The Board of Review shall convene in its first session on the Tuesday following the first Monday in March of each year, at such time of day and place as shall be designated by the Council, and shall remain in session for at least eight (8) hours for the purpose of reviewing and correcting the roll. If necessary, said Board, on its own motion or on sufficient cause being shown by any person, shall add to said roll the names of persons, the value of personal property, and the description and value of real property liable to assessment in said City, omitted from such assessment roll, and in the assessment and valuation of the property thereon, and they shall cause to be done whatever else may be necessary to make said roll comply with the provision of this Charter.
In each case in which the assessed value of any property is increased over the amount shown on the assessment roll prepared by the Assessor, when any property is added to such roll by the Board or when the Board has resolved to consider at its second session such increasing of an assessment or the adding of any property to such roll, the Assessor shall give notice thereof to the owners as shown by said roll, by first class letter mailed not later than the day following the end of the first session of the Board; and he shall file with the Board sworn certification to such effect. Such notice shall state the date, time, place and purpose of the second session of the Board. The failure to give any such notice, or of the owner to receive it, shall not invalidate any assessment roll or assessment thereon.
The Board of Review shall convene in its second session on the second Monday in March of each year, at such time of day and place as shall be designated by the Council, and shall continue in session until all interested persons have had an opportunity to be heard, but in no case for less than eight (8) hours. At the end of the second session, the Board may not increase any assessment or add any property to the rolls except in those cases in which the Board resolved at its first session to consider such increase or addition at its second session.