board of equalization

board of equalization
A board having a function or functions in reference to taxation, such as spreading the tax burden evenly over all the taxable property in a tax district, so that, taking account of difference in values of the assessed properties, one part of the district is neither unduly burdened nor unduly favored; equalizing the burden of taxes as between tax districts or as between the counties or towns of a state; and even the reducing or increasing of assessments on individual properties. 51 Am J1st Tax § 742.

Ballentine's law dictionary. . 1998.

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