52 IAC 4-3-7
52 IAC 4-3-7 Practice requirements for tax representatives
Cite as Ind. Admin. Code tit. 52, r. 4-3-7
Sec. 7. (a) A taxpayer representative who meets the requirements in IC 6-1.1-15-17.3 and is properly certified by the department
may represent a party before the board.
(b) A taxpayer representative must file with the board an executed power of attorney from the party on the form prescribed by the
department of local government finance.
(c) A taxpayer representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including:
(1) matters relating to real and personal property exemptions; or
(2) claims regarding the legality or constitutionality of a property tax or assessment.