Ind. Code § 6-1.1-37-2

Current through P.L. 171-2024

Section 6-1.1-37-2 - Assessment violations by public officials or employees

An assessing official or a representative of the department of local government finance who:

(1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property;

(2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or

(3) recklessly violates any of the other general assessment provisions of this article;

commits a Class A misdemeanor.

IC 6-1.1-37-2

Pre-1975 Property Tax Recodification Citation: 6-1-32-6.

(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by Acts1978 , P.L. 2, SEC.606; P.L. 17-1984, SEC.3; P.L. 146-2008, SEC.291.