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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A state or county agency responsible for ensuring consistency and fairness in real property tax assessments.
The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.