The City Council constitutes a Board of Equalization for the equalization of license rates. The board shall have the authority to examine the assessment rolls, to hear complaints of persons, firms or corporations aggrieved by their license assessments, and to make corrections of any such assessments deemed to be illegal, unequal or unjust; provided, however, that any corrections made by the board shall be entered in detail in a record of license abatements and the members of the board shall approve the entries in writing before the accounts are adjusted. The board shall meet at the call of the mayor to hear any complaints and authorize any adjustments which it may deem proper in the assessments made by the city. All complaints pertaining to licenses due on January 1 must be presented to the board prior to March 1, and all complaints pertaining to licenses due at any other time must be presented to the board within sixty (60) days from the date such licenses are due. All complaints not presented before such deadlines shall be barred. (Ord. 91-07)