Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEW
Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 3 - Authorized Representatives
Section 3-1 - Representation by local government representative
Universal Citation: 52 IN Admin Code 3-1
Current through March 20, 2024
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 1.
(a) A local government representative who meets the requirements in 50 IAC 15-4-1 may represent a party before the board.
(b) A local government representative must file with the board a written verification that the representative is a professional appraiser approved by the department. A separate verification must be filed in each proceeding where such representation is provided.
(c) A local government representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including:
(1) matters relating to real and
personal property exemptions;
(2) claims that assessments or
taxes are "illegal as a matter of law"; or
(3) claims regarding the
constitutionality of an assessment.
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