§ 5.23. Duties of the board of equalization.

The board of equalization shall, at its first meeting, elect a chairman from its membership and determine its rules of procedure. It shall then be the duty of the board to:

(a)

Examine and, if necessary, revise the assessments as presented by the city tax assessor-collector, to the end that all property within the city shall be assessed as fairly and uniformly as possible;

(b)

Hold as many hearings as may be necessary to hear and determine the complaint of any persons in relation to the assessment roll;

(c)

Make such adjustments in the assessment roll as it may determine to be necessary.

Whenever the board of equalization shall find its duty to raise the value of any property appearing on the lists or books of the assessor-collector, it shall, after having examined such lists and books and corrected all errors appearing therein, adjourn to a day not less than ten nor more than fifteen days from the date of adjournment and shall cause the tax assessor-collector to give written notice to the owner of said property or to the person rendering same, of the time to which the board has adjourned, and that such owner or person rendering said property may at that time appear and show cause why the value of said property should not be raised. Such notice may be served by depositing the same, properly addressed and postage paid, in the U.S. Government Post Office at Waxahachie, Texas.