equalization board

equalization board. A local governmental agency responsible for adjusting the tax rates in different districts to ensure an equitable distribution of the tax burden. — Also termed board of equalization. [Cases: Taxation 446.5–450. C.J.S. Taxation §§ 621–641, 643, 724–725.]

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词条贡献者

法律翻译家欣，毕业于德国顶尖的高级翻译学院，专注翻译各类与体育诉讼有关的法律文件。