Sec. 9.9. Duties and functions of board of review.
For the purpose of reviewing and correcting assessments upon theassessment roll of the City, the Board of Review shall have the same powers and perform like duties, in all respects, as are conferred upon and required of Boards of Review in townships by the general tax laws of the State, except as otherwise provided in this Charter. It shall hear the complaints of all persons considering themselves aggrieved by assessments, and, if it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the Board shall correct the roll in such manner as it deems just. In all cases, the roll shall be reviewed according to the facts existing on the tax day of the year to which they apply and no change of the status of any property after said day shall be considered by the Board in making its decisions. Except as otherwise provided by statute, no person, other than the Board of Review, shall make or authorize any change upon, or additions or corrections to the assessment roll. It shall be the duty of the Assessor to keep a permanent record of all proceedings and to enter therein all resolutions and decisions of the Board.
State Law References: Actions of board of review, MCL 211.29 et seq., MCL 211.107.