Indiana Code Title 6. Taxation § 6-1.1-28-3

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter.

(b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual service.  The county council shall fix the rate of this compensation.  The county assessor shall keep an attendance record for each meeting of the county property tax assessment board of appeals.  At the close of each annual session, the county assessor shall certify to the county board of commissioners the number of days actually served by each member.  The county board of commissioners may not allow claims for service on the county property tax assessment board of appeals for more days than the number of days certified by the county assessor.  The compensation provided by this section shall be paid from the county treasury.