The Clerk of Superior Court is the Appeal Administrator for the Board of Equalization.

The Board of Equalization is a County Board consisting of three members and three alternate members appointed by the Grand Jury of the county. The duties of the Board of Equalization are to hear and determine appeals from assessments and denials of homestead exemptions and to set procedures for the conducting of appeals before the board.

Within the first year after initial appointment each member and alternate member must satisfactorily complete 40 hours of instruction in appraisal and equalization processes and procedures and shall each year thereafter complete a continuing education requirement of at least 8 hours of instruction in appraisal and equalization.

On or after January 1, 2016, following the completion of each term of office, a member shall, within the first year of appointment to a subsequent term of office complete satisfactorily not less than 20 hours of instruction in appraisal and equalization processes and procedures as prepared and required for newly appointed members.