Regarding relations with the public, all Supervisors and employees
should be aware that it is the policy of the Department to cooperate fully
with all property owners. Not only the assessing officers, but all members
of this Department, are expected to treat the public courteously in
answering all inquiries and in the conduct of all transactions, including
the informal appeals. In addition, the Code of Ethics of the International
Association of Assessing Officers, the professional association to which
most of our assessors belong, requires that assessing officers maintain,
at all times, a courteous and respectful attitude in their relations with
property owners, public officials, and the public generally, and to compel
a similar attitude on the part of their subordinates.
As a precaution to prevent conflicts with all property owners, and to
maintain the highest standard of conduct when dealing with the public,
Supervisors are reminded of our policy and instructed to review this vital
aspect of our work in periodic staff meetings as well as individual
consultations when necessary.
Every Maryland Assessor is expected to subscribe to the Code of Ethics
of the International Association of Assessing Officers which is as
follows:
1. PERFORMANCE
Perform their duties in accordance with applicable laws and regulations
and apply them uniformly and fairly. Perform all appraisal or other
assessment-related assignments to the best of their ability and in
accordance with the uniform standards of professional appraisal practice
adopted by IAAO.
2. ACCESS TO INFORMATION AND RECORDS
Make available all public records in their custody for public review
unless access to such records is specifically limited or prohibited by
law, or the information has been obtained on a confidential basis and the
law permits such information to be treated
confidentially. Make every effort to inform the public about their rights
and responsibilities under the law and the property tax
system.
3. RESPECTFUL ATTITUDE
Maintain an open, courteous, and
respectful attitude in their dealings with the public and require the same
of their subordinates.
4. PUBLIC OFFICIALS
Cooperate with public officials to improve
the efficiency and effectiveness of the property tax in particular and
public administration in general.
5. CONDUCT AND PROPRIETY
Conduct their duties and activities in a
manner that will reflect credit upon themselves and their profession.
Members shall avoid the appearance of impropriety.
6. PROFESSIONAL
QUALIFICATIONS
Claim no professional designation unless
authorized by the conferring organization, whether the claim be verbal or
written, nor claim qualifications that are not factual or may be
misleading. Strive to increase knowledge and improve professional
skills.
7. RECOGNITION
Give full credit to the source of any
materials quoted or cited in writings or speeches.
8. PROHIBITED ACTIVITIES
Accept no appraisal or assessment-related assignment that could
reasonably be construed as being in conflict with their responsibility to
their jurisdiction, employer, or client or in which they have an
unrevealed personal interest or bias or which they are not qualified to
perform.
9. CONTINGENT
COMPENSATION
Accept no appraisal engagement for which
their compensation is contingent upon or influenced by any condition that
could impair their objectivity, including but not limited to:
A. Reporting a predetermined conclusion or
recommendation of value;
B. The amount of the value
estimate;
C. The amount of a reduction in
taxes;
D. Any other similar action or
result.
It is not the purpose of this standard to
prohibit the acceptance of all contingency engagements. It does, however,
prohibit the acceptance of contingency engagements for the performance of
appraisals where a member is required to render an opinion of value or to
testify thereto.
10. ADVERTISING AND
SOLICITATION
Use no advertising or promotion to solicit
assessment-related assignments that is not totally accurate and truthful,
and avoid using misleading claims or promises of relief that could lead to
loss of confidence in appraisal or assessment professionals by the
public.
11. REPORTING UNETHICAL PRACTICES
Report to IAAO any unethical practices or
other actions by IAAO members which reflect discredit upon IAAO or upon
the appraisal or assessment profession.
12. IAA0 AND ITS
OFFICIAL
Cooperate fully with the Executive Board,
Professional Ethics Committee, and staff of IAAO in all matters related to
the enforcement of this code.
13. RESPONSIBILITY OF
MEMBERSHIP
Subscribe to this Code of Ethics and Standards of Professional Conduct
and the constitution of IAAO as they may be amended from
time-to-time. |