Indiana Code Title 6. Taxation § 6-1.1-28-8

Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete.

(b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of appeals that is called by the department of local government finance under subsection (c) shall be paid by the county auditor, who shall, without an appropriation being required, draw warrants on county funds not otherwise appropriated.  In the case of a multiple county property tax assessment board of appeals under section 0.1 of this chapter, the costs and payment of the expenses and per diem compensation described in this subsection shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals.

(c) The department of local government finance may also call a session of the county property tax assessment board of appeals after completion of a reassessment under a reassessment plan prepared under IC 6-1.1-4-4.2.  The department of local government finance shall fix the time for and duration of the session.