Indiana § 6-1.1-31-11.5 Rules governing practice of representatives in proceedings

Indiana Statutes

§ 6-1.1-31-11.5 — Rules governing practice of representatives in proceedings

Indiana § 6-1.1-31-11.5

Art. 1.1PROPERTY TAXES

Ch. 31Department of Local Government Finance─Adoption

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Bluebook

Ind. Code § 6-1.1-31-11.5 (2026).

Text

5.

(a)Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance.

(b)Except as provided in subsection (c), a rule adopted under subsection (a) may not:

(1)restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar;

(2)restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or

(3)restrict the

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5. (a) Subject to subsection (b), the
department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before
the property tax assessment board of appeals and the department of
local government finance.
(b) Except as provided in subsection (c), a rule adopted under
subsection (a) may not:
(1) restrict the ability of a representative to practice before the
property tax assessment board of appeals or the department of
local government finance based on the fact that the representative
is not an attorney admitted to the Indiana bar;
(2) restrict the admissibility of written or oral testimony of a
representative or other witness based upon the manner in which
the representative or other witness is compensated; or
(3) restrict the ability of a certified public accountant to represent
a client in a matter that relates only to the taxation of personal
property or distributable property (as defined in 50 IAC 5.1-1-9).
(c) A rule adopted under subsection (a) may require a representative
in a proceeding before the property tax assessment board of appeals or
the department of local government finance to be an attorney admitted
to the Indiana bar if the matter under consideration in the proceeding
is:
(1) an exemption for which an application is required under IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves the
practice of law.
(d) This subsection applies to a petition that is filed with the
property tax assessment board of appeals or a matter under
consideration by the department of local government finance before the
adoption of a rule under subsection (a) that establishes new standards
for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The property tax assessment board of appeals or the department of
local government finance may not dismiss a petition or reject
consideration of a matter solely for failure to comply with the rule
adopted under subsection (a) without providing the petitioner with an
opportunity to present evidence, testimony, or representation in
compliance with the rule.