Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:
(1) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal;
(2) an individual who is appointed as provided in IC 6-1.1-15-17.3(e) to represent the owner of the property concerning the appeal;
(3) a permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal;
(4) a representative of a local unit of government appearing on behalf of the unit;
(5) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or
(6) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the department.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.232-2017, SEC.37; P.L.174-2022, SEC.44.
Structure Indiana Code
Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct
6-1.1-35.7-2. "Tax Representative"
6-1.1-35.7-3. Adherence to Uniform Standards of Professional Appraiser Practice; Prohibited Actions
6-1.1-35.7-5. Period of Certification Revocation; Effect of Revocation on Contracts
6-1.1-35.7-6. Prohibited Actions of a Tax Representative
6-1.1-35.7-7. Grounds for Revoking the Certification of a Tax Representative