1. 1. Except as provided in subsection 4 of this section, the board shall meet on the third Monday in May, annually, and remain in continuous session for at least three hours of each day, except Saturday, Sunday and holidays, for four weeks.
2. 2. The board may subpoena witnesses and order the production of books and papers, and any member may administer oaths, in relation to any matter within its jurisdiction.
3. 3. The board shall hear and determine all appeals summarily, and keep a record of its proceedings, which shall remain in the assessment division.
4. 4. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after May thirty-first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the city.

(L. 1945 p. 1859 § 12, A.L. 1971 H.B. 443 & 585, A.L. 1983 S.B. 63, et al.)