-1.1-15; IC 6-1.1-31.7; IC
6-1.1-35.7-7
Sec. 8.
(a) With
respect to the grounds by which the department may revoke the certification
under IC
6-1.1-35.7-7:
(1) a violation of the standards of ethics or
rules of solicitation adopted by the department, as provided in IC
6-1.1-35.7-7(5),
refers to a violation of section 2(a) or 6 of this rule, or both; and
(2) "material deception" means a falsehood,
made by word or act, with the intent to mislead or
misrepresent.
(b) The
revocation procedure shall be initiated by the department's issuance of a
notice to the respondent. The notice shall:
(1) be sent by certified mail, return receipt
requested;
(2) contain a clear and
concise statement detailing the alleged misconduct;
(3) state the time and place for a hearing
that is not less than ninety (90) days from the date of mailing the notice;
and
(4) inform the respondent:
(A) of the information contained in
subsections (d) and (g); and
(B)
that the failure to attend the hearing without good cause may constitute
grounds for default entered in favor of the property tax assessment board of
appeals, the Indiana board, or the department, as well as the sanction
imposed.
(c)
The department shall appoint a hearing officer for purposes of these
proceedings. The hearing officer may, with prior written notice to the parties:
(1) conduct any prehearing proceedings:
(A) requested by either party; or
(B) that the hearing officer determines may
aid in the ultimate resolution of the proceedings; and
(2) allow informal discovery subject to any
terms and conditions the hearing officer deems to be
appropriate.
(d) The
revocation hearing shall be conducted on the record subject to the following:
(1) The respondent:
(A) may be represented by counsel;
and
(B) shall have the right to:
(i) present witnesses and evidence on the
respondent's own behalf; and
(ii)
cross-examine the department's witnesses or
evidence.
(2)
The burden of proof shall be on the department to prove the violation or
violations alleged by a preponderance of the evidence.
(3) No continuance shall be granted except
upon a showing of good cause.
(e) The hearing officer may consider any of
the following in recommending to the commissioner whether the respondent's tax
representative certification should be revoked:
(1) The seriousness of the violation that
gave rise to the proceedings.
(2)
Whether the violation is likely to recur.
(3) The respondent's character, including
remorse, if any.
(4) Whether the
respondent's continued status as a tax representative would pose an undue risk
to the public.
(5) Any other factor
the hearing officer determines to be appropriate under the
circumstances.
(f) The
hearing officer shall submit a recommendation for final action to the
commissioner. The recommendation shall contain the reasons for the hearing
officer's determination of the sanction, if any, to be imposed. The
commissioner is not bound by the recommendation.
(g) If the commissioner determines that a
violation of section 2(a) or 6 of this rule, or both, has occurred, the
commissioner may take any of the following remedies with respect to the
respondent:
(1) Decline to issue any
sanction.
(2) Issue a written
reprimand admonishing the respondent for the violation.
(3) Suspend the respondent's Level One, Level
Two, or Level Three assessor-appraiser certification for a period of up to one
(1) year, at the conclusion of which the respondent shall be automatically
reinstated, provided that respondent meets all educational requirements for a
tax representative certification.
(4) Revoke the certification of the
respondent.
(h) The
commissioner's determination as to which of the actions under subsection (g) to
take regarding the respondent shall be based on any of the following factors:
(1) The seriousness of the violation that
gave rise to the proceedings.
(2)
Whether the violation is likely to recur.
(3) The respondent's character, including
remorse, if any, and the respondent's previous compliance with or violation of
the rules governing the conduct of a tax representative.
(i) The determination of the commissioner
constitutes a final appealable order of the department.
