Section 52 IAC 4-2-3 - "Authorized representative" definedAuthority: IC 6-1.5-6-1; IC 6-1.5-6-2
Affected: IC 6-1.1-15; IC 6-1.5-5-1
Sec. 3.
"Authorized representative" means a person authorized to appear and represent a party in an appeal before the board, including the following:
(1) An assessing official or a permanent, full-time employee of a local unit of government appearing on behalf of the unit or, in regard to an amicus filing under IC 6-1.1-15-4, another unit.(2) A taxpayer representative qualifying under IC 6-1.1.15 [IC 6-1.1-15].(3) A local government representative qualifying under 52 IAC 4-3-1.(4) A certified public accountant qualifying under 52 IAC 4-3-2.(5) A representative of a minor or incapacitated party qualifying under 52 IAC 4-3-3.(6) A representative of a business or nonprofit qualifying under 52 IAC 4-3-4.(7) An attorney qualifying under 52 IAC 4-3-5.Indiana Board of Tax Review; 52 IAC 4-2-3; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA