The board shall hear appeals brought to it and shall determine equalization thereon. The board may alter an assessment of a property only pursuant to an appeal filed as to the particular property. The board shall not hear appeals that do not relate to assessed valuation unless specifically required to do so by law. The board may adjust an assessment only upon proof by a preponderance of the evidence at the appeal hearing of an unequal, excessive, improper or under valuation. (Ord. 2016-40 § 25, 2016; Ord. 2015-66 § 3, 2015. 2004 Code § 3.24.002(E).)