Acting on behalf of the Board of Supervisors (Board of Equalization), in a judicial capacity, and acting on the basis of relevant evidence submitted at the hearing, make a fair, impartial decision within two years of filing, on all property assessment disputes between taxpayers and the Assessor.

An impartial decision is one that is based on the facts presented at the hearing, and not on personal knowledge of an individual Board Member; and one that does not for any reason give special favor to the Assessor or the taxpayer.