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

译者Kelly，美国顶尖商学院国际经济法专业，擅长翻译各种与投资基金与基金顾问诉讼相关的法律文件。