Bill Text: IN SB0381 | 2011 | Regular Session | Enrolled
Bill Title: Tax representatives.
Spectrum: Bipartisan Bill
Status: (Passed) 2011-05-18 - Effective 07/01/2011 [SB0381 Detail]
Download: Indiana-2011-SB0381-Enrolled.html
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
AN ACT to amend the Indiana Code concerning taxation.
(1) a township assessor;
(2) a county assessor;
(3) a county auditor;
(4) a county treasurer;
(5) a member of a county board; or
(6) any employee, contract employee, or independent contractor of an individual described in subdivisions (1) through (5).
(b) Except as provided in subsection (c), a tax official 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 board of that county or the Indiana board. The prohibition under this subsection applies regardless of whether or not the individual receives any compensation for the representation or assistance.
(c) Subsection (b) does not:
(1) prohibit a contract employee or independent contractor of a tax official from serving as a tax representative before the
county board or Indiana board for a taxpayer with respect to
property subject to property taxes in the county unless the
contract employee or independent contractor personally and
substantially participated in the assessment of the property;
or
(2) prohibit an individual from appearing before the county
board or Indiana board regarding property owned by the
individual.
(d) An individual who is a former county assessor, former
township assessor, former employee or contract employee of a
county assessor or township assessor, or an independent contractor
formerly employed by a county assessor or township assessor may
not serve as a tax representative for or otherwise assist another
person in an assessment appeal before a county board or the
Indiana board if:
(1) the appeal involves the assessment of property located in:
(A) the county in which the individual was the county
assessor or was an employee, contract employee, or
independent contractor of the county assessor; or
(B) the township in which the individual was the township
assessor or was an employee, contract employee, or
independent contractor of the township assessor; and
(2) while the individual was the county assessor or township
assessor, was employed by or a contract employee of the
county assessor or the township assessor, or was an
independent contractor for the county assessor or the
township assessor, the individual personally and substantially
participated in the assessment of the property.
The prohibition under this subsection applies regardless of whether
the individual receives any compensation for the representation or
assistance. However, this subsection does not prohibit an individual
from appearing before the Indiana board or county board
regarding property owned by the individual.
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