The Board of Review consists of five members appointed by the Mayor, subject to the confirmation of City Council. The Board convenes in March of each year, and meets in a City conference room for a period of time set by statute and/or City Council resolution. The members of the Board of Review serve a five year term and shall be appointed on the basis of their knowledge and experience in property valuation. The term is for five years.
The Board shall hear all complaints of all persons considering themselves aggrieved by assessments, and in its discretion has the authority to make adjustments to the individual tax assessments. A notice of the time and place of the meeting of the Board of Review will be published by the Assessor, who acts as clerk of the Board, at least a week prior to the first meeting.