CAE Assessment Administration and Ethics 2

Question 1

An assessor is asked to value a property owned by their brother-in-law. Under the IAAO Code of Ethics, what is the most appropriate action?

Accepted Answer

Disclose the relationship and recuse from the assignment

Answer

Members must avoid conflicts of interest and should disclose and withdraw where a personal relationship could impair impartiality.

Question 2

Which document typically establishes the legal deadlines for completing the assessment roll, notices, and appeals?

Accepted Answer

The assessment calendar set by statute

Answer

State law sets the assessment calendar, including valuation date, roll certification, and appeal deadlines.

Question 3

A taxpayer requests copies of the assessor's property record card for their own parcel. Generally, how should the office respond?

Accepted Answer

Provide it, since property records are typically public

Answer

In most U.S. jurisdictions property record cards are public records accessible to owners and the public.

Question 4

What is the primary purpose of sending a notice of assessed value (change of value notice) to property owners?

Accepted Answer

To give owners due process and an opportunity to appeal

Answer

Value notices inform owners of their assessment and trigger their right to review and appeal.

Question 5

An assessor accepts a gift basket valued at $300 from a commercial property owner whose appeal is pending. This most directly violates which ethical principle?

Accepted Answer

Accepting items of value that could influence official duties

Answer

Accepting gifts from parties with matters before the office creates an appearance of impropriety and potential influence.

CAE - Certified Assessment Evaluator Practice Test

CAE - Certified Assessment Evaluator Practice Test

CAE Assessment Administration and Ethics 2