Various property tax matters.

Provides that an individual who is certified as a level one or level two assessor-appraiser, may serve as a tax representative of a taxpayer before the county property tax assessment board of appeals, if authorized by the taxpayer on a form submitted with the taxpayer's notice to initiate an appeal. Provides that an individual who is certified as a level three assessor-appraiser may serve as a tax representative of a taxpayer before the county property tax assessment board of appeals or the Indiana board. Provides that, if the date 30 days after the due date for delinquent real and personal property taxes falls on a Saturday, a Sunday, or a holiday, payment of the delinquent taxes made on the next succeeding day that is not a Saturday, Sunday, or holiday is subject only to a 5% penalty rather than a 10% penalty.