2006 Ohio Revised Code - 5715.48. Prohibition of fraudulent valuation.
§ 5715.48. Prohibition of fraudulent valuation.
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.
HISTORY: GC § 12924-9; 106 v 246(271), § 99; 114 v 714(775); Bureau of Code Revision, 10-1-53; 127 v 65; 128 v 410 (Eff 11-4-59); 131 v 1339. Eff 11-5-65.
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