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Dear Ms. Echeverri:

You ask the following questions:

1. Does the prohibition against representation in section 194.015, Florida Statutes, apply to any type of representation of the property appraiser, the tax collector, or any taxing authority or does it apply only to representation in an administrative or judicial review of property taxes?

2. Does the prohibition apply only to current representation or does it include past representation in legal matters?

In sum:

1. Private counsel representing a value adjustment board may not represent in any manner the property appraiser, the tax collector, or…