The Board of Adjustments (BOA) has exclusive jurisdiction over which of the following?

The Board of Adjustments (BOA) is primarily tasked with handling matters related to zoning laws and regulations, including the power to grant variances and special exceptions. This jurisdiction is essential for allowing property owners some flexibility in the use of their properties in cases where strict application of zoning laws may result in unnecessary hardship or where a unique situation warrants an exception to the established zoning regulations.

Variances allow property owners to deviate from specific zoning requirements, such as setbacks or height restrictions, while special exceptions are granted for uses that, while not permitted by right, may be allowed if they meet certain conditions. Additionally, the BOA also hears appeals regarding decisions made by zoning officials or other regulatory bodies, providing a critical function in the local governance structure to ensure that property owners can contest adverse determinations.

The other options involve areas outside the direct jurisdiction of the BOA. Building codes and safety regulations typically fall under a different governmental body focused on construction and safety. Property taxes and assessments are handled by local tax authorities, while land use and environmental policies are managed by planning commissions or similar agencies that focus on broader land development strategies. As such, the exclusive focus of the BOA on variances, special exceptions, and appeals is what makes this choice the correct