Final answer:
The Value Adjustment Board is composed of two county commissioners, one school board member, and two private citizens.The correct answer is option B.
Step-by-step explanation:
The correct answer for the membership composition of the value adjustment board is b. Two county commissioners, one school board member, and two private citizens. Value Adjustment Boards are typically established at the local level to hear appeals regarding property tax disputes.
The Value Adjustment Board serves a vital function in ensuring fair taxation within a county and manages appeals concerning property values, exemptions, classifications, and tax deferrals.The correct answer is option B.