Indiana Statutes

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

Indiana § 6-1.1-37-2
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 37Miscellaneous Penalty and Interest Provisions

This text of Indiana § 6-1.1-37-2 (Assessment violations by public officials or employees) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-1.1-37-2 (2026).

Text

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.

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-37-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-37-2.