The Board of Review shall convene in its first session on the second Monday in March of each year at such time of day and place as shall be designated by the Commission and shall remain in session for at least eight hours for the purpose of considering and correcting the roll. In each case in which the assessed value of any property is increased over the amount shown on the assessment roll as prepared by the Assessor or any property is added to the roll by the Board, or the Board has resolved to consider at its second session the increasing of an assessment or the adding of any property to the roll, the Assessor shall give notice thereof to the owners as shown by such roll by first class letter mailed not later than the day following the end of the first session of the Board. Such notice shall state the date, time, place and purpose of the second session of the Board. The failure to give any such notice or of the owner to receive it shall not invalidate any assessment roll or assessment thereon.
The Board of Review shall convene in its second session on the fourth Monday in March of each year at such time of day and place as shall be designated by the Commission and shall continue in session until all interested persons have had an opportunity to be heard, but in no case for less than six hours. At the second session, the Board may not increase any assessment except in those cases in which the Board resolved in its first session to consider such increase or addition at its second session.
Statutory reference:
Provision for meeting of board of review mandatory, see M.C.L.A. § 117.3(i)