Ohio Rev. Code § 5715.48: Prohibition against fraudulent valuation.
Where this section sits in the code
- Title 57 Taxation
- Chapter 5715 Boards Of Revision; Equalization Of Assessments
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.
Collected 2026-09-14T19:24:41Z. Source file · JSON