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.
Ohio Rev. Code Ann. § 5715.48
Prohibition against fraudulent valuation
Effective: November 5, 1965; Latest Legislation: House Bill 337 - 106th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.