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.
Prohibition against fraudulent valuation
Ohio Rev. Code Ann. § 5715.48, under Chapter 5715 | Boards Of Revision; Equalization Of Assessments.
Ohio Rev. Code Ann. § 5715.48