Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5715. BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS |
Section 5715.48. Prohibition against fraudulent valuation
Latest version.
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No county auditor, member of a county board of revision, deputy county auditor, or expert, clerk, or employee of such board, shall willfully and fraudulently value any real property for taxation except at its taxable value as provided by law.
Effective Date: 11-05-1965