The Board of Review is a three-member board comprised of township residents appointed by the Board of Trustees. The Board of Review receives the assessment roll as prepared by the Assessor and reviews it to ensure it is complete, accurate, and uniform. In addition, they have various authorities to make changes to ensure assessments are lawfully set. The Board of Review meets each March to hear taxpayer appeals regarding values, classification, transfer of ownership, and exemptions. They also meet in July and December to hear exemption appeals and to make qualified error corrections to the assessment roll (no taxpayer value appeals in July/December).