Ethics for Property Tax Professionals-
Texas
What are two definitions for the term Ethics? - answer The discipline dealing with what
is good and bad
and with moral duty and obligation
The Principles of conduct governing an individual or
a group
What are four reasons why ethics training can benefit property tax professionals? -
answer Helps us make the correct choices
Helps ensure that we keep our obligations to the
public
Helps improve public perception of our profession
Gives us a common frame of reference for conduct
Who is required to register with TDLR? - answerChief Appraisers
CAD staff who give opinions of value
Chief administrators of tax offices, other than
county assessor-collectors
Anyone in the tax office who the chief administrator
recommends
What is the name of the law that governs registration
and certification of property tax professionals? - answerThe Property Tax Professional
Certification Act
What is the name of the agency that registers, certifies,
and enforces rules for property tax professionals? - answerThe Texas Department of
Licensing and Regulation
What is a rule? - answerA type of law enacted by a state agency
Registrants must not violate what? - answerThe Act or any part of Chapter 94, Texas
Administrative Code, or the Code of Ethics
Registrants must timely respond to what? - answerTDLR Investigative Requests
Registrants must not engage in what? - answerImproper Influence
Conflicts of Interest
Unfair Treatment
Abuse of Powers
, Misuse of Titles
Discrimination
Registrants must be in compliance with what? - answerReports issued by the
Comptroller under its MAP
Reviews (Sec. 5.102, Tax Code)
A registrant can act in a private capacity on a personal
tax matter as long as what? - answerThe registrant does not use his or her official
position to influence the outcome of the tax matter.
What principle must guide every registrant? - answerTaxation must be fair and uniform.
A registrant should not accept a gift that might
reasonably tend to do what? - answerInfluence the registrant in performance of the
registrants official duties.
A registrant must not use information received in
connection with their official duties unless the information
could be what? - answerCould be known by ordinary means to any citizen.
A registrant must not engage in official acts that are
what? - answerDishonest, Misleading, Fraudulent, Deceptive, or in
Violation of Law
A registrant must avoid the appearance of impropriety
in what? - answerConducting their official duties.
A registrant must not accept an appraisal, assessment,
or collection assignment if the registrant has revealed
what? - answerBias or Personal Interest
A registrant must do what when a personal interest
would affect an assignment? - answerDisclose in writing
What two sources of standards must be followed when
registrants perform appraisal or assessment services? - answerUSPAP
Generally accepted appraisal, assessment, and
collection practices
A registrant may not accept a benefit in return for
what? - answerFavorable treatment
A registrant must not knowingly testify or influence
anyone else to testify HOW? - answerFalsely
Texas
What are two definitions for the term Ethics? - answer The discipline dealing with what
is good and bad
and with moral duty and obligation
The Principles of conduct governing an individual or
a group
What are four reasons why ethics training can benefit property tax professionals? -
answer Helps us make the correct choices
Helps ensure that we keep our obligations to the
public
Helps improve public perception of our profession
Gives us a common frame of reference for conduct
Who is required to register with TDLR? - answerChief Appraisers
CAD staff who give opinions of value
Chief administrators of tax offices, other than
county assessor-collectors
Anyone in the tax office who the chief administrator
recommends
What is the name of the law that governs registration
and certification of property tax professionals? - answerThe Property Tax Professional
Certification Act
What is the name of the agency that registers, certifies,
and enforces rules for property tax professionals? - answerThe Texas Department of
Licensing and Regulation
What is a rule? - answerA type of law enacted by a state agency
Registrants must not violate what? - answerThe Act or any part of Chapter 94, Texas
Administrative Code, or the Code of Ethics
Registrants must timely respond to what? - answerTDLR Investigative Requests
Registrants must not engage in what? - answerImproper Influence
Conflicts of Interest
Unfair Treatment
Abuse of Powers
, Misuse of Titles
Discrimination
Registrants must be in compliance with what? - answerReports issued by the
Comptroller under its MAP
Reviews (Sec. 5.102, Tax Code)
A registrant can act in a private capacity on a personal
tax matter as long as what? - answerThe registrant does not use his or her official
position to influence the outcome of the tax matter.
What principle must guide every registrant? - answerTaxation must be fair and uniform.
A registrant should not accept a gift that might
reasonably tend to do what? - answerInfluence the registrant in performance of the
registrants official duties.
A registrant must not use information received in
connection with their official duties unless the information
could be what? - answerCould be known by ordinary means to any citizen.
A registrant must not engage in official acts that are
what? - answerDishonest, Misleading, Fraudulent, Deceptive, or in
Violation of Law
A registrant must avoid the appearance of impropriety
in what? - answerConducting their official duties.
A registrant must not accept an appraisal, assessment,
or collection assignment if the registrant has revealed
what? - answerBias or Personal Interest
A registrant must do what when a personal interest
would affect an assignment? - answerDisclose in writing
What two sources of standards must be followed when
registrants perform appraisal or assessment services? - answerUSPAP
Generally accepted appraisal, assessment, and
collection practices
A registrant may not accept a benefit in return for
what? - answerFavorable treatment
A registrant must not knowingly testify or influence
anyone else to testify HOW? - answerFalsely
