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Indiana Code — Title 6 (Taxation)

IC 6-1.1-37-2

Assessment violations by public officials or employees

Official textiga.in.govlast amended

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.

Amendment history

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: view the official text

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Nearby sections (25 sections)
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  2. 6-1.1-36-7 · Real property taxes assessed against political…
  3. 6-1.1-36-8 · Free official service
  4. 6-1.1-36-9 · Failure to make official certificate or perform clerical…
  5. 6-1.1-36-10 · Taxes uncollectible because of erroneous proceeding
  6. 6-1.1-36-11 · Quitclaim deed from state
  7. 6-1.1-36-12 · Contracts for discovery of omitted property; fund for
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  9. 6-1.1-36-16 · Approval upon finding all property taxes paid;…
  10. 6-1.1-36-17 · Notice of ineligibility for standard deduction;…
  11. 6-1.1-36-18 · Repealed
  12. 6-1.1-37-1 · State or local government officers; failure to perform
  13. 6-1.1-37-2 · Assessment violations by public officials or employees
  14. 6-1.1-37-3 · False information in return or document; offense
  15. 6-1.1-37-4 · False claim for veteran's property tax deduction
  16. 6-1.1-37-5 · False statement concerning assessment of forest land
  17. 6-1.1-37-6 · Class A misdemeanors related to property tax matters
  18. 6-1.1-37-7 · Personal property return; various violations and penalties
  19. 6-1.1-37-7.5 · Repealed
  20. 6-1.1-37-8 · Vending machines without identification device
  21. 6-1.1-37-9 · Property taxes; deadlines; interest rate; penalties
  22. 6-1.1-37-10 · Penalties for delinquent taxes; amount; application of…
  23. 6-1.1-37-10.1 · Repealed
  24. 6-1.1-37-10.5 · Repealed
  25. 6-1.1-37-10.7 · Repealed
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