§ 9.4. Board of Review.

A board of review consisting of three (3) members, shall be appointed and serve according to law. Compensation of the board of review shall be determined by the city commission.

The board of review shall convene at such times provided by law and at such place as designated by the city commission. Notice of the meeting of the board of review shall be given in accordance with law.

At its first meeting each year, the board of review shall elect one of its members as chairperson. The assessor shall be secretary of the board and shall attend all meetings with the privilege of participating and commenting, but without the right to vote upon any decision of the board. It shall be the duty of the secretary to keep a permanent record of all proceedings and to record all resolutions and decisions of the board. A majority of the members of the board shall constitute a quorum. The members of the board shall take the oath of office which shall be filed with the city clerk. For the purpose of reviewing and correcting assessments, the board of review shall have all powers granted by law. It shall hear the complaint 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 shall deem just. No change of status of any property may be made after final consideration by the board unless otherwise directed by a court or tribunal of competent jurisdiction.