Sec. 5. A county that is required to make a payment to an assessing official or a hearing officer for the county property tax assessment board of appeals under section 3(c) of this chapter must make the payment regardless of an appropriation. The payment may be made from the county's reassessment fund.
As added by P.L.24-1986, SEC.30. Amended by P.L.41-1993, SEC.27; P.L.6-1997, SEC.118; P.L.146-2008, SEC.283; P.L.248-2015, SEC.7.