Who must review local assessments for equalization?

The County Board of Commissioners is responsible for reviewing local assessments for equalization. This board plays a crucial role in ensuring that property assessments within the county are fair and equitable. The equalization process helps to maintain uniformity in assessments across different jurisdictions, ultimately supporting balanced and fair taxation.

The responsibilities of the County Board of Commissioners include examining the local assessments conducted by township and city assessors. They assess whether these local evaluations align with state laws and guidelines to ensure that all properties are valued consistently. This oversight is vital in promoting fairness among property owners and contributes to the integrity of the tax system.

Other entities mentioned, such as the County Board of Supervisors, the State Board of Education, and the Local Tax Assessor, do not have the same oversight role with respect to equalization. Their responsibilities focus on different aspects of governance or assessment practices.