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Board of Appeal and Equalization Handbook <br />Table of Contents <br />Training for Boards of Appeal and Equalization.................................................................................................3 <br />Market value...................................................................................................................................................5 <br />Classification....................................................................................................................................................7 <br />Overview of the assessment process................................................................................................................8 <br />The board meeting.........................................................................................................................................13 <br />Duties of the board........................................................................................................................................16 <br />Recommendations for board members...........................................................................................................19 <br />Duties of the clerk –Local Boards...................................................................................................................20 <br />Legal reasons for fair and impartial local boardmeetings...................................................................................21 <br />Policy reasons for fair and impartial boardmeetings..........................................................................................22 <br />Board meeting procedures that fosterfair and impartial assessment reviews and other best practices <br />recommendations...........................................................................................................................................23 <br />Meeting procedures.......................................................................................................................................23 <br />Have appellants call for appointments............................................................................................................28 <br />Time limits for presenting appeals..................................................................................................................28 <br />Hearall appeals first......................................................................................................................................29 <br />Conducting other business at the board meeting...............................................................................................29 <br />Notifying property owners of decisions..........................................................................................................29 <br />Other alternate methods of appeal................................................................................................................36 <br />Glossary.........................................................................................................................................................37 <br />Duties of local and county boards...................................................................................................................40 <br />How value changes affect taxes......................................................................................................................41 <br />Recommended format to notify appellants of boarddecisions..............................................................................42 <br />Frequently asked questions by board members..............................................................................................43 <br />Frequently asked questions by propertyowners.................................................................................................44 <br />Property Tax Fact Sheets................................................................................................................................45 <br />2 <br /> <br />