Limitation on appraiser or technical advisor serving as tax
representative
Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that
is:
(1) an appraiser; or
(2) a technical advisor under IC 6-1.1-4;
in a county may not serve as a tax representative of any taxpayer
with respect to property subject to property taxes in the county
before the county property tax assessment board of appeals of that
county or the Indiana board of tax review.
(b) Subsection (a) does not apply to tax representation in a county
with respect to an issue of a taxpayer if:
(1) the individual or firm representing the taxpayer is no longer
under contract as an appraiser or a technical advisor in the
county as described in subsection (a); and
(2) the individual or firm was not directly involved with the
issue of the taxpayer while under contract.
As added by P.L.228-2005, SEC.28.
Last modified: May 28, 2006