To equalize the assessments as provided by title 63, Idaho Code.
Idaho Code § 31-812
[(31-812) R.S., sec. 1759; R.C., sec. 1917l, as added by 1913, ch. 143, sec. 2, p. 507; reen. C.L., sec. 1917l; C.S., sec. 3427; I.C.A., sec. 30-718; am. 1989, ch. 73, sec. 8, p. 122.]