The board of review shall meet in two sessions in each year at such place as shall be designated by the council. The first session of the board shall convene on the first Monday in March of each year and shall continue in session for three days and 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 secretary of the board shall give notice to the owners thereof according to the last assessment roll of the city by first class mail placed in the post office not later than midnight of the last day of the first session. The second session of the board shall convene on the third Monday of March of each year and shall continue in session for one day and as much longer as may be necessary. The board shall remain in session during such hours as the council may designate.
The board of review may examine under oath any person appearing before it respecting the assessment of property on the assessment roll. Any member of the board may administer the oath.