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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 assessment process .................................................................................5 <br />Market value .. <br />5 <br />Classification...................................................................................................................................................... 7 <br />Overview of the assessment process .................................................................................................................. 8 <br />Theboard meeting ............................................................................................................................................13 <br />Dutiesof 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 foster fair and impartial assessment reviews and other best practices <br />recommendations..............................................................................................................................................23 <br />Meetingprocedures ..........................................................................................................................................23 <br />Best practices recommendations ................................................................................................28 <br />Have appellants call for appointments ..............................................................................................................28 <br />Time limits for presenting appeals .. <br />28 <br />Hearall appeals first .........................................................................................................................................29 <br />Conducting other business at the 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 .....................................................................................................................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 Information.. <br />.45 <br />�� <br />2 <br />