Donald Trump's family business misrepresented the value of some of its biggest assets by hundreds of millions of dollars, according to documents filed by the New York attorney general.
Letitia James accuses the Trump Organization of using "fraudulent or misleading asset valuations" to get loans, insurance and tax breaks.
It is Ms James' strongest language yet, as she tries to get Mr Trump to testify in her civil investigation.
Mr Trump denies any wrongdoing.
The former president, a Republican, has called the investigation into his business practices a politically motivated witch-hunt by Ms James, who is a Democrat.
She opened a civil inquiry in 2019 into claims that - before he took office - Mr Trump had inflated the value of his assets to banks when seeking loans.
Mr Trump's lawyers are trying to stop Ms James from questioning the former US president and his children, and he has sued her to try to halt the probe.
Ms James's civil case is separate to an ongoing criminal investigation in Manhattan into the organisation's business practices.
Her latest court filing on Tuesday is the first time the allegations being levelled at the Trump Organization have been detailed with specific examples.
They involve six of his properties in New York and Scotland, and the "Trump brand".
For example, his large property in Westchester county, north of Manhattan, was valued by the Trump Organization at $291m in 2012 (189m at the time), however an appraisal in 2016 valued it far lower, at...
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