§ 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.