[HISTORY: Adopted by the City Council of the City of Bridgman 3-17-2008 by Ord. No. 171. Amendments noted where applicable.]
The Board of Review shall be composed of three property owners who are qualified and registered electors of the City, who during their term of office shall not be City officers or employees or be nominees of candidates for any elective City office. The filing by a member of the Board of Review of a petition for an elective City office or the filing of a consent thereto shall constitute a resignation from the Board of Review.
Board of Review members shall serve terms of three years. One new member of the Board of Review shall be appointed by the Council each year during the month of January. The City Council shall fix compensation for the Board of Review.
A. 
Each March, the Board of Review shall meet and select its own Chairman for the ensuing year at the Organizational Meeting. The City Assessor shall be the Secretary of the Board and shall be entitled to be heard at its sessions. The City Assessor shall not be a member of the Board. A majority of the members of the Board shall constitute a quorum. In each case where the assessed value of any property is increased or any property is added to the roll by the Board, the Assessor shall give notice thereof to the owners as shown by such roll by letter mailed first class not later than the day following the end of the first session of the Board. Such notice shall state the date, time, place and purpose of the second session of the Board. The failure to give any such notice or of the owner to receive it shall not invalidate any assessment roll or assessment thereon.
B. 
The Board of Review shall meet on the second Monday in March. The first meeting of the Board of Review shall start not earlier than 9:00 a.m. and not later than 3:00 p.m. and last for not less than six hours. The Board of Review shall also meet for not less than six hours during the remainder of that week. The Board of Review shall schedule a final meeting after the Board of Review makes a change in the assessed value or tentative taxable value of property, adds property to the assessment roll, or exempts personal property under MCLA § 211.9m, 211.9n or 211.9o and removes it from the assessment roll. The Board of Review shall hold at least three hours of its required sessions for review of assessment rolls during the week of the second Monday in March after 6:00 p.m. The Board of Review shall meet a total of at least 12 hours during the week beginning the second Monday in March to hear protests.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The City Council may appoint up to two alternate members to the Board of Review pursuant to the provisions of state law relative to the appointment of alternate Board of Review members for townships.
Notice of the time and place of the sessions of the Board of Review shall be published by the Clerk once each week for three consecutive weeks immediately prior to the second session of the Board.
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 the general tax laws conferred upon and required of boards of review in townships. The Board of Review shall hear 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 a 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 of the status of any property after said day shall be considered by the Board of Review in making its decisions. Except as otherwise provided by statute, 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.
After the Board of Review has completed its first assessment roll, and not later than the first Monday in April, the majority of its members shall endorse thereon and sign a statement to the effect that the same is the assessment roll of the City for the year in which it has been prepared. The omission of such endorsement shall not affect the validity of such roll.
Within three days after the Council has adopted the budget for the ensuing year, the City Treasurer shall certify the total amount which the Council determines shall be raised by the general tax. The Treasurer shall certify all amounts of current or delinquent special assessments and all other amounts which the Council requires to be assessed, reassessed, or charged upon any property or against any person.
After the Board of Review has completed its review of the assessment roll, the City Treasurer shall prepare a copy of the assessment roll to be known as the "City Tax Roll." Upon receiving certification of the several amounts to be raised, as provided in tax roll, the Treasurer shall spread upon said tax roll the several amounts to be assessed, reassessed, or charged against persons or property. The Treasurer shall spread the amounts of the general City tax according to and in proportion to the several valuations set forth in said assessment roll. To avoid fractions in computation on any tax roll, the Treasurer may add to the amount of the several taxes to be raised not more than the amount prescribed by statute. Any excess created thereby on any tax roll shall belong to the City.