Indiana Code Title 6. Taxation § 6-1.1-4-29

Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated.  These expenses, except for the expenses of reassessments of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter shall be paid from county funds.  The county auditor shall issue warrants for the payment of reassessment expenses.  No prior appropriations are required in order for the auditor to issue warrants.

(b) An order of the department of local government finance directing the reassessment of property shall contain an estimate of the cost of making the reassessment.  The assessing officials in the county, the county property tax assessment board of appeals, and the county auditor may not exceed the amount so estimated by the department of local government finance.