What is Equalization?
The Iowa Department of Revenue compares the assessors’ abstracts to a “sales assessment ratio study” it has completed independently of the assessors. If the assessment (by property class) is 5 percent or more above or below the sales ratio study, the department increases or decreases the assessment. (There is no sales ratio study for agricultural and industrial property.) Equalization occurs on an entire class of property, not on an individual property. Also, equalization occurs on an assessing jurisdiction basis, not on a statewide basis. Equalization is important because it helps maintain equitable assessments among classes of property and among assessing jurisdictions. This contributes to a more fair distribution of state aid, such as aid to schools. It also helps to equally distribute the total tax burden within the area.
All batteries perform slightly different. Therefore, throughout the day all the batteries will have a slightly different amount of energy in them. If this is not corrected, they will eventually become too far out of balance. This will lead to the lower battteries going into deep discharge and the high batteries being over charged. To overcome this issue, a process called equalization is performed. This is done during the overnight charging process. It involves removing energy from the high batteries and providing extra energy to the low batteries so the batteries all become level again.
Applying final equalization to your project helps balance frequencies and it give your tracks clarity and definition. Often times a recording mix needs a little assistance in some frequency ranges, and equalization, i.e. tonal adjustment, can help. Good equalization can add sparkle to the top end, definition to the low end, and presence in the middle. In addition, it is often necessary to make slight tonal changes to keep sonic continuity from song to song in a CD, especially if the songs were mixed at different times or in different studios.
