The act or process of making equal or bringing about conformity toa common standard. The process of equalizing assessments or taxes, as performed by”boards of equalization” in various states, consists in comparing the assessments madeby the local officers of the various counties or other taxing districts within the jurisdictionof the board and reducing them to a common and uniform basis, increasing ordiminishing by such percentage as may be necessary, so as to bring about, within theentire territory affected, a uniform and equal ratio between the assessed value and theactual cash value of property. The term is also applied to a similar process of leveling oradjusting the assessments of individual taxpayers, so that the property of one shall notbe assessed at a higher (or lower) percentage of its market value than the property ofanother. See Harney v. Mitchell County, 44 Iowa, 203; Wallace v. Bullen, 0 Okl. 757, 54Pac. 074; Poe v. Howell (N. M.) 07 Pac. G2; Chamberlain v. Walter, 00 Fed. ?702; Statev. Karr, G4 Neb. 514, 90 N. W. 29S.

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