Section 50IAC15-5-2. Practice requirements

   (a) In order to practice before the property tax assessment board of appeals or the department, a tax representative must:

(1) beginning July 1, 2001, be properly certified in writing by the department; and

(2) have a copy of a properly executed power of attorney from the taxpayer.

The power of attorney shall be on the form prescribed by the department and need not be refiled if the form is later revised.

  (b) Property tax representatives may not be certified to practice before the property tax assessment board of appeals or the department for:

(1) matters relating to real and personal property exemptions claimed on a Form 132 or 136;

(2) claims that assessments or taxes are "illegal as a matter of law", whether brought on a Form 133 under IC 6-1.1-15-12(a)(6), on a Form 17-T under IC 6-1.1-26-1(4), on a Form 130 under IC 6-1.1-15-1, or otherwise;

(3) claims regarding the constitutionality of an assessment; or

(4) other representation that involves the practice of law.

  (c) Individuals who apply for certification or recertification as a tax representative must furnish evidence to the department that they:

(1) are at least eighteen (18) years of age;

(2) hold a high school diploma or equivalent credential;

(3) are a certified Level Two assessor-appraiser, but, after December 31, 2013, they must furnish evidence that they are a certified Level Three assessor-appraiser;

(4) have completed the educational course requirements of all rules adopted by the department related to procedures for practice before the property tax assessment board of appeals or the department; and

(5) have fully complied with all rules adopted by the department regarding:

(A) professional conduct and ethical considerations; and

(B) client solicitation.

  (d) A person who fulfills the requirements of subsection (c) shall be granted a written certification that shall be effective upon issuance by the department. (Department of Local Government Finance; 50 IAC 15-5-2; filed Dec 5, 2000, 2:32 p.m.: 24 IR 947; filed Dec 13, 2002, 3:20 p.m.: 26 IR 1520; filed Dec 14, 2009, 2:34 p.m.: 20100113-IR-050090197FRA)