equalization or review, 24 A.L.R. 331; 84
It is the purpose and intent of this article to establish a procedure for
use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about
property valuations that are reasonably uniform and equalized
throughout the state.