Current through Reg. 49, No. 45; November 8, 2024
Section 94.71 - Responsibilities of a Registrant: Equal and Fair Treatment(a) A registrant must apply equally and fairly any appraisal, assessment, or consulting service according to the Uniform Standards of Professional Appraisal Practice and generally accepted appraisal, assessment, or collection practices applicable to an assignment.(b) A registrant may not accept or solicit any benefit in return for favorable treatment.(c) A registrant must not knowingly testify falsely or withhold any information, or influence anyone into testifying falsely or withholding any information in any investigation or proceeding.(d) A registrant must not knowingly mislead any member of the public who makes a reasonable inquiry or request on tax matters.(e) A registrant must not predetermine the value or value range of a property or properties and then manipulate data to arrive at a predetermined conclusion.(f) A registrant must not perform calculations: (1) by methods other than those directed by law, rule, or written guidance of the Comptroller of Public Accounts, or(2) that are designed to result in a predetermined effective tax rate, or rollback tax rate, current or delinquent collection rate, or other value, rate, or ratio used for official purposes.(g) A registrant must not provide, to any private party, information that is not provided to, or reasonably available to all persons.16 Tex. Admin. Code § 94.71
The provisions of this §94.71 adopted to be effective January 18, 2010, 35 TexReg 367