273.21 NEGLECT BY AUDITOR OR ASSESSOR; PENALTY.
Every county auditor and every town or district assessor who in any case refuses or
knowingly neglects to perform any duty enjoined by this chapter, or who consents to or connives
at any evasion of its provisions whereby any proceeding required by this chapter is prevented
or hindered, or whereby any property required to be listed for taxation is unlawfully exempted,
or entered on the tax list at less than its market value, shall, for every such neglect, refusal,
consent, or connivance, forfeit and pay to the state not less than $200, nor more than $1,000, to be
recovered in any court of competent jurisdiction.
History: (1998) RL s 815; 1975 c 339 s 8; 1986 c 444