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Indiana Code — Title 6 (Taxation)

IC 6-1.1-31.7-3.5

Limitation on appraiser or technical advisor serving as tax

Official textiga.in.govlast amended

representative
Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that is:

# (1)

an appraiser; or

# (2)

a technical advisor under IC 6-1.1-4;
in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county property tax assessment board of appeals with jurisdiction in that county or the Indiana board of tax review.

(b) Subsection (a) does not apply to tax representation in a county with respect to an issue of a taxpayer if:

(1) the individual or firm representing the taxpayer is no longer under contract as an appraiser or a technical advisor in the county as described in subsection (a); and

(2) the individual or firm was not directly involved with the issue of the taxpayer while under contract.

As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.

Amendment history

As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.

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Nearby sections (25 sections)
  1. 6-1.1-31-14 · Amend; forms and returns; depreciable personal property
  2. 6-1.1-31.5-1 · "Department" defined
  3. 6-1.1-31.5-2 · Adoption of rules; computer specification standards;
  4. 6-1.1-31.5-2.5 · Improvements; application of deductions and exemptions
  5. 6-1.1-31.5-3 · Repealed
  6. 6-1.1-31.5-3.5 · State certified computer system; uniform and common
  7. 6-1.1-31.5-4 · Rules for statewide guidelines for standardized forms and
  8. 6-1.1-31.5-5 · Revocation of certification; qualification of providers;
  9. 6-1.1-31.5-5.5 · Corrective action plan for noncompliant provider of…
  10. 6-1.1-31.7-1 · "Appraiser" defined
  11. 6-1.1-31.7-2 · "Department" defined
  12. 6-1.1-31.7-3 · Rules
  13. 6-1.1-31.7-3.5 · Limitation on appraiser or technical advisor serving…
  14. 6-1.1-31.7-4 · Revocation of certification
  15. 6-1.1-33.5-1 · Repealed
  16. 6-1.1-33.5-2 · Electronic data base; software; data analysis; studies;…
  17. 6-1.1-33.5-3 · Duties
  18. 6-1.1-33.5-4 · Powers
  19. 6-1.1-33.5-5 · Confidentiality of information
  20. 6-1.1-33.5-6 · Review; special reassessments
  21. 6-1.1-33.5-7 · Expenditure reports by political subdivision; per capita
  22. 6-1.1-33.5-8 · Administration of data base by contractor
  23. 6-1.1-33.5-9 · Repealed
  24. 6-1.1-34-1 · Department of local government finance computation of new
  25. 6-1.1-34-2 · Computation of school corporation assessment ratio
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