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.
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