Step 1: Recall the rule.
Compare the two ion concentrations. Acid: $[\text{H}_3\text{O}^+] > [\text{OH}^-]$. Neutral: equal. Base: $[\text{OH}^-] > [\text{H}_3\text{O}^+]$.
Step 2: Apply to the options.
(A) equal concentrations means neutral, not basic. (C) excess hydronium means acidic. (D) uses the pH formula and calls it pOH, which is an error. (B) states excess hydroxide ions, which fits a base.
Final Answer:
Option (B) is the true statement.
\[ \boxed{\text{(B)}} \]