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.