The purpose of the Board of Review is to hear property assessment appeals. The Board meets each year in March on the second Monday and the following Thursday. The Board will hear and consider appeals from property owners in person or by mail. If the person or property has been wrongfully assessed or omitted from the tax roll, the Board has the authority to correct the tax roll. Members of the Board of Review must be electors of the City, residents for not less than two years, and must own property assessed for taxes in the City.

Three board members are appointed for 3-year terms by the Mayor with the approval of the City Council. One member is appointed in January of each year. No officers or employees of the City may serve on the Board of Review.