50 IAC 15-5-1 Definitions

Sec. 1. The following definitions apply throughout this rule: (1) "Practice before the property tax assessment board of appeals or the department" means the participation in all matters connected with a presentation to the property tax assessment board of appeals, the department, or any of their officers or employees relating to a client's rights, privileges, or liabilities under Indiana's property tax laws or rules. Such presentations include the following: (A) Preparing and filing necessary documents, except personal property returns. (B) Corresponding and communicating with the property tax assessment board of appeals or the department. (C) Representing a client at hearings, on-site inspections, and meetings. (2) "Property tax assessment board of appeals" means the county property tax assessment board of appeals established under IC 6-1.1-28. (3) "Tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include: (A) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal; (B) a permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal; (C) representatives of local units of government appearing on behalf of the unit; (D) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or (E) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar.