Which entity ensures that property taxation is fair and consistent within a county?

The County Board of Taxation plays a crucial role in ensuring that property taxation is fair and consistent within a county. This entity is responsible for overseeing the assessment practices of local municipalities to ensure uniformity in property tax assessments. The County Board reviews property tax assessments to verify that they comply with state laws and regulations, and they can also hear appeals from taxpayers who believe their assessments are incorrect. This oversight helps maintain equity in the tax system, ensuring that property owners are taxed fairly based on the assessed value of their properties.

Local municipalities typically conduct assessments, but they may not have the broader oversight necessary to ensure consistency across the entire county. The State Taxation Department sets overarching policies and guidelines for taxation, but the direct enforcement and review of local assessments are managed at the county level. Municipal courts do not have jurisdiction over property taxation issues; their functions are primarily related to criminal and civil matters. Thus, the County Board of Taxation is the correct answer as it embodies the authority needed to ensure fairness and consistency in property taxation within a county.