When a wizard casts Lower Resistance upon a target creature, he lower's the Magic Resistance of the creature by 10% + 1% per level of the wizard.
Effects
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“ | Lower Resistance When cast upon a target creature, this spell will lower the Magic Resistance of this creature by 10% + 1% per level of the caster. There is no Saving Throw and the target's Magic Resistance, if any, does not affect this spell. For example, if a creature has 60% Magic Resistance and this spell is cast on it by a 15th-level Mage, then the target's Magic Resistance would be lowered by 25% automatically. This effect is cumulative for each casting of this spell: If Lower Resistance was cast upon the same creature again, the creature's Magic Resistance would be 60% - 25% (initial casting) - 25% (current casting) which would leave the creature with 10% Magic Resistance. This spell will last until its duration expires and cannot be dispelled, even by Dispel Magic. | ” |
Gameplay
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In some cases (like when facing dragons) lower level parties are actually better off using Magic Resistance (Spell), a priest spell, on enemies. Likewise, it allows no saving throw and actually sets MR to (caster level)*2%. Thus a level 12 cleric will set the dragon's MR to 24%, while a wizard of the same level will lower its MR by -22%. Now, if that dragon has 60% MR it's obvious that 24%<(60%-22%) and thus Magic Resistance is the clear winner.