There is a Board of Equalization on the state level and the local level as well. Their job is to make sure that property taxes are being assessed fairly and uniformly. The state level office will assess each county to make sure that they are properly taxing at the mandated proportion of market value. Various other taxes such as sales and use taxes fall under the board jurisdiction. The board is responsible for administration and collection of these taxes. This is the only publicly elected tax commission in the United States and they are responsible for fair and equal tax assessing. Typically the elected officials serve for four year terms.

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