The city council is hereby constituted a board of equalization for the equalization of license rates. The board shall have the authority to examine license fee information, to hear complaints of persons aggrieved by their license assessments, and to make corrections of any assessments found to be illegal, unequal or unjust. Any corrections made by said board shall be entered in a record of license abatements and the members of the board shall approve the entries before the city may adjust the accounts. The board shall meet as needed which shall ordinarily be during regular city council meetings. All complaints made before January 1 of each year must be presented to the board prior to January 31 or be forever barred, and all complaints made subsequent to January 1 must be presented to the board within thirty (30) days of the date of assessment. (Ord. 2014-38, 12-2-2014)