Assessment Appeals Scope

The BOE's assessment practices survey team evaluates the Assessor's practices and procedures regarding assessment appeals. As part of the process, the BOE reviews the clerk of the board's role in the assessment appeals process, as well as how the Assessor and the clerk of the board work together to ensure proper processing of all assessment appeals. In addition, the BOE reviewer will attend an assessment appeal hearing, whenever possible, to evaluate the county's assessment appeals proceedings.

The specific areas of review may include, but are not limited to, the following:

• General Elements of the County's Appeals Board
• Functions of the Clerk of the Board
• Functions of the Assessor