(a) For purposes of making a reassessment of real property under section 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ:

1. (1) deputies;
2. (2) employees; and

3. (3) technical advisors who are:

   1. (A) qualified to determine real property values;
   2. (B) professional appraisers certified under 50 IAC 15; and
   3. (C) employed either on a full-time or a part-time basis, subject to sections 18.5 and 19.5 of this chapter.

(b) The county council of each county shall appropriate the funds necessary for the employment of deputies, employees, or technical advisors employed under subsection (a) of this section.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.228-2005, SEC.7; P.L.146-2008, SEC.70; P.L.112-2012, SEC.11; P.L.86-2018, SEC.30.