52 IAC 5-2-2 Representation by certified public accountant

Sec. 2. (a) A certified public accountant may represent a party before the board in a personal property appeal. (b) A certified public accountant shall file with the board an executed power of attorney from the party on the form prescribed by the board. (c) A certified public accountant may not represent a party regarding issues that would comprise the unauthorized practice of law, including: (1) matters relating to Article 10 of the Constitution of the State of Indiana exemptions; or (2) claims regarding the legality or constitutionality of a property tax or assessment.