Definitions

Term	Definition
certificate of error	The county auditor shall correct errors which may at any time be discovered in the tax duplicates for any one or more of the following reasons: 1. The description of the real property was in error; 2. The assessment was against the wrong person; 3. Taxes on the same property were charged more than one time in the same year; 4. There was mathematical error in computing the taxes or penalties on the taxes; 5. There was an error in carrying delinquent taxes forward from one tax duplicate to another; 6. The taxes, as a matter of law, were illegal; 7. There was a mathematical error in computing an assessment; or 8. Through the error of omission by any state or county officer, the taxpayer was not given credit for an exemption or deduction permitted by law.
conflict of interest public servants - statutory conflict of interest	A public servant who knowingly or intentionally has a pecuniary interest in or derives a profit from a contract or purchase connected with an action by the government entity served by the public servant, commits a conflict of interest, a Class D felony. [IC 35-44-1-3(a)]

Term

Definition

certificate of error

The county auditor shall correct errors which may at any time be discovered in the tax duplicates for

any one or more of the following reasons:

1. The description of the real property was in error;

2. The assessment was against the wrong person;

3. Taxes on the same property were charged more than one time in the same year;

4. There was mathematical error in computing the taxes or penalties on the taxes;

5. There was an error in carrying delinquent taxes forward from one tax duplicate to another;

6. The taxes, as a matter of law, were illegal;

7. There was a mathematical error in computing an assessment; or

8. Through the error of omission by any state or county officer, the taxpayer was not given credit for an exemption or deduction permitted by law.

conflict of interest public servants - statutory conflict of interest

A public servant who knowingly or intentionally has a pecuniary interest in or derives a profit from a contract or purchase connected with an action by the government entity served by the public servant, commits a conflict of interest, a Class D felony. [IC 35-44-1-3(a)]