CHAPTER 31.7. PROFESSIONAL APPRAISERS AND PROFESSIONAL APPRAISAL FIRMS
IC 6-1.1-31.7
Chapter 31.7. Professional Appraisers and Professional Appraisal
Firms
IC 6-1.1-31.7-1
"Appraiser" defined
Sec. 1. As used in this chapter, "appraiser" refers to a professional
appraiser or a professional appraisal firm that contracts with a county
under IC 6-1.1-4.
As added by P.L.6-1997, SEC.108. Amended by P.L.146-2008,
SEC.274.
IC 6-1.1-31.7-2
"Department" defined
Sec. 2. As used in this chapter, "department" means the
department of local government finance.
As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002,
SEC.231.
IC 6-1.1-31.7-3
Rules
Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for
the certification and regulation of appraisers.
(b) Subject to subsection (d), the rules of the department shall
provide for the following:
(1) Minimum appraiser qualifications.
(2) Minimum appraiser certification, training, and
recertification requirements.
(3) Sanctions for noncompliance with assessing laws and the
rules of the department, including laws and rules that set time
requirements for the completion of assessments.
(4) Appraiser contract requirements.
(5) Other provisions necessary to carry out the administration
of the property tax assessment laws.
(c) After December 31, 1998, a county or township may contract
only with appraisers that are certified by the department under the
rules described in subsection (a).
(d) The rules referred to in subsection (b) that apply to contracts
with appraisers entered into after December 31, 2008, must include
level two assessor-appraiser certification under IC 6-1.1-35.5 as part
of the minimum appraiser qualifications for each appraiser that
performs assessments on behalf of the contractor.
As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002,
SEC.232; P.L.146-2008, SEC.275.
IC 6-1.1-31.7-3.5
Limitation on appraiser or technical advisor serving as tax
representative
Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that
is:
(1) an appraiser; or
(2) a technical advisor under IC 6-1.1-4;
in a county may not serve as a tax representative of any taxpayer
with respect to property subject to property taxes in the county
before the county property tax assessment board of appeals of that
county or the Indiana board of tax review.
(b) Subsection (a) does not apply to tax representation in a county
with respect to an issue of a taxpayer if:
(1) the individual or firm representing the taxpayer is no longer
under contract as an appraiser or a technical advisor in the
county as described in subsection (a); and
(2) the individual or firm was not directly involved with the
issue of the taxpayer while under contract.
As added by P.L.228-2005, SEC.28.
IC 6-1.1-31.7-4
Revocation of certification
Sec. 4. (a) The department may revoke a certification issued under
the rules adopted under section 3 of this chapter for at least three (3)
years if it determines:
(1) that information given by an appraiser applicant was false;
or
(2) the appraiser fails to meet the minimum requirements of the
department.
(b) If a certification is revoked, any Indiana contract that the
appraiser has is void and the contractor may not receive any
additional funds under the contract.
(c) An individual at least eighteen (18) years of age who resides
in Indiana and any corporation that satisfies the requirements of this
chapter and the rules of the department may be certified as an
appraiser.
(d) A contract for an appraiser under this chapter must contain a
provision specifying that the contract is void if the appraiser's
certification is revoked.
(e) The department may not limit the number of appraisers
certified by this chapter so long as the appraiser meets the
specifications or standards of the department.
As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002,
SEC.233.