A. Authority Of City Council: The city council hereby constitutes the board of license equalization for the equalization of license rates. The board shall have authority to examine the assessments made by the license official, hear complaints of aggrieved parties, and make changes in any assessments the city council concludes to be illegal, unequal or unjust.
B. Corrections Documented: Corrections made by the city council shall be entered in detail in the record of license assessment kept by the license official, and the city council shall approve in writing such entries before the license official shall adjust the accounts. (1999 Code)