§ 6-1.1-31.7-3.5 — Limitation on appraiser or technical advisor serving as tax representative

Indiana § 6-1.1-31.7-3.5

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 31.7: Professional Appraisers and Professional Appraisal

Text

5. (a) Subject to subsection (b), an
individual or a firm that is:
(1) an appraiser; or
(2) a technical advisor under IC 6-1.1-4;
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 property tax assessment board of appeals with jurisdiction in
that county or the Indiana board of tax review.
(b) Subsection (a) does not apply to tax representation in a county
with respect to an issue of a taxpayer if:
(1) the individual or firm representing the taxpayer is no longer
under contract as an appraiser or a technical advisor in the county
as described in subsection (a); and
(2) the individual or firm was not directly involved with the issue
of the taxpayer while under contract.

Legislative History

As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.