What role does the State Tax Commission have regarding County equalization?

The State Tax Commission plays a crucial role in ensuring that property assessments within counties are fair and equitable, which is essential for maintaining uniformity in property tax systems. By examining and adjusting county assessments, the Commission helps to ensure that all properties are assessed at their true cash value, which is integral to the equalization process. This oversight ensures that no single locality bears an unfair share of the property tax burden compared to others, maintaining equity across different jurisdictions.

The responsibility of examining and adjusting county assessments includes reviewing assessment practices, analyzing assessment data, and providing necessary adjustments to align with state standards. This function is particularly important because it allows the Commission to address disparities or inefficiencies in how assessments are conducted at the county level.

While other roles, such as assessing property taxes or assigning property values, are conducted by local assessors and tax departments, the State Tax Commission's primary focus is on the oversight and alignment of assessments rather than direct involvement in these tasks.