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.
Indiana Legal Code