Floyd County Board of Equalization
The Board of Equalization is a three member panel appointed by the Floyd County Grand Jury to serve three-year terms. The Board's specific function is to hear unresolved appeals from taxpayers. Both the taxpayer and the Assessors' Office present evidence to the Board of Equalization in much the same manner as a courtroom jury. After hearing the evidence, the Board renders a decision on the value of property. If either party disagrees with the decision of the Board of Equalization, they may proceed to the next appeal level which is the Superior Court.