The City Council is constituted as a Board of Equalization for the equalization of license rates. The Board shall have authority to examine the assessment rolls, to hear complaints of persons, firms or corporations aggrieved by their license fees and taxes and to make corrections of any such assessment deemed to be illegal, unequal or unjust; provided, however, that any correction made by the Board shall be entered in detail in a record of license tax abatements and members of the Board shall approve in writing the entries before the City Clerk is authorized to make the approved adjustments in the assessment rolls. The Board shall meet at the call of the Mayor to hear any complaints and authorize any adjustments which it may deem necessary in the amount of assessment made by the License Clerk. All complaints pertaining to license fees and taxes due on the first day of October must be presented to the Board of Equalization prior to the first day of December and all complaints pertaining to licenses due at any other time must be presented to the Board within sixty (60) days from the date such licenses are due. All complaints not presented prior to the established deadline shall not be considered. (Prior code § 11-01-017)