The Board of Review is a statutorily-required local board. By our ordinance, it consists of citizen members. It is a quasi-judicial (court-like) body empowered with three primary duties:
The Board of Review can adjust assessments when they have been proven incorrect by sworn oral testimony.
The Board of Review can correct errors or omissions in the descriptions or computations found on the assessment roll.
The Board of Review can check the assessment roll for omitted property and double assessments.