In addition to taxability, what is another issue the BOE can hear?

The Board of Equalization (BOE) addresses various aspects of property taxation, and one significant issue it can hear, beyond taxability, is uniformity. Uniformity refers to the equal treatment of similarly situated properties in terms of assessment values. This principle is essential to ensure that properties are taxed at comparable rates, which upholds fairness in the taxation process. The BOE's role in evaluating uniformity helps to address disparities in property assessments that may arise due to inconsistent application of tax laws or administrative practices. By focusing on uniformity, the BOE seeks to maintain equity and adherence to legal standards in property taxation.

Other issues like property disputes, development rights, and tax credits may also come up in different contexts, but they are not primary focuses of the BOE's jurisdiction when it comes to ensuring equal treatment in tax assessments.