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'�. DEPARTMEHT <br />� OF N€VENUE <br />Table of Contents <br />Purposeof the board ..............................................................................................................................3 <br />Training for Boards of Appeal and Equalization <br />.....3 <br />Role of the board in the assessmentprocess ......................................................................................5 <br />Marketvalue .............................................................................................................................................................5 <br />Classification.............................................................................................................................................................7 <br />Overview of the assessment process .......................................................................................................................8 <br />Theboard meeting .................................................................................................................................................13 <br />Duties of the board.... <br />...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 foster fair and impartial assessment reviews and other best practices <br />recommendations....................................................................................................................................................23 <br />Meeting procedures <br />.23 <br />Best practices recommendations ..................................................................................................... 28 <br />Have appellants call for appointments ...................................................................................................................28 <br />Time limits for presenting appeals .........................................................................................................................28 <br />Hearall appeals first ...............................................................................................................................................29 <br />Conductingother business atthe board meeting .....................................................................................................29 <br />Notifying property owners of decisions .................................................................................................................29 <br />Quorum requirements .........................................................................................................................30 <br />Explanations of alternative methods of appeal ................................................................................ 32 <br />Other alternate methods of appeal ........................................................................................................................36 <br />Appendix............................................................................................................................................... 37 <br />Glossary..................................................................................................................................................................37 <br />Duties of local and county boards <br />...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 properryowners ........................................................................................................44 <br />Property Tax Information <br />.45 <br />C <br />