Indiana Code Title 6. Taxation § 6-1.1-35.5-7

Sec. 7. (a) With respect to level one and level two certifications, the department of local government finance shall establish a fair and reasonable fee for examination and certification under this chapter.  However, the fee does not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level one examination or the level two examination for the first time.

(b) The assessing official training account is established as an account within the state general fund.  All fees collected by the department of local government finance shall be deposited in the account.  The account shall be administered by the department of local government finance and does not revert to the state general fund at the end of a fiscal year.  The department of local government finance may use money in the account for: