A Power of Attorney and Declaration of Representative
must be signed by the taxpayer and the representative in order to authorize an individual to represent a taxpayer. Authorization has been restricted to attorneys, CPAs and enrolled agents. The taxpayer should consider indicating on a Power of Attorney that the representative has the authority to represent the taxpayer in property tax matters as well as income tax matters as they relate to property tax. Authorization may be extended to registered, licensed or certified real estate appraisers in questions of real property value only.