890.01  TAX DAY.
   (a)   In the year 1950 and each year thereafter, December 31 shall be the tax day in the City. The taxable status of persons and real and personal property shall be determined as of the tax day.
   (b)   In the year 1950 and each year thereafter, the City Assessor shall, on or before the first Monday in March, make and complete the assessment roll.
   (c)   In the year 1950 and each year thereafter, as provided in Section 1210(b)of the City Charter, the Board of Review shall meet in the Council Chambers for the purpose of reviewing and correcting the assessment roll of the City. The review of assessments shall be completed on or before the first Monday of April.
   (d)   This section is adopted pursuant to the provisions of the General Property Tax Act as last amended by Act 285 of the Public Acts of 1949, as amended, which amendment authorizes such changes in the making, completing and reviewing of the assessment roll as are herein made, any provision of the City Charter to the contrary notwithstanding.