52 IAC 5-1-3
52 IAC 5-1-3 "Authorized representative" defined
Cite as Ind. Admin. Code tit. 52, r. 5-1-3
Sec. 3. "Authorized representative" means a person authorized to appear and represent a party in an appeal before the board, including the following:
(1) An assessing official or a permanent, full-time employee of a local unit of government appearing on behalf of the unit or, for an amicus filing under IC 6-1.1-15-4, another unit.
(2) A tax representative qualifying under IC 6-1.1-15.
(3) A local government representative qualifying under 52 IAC 5-2-1.
(4) A certified public accountant qualifying under 52 IAC 5-2-2.
(5) A representative of a minor or an incapacitated party qualifying under 52 IAC 5-2-3.
(6) A representative of a business or nonprofit qualifying under 52 IAC 5-2-4.
(7) An attorney qualifying under 52 IAC 5-2-5.