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Indiana Code — Title 6 (Taxation)

IC 6-1.1-35.7-2

"Tax representative"

Official textiga.in.govlast amended

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.

Amendment history

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.

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Nearby sections (25 sections)
  1. 6-1.1-35.5-1 · Conduct and administration of programs
  2. 6-1.1-35.5-2 · Repealed
  3. 6-1.1-35.5-3 · Design of level one and level two examinations; subject…
  4. 6-1.1-35.5-4 · Time and location of examinations; open book format
  5. 6-1.1-35.5-4.5 · Level three program; rules; course sponsor regulation;…
  6. 6-1.1-35.5-5 · Eligibility for programs
  7. 6-1.1-35.5-6 · Certification of successful examinees; revocation
  8. 6-1.1-35.5-7 · Fees for level one and level two certifications;…
  9. 6-1.1-35.5-8 · Repealed
  10. 6-1.1-35.5-8.5 · Rules for level one and level two programs
  11. 6-1.1-35.5-9 · Repealed
  12. 6-1.1-35.7-1 · "Appraiser"
  13. 6-1.1-35.7-2 · "Tax representative"
  14. 6-1.1-35.7-3 · Adherence to Uniform Standards of Professional Appraiser
  15. 6-1.1-35.7-4 · Conduct of an assessing official or employee; written
  16. 6-1.1-35.7-5 · Period of certification revocation; effect of revocation…
  17. 6-1.1-35.7-6 · Prohibited actions of a tax representative
  18. 6-1.1-35.7-7 · Grounds for revoking the certification of a tax…
  19. 6-1.1-36-1 · Notice by mail
  20. 6-1.1-36-1.5 · When documents other than payments are considered filed
  21. 6-1.1-36-2 · Legal services for township assessor
  22. 6-1.1-36-3 · Certain irregularities not to affect validity of assessment
  23. 6-1.1-36-4 · Affidavits to compel production of books or records
  24. 6-1.1-36-5 · Officials authorized to administer oath
  25. 6-1.1-36-6 · Fiduciaries; filing personal property tax return
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