13. An assessor who makes an equilibration shall strive to enter on the roll that he is preparing the actual value of the units of assessment defined in Division II of Chapter V of the Act.
The median proportion of a roll resulting from an equilibration shall be not less than 95% or more than 105%.
M.O. 94-09-01, s. 13; M.O. 2010-07-20, s. 4.