The Board of Equalization only meets during Reassessment Years and after the Assessor has concluded Informal Hearings. The Board of Equalization members apply by submitting a board bank application provided by the City Manager’s Office and then are selected by City Council. Selectees are then appointed by the circuit court to serve on the Board. The BOE has full authority vested by the court to affirm, lower or raise any assessment. Board of Equalization decisions are binding on the property owner and the Assessor until the next reassessment cycle.