Equalization of assessments is a proceeding in which the general purpose is to bring the assessments of different parts of a taxing district to the same relative standard so that no one of the parts may be compelled to pay a disproportionate part of the tax. [Huidekoper v. Hadley, 177 F. 1, 8 (8th Cir. Mo. 1910)]
It is used with less precision to designate the process of raising or lowering the amount of a tax assessment upon an individual piece of property to render it equal to the assessments on other individual pieces of property of the same class in the taxing district.