Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-7

Fee for examination or certification; assessing official training
account

Sec. 7. (a) The department of local government finance shall
establish a fair and reasonable fee for examination and certification
under this chapter. However, the fee does not apply to an elected
assessing official, a county assessor, a member of, and hearing
officers for, a county property tax assessment board of appeals, or an
employee of an elected assessing official, county assessor, or county

property tax assessment board of appeals who is taking the level one
examination or the level two examination for the first time.
(b) The assessing official training account is established as an
account within the state general fund. All fees collected by the
department of local government finance shall be deposited in the
account. The account shall be administered by the department of
local government finance and does not revert to the state general
fund at the end of a fiscal year. The department of local government
finance may use money in the account for testing and training of
assessing officials, county assessors, members of a county property
tax assessment board of appeals, and employees of assessing
officials, county assessors, or the county property tax assessment
board of appeals.

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.41-1993,
SEC.28; P.L.6-1997, SEC.121; P.L.90-2002, SEC.256.

Last modified: May 28, 2006