board of equalization

Board of Equalization

A generic term for a government agency responsible for tax collection. In the United States, different states use their boards of equalization to collect different taxes. However, they tend to deal with property tax and, less commonly, sales tax.

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board of equalization

A local government board charged with the responsibility of ensuring equal property tax assessments.Normally,a property owner appeals to the board of equalization if dissatisfied with the tax assessment notice received for the year.