{"data":{"id":"us-in/ic-6-1.1-37-2","jurisdiction":"us-in","citation":"IC 6-1.1-37-2","heading":"Assessment violations by public officials or employees","body":"Sec. 2. An assessing official or a representative of the department of local government finance who:\n(1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property;\n(2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or\n(3) recklessly violates any of the other general assessment provisions of this article;\ncommits a Class A misdemeanor.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 37. Miscellaneous Penalty and Interest Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-37-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"33a98c049bb0bec36ecc49b042f7c1e91880ddc75df09c5cca37c4a7aee3fd8b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-37-1","next":"us-in/ic-6-1.1-37-3"},"notice":"GroundRules: Original legal text. Not legal advice."}