The Board of Equalization is a three-member citizen panel appointed by the Circuit Court. If you do not agree with the appeal decision by the Commissioner of the Revenue, it is the Board's duty to hear evidence by the taxpayer and the appraiser and decide if the assessment is correct. Your appeal to the Board also must be in written form. The Board of Equalization is independent from the Commissioner of the Revenue and establishes its own procedures and deadlines. Currently, July 1 is the deadline for appeals to the Board of Equalization.
State law puts the burden of proof on the property owner to show that the assessment is incorrect.
Keep in mind that your evidence must be strong enough to prove that the appraiser's value is incorrect. Simply stating that property taxes are too high is not relevant testimony. You should establish in your own mind what you think your property is worth. The best evidence for this would be sales prices for properties similar to yours. The closer in proximity and similarity, the better the evidence.