(a) For the purpose of revising and correcting assessments, the Board of Review shall have the same powers and perform like duties, in all respects, as are by law conferred upon and required of boards of review in townships, except as otherwise provided in this chapter.
(b) At the time and in the manner provided in Section 254.05, the Board shall hear the complaints of all persons considering themselves aggrieved by assessments. If it appears that any person or property has been wrongfully assessed or omitted from the assessment roll, the Board shall correct the roll in such manner as it deems just.
(c) Except as otherwise provided by law, no person, other than a member of the Board, shall make any change upon, or addition or correction to, the assessment roll.
(d) The City Assessor shall keep a permanent record of all proceedings of the Board and enter therein all resolutions and decisions of the Board. Such record shall be filed with the City Clerk on or before October 1 following the meeting of the Board.
(1979 Code Sec. 2.50.040)