Just to provide some background...
NOVEMBER 15, 2000
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Taunt: Increased effectiveness above level 50. Previously, creatures above level 50 could not be taunted by means of the taunt skill. Now, most creatures below the character's level can now be successfully taunted. As a note, the chance to taunt a creature above 50th level is smaller than that of a creature below 50th.
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MARCH 6, 2001
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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.
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To me, it looks like MOBs below level 50 could be taunted by anyone, while raid bosses were untauntable until November, 2000. After that point, taunt had a small chance of succeeding against these targets. The cap was raised in 2001 to taunt bosses from levels 60-65.