Why is uniformity/equalization so important?
Since ad valorem taxes (property taxes) are based on value, it is important to have all property valued periodically on a uniform basis, using a modern system of valuation.  Since market value appraisals become the foundation for assessments, equalized values create equalized and uniform taxes.  Equalization also creates a better tax climate in the community since each taxpayer is paying only his or her fair share.