Which of the following is NOT a factor considered by the Board of Equalization?

The Board of Equalization typically focuses on factors that directly impact property taxation and the equitable assessment of properties. Taxability of properties is a core consideration since it involves determining whether properties are subject to taxation based on legal criteria. Breach of covenants may relate to property use regulations, which can indirectly affect assessment but is generally outside the scope of what the Board evaluates for tax purposes. Uniformity in assessments is crucial as it ensures that similar properties are assessed similarly, maintaining fairness in taxation across the board.

Property visibility, while it may influence market value or appeal, is not a standard consideration during the Board's assessment process. Instead, the Board zeroes in on more definitive criteria related to tax liability and assessment uniformity. Thus, identifying property visibility as not being a factor the Board considers aligns with the understanding of its role in property assessment and taxation.