This text of Indiana § 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) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
3.
(a)As used in this section, "tax official"
means:
(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
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3. (a) As used in this section, "tax official"
means:
(1) a township assessor;
(2) a county assessor;
(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.