Rules governing practice of representatives in proceedings
Sec. 11.5. (a) Subject to subsection (b), the department of local
government finance shall adopt rules under IC 4-22-2 to govern the
practice of representatives in proceedings before the property tax
assessment board of appeals and the department of local government
finance.
(b) Except as provided in subsection (c), a rule adopted under
subsection (a) may not:
(1) restrict the ability of a representative to practice before the
property tax assessment board of appeals or the department of
local government finance based on the fact that the
representative is not an attorney admitted to the Indiana bar; or
(2) restrict the admissibility of written or oral testimony of a
representative or other witness based upon the manner in which
the representative or other witness is compensated.
(c) A rule adopted under subsection (a) may require a
representative in a proceeding before the property tax assessment
board of appeals or the department of local government finance to be
an attorney admitted to the Indiana bar if the matter under
consideration in the proceeding is:
(1) an exemption for which an application is required under
IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves
the practice of law.
(d) This subsection applies to a petition that is filed with the
property tax assessment board of appeals or a matter under
consideration by the department of local government finance before
the adoption of a rule under subsection (a) that establishes new
standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The property tax assessment board of appeals or the department of
local government finance may not dismiss a petition or reject
consideration of a matter solely for failure to comply with the rule
adopted under subsection (a) without providing the petitioner with
an opportunity to present evidence, testimony, or representation in
compliance with the rule.
As added by P.L.198-2001, SEC.77.
Last modified: May 28, 2006