Section 52IAC2-2-4. "Authorized representative" defined

   "Authorized representative" means any of the following authorized to represent a party in a matter governed by this article:

(1) A permanent full-time employee of the owner of a property.

(2) 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.

(3) A tax representative as defined in 52 IAC 1-1-6.

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

(5) A local government representative as defined in 52 IAC 1-1-3.5.

(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 or any person who has been granted temporary admission by the Indiana supreme court under the Indiana Rules for Admission to the Bar and the Discipline of Attorneys, Rule 3, Section 2.

(Indiana Board of Tax Review; 52 IAC 2-2-4; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1776; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)