Which of the following is NOT a function of the Board of Equalization?

The option that identifies a function that is NOT part of the Board of Equalization's responsibilities is the implementation of new tax laws. The Board of Equalization primarily focuses on ensuring fairness and equality in property tax assessments, which includes correcting inequalities found in tax assessments and inspecting tax rolls.

Their main role is to review and address concerns regarding property values and tax assessments to make sure that these are consistent and fair among property owners. This involves overseeing the assessment process and ensuring that assessments are equitable across different properties. However, the actual implementation of new tax laws is beyond their scope, as this function is typically handled by legislative bodies and tax policy makers. The Board's mission is more about maintaining and enforcing established standards rather than creating or enacting new legislation.