The Board of Equalization (BOE) is a government entity responsible for ensuring uniform property tax assessments within its jurisdiction. This entity operates at both local and state levels to maintain equity and fairness in property taxation.
A 'levy' refers to the legal imposition, assessment, or collection of charges such as taxes, fines, or other financial obligations. When an authority such as a government or court mandates a collection, it is termed a levy.
Public Purpose is the justification that the government must establish in its powers of Eminent Domain to acquire private property, demonstrating that the property will be used for the public good.
Tax assessment is the valuation of real estate property by a government entity to determine the property's tax liability. The assessed value is used to calculate the property taxes owed by the property owner.
