Indiana Code — Title 6 (Taxation)
IC 6-1.1-35.5-7
Fees for level one and level two certifications; assessing official
training account
Sec. 7. (a) With respect to level one and level two certifications, 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 assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official 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:
# (1)
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; and
# (2)
administration of the level three certification program under section 4.5 of this chapter.
[Pre-Local Government Recodification Citation: 17-4-27.8-8.]
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; P.L.219-2007, SEC.79; P.L.146-2008, SEC.284.
Amendment history
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; P.L.219-2007, SEC.79; P.L.146-2008, SEC.284.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-35.2-1 · Repealed
- 6-1.1-35.2-2 · Training sessions; per diem
- 6-1.1-35.2-3 · Continuing education sessions; per diem
- 6-1.1-35.2-4 · Subordinate training
- 6-1.1-35.2-5 · County payments for attendance
- 6-1.1-35.5-1 · Conduct and administration of programs
- 6-1.1-35.5-2 · Repealed
- 6-1.1-35.5-3 · Design of level one and level two examinations; subject…
- 6-1.1-35.5-4 · Time and location of examinations; open book format
- 6-1.1-35.5-4.5 · Level three program; rules; course sponsor regulation;…
- 6-1.1-35.5-5 · Eligibility for programs
- 6-1.1-35.5-6 · Certification of successful examinees; revocation
- 6-1.1-35.5-7 · Fees for level one and level two certifications;…
- 6-1.1-35.5-8 · Repealed
- 6-1.1-35.5-8.5 · Rules for level one and level two programs
- 6-1.1-35.5-9 · Repealed
- 6-1.1-35.7-1 · "Appraiser"
- 6-1.1-35.7-2 · "Tax representative"
- 6-1.1-35.7-3 · Adherence to Uniform Standards of Professional Appraiser
- 6-1.1-35.7-4 · Conduct of an assessing official or employee; written
- 6-1.1-35.7-5 · Period of certification revocation; effect of revocation…
- 6-1.1-35.7-6 · Prohibited actions of a tax representative
- 6-1.1-35.7-7 · Grounds for revoking the certification of a tax…
- 6-1.1-36-1 · Notice by mail
- 6-1.1-36-1.5 · When documents other than payments are considered filed