Section 52IAC1-1-6. "Tax representative" defined

   "Tax representative" means a person who represents another person at a proceeding before the board under IC 6-1.1-15. The term does not include any of the following:

(1) The owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal.

(2) A permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal.

(3) Assessing officials and permanent full-time employees of local units of government appearing on behalf of the unit or as the authorized representative of another unit.

(4) Local government representatives as defined in section 3.5 of this rule appearing on behalf of the local governmental unit.

(5) A representative of a minor or incapacitated party as defined in 52 IAC 1-2-1.1.

(6) A certified public accountant when the certified public accountant is representing a client 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.

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

(Indiana Board of Tax Review; 52 IAC 1-1-6; filed Feb 13, 2003, 9:41 a.m.: 26 IR 2316; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)