Which of the following is a primary responsibility of the Board of Equalization concerning property taxes?

The primary responsibility of the Board of Equalization concerning property taxes centers on reviewing assessments for fairness. This function involves ensuring that property valuations are consistent and equitable across different properties within the jurisdiction. The board's role is crucial in maintaining public trust in the property tax system, as it serves as a check against potential discrepancies and unfair practices in property assessments.

While the other options mention important aspects related to property taxes, they do not accurately describe the primary function of the Board of Equalization. Setting tax rates is typically determined by local governments or legislative bodies rather than the Board itself. Collecting property taxes is a responsibility usually handled by the tax collector's office or equivalent departments, not the Board. Managing tax appeals may involve the Board, but its core purpose is centered on the review process to ensure equitable treatment of property assessments. Thus, the accurate identification of the Board's primary responsibility highlights its role in ensuring fairness in property taxation.