What action does the County Tax Board perform during its review of tax appeals?

The correct action performed by the County Tax Board during its review of tax appeals is to review and decide on those appeals. This process involves examining the evidence submitted by property owners who believe their property assessments are inaccurate. The County Tax Board assesses whether the appealing party has provided valid reasons and sufficient information to support their claims. Based on the review, the board has the authority to adjust property assessments, thus directly influencing the amount of property tax a property owner is charged.

Other options, while related to the overall process of property taxation, are not actions undertaken by the County Tax Board in the context of tax appeals. For instance, setting property tax rates is typically a responsibility of local governmental bodies, rather than the board reviewing appeals. Conducting public hearings may be part of various tax-related processes, but it is not specific to the appeal review function. Issuing tax rate books is also a task separate from handling individual tax appeals, as it pertains to the documentation of established rates rather than the adjudication of appeals.