Indiana Code Title 6. Taxation § 6-1.1-12-0.7

Sec. 0.7. Any individual who is sixty-five (65) years of age, is blind, or has a disability (within the meaning of section 11 of this chapter, before its expiration) may appoint an individual eighteen (18) years of age or older to act on the individual's behalf for purposes of filing property tax deduction statements for any deductions provided by this chapter.  If a statement is filed by an appointee, the appointee's name, address, and telephone number must be included in the statement.