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, or an employee
shall receive under subdivision (2) shall be established by the county
fiscal body.
(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.
(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.
(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.
Last modified: May 28, 2006