50 Ind. Admin. Code 15-5-1

Current through September 4, 2024

Section 50 IAC 15-5-1 - Definitions

Authority: IC 6-1.1-31-1; IC 6-1.1-31.7-3

Affected: IC 6-1.1-2-4; IC 6-1.1-15; IC 6-1.1-28; IC 6-1.5

Sec. 1.

The following definitions apply throughout this rule:

(1) "Practice before the property tax assessment board of appeals or the department" means the participation in all matters connected with a presentation to the property tax assessment board of appeals, the department, or any of their officers or employees relating to a client's rights, privileges, or liabilities under Indiana's property tax laws or rules. Such presentations include the following:

(A) Preparing and filing necessary documents, except personal property returns.

(B) Corresponding and communicating with the property tax assessment board of appeals or the department.

(C) Representing a client at hearings, on-site inspections, and meetings.

(2) "Property tax assessment board of appeals" means the county property tax assessment board of appeals established under IC 6-1.1-28.

(3) "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:

(A) 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;

(B) 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;

(C) representatives of local units of government appearing on behalf of the unit;

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

(E) 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.

50 IAC 15-5-1

Department of Local Government Finance; 50 IAC 15-5-1; filed Dec 5, 2000, 2:32 p.m.: 24 IR 947; filed Dec 13, 2002, 3:20 p.m.: 26 IR 1519

Filed 7/11/2016, 3:36 p.m.: 20160810-IR-050150165FRA

Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA