The State Board of Equalization is an independent agency not subject to the control of the Department of Revenue or the County Assessors.  The Board is a quasi-judicial body that acts much like a judge in that they make their decisions based on the evidence presented at the time of the hearing.  Decisions are made from the bench and written decisions are mailed to all affected parties. The Board has the authority to change the value or legal classification which is determined by the use of the property. Their objective is to set a fair and equitable value on all property appealed to them and to assure that the property is properly classified.