Indiana Code - Taxation - Title 6, Section 6-1.1-35.2-3

Continuing education sessions; per diem

Sec. 3. (a) Each year the department of local government finance
shall conduct the continuing education sessions required in the rules
adopted by the department for all assessing officials, county
assessors, and all members of, and hearing officers for, the county
property tax assessment board of appeals. These sessions must be
conducted at the locations described in subsection (b).
(b) To ensure that all assessing officials, assessors, and members
of county property tax assessment boards of appeals have an
opportunity to attend the continuing education sessions required by
this section, the department of local government finance shall
conduct the continuing education sessions at a minimum of four (4)
separate regional locations. The department shall determine the
locations of the continuing education sessions, but:
(1) at least one (1) continuing education session must be held in
the northeastern part of Indiana;
(2) at least one (1) continuing education session must be held in
the northwestern part of Indiana;
(3) at least one (1) continuing education session must be held in
the southeastern part of Indiana; and
(4) at least one (1) continuing education session must be held in
the southwestern part of Indiana.

The four (4) regional continuing education sessions may not be held
in Indianapolis. However, the department of local government
finance may, after the conclusion of the four (4) continuing
education sessions, provide additional continuing education sessions
at locations determined by the department.
(c) Any assessing official, county assessor, or member of, and
hearing officers for, the county property tax assessment board of
appeals who attends required sessions is entitled to receive a mileage
allowance and the per diem per session set by the department of local
government finance by rule adopted under IC 4-22-2 from the county
in which the official resides. A person is entitled to a mileage
allowance under this section only for travel between the person's
place of work and the training session nearest to the person's place
of work.

As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.3;
P.L.41-1993, SEC.26; P.L.6-1997, SEC.117; P.L.198-2001, SEC.84.

Last modified: May 28, 2006