{"data":{"id":"us-in/ic-6-1.1-35.7-2","jurisdiction":"us-in","citation":"IC 6-1.1-35.7-2","heading":"\"Tax representative\"","body":"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:\n(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;\n(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;\n(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;\n(4) a representative of a local unit of government appearing on behalf of the unit;\n(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\n(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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-35.7-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"48bf34f82297b948c86f417f5723e965e4de31094b3ba127a5e1a5a73c1fa013","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-35.7-1","next":"us-in/ic-6-1.1-35.7-3"},"notice":"GroundRules: Original legal text. Not legal advice."}