Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under this subsection.

     (b) A decision by a county assessor to not employ a professional appraiser as a technical advisor in a reassessment under section 4.2 of this chapter is subject to approval by the department of local government finance.

     (c) As used in this chapter, “professional appraiser” means an individual or firm that is certified under IC 6-1.1-31.7.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.62-1983, SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005, SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87; P.L.112-2012, SEC.12; P.L.86-2018, SEC.31; P.L.257-2019, SEC.14.