Senate Enrolled Act No. 421 Summary

• Amends county property tax assessment board of appeals composition to allow fiscal bodies to waive requirements that appointed members be certified level two or three assessor-appraisers, effective July 1, 2014.

• Establishes new Chapter 35.7 creating standards of conduct for assessors, appraisers, and tax representatives, including adherence to Uniform Standards of Professional Appraisal Practice and prohibitions on predetermined opinions, misleading reports, and bias, effective July 1, 2014.

• Creates a 7-member certification appeal board (2 department representatives, 2 assessors, 2 licensed appraisers, 1 Indiana resident) to hear appeals of certification revocations for gross incompetence, with decisions appealable to tax court, effective July 1, 2014.

• Modifies regulated occupations evaluation committee composition, membership terms, and review schedules; reduces regulated occupation review cycle from every 7 years to every 5 years, effective July 1, 2014.

• Makes technical amendments to accounting, funeral services, home inspector, massage therapist, midwifery, pharmacy, veterinary medicine, and real estate licensing provisions, with various effective dates in 2014 and beyond.