16 Tex. Admin. Code § 94.100

Current through Reg. 49, No. 45; November 8, 2024
Section 94.100 - Code of Ethics

Registrants must:

(1) be guided by the principle that property taxation should be fair and uniform, and apply all laws, rules, methods, and procedures, in a uniform manner, to all taxpayers;
(2) not accept or solicit any gift, favor, or service that might reasonably tend to influence the registrant in the discharge of official duties, with the following exceptions:
(A) the benefit is used solely to defray the expenses that accrue in the performance of duties or activities in connection with the office which are nonreimbursable by the state or political subdivision;
(B) a political contribution as defined by Title 15 of the Election Code; or
(C) an item with a value of less than $50, excluding cash or a negotiable instrument;
(3) not use information received in connection with the duties of an appraiser, assessor, or collector for their own purposes, unless such information can be known by ordinary means to any ordinary citizen;
(4) not engage in an official act that is dishonest, misleading, fraudulent, deceptive, or in violation of law;
(5) not conduct their professional duties in a manner that could reasonably be expected to create the appearance of impropriety;
(6) not accept an appraisal, assessment, or collection related assignment that can reasonably be construed as being in conflict with the registrant's responsibility to their jurisdiction, employer, or client, or in which the registrant has an unrevealed personal interest or bias; and
(7) not accept an assignment or responsibility in which the registrant has a personal interest without full disclosure of that interest.

16 Tex. Admin. Code § 94.100

The provisions of this §94.100 adopted to be effective January 18, 2010, 35 TexReg 367; amended to be effective October 15, 2010, 35 TexReg 9083