[German version]

(ἐπιβολή; epibolḗ) Any office-bearer in Athens ( Archaí , to which the  boulḗ also belonged) was entitled by law to impose within his sphere of responsibility an epibole, a small sum up to a legally determined level by way of a fine; the epibole was subject to  éphesis . The epibole in P.Zen. 51,15 (3rd cent. BC) is also to be understood in this sense. In papyri of the Roman period, epibole (or ἐπιμερισμός, epimerismós) denotes the allocation of uncultivated land to individual farmers or communities for purposes of taxation.

Thür, Gerhard (Graz)