Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual:
(1) is under eighteen (18) years of age or incapacitated (as defined in IC 29-3-1-7.5); and
(2) has an interest in the resident decedent's estate which is adverse to an interest which another person has in the estate.