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• The board may find instances of undervalued properties. The board must notify the <br /> owner of the property that the value is going to be raised. The property owner may <br /> then appear before the board if they so wish. <br /> • It is the primary duty of each local board to examine the assessment record to see that <br /> all taxable property in the assessment district has been properly placed upon the list <br /> and valued by the assessor. The local boards do not have the authority to address <br /> exemption issues. Only the county assessor has the authority to exempt property. <br /> • A taxpayer may appear in person, by council, or written communication to present his <br /> or her objection to the board. The focus of the appeal should be centered on the <br /> factors influencing the estimated market value or classification placed on the property <br /> by the assessor. <br /> • All changes will be entered into the assessment books by the county assessor's office. <br /> • Before adjourning,the local board should prepare an official list of the changes. The <br /> law requires that the changes be listed on a separate form. All assessments that have <br /> been increased or decreased should be shown as prescribed on the form along with <br /> their market values. The record must be signed and dated by the members of the <br /> Local Board of Appeal and Equalization. <br />