2016 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5715 - BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
Section 5715.46 - Prohibition against neglect of duty or fraudulent assessment.
No county auditor, member of a county board of revision, or expert, clerk, or other employee of such auditor or board shall refuse or knowingly neglect to perform any duty enjoined on him by law, or consent to or connive at any evasion of Title LVII [57] of the Revised Code, by which property required to be assessed is unlawfully exempted, or the valuation thereof is entered at other than its taxable value.
Effective Date: 11-05-1965
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