Indiana Code 6-1.1-15-17.3. Restrictions on serving as a tax representative; representation by a relative or an assessor-appraiser; power of attorney form
(1) a township assessor;
Terms Used In Indiana Code 6-1.1-15-17.3
- 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.
- Contract: A legal written agreement that becomes binding when signed.
- county board: means the county property tax assessment board of appeals. See Indiana Code 6-1.1-15-0.5
- Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- taxpayer: means :
Indiana Code 6-1.1-15-0.8
(3) a county auditor;
(4) a county treasurer;
(5) a member of a county board; or
(6) any employee, contract employee, or independent contractor of an individual described in subdivisions (1) through (5).
(b) Except as provided in subsection (c), a tax official in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county board of that county or the Indiana board. The prohibition under this subsection applies regardless of whether or not the individual receives any compensation for the representation or assistance.
(c) Subsection (b) does not:
(1) prohibit a contract employee or independent contractor of a tax official from serving as a tax representative before the county board or Indiana board for a taxpayer with respect to property subject to property taxes in the county unless the contract employee or independent contractor personally and substantially participated in the assessment of the property; or
(2) prohibit an individual from appearing before the county board or Indiana board regarding property owned by the individual.
(d) An individual who is a former county assessor, former township assessor, former employee or contract employee of a county assessor or township assessor, or an independent contractor formerly employed by a county assessor or township assessor may not serve as a tax representative for or otherwise assist another person in an assessment appeal before a county board or the Indiana board if:
(1) the appeal involves the assessment of property located in:
(A) the county in which the individual was the county assessor or was an employee, contract employee, or independent contractor of the county assessor; or
(B) the township in which the individual was the township assessor or was an employee, contract employee, or independent contractor of the township assessor; and
(2) while the individual was the county assessor or township assessor, was employed by or a contract employee of the county assessor or the township assessor, or was an independent contractor for the county assessor or the township assessor, the individual personally and substantially participated in the assessment of the property.
The prohibition under this subsection applies regardless of whether the individual receives any compensation for the representation or assistance. However, this subsection does not prohibit an individual from appearing before the Indiana board or county board regarding property owned by the individual.
(e) The department shall prepare and make available to taxpayers a power of attorney form that allows the owner of property that is the subject of an appeal under this article to appoint a relative (as defined in IC 2-2.2-1-17) for specific assessment years to represent the owner concerning the appeal before the county board or the department of local government finance. A relative who is appointed by the owner of the property under this subsection:
(1) may represent the owner before the county board or the department of local government finance but not the Indiana board concerning the appeal; and
(2) is not required to be certified as a tax representative in order to represent the owner concerning the appeal.
(f) Notwithstanding any other law, but subject to subsections (b) and (d) and IC 6-1.1-31.7-3.5, an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes in the county:
(1) before the county board of that county, if:
(A) the individual is certified as a level two assessor-appraiser under IC 6-1.1-35.5; and
(B) the taxpayer authorizes the individual to serve as the taxpayer’s tax representative on a form that is:
(i) prepared by the department of local government finance; and
(ii) submitted with the taxpayer’s notice to initiate an appeal; or
(2) before the county board of that county or the Indiana board, if the individual is certified as a level three assessor-appraiser under IC 6-1.1-35.5.
As added by P.L.157-2011, SEC.1. Amended by P.L.232-2017, SEC.23; P.L.178-2021, SEC.3.