What process is involved in equalization at the county level in Michigan?

The process of equalization at the county level in Michigan primarily involves assessment roll examinations and adjustments. Equalization is crucial for ensuring that properties within a county are assessed fairly and uniformly, reflecting their true market value. This helps to maintain equity in property taxation among residents.

During this process, the county equalization department reviews the assessment rolls submitted by local assessing jurisdictions. They examine the assessed values to determine if they are consistent across different areas and categories of property. If disparities are found, adjustments are made to bring the assessed values in line with the overall market conditions and standards set by the state.

This systematic examination and adjustment process is essential for upholding the principle of fairness in taxation, allowing for more accurate allocation of the property tax burden among property owners. As a result, option B is the correct choice as it directly relates to the core function of the equalization process in Michigan's property tax administration.