• The comparison and adjustment of the assessed value of property to better conform with real value for taxation purposes. The process is supervised by the county board of equalization.

    Oregon Secretary of State Archives Division 1
    See also ex officio

1Oregon Secretary of State Archives Division, Oregon Historical County Records Guide: Glossary of Terms, http://­www.sos.state.or.us/­archives/­county/­cpglossary.html (last accessed May 27, 2009).