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~ BOARD OF APPEAL AND EQUALIZATION <br />The board shall meet at the office of the clerk to review the assessment and <br />classification of property in the town or city. No changes in valuation or classification <br />which are intended to correct errors in judgement by the county assessor may be made <br />by the county assessor after the board has adjourned in those cities or towns that hold a <br />local board of review; however, corrections of errors that are merely clerical in nature or <br />~` changes that extend homestead treatment to property are permitted after adjournment <br />~ until the tax extension date for that assessment year. The changes must be fully <br />documented and maintained in the assessor's office and must be available for review by <br />any person. A copy of the changes made during this period in those cities or towns that <br />hold a local board of review must be sent the county board no later than December 31 of <br />the assessment year. <br />(b) The board shall determine whether the taxable property in the town or city has been <br />~, properly placed on the list and properly valued by the assessor. If real or personal <br />property has been omitted, the board shall place it on the list with its market value, and <br />.._ ~ correct the assessment so that each tract or lot of real property, and each article, parcel, <br />~` or class of personal property, is entered on the assessment list at its market value. No <br />assessment of the property of any person may be raised unless the person has been duly <br />notified of the intent of the board to do so. On application of any person feeling <br />`? aggrieved, the board shall review the assessment or classification, or both, and correct it <br />~~ as appears just. The board may not make an individual market value adjustment or <br />classification change that would benefit the property if the owner or other person <br />having control over the property has refused the assessor access to inspect the <br />.,,,,, property and the interior of any buildings or structures as provided in section ~ =~ <br />273.20. <br />