TITLE 63

REVENUE AND TAXATION

CHAPTER 14

ENFORCEMENT — PENALTIES

63-1402.  Violations. (1) It is a misdemeanor:

(a)  For any assessor to knowingly or willfully assess any property at more or less than market value.

(b)  For any assessor to fail to complete and deliver the real, subsequent or missed property rolls or affidavits within the time prescribed by law.

(c)  For any member of the board of equalization to knowingly or willfully permit any appraisal to stand, or permit any alteration to be made in the real, subsequent or missed property rolls whereby any property is appraised at more or less than market value.

(d)  For any member of the county commissioners to knowingly or willfully permit any unjust, excessive or insufficient county property tax levy to stand.

(e)  For any county officer or any officer of any taxing district to knowingly or willfully make any false statements to the county commissioners in its determination of the amount of property taxes to be levied.

(f)  For any auditor to fail to complete and deliver the property rolls or affidavits within the time prescribed by law.

(g)  For any tax collector to knowingly or willfully fail to mail a property tax notice within the time prescribed by law.

(h)  For any tax collector to knowingly or willfully fail to collect any property tax which has been properly levied.

(i)  For any person to remove from the county or sell or repossess any personal property without the payment of property taxes levied thereon.

(j)  For any treasurer to neglect or refuse to make any payments or settlements within ten (10) days after the time prescribed therefor.

(k)  For any auditor to neglect or refuse to transmit any order or sworn statement within ten (10) days after the time prescribed therefor.

(l)  For any assessor to neglect or refuse to transmit any order or sworn statement within ten (10) days after the time prescribed therefor.

(m)  For any member of the state tax commission to knowingly or willfully permit any unjust appraisal or assessment, or incorrect apportionment of state property taxes to stand or be made.

(2)  In addition to criminal penalties which may be imposed under this section:

(a)  The assessor shall be liable upon his official bond for the amount of property tax on any property which he has knowingly or willfully allowed to escape appraisal or on any property on which he has knowingly or willfully entered any untrue or incorrect classification of land or other property upon the property roll.

(b)  Any member of the board of equalization shall be liable upon his official bond for the amount of property tax on any property which he has knowingly or willfully allowed to escape assessment and taxation or on any property on which he has knowingly or willfully allowed any untrue or incorrect classification of land or other property to stand.

(c)  The tax collector shall be liable upon his official bond for all property taxes which have not been collected or accounted for in his settlement with the county commissioners or county auditor.

(d)  The treasurer shall be liable upon his official bond for all payments or settlements which he refuses or neglects to make within ten (10) days after the time prescribed therefor.

(e)  The county auditor shall be liable upon his official bond for neglecting or refusing to transmit any order or sworn statement within ten (10) days after the time prescribed therefor and shall forfeit the sum of one thousand dollars ($1,000).

History:

[63-1402 added 1996, ch. 98, sec. 15, p. 395.]