This text of Indiana § 6-1.1-35-3 (Instructional sessions; lodging, subsistence, and mileage allowances) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(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 attend
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(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.