equalization
equalization n. (1)使相等；使均等；平等化；使均衡 (2)(=equalization of taxes)
EQUALIZATION
equalization
equalization, n. 1. The raising or lowering of assessed values to achieve conformity. 2. Tax. The adjustment of an assessment or tax to create a rate uniform with another. — Also termed equalization of taxes; fair and proper legal assessment. [Cases: Taxation 446.5–450. C.J.S. Taxation §§ 621–641, 643, 724–725.]