The Equalization Department's function is to measure and determine if the average level of assessment in each of the seven property classifications (Agricultural, Commercial, Industrial, Residential, Developmental, Timber Cutover and Personal property) is at the constitutionally required level of 50 percent by conducting appraisal and sales studies of these property classifications. The department will analyze an estimated 4000 sales and conduct an average of 1550 physical inspections while performing these studies. At the completion of this work, if the level of assessment differs from 50 percent of true cash value, an adjustment factor is calculated to correct the assessment level.