Section 729. Definitions

When used in this title:
    1.  "Assessed  valuation"  or "assessed value" means the determination
  made by assessors or the board of assessment review of the valuation  of
  real property, including the valuation of exempt real property.
    2.  "Excessive  assessment"  or an assessment which is excessive shall
  mean and include:
    (a) an entry on an assessment roll of the assessed valuation  of  real
  property which exceeds the full value of such real property; or
    (b)  an  entry on an assessment roll of the taxable assessed valuation
  of real property which is excessive because the real property failed  to
  receive  all  or  a  portion  of  a  partial exemption to which the real
  property or owner thereof is entitled pursuant to  the  law  authorizing
  the partial exemption.
    3.  "Taxable assessed valuation" or "taxable assessed value" means the
  assessed valuation of real property less partial exemptions.
    3-a. "Tax district"  means  a  county,  city,  town,  village,  school
  district  or  special district by or on behalf of which a tax or special
  ad valorem levy is imposed.
    4. "Unequal assessment" or an assessment which is unequal  shall  mean
  and include:
    (a)  an  entry on an assessment roll of the assessed valuation of real
  property improved by a one, two or three  family  residential  structure
  which  is  made  at  a  higher  proportion  of  full value than assessed
  valuation of other residential real property on the same roll; or
    (b) an entry on an assessment roll of the assessed valuation  of  real
  property  which  is  made  at a higher proportion of full value than the
  assessed valuation of all real property on the same roll.