(A) The City Council sits as a Board of Equalization for the purpose of hearing an appeal from a determination of the assessor, or it may delegate this authority to one (1) or more boards appointed by it. An appointed board may be composed of not less than three (3) persons, who may be members of the City Council and residents. The City Council shall by ordinance establish the qualifications for membership.
(B) The Board of Equalization is governed in its proceedings by rules adopted by ordinance that are consistent with general rules of administrative procedure. The board may alter an assessment of a lot only pursuant to an appeal filed as to the particular lot.
(Am. Ord. No. 2003-05, passed 5-6-03)