Board of review must report on property tax appeals and errors

Upon completion of its review of the property tax appeals for the current year, the board shall compile and submit to the mayor and the council, and shall file with the director for the use of the public, a copy of a report covering such features of its work as, in the opinion of the board, will be useful in attaining the objectives set forth in this chapter. In this report, the board shall additionally note instances in which, in the opinion of the board, the director in the application of the methods selected by him, erred as to a particular property or particular properties not brought before the board by any appeal, whether the error is deemed to have been by way of underassessment or over-assessment. Before commencing this phase of its work, the board shall publish, during the first week of September, a notice specifying a period of at least ten days within which complaints may be filed by any taxpayer. Each complaint shall be in writing, shall identify the particular property involved, shall state the valuation claimed by the taxpayer and the grounds of objections to the assessment, and shall be filed with the director who shall transmit the same to the board. Not earlier than one week after the close of the period allowed for filing complaints, the board shall hear the same, after first giving reasonable notice of the hearing to all interested taxpayers and the director. Like notice and hearing shall be given in order for the board to include in its report any other property not brought before it by an appeal. The board may proceed by districts designated by their tax map designation, and may from time to time publish the notice above provided for as the work proceeds by districts. (Ord. 1076 § 3 (part), 1980: prior code § 6-1.97(d))