Sec. 2. 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.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
Structure Indiana Code
Chapter 37. Miscellaneous Penalty and Interest Provisions
6-1.1-37-1. State or Local Government Officers; Failure to Perform
6-1.1-37-1-b. State or Local Government Officers; Failure to Perform
6-1.1-37-2. Assessment Violations by Public Officials or Employees
6-1.1-37-3. False Information in Return or Document; Offense
6-1.1-37-4. False Claim for Veteran's Property Tax Deduction
6-1.1-37-5. False Statement Concerning Assessment of Forest Land
6-1.1-37-6. Class a Misdemeanors Related to Property Tax Matters
6-1.1-37-7. Personal Property Return; Various Violations and Penalties
6-1.1-37-7.5. Failure to File Personal Property Return
6-1.1-37-8. Vending Machines Without Identification Device
6-1.1-37-9. Property Taxes; Deadlines; Interest Rate; Penalties
6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units