MARCH 6, 2001
NPC AI Adjustments:
Level 60 players with the taunt skill will now have a chance to taunt creatures that are level 60 to 65. Previously, players could only taunt creatures below their level.
http://www.tski.co.jp/baldio/patch/20010306.html
The above would indicate that the current taunt method that is implemented with one of the recent patches on here is incorrect.