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Board of Review Application

  1. Board of Review Application
  2. MEETING DATES: Various dates in March, July, and December.
  3. APPOINTMENT: The Board of Review shall be composed of the Mayor and four members appointed by the Council who shall be taxpaying electors of the City who have resided in and owned land in the City for a period of at least two years. The term of each member shall be two years.
  4. PURPOSE: The first session of the board shall convene on the first Monday in March of each year and shall continue in session for three days and 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 shall give notice to the owners thereof according to the last assessment roll. The second session of the board shall convene on the third Monday of March of each year and shall continue in session for one day and as much longer as may be necessary. There are additional dates in July and December for further review of the roll. The Board of Review may examine under oath any person appearing before it respecting the assessment of property on the assessment roll. Any member of the board may administer under oath. A majority of the members of the board shall constitute a quorum. The members of said board shall take the constitutional oath of office which shall be filed with the Clerk. For the purpose of reviewing and correcting assessments, the Board of Review shall have the same powers and perform like duties in all respects as are by the general tax law conferred upon and required of Boards of Review in townships, in reviewing assessments in townships for townships, state, and county taxes. 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 a manner as it shall deem just. In all cases, the assessment roll shall be reviewed according to the facts existing on the tax day and no change of the status of any property after said day shall be considered by the board in making its decision. Except as otherwise provided by state law, no person other than the Board of Review shall make or authorize any change upon or additions or corrections to the assessment roll.
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