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Offices Involved With the Board of Equalization

County Council

The County Council is the Board of Equalization (Board or BOE). The Board sets policy and makes all final decisions based on its findings or findings made by hearing officers appointed by the Board. It may make and enforce any rule which is consistent with statute or State Tax Commission rule and necessary for the government of the Board, the preservation of order, and the transaction of business.

Tax Administration

The Tax Administration Office is designated staff to the County Council on tax matters. This office administers the Board of Equalization, directs the hearing process, establishes policies and procedures, coordinates operations, and monitors the appeals process for the Board of Equalization. The Tax Administration Office carries out general operations and administrative matters for the Board as described under these rules except as delegated by statute to other elected offices or reserved for the Board.


The County Auditor by statute serves as the Clerk of the Board of Equalization (Clerk) with the primary responsibility of maintaining all records for the Board of Equalization.

District Attorney

The District Attorney serves as legal counsel to the Board and provides formal opinions, advice, and recommendations on all legal matters brought before the Board. All applications based entirely or in part on legal issues may be referred to the District Attorney for review.


The County Assessor establishes the original valuation and may be required to attend the hearings and to provide testimony and evidence in defense of any valuation under appeal. The Assessor may meet informally with petitioners to review the applications and make recommendations to the Board with respect to changes in valuation. The Assessor collects taxes, including penalties and interest, for personal property in accordance with decisions of the Board.


The County Treasurer collects taxes, including penalties and interest, on real property in accordance with adjustments effected by decisions of the Board of Equalization.


The County Recorder provides documents and information on issues that involve legal descriptions of real property.