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City of Centerville <br /> Before adjourning, the Board of Appeal and Equalization should cause the <br /> record of the official proceedings to be prepared. The law requires that the <br /> proceedings be listed on a separate form which is appended to the assessment <br /> book. The assessments of omitted property must be listed in detail and all <br /> assessments that have been increased or decreased should be shown as <br /> prescribed in the form. After the proceedings have been completed, the record <br /> should be signed and dated by the members of the Board of Appeal and <br /> Equalization. It is the duty of the county assessor to enter changes by Boards of <br /> Appeal and Equalization in the assessment book of each district. <br /> The Local Board of Appeal and Equalization has the opportunity of making a <br /> great contribution to the equality of all assessments of property in a district. No <br /> other agency in the assessment process has the knowledge of the property <br /> within a district that is possessed jointly by the individual members of a Board of <br /> Appeal and Equalization. The County or State Board of Equalization cannot <br /> give the detailed attention to individual assessments that is possible in the <br /> session of the Local Board. The faithful performance of duty by the Local Board <br /> of Appeal and Equalization will make a direct contribution to the attainment of <br /> equality in meeting the costs of providing the essential services of local <br /> government. <br /> 10 <br />