There is a newer version of the Ohio Revised Code
2013 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5715 - BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS.
Section 5715.48 - Prohibition against fraudulent valuation.
Ohio Rev Code § 5715.48 (2013) What's This?
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
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