Authority: IC 6-1.5-6-1; IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.5-5-1

Sec. 3. "Authorized representative" means a person authorized to appear and represent a party in an appeal before the board, including the following:

1. (1) An assessing official or a permanent, full-time employee of a local unit of government appearing on behalf of the unit or, in regard to an amicus filing under IC 6-1.1-15-4, another unit.
2. (2) A taxpayer representative qualifying under IC 6-1.1.15 [IC 6-1.1-15].
3. (3) A local government representative qualifying under 52 IAC 4-3-1.
4. (4) A certified public accountant qualifying under 52 IAC 4-3-2.
5. (5) A representative of a minor or incapacitated party qualifying under 52 IAC 4-3-3.
6. (6) A representative of a business or nonprofit qualifying under 52 IAC 4-3-4.
7. (7) An attorney qualifying under 52 IAC 4-3-5.

(Indiana Board of Tax Review; 52 IAC 4-2-3; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)