Indiana Code Title 6. Taxation § 6-4.1-7-3

Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may appoint a competent person to reappraise the property interests transferred by the resident decedent under taxable transfers.  An appraiser appointed by the court under this section has the same powers and duties, including the duty to give notice of the appraisal and the duty to make an appraisal report to the court, as the county inheritance tax appraiser had under this article as of January 1, 2016.  The appointed appraiser is entitled to receive an amount fixed by the court and approved by the department of revenue as compensation for the appointed appraiser's services.  After the probate court certifies to the county treasurer the amount of compensation due the appointed appraiser, the county treasurer shall pay the appraiser from county funds not otherwise appropriated.