52 Ind. Admin. Code 4-3-1

Current through October 31, 2024

Section 52 IAC 4-3-1 - Representation by local government representative

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.

52 IAC 4-3-1

Indiana Board of Tax Review; 52 IAC 4-3-1; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA