Special session of board of appeals; expenses
Sec. 3. (a) If a county property tax assessment board of appeals is
unable to take action on an assessment within the time period
prescribed in section 1(a)(2) of this chapter because the board is no
longer in session, the board shall file with the department of local
government finance a written petition requesting permission to
conduct a special session for the purpose of reviewing the assessment
within the required time period. If the department of local
government finance approves the petition, it shall specify:
(1) the number of session days granted to the county property
tax assessment board of appeals; and
(2) the termination date of the special session.
(b) The county auditor shall pay the expenses and per diem
allowances resulting from the special session. The county auditor
shall draw warrants for these items on county funds not otherwise
appropriated, without further appropriations being required for the
disbursements.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.
Last modified: May 28, 2006