equalization of assessments
- equalization of assessments
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A proceeding the general purpose of which is to bring the assessments of different parts of a taxing district to the same relative standard so that no one of the parts may be compelled to pay a disproportionate part of the tax. Huidekoper v Hadley (CA8 Mo) 177 F 1. Used with less precision to designate the process of raising or lowering the amount of a tax assessment upon an individual piece of property to render it equal to the assessments on other individual pieces of property of the same class in the taxing district. 51 Am J1st Tax § 741.
Ballentine's law dictionary.
Anderson, W.S..
1998.
Look at other dictionaries:
equalization — The act or process of making equal or bringing about conformity to a common standard. The process of equalizing assessments or taxes, as performed by boards of equalization in various states, consists in comparing the assessments made by the… … Black's law dictionary
equalization — The act or process of making equal or bringing about conformity to a common standard. The process of equalizing assessments or taxes, as performed by boards of equalization in various states, consists in comparing the assessments made by the… … Black's law dictionary
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