§ 1408. Hearing of complaints. 1. At the time and place and during the
hours specified in the notice given pursuant to section fourteen hundred
six of this chapter, the board of review shall meet to hear complaints
relating to assessments brought before it. The board of trustees and
assessors, or a committee of such board constituting at least a majority
thereof and the assessors or a board of assessment review constituted
pursuant to section five hundred twenty-three of this chapter, or as
provided by subdivision five of section fifteen hundred thirty-seven of
this chapter, if applicable, shall constitute the board of review.

2. Complaints with respect to assessments shall be filed with the
village clerk on or before the day of the meeting of the board of review
on the form prescribed by the commissioner pursuant to subdivision three
of section five hundred twenty-four of this chapter.

3. The board of review shall have the same powers and duties in
relation to the hearing and determining of complaints as are exercised
and performed by a board of review in a town pursuant to section five
hundred twelve of this chapter; provided, however, that the hearings
shall not be adjourned beyond the fifteenth day of the following month.