The County Board of Taxation falls into two major categories, administrative and appellate.
The Administrative section is responsible for:
Acting as assessors upon own initiative
Acting as liaison between the assessors and the data center
Ascertaining the level of assessments in each district
Calculating the tax rates
Distributing the cost of County government equitably among taxing districts in the County
The establishment of percentage levels of true value
Preparing the Abstract of Ratables
The supervision of tax assessors
In the Appellate section, the Commissioners sit as a quasi-judicial board and hear appeals from taxpayers and taxing districts and direct adjustments to assessments, when justified by law. Such adjustments are by written memorandum of judgments.