The purpose of the Board of Review is to hear the public’s protest of their property taxes.

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 by statue conferred upon and required of Boards of Review in townships, except as otherwise provided in a City 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 said day shall be considered by the Board in making its decisions.

Except as otherwise provided by statue, no person other than the Board of Review shall make or authorize any change upon or additions or corrections to the assessment roll.

It shall be the duty of the Assessor to keep a permanent record of all proceedings and to enter therein all resolutions and decisions of the Board, and to make all corrections to the roll as ordered by the Board.