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

双语律师李明，国际知名法学院法律专业，擅长翻译各类与政府监管相关的法律文件。