Assessment violations by public officials or employees
Sec. 2. A county or township official, member of a county or state
board, or employee of such an official or board who:
(1) knowingly assesses any property at more or less than what
he believes is the proper assessed value of the property;
(2) knowingly fails to perform any of the duties imposed on him
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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.606; P.L.17-1984, SEC.3.
Last modified: May 28, 2006