(a) The Board of Review shall meet in two sessions in each year at such place as shall be designated by the Council.
(1) The first session of the Board shall convene on the first Monday in March of each year and shall be in session for two (2) days and continue in session as much longer as may be necessary for the purpose of considering and correcting the roll. In each case where the assessed value is increased or any property added to the rolls by the Board, the Assessor shall, forthwith, give notice to the owners thereof according to the last assessment roll of the City by first class mail not later than midnight of the Thursday following the first meeting of the Board, stating further the date, time, place and purpose of the said second session.
(2) The second session of the Board shall convene on the second Monday in March of each year and shall continue in session for not less than six (6) hours on each day and continue as much longer as may be necessary to consider any protest filed by any property owner or his/ her agent either in writing or in person.
(b) No assessment shall be changed in any way at any session of the Board except by a motion regularly made and adopted by a majority of the members of said Board, which motion shall state the amount at which the assessment is fixed as reviewed by the Board. Each day's proceedings of said Board shall be read, approved and signed by the Chairperson thereof.
(c) At the conclusion of the review of said rolls, and prior to the first Monday in April following, said Board shall prepare a signed statement showing the final amended amount in gross of the assessed valuations of the real and personal property made by the Board.