2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-3. Instructional Sessions; Lodging, Subsistence, and Mileage Allowances

Sec. 3. (a) The department of local government finance may require township assessors, county assessors, or members of the county property tax assessment board of appeals, county auditors, and their employees to attend instructional sessions held by the department or held by others but approved by the department. An assessing official, or an employee who is required to attend an instructional session or who, at the department's request, meets with the department on official business shall receive:
(1) a lodging allowance for each night preceding session attendance not less than the lodging allowance equal to the lesser of:
(A) the cost of a standard room rate at the hotel where the session is held; or
(B) the actual cost of lodging paid;
(2) a subsistence allowance for meals for each day in attendance not less than the subsistence allowance for meals paid to state employees in travel status, but not more than the maximum subsistence allowance permitted under the regulations of the General Services Administration for federal employees in travel status, as reported in the Federal Register;
(3) a mileage allowance equal to that sum per mile paid to state officers and employees. The rate per mile shall change each time the state government changes its rate per mile; and
(4) an allowance equal to the cost of parking at the convention site.
The amount a county assessor, a township assessor, a member of a county property tax assessment board of appeals under IC 6-1.1-28-1, or an employee shall receive under subdivision (2) shall be established by the county fiscal body. The amount a member of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1 shall receive under subdivision (2) shall be determined jointly by the fiscal bodies of the counties participating in the multiple county property tax assessment board of appeals.
(b) If a county assessor, a township assessor, a member of a county property tax assessment board of appeals, or an employee is entitled to receive an allowance under this section, the department of local government finance shall furnish the appropriate county auditor with a certified statement which indicates the dates of attendance. The official or employee may file a claim for payment with the county auditor. The county treasurer shall pay the warrant from the county general fund from funds not otherwise appropriated. In the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the cost and payment of the allowance shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals.
(c) In the case of one (1) day instructional sessions, a lodging allowance may be paid only to persons who reside more than fifty (50) miles from the session location. Regardless of the duration of the session, and even though more than one (1) person may have been transported, only one (1) mileage allowance may be paid to an official or employee furnishing the conveyance.
[Pre-1975 Property Tax Recodification Citation: 6-1-34-5.]
Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.15, SEC.6. As amended by Acts 1980, P.L.48, SEC.1; P.L.14-1983, SEC.4; P.L.84-1995, SEC.5; P.L.6-1997, SEC.112; P.L.90-2002, SEC.249; P.L.207-2016, SEC.21.