Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15

Sec. 2. (a) A certified public accountant may represent a party before the board in regard to a personal property appeal.

(b) A certified public accountant must file with the board an executed power of attorney from the party on the form prescribed by the board.

(c) A certified public accountant may not represent a party regarding issues that would comprise the unauthorized practice of law, including:

1. (1) matters relating to personal property exemptions;
2. (2) claims that assessments or taxes are "illegal as a matter of law"; or
3. (3) claims regarding the constitutionality of an assessment.

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