IC 6-1.1-37-2 — Assessment violations by public officials or employees
Chapter 37. Miscellaneous Penalty and Interest Provisions
Section text
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.
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.
Source: official publisher (2026 edition)