Sec. 1. (a) Notwithstanding IC 4-6-2-11 or IC 4-6-5-3, a township assessor, a county assessor, a county auditor, a member of a county property tax assessment board of appeals, or a county property tax assessment board of appeals that:

(1) made an original determination that is the subject of a judicial proceeding in the tax court; and

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Terms Used In Indiana Code 33-26-7-1

  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) is a defendant in a judicial proceeding in the tax court;

may elect to be represented in the judicial proceeding by an attorney selected and paid by the defendant, the township, or the county.

     (b) For purposes of this section, a party identified in subsection (a) may elect to be represented by the office of the attorney general under a written agreement between the party and the office of the attorney general.

[Pre-2004 Recodification Citation: 33-3-5-14.2.]

As added by P.L.98-2004, SEC.5. Amended by P.L.154-2006, SEC.70; P.L.257-2019, SEC.93.