(A) The Board of Review shall meet the third Monday in February in each year in the Council room in the City Hall at 9:00 a.m. Notice shall be given by the Clerk not less than two weeks prior to the time of the meeting by publishing a notice thereof in one or more newspapers of the city. The City Assessor shall submit the general assessment roll to the Board at the opening of the meeting. The Mayor shall be Chairperson of the Board and the City Clerk, Clerk of the Board. In the absence of the Mayor or City Clerk, the members of the Board shall elect a temporary Chairperson and Clerk from their number. The Board shall continue in session at least six days successively and as much longer as may be necessary to complete the review. The Board shall remain in session not less than six hours each day until its review is completed. Any person may appear and examine the assessment roll and may show cause why any valuation shall be changed. Except as hereinafter provided, the determination of the Board shall be final.
(B) The Board may, under oath, examine any person relative to any matter affecting the assessment charged against him or her. The Chairperson, or any member of the Board, may administer oaths. The Board shall keep a record of the proceedings. The record shall show all changes in the assessment roll, and the amounts added or deducted from the total valuation. The record of proceedings shall be deposited with the Clerk. The decision of the majority of the members of the Board shall govern any question. The Board shall have the same power and perform the same duties as boards of review of townships in reviewing and correcting assessments made by supervisors of townships, except as this subchapter otherwise provides. The Board shall notify each person complaining of the assessment against him or her of its determination in connection therewith. Upon the completion of the review, revision and correction of the general assessment roll by the Board, the members shall subscribe their names to the roll and, on the first Tuesday next following the first Monday in March each year, shall deliver it to the Council.
(Prior Code, § 2-43)