Functions of County Board of Taxation include which of the following?

• A. Equalization
• B. Revision
• C. Review
• D. Enforcement

Answer: (A)

The main idea here is equalizing the tax burden across different areas within a county. The County Board of Taxation standardizes assessments so that properties with similar market values are treated similarly, even if local assessing practices differ from town to town. It applies an equalization factor to each area’s assessments, creating a fair and uniform base for calculating property taxes across the county.

This function is what the board is built to do because differences in how towns assess can lead to inequities where similar properties pay very different amounts. Equalization smooths these disparities, ensuring that the overall tax levy is based on a consistent measure of value across all municipalities.

Enforcement relates to collecting taxes, which is not the board’s role. Revision or review would be more aligned with adjusting or examining individual assessments or rolls, tasks typically handled by local assessment boards or review boards rather than the countywide equalization process.