IN SB0381

Creates prohibition against tax officials serving as tax representatives for taxpayers in property tax matters before county boards or the Indiana board, effective July 1, 2011

Defines "tax official" to include township assessors, county assessors, county auditors, county treasurers, county board members, and their employees, contract employees, and independent contractors

Exempts contract employees and independent contractors from the prohibition if they did not personally and substantially participate in the assessment of the property in question

Extends the prohibition to former assessors and their former employees or contractors for five years if they personally and substantially participated in assessing the property while employed

Allows individuals to represent themselves or appear regarding their own property before county boards and the Indiana board regardless of their status as tax officials