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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5715.48 | Prohibition against fraudulent valuation.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5715 Boards Of Revision; Equalization Of Assessments
 
Effective:
November 5, 1965
Latest Legislation:
House Bill 337 - 106th General Assembly
PDF:
Download Authenticated PDF
 

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.

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