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;

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Terms Used In Indiana Code 6-1.1-35.7-2

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(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.

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