1214 - Establishment of state equalization rates for counties.
§ 1214. Establishment of state equalization rates for counties. The state board shall annually establish a state equalization rate for each county in the state and determine the full valuation of taxable real property therein. The state equalization rate established for any county assessing unit, other than a special assessing unit, shall also be established as the state equalization rate for each city, town and non-assessing unit village within such county.