County Board Of Equalization This course is designed to give Board of Equalization members an overview of the assessment process and insight into the Ad Valorem tax system. Further, this course describes the responsibilities of the County Board of Equalization, and meets the initial and annual education requirements provided by Oklahoma Statute. To meet the initial 6-hour in-person education requirement, attendance is required for the full day, those members who only need to meet the 3 hour annual education requirement may attend either the morning or the afternoon portion of the course.