Indiana Code — Title 6 (Taxation)
IC 6-1.1-31-11.5
Rules governing practice of representatives in proceedings
Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance.
(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:
# (1)
restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar;
# (2)
restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or
# (3)
restrict the ability of a certified public accountant to represent a client in a matter that relates only to the taxation of personal property or distributable property (as defined in 50 IAC 5.1-1-9).
(c) A rule adopted under subsection (a) may require a representative in a proceeding before the property tax assessment board of appeals or the department of local government finance to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:
(1) an exemption for which an application is required under IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
# (4)
any other matter that requires representation that involves the practice of law.
(d) This subsection applies to a petition that is filed with the property tax assessment board of appeals or a matter under consideration by the department of local government finance before the adoption of a rule under subsection (a) that establishes new standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The property tax assessment board of appeals or the department of local government finance
may not dismiss a petition or reject consideration of a matter solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner with an opportunity to present evidence, testimony, or representation in compliance with the rule.
As added by P.L.198-2001, SEC.77. Amended by P.L.255-2017, SEC.20.
Amendment history
As added by P.L.198-2001, SEC.77. Amended by P.L.255-2017, SEC.20.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-30-20 · Property tax transparency portal
- 6-1.1-31-1 · Duties of department; rules
- 6-1.1-31-2 · Authorization to adopt rules; prescribe and amend forms;
- 6-1.1-31-3 · Information considered in preparation of rules,…
- 6-1.1-31-4 · Copies of promulgations
- 6-1.1-31-5 · True tax value; factors considered by assessing officials
- 6-1.1-31-6 · Real property assessment; classification of land and
- 6-1.1-31-7 · Assessment of personal property; classification
- 6-1.1-31-8 · Exchange of information with other states or United States
- 6-1.1-31-9 · Reassessment; adoption of rules
- 6-1.1-31-10 · Rules governing filing, refunds, and tax payments…
- 6-1.1-31-11 · Repealed
- 6-1.1-31-11.5 · Rules governing practice of representatives in…
- 6-1.1-31-12 · Rules governing reduction and increase of assessed…
- 6-1.1-31-13 · Repealed
- 6-1.1-31-14 · Amend; forms and returns; depreciable personal property
- 6-1.1-31.5-1 · "Department" defined
- 6-1.1-31.5-2 · Adoption of rules; computer specification standards;
- 6-1.1-31.5-2.5 · Improvements; application of deductions and exemptions
- 6-1.1-31.5-3 · Repealed
- 6-1.1-31.5-3.5 · State certified computer system; uniform and common
- 6-1.1-31.5-4 · Rules for statewide guidelines for standardized forms and
- 6-1.1-31.5-5 · Revocation of certification; qualification of providers;
- 6-1.1-31.5-5.5 · Corrective action plan for noncompliant provider of…
- 6-1.1-31.7-1 · "Appraiser" defined