The County Board of Tax Assessors, are appointed for fixed terms by the County Commissioner(s) in all counties except one. The Board is responsible for determining the taxable value and equalization of all assessments within the county. The County Board of Tax Assessors notifies taxpayers when changes are made to the value of the property; receive and review all appeals filed; and insures that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.