Ohio § 5715.46 Prohibition against neglect of duty or fraudulent assessment

Ohio Statutes

§ 5715.46 — Prohibition against neglect of duty or fraudulent assessment

Ohio § 5715.46

Title 57Taxation

Ch. 5715Boards Of Revision; Equalization Of Assessments

This text of Ohio § 5715.46 (Prohibition against neglect of duty or fraudulent assessment) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5715.46 (2026).

Text

No county auditor, member of a county board of revision, or expert, clerk, or other employee of such auditor or board shall refuse or knowingly neglect to perform any duty enjoined on him by law, or consent to or connive at any evasion of Title LVII of the Revised Code, by which property required to be assessed is unlawfully exempted, or the valuation thereof is entered at other than its taxable value.

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No county auditor, member of a county board of revision, or expert, clerk, or other employee of such auditor or board shall refuse or knowingly neglect to perform any duty enjoined on him by law, or consent to or connive at any evasion of Title LVII of the Revised Code, by which property required to be assessed is unlawfully exempted, or the valuation thereof is entered at other than its taxable value.