R4-46-601. Standards of Practice

The Director may revoke or suspend a property tax agent’s registration or otherwise discipline a property tax agent to the extent permitted by A.R.S. § 32-3654 for any of the following acts or omissions: 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.