Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-35.2-2

Training sessions; per diem

Official textiga.in.govlast amended

Sec. 2. (a) In any year in which an assessing official takes office for the first time, the department of local government finance shall conduct training sessions determined under the rules adopted by the department under IC 4-22-2 for the new assessing officials. The sessions must be held at the locations described in subsection (b).

(b) To ensure that all newly elected or appointed assessing officials have an opportunity to attend the training sessions required by this section, the department of local government finance shall conduct the training sessions virtually or in person at a minimum of four (4) separate regional locations. The department shall determine the locations of the training sessions, but:

# (1)

at least one (1) training session must be held in the northeastern part of Indiana;

# (2)

at least one (1) training session must be held in the northwestern part of Indiana;

# (3)

at least one (1) training session must be held in the southeastern part of Indiana; and

# (4)

at least one (1) training session must be held in the southwestern part of Indiana.
The four (4) regional training sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) training sessions, provide additional training sessions at locations determined by the department.

(c) Any new assessing official who attends:

(1) a required session during the official's term of office; or

(2) training between the date the person is elected to office and January 1 of the year the person takes office for the first time;
is entitled to receive the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 and a mileage allowance from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinance establishing the multiple county property tax assessment board of appeals.

(d) 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.2; P.L.41-1993, SEC.25;
P.L.6-1997, SEC.116; P.L.198-2001, SEC.83; P.L.177-2002, SEC.9; P.L.256-2003, SEC.29;
P.L.146-2008, SEC.281; P.L.207-2016, SEC.22; P.L.236-2023, SEC.60.

Amendment history

As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.2; P.L.41-1993, SEC.25; P.L.6-1997, SEC.116; P.L.198-2001, SEC.83; P.L.177-2002, SEC.9; P.L.256-2003, SEC.29; P.L.146-2008, SEC.281; P.L.207-2016, SEC.22; P.L.236-2023, SEC.60.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-1.1-35-3 · Instructional sessions; lodging, subsistence, and mileage
  2. 6-1.1-35-4 · Township assessors; instructional meetings
  3. 6-1.1-35-5 · Township assessors; incompetency reported to department of
  4. 6-1.1-35-6 · Repealed
  5. 6-1.1-35-7 · Repealed
  6. 6-1.1-35-8 · Repealed
  7. 6-1.1-35-9 · Information considered confidential; use of confidential
  8. 6-1.1-35-10 · Repealed
  9. 6-1.1-35-11 · Dismissal of person who discloses confidential…
  10. 6-1.1-35-12 · Unauthorized disclosure of confidential information;…
  11. 6-1.1-35-13 · Preparation of reports, plats, or other property tax…
  12. 6-1.1-35.2-1 · Repealed
  13. 6-1.1-35.2-2 · Training sessions; per diem
  14. 6-1.1-35.2-3 · Continuing education sessions; per diem
  15. 6-1.1-35.2-4 · Subordinate training
  16. 6-1.1-35.2-5 · County payments for attendance
  17. 6-1.1-35.5-1 · Conduct and administration of programs
  18. 6-1.1-35.5-2 · Repealed
  19. 6-1.1-35.5-3 · Design of level one and level two examinations; subject…
  20. 6-1.1-35.5-4 · Time and location of examinations; open book format
  21. 6-1.1-35.5-4.5 · Level three program; rules; course sponsor regulation;…
  22. 6-1.1-35.5-5 · Eligibility for programs
  23. 6-1.1-35.5-6 · Certification of successful examinees; revocation
  24. 6-1.1-35.5-7 · Fees for level one and level two certifications;…
  25. 6-1.1-35.5-8 · Repealed
Full table of contents →