Section 52IAC1-1-3.5. "Local government representative" defined

  5. (a) "Local government representative" means a person who meets the requirements in 50 IAC 15-4-1 and who represents a local assessing official at a proceeding before the board under IC 6-1.1-15. The term does not include any of the following:

(1) An assessing official who is a party to the proceeding or a permanent full-time employee of any such assessing official.

(2) A certified public accountant when the certified public accountant is representing a local assessing official in a matter that relates only to personal property valuation. A certified public accountant may not represent a client on a personal property exemption matter.

(3) An attorney who is a member in good standing of the Indiana bar.

  (b) A local government representative must file a written verification that the representative is a professional appraiser approved by the department. A separate verification must be filed in each proceeding where such representation is provided.

  (c) A local government representative is subject to the same practice limitations that apply to certified tax representatives as stated in 52 IAC 1-2-1(b). (Indiana Board of Tax Review; 52 IAC 1-1-3.5; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)