The Board was established pursuant to Section 4-9-170 of the Code of Laws of South Carolina, 1976, and Section 3 of Act 282, Acts of 1975, and Sections 23-33/23-36 of the County Code. It consists of seven members who serve three-year terms. Two appointments are made by the County Council; two by the Board of Trustees of School District One; one by the City of Columbia; and, one by the Board of Trustees making and promulgating rules and regulations for the fair and equitable assessment of all taxable property in the county, employing personnel as necessary for the proper and efficient administration of the provisions of the ordinance. It directs county residents who are required by law to make returns of personal property and returns of real estate when such returns are deemed necessary by the Board.