A hearing officer may hear appeals related to which of the following issues?

The correct choice focuses on the hearing officer's specific role in the appeals process, particularly regarding property assessments. Hearing officers are primarily concerned with matters related to how properties are valued and maintained in uniformity across a given area. This includes evaluating claims about whether the assessed value of a property is fair compared to similar properties (compliance with standards of uniformity) and whether the methodology used to determine the value adheres to established guidelines.

When property owners feel that their property has been assessed at an incorrect value or that similar properties are being valued differently, they can appeal to the hearing officer. The hearing officer reviews the evidence presented, which may include comparisons to assessment practices in similar properties, and makes a determination based on fairness and adherence to valuation processes.

In contrast, the other options—tax rates and adjustments, tax liens and foreclosures, and property transfers—relate to different aspects of property taxation and regulation. These issues may be addressed by different authorities or through different legal frameworks and do not fall within the standard purview of a hearing officer assessing appeals related to property valuation and uniformity.