equalization of taxes

A process necessary properly to fulfil constitutional requirements of equality and uniformity in taxation. The process of adjusting the aggregate values of property as between different taxing districts, so that the value of the whole tax imposed on each taxing district shall be justly proportioned to the value of the taxable property within its limits, in order that one county or taxing district shall not pay a higher tax in proportion to the value of its taxable property than another. People ex rel. Bracher v Orvis, 301 111350, 133 NE 787, 24 ALR 325. The process of raising or lowering the total assessments on all the property in a taxing district to equalize them with the total assessments in other taxing districts of the same kind in the state, or of raising or lowering the entire assessment on a given class of property, such, for example, as mining rights, in order to equalize it with the total assessment made with respect to other classes of property in the taxing district in question, or other taxing districts, or with the total assessment on the same class of property in other taxing districts. 51 Am J1st Tax § 741.