The complaints are for the purpose of assisting the Boards in making additional notes in their reports to the Mayor and the City Council concerning instances which, in the opinion of the Boards, the budget and fiscal services director did not use proper methods in assessing properties. Since this session is not for appealing assessments but only for receiving complaints, the Boards cannot change any assessment during the process.

Each complaint shall be in writing, shall identify the particular property involved, shall state the valuation claimed by the taxpayer and the grounds of objection to the assessment, and shall be filed with the director who shall transmit the same to the appropriate board.