IC 6-1.1-35.7-2: "Tax representative"

Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:

(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) an individual who is appointed as provided in IC 6-1.1-15-17.3(e) to represent the owner of the property concerning the appeal;

(3) 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;

(4) a representative of a local unit of government appearing on behalf of the unit;

(5) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or

(6) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the department.