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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5715.48 Prohibition against fraudulent valuation
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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.
Ohio Rev. Code Ann. § 5715.49 Prohibition against former or present official divulging information
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(A) Except as provided in division (B) or (C) of this section, no former or present county auditor or member of a county board of revision shall divulge, except in the performance of official duties or upon the order of the department of taxation, or when called upon to testify i…
Ohio Rev. Code Ann. § 5715.50 Prohibition against former or present employee divulging information
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(A) Except as provided in division (B) of this section, no former or present expert, clerk, or employee of a county auditor, county board of revision, or the tax commissioner, and no former or present deputy, assistant, or agent of the tax commissioner shall divulge, except in th…
Ohio Rev. Code Ann. § 5715.51 Prohibition against political activity by certain officials
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No assistant, expert, clerk, or other employee of a county board of revision or the department of taxation shall hold any position on or under any committee of a political party, or subscribe or pay any money or other thing of value to any person or organization for the purpose o…