I always like overstating my square footage so the assessor can raise my taxes.
What a stupid arguement this is.
Value is an opinion until a property goes on the market and goes through a sales process where the buyer has the right to do their investigations to make sure the property is as advertised.
Witch hunt, plain and simple.
Unless the appraiser was bribed there is no crime.
And Texans have experience with overinflated values for property.
In (nearly?) every case, someone at the bank was in on the loan value.