A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual:

1. (1) is under eighteen (18) years of age or incapacitated (as defined in IC 29-3-1-7.5 ); and

2. (2) has an interest in the resident decedent's estate which is adverse to an interest which another person has in the estate.

   As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.33-1989, SEC.5.