1. (a) Subject to subsection (b), an individual or a firm that is:

   1. (1) an appraiser; or

   2. (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 with jurisdiction in that county or the Indiana board of tax review.

2. (b) Subsection (a) does not apply to tax representation in a county with respect to an issue of a taxpayer if:

   1. (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. (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. Amended by P.L.207-2016, SEC.20.