Board of Review

City Charter, SECTION 10.7 BOARD OF REVIEW.

(a) A Board of Review is hereby created, composed of three freeholders of the City who have the qualification of holding elective City office as set forth in Section 6.1 (a) of this Charter and who during their term of office, shall not be City officers or employees or be nominees or candidates for elective City office. The appointment of members of such board shall be based upon their knowledge and experience in property valuation.

(b) The members of the Board of Review shall be appointed by the Council, according to Section 5.2 of this Charter, and may be removed for reasons of nonfeasance or misfeasance by the vote of five members of the Council. One member shall be appointed in the month of December of each year, for a term of three years, commencing on the following January first. The Council shall fix the compensation of the members of the board.

(c) The board shall, annually, on the first day of its meeting, elect one of its members chairman for the ensuing year. The Assessor shall be the Clerk of the board, and shall be entitled to be heard at the sessions, but shall have no vote on any proposition or question. A majority of the members of the board shall constitute a quorum.

SECTION 10.8 DUTIES AND FUNCTIONS OF THE BOARD OF REVIEW.

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 conferred by law upon and required of boards of reviews in Townships, 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 and no change in the status of any property after that day shall be considered by the Board in making its decisions. Except as otherwise provided by law no person other than the Board of Review, shall make or authorize any change upon, or addition or corrections to, the assessment roll. It shall be the duty of the Assessor to keep a permanent record of all proceedings of the Board and to enter therein all resolutions and decisions of the Board.

SECTION 10.9 MEETING OF BOARD OF REVIEW.

The Board of Review shall meet in two sessions each year at such place as shall be designated by the Council. The first session of the Board shall convene on the first Tuesday after the first Monday in March of each year and shall be in session for one day and continue as much longer as may be necessary for the purpose of considering and correcting the roll. In each case where the assessed value is increased or any property added to the rolls by the Board, the Secretary of the Board, forthwith, shall give notice to the owners thereof according to the last assessment roll of the City by first class mail placed in the post office not later than midnight of the Thursday following the first meeting of the Board. The second session of the board shall convene on the second Monday of March of each year and shall continue in session or two days and as much longer as may be necessary. The Board shall remain in session during such hours as the Council may designate.

The Board of Review may examine under oath all persons appearing before it, respecting the assessment of property on the assessment roll. Any member of the board may administer the oath.

SECTION 10.10 NOTICE OF MEETING.

Notice of the time and place of the annual meetings of the Board of Review shall be published by the Assessor not less than two weeks prior to each session of the Board.

SECTION 10.11 ENDORSEMENT OF ROLL – VALIDITY.

After the Board shall have completed its review of the assessment roll, a majority of its members shall immediately endorse thereon and sign a statement to the effect that the same is the assessment roll of the City for the year in which it has been prepared. The omission of such endorsement shall not affect the validity of such roll. Upon the completion of said roll and from and after midnight following the last day of the meeting of the Board of Review, the same shall be the assessment roll of the City for County, School and City Taxes and for any other taxes on real or personal property that may be authorized by law and shall be conclusively presumed by all courts and tribunals to be valid and shall not be set aside except for causes set forth in the general laws of the state.