Go to previous versions
of
this Section
2023 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 37. Miscellaneous Penalty and Interest Provisions
6-1.1-37-2. Assessment Violations by Public Officials or Employees
Universal Citation: IN Code § 6-1.1-37-2 (2023)
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.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.