1. (a) Tax representatives shall:

   1. (1) Possess a working knowledge of the statutes, rules, and case law relating to property taxation and abatement;
   2. (2) Possess a working knowledge of valuation principles and methods or employ individuals with such knowledge;
   3. (3) Act honestly in carrying out the role of tax representative, including dealings with the represented taxpayers and all state and local officials;
   4. (4) Comply with all statutes, rules, case law, and board orders when representing taxpayers;
   5. (5) File abatement requests to municipalities or appeals to the board only if they are duly authorized to do so by the taxpayer and have a supportable and good faith basis that the taxpayer is entitled to an abatement; and
   6. (6) Take sufficient steps to adequately represent taxpayers such as performing a value analysis based on market data and being prepared for filing all documents and appearing at all hearings.

Source. #2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23