§ 18-5.4  SAME — DUTIES.
   (a)   The Board shall examine and review the assessment roll for the current year and may on its own motion, or on sufficient cause being shown by any person on application, add to said assessment roll any names of persons or property which should be added thereto, strike therefrom any names or property which in its judgment should be stricken, correct all errors in the names or descriptions of property, correct any assessment in any such manner as in its judgment shall make the assessed valuation relatively just and equal, and shall do whatever else may be necessary to make said roll comply with the general property tax laws of the State of Michigan. To that end said Board may examine under oath the person making such application, or any other person touching the matter of the valuation of the property. Any resident or nonresident property owner is authorized to file his or her protest before the Board of Review by notarized letter without a personal appearance by the owner or his or her agent. A statement notifying taxpayers of this option shall be included in every assessment notice and on any notice or publication of the meeting of the Board of Review.
   (b)   The roll shall be reviewed according to the facts existing on the tax day established by State law. The Board shall not add to the roll any property not subject to taxation on the tax day nor shall it remove from the roll any property subject to taxation on said day regardless of any change in the taxable status of the property since said day.
   (c)   The assessment roll prepared by the City Assessor shall stand approved and adopted as the act of the Board of Review, except as changed by a vote of the majority of the members of the Board.
   (d)   A majority of the Board of Review appointed shall constitute a quorum for the transaction of business. If for any reason a quorum does not assemble during the days mentioned, the assessment roll as prepared by the City Assessor shall stand as the assessment roll of the City.
   (e)   Whenever the valuation of any real or personal property has been increased by the Board of Review, the Clerk shall at once notify the person whose assessment has been increased of such increase and that if he objects thereto may appeal before the Board at a subsequent sitting named in the notice and show cause, under oath, why such increase should not be made. Such notice of increase shall be given at least twenty-four (24) hours before the final meeting of the Board.
   (f)   After the Board shall have completed the review of the assessment roll it shall attach its certificate thereto that it has been reviewed and approved by the Board of Review and that it is the assessment roll for the City of Flint in the year in which it has been approved. Such certificate shall be signed by the Chairman and the City Clerk and may be in the following form:
   The Board of Review of the City of Flint certifies that the foregoing roll is the Assessment Roll of the City of Flint for the year 20    as approved by said Board.
Dated:         Signed:                                  
               City Clerk
   (g)   Upon completion of the roll and its endorsement in the manner aforesaid it shall be conclusively presumed by all Courts and tribunals to be valid. The omission of the endorsement shall not affect the validity of the roll.
(Ord. 2538, passed 12-22-1975; Ord. 2969, passed 9-9-1985)