42-13252. Scope of equalization
A. If the department finds that inequalities exist between or within counties or between or within classes or classifications, the department may equalize them so that all property that is subject to taxation is listed on the rolls at its full cash value.
B. The department shall not issue an equalization order or directive except as provided by this article.
C. The department may equalize valuations of property:
1. Between or within counties.
2. Between any designated areas authorized under the guidelines established by the department.
3. Between or within the statutory classes of property established by chapter 12, article 1 of this title or the standard use classifications of property established by the department including between or within counties or between any designated area authorized under the guidelines established by the department.
D. The equalization may be based on a deviation from the standard median or on a deviation from the coefficient of dispersion, as prescribed by law.