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• • Sec.19.97 or not previously allowed or disallowed by the director and to increase or lower any assessment. (c) The board shall base its decision on the evidence before it, and, as provided in section 19.19, the assessment made by the director shall be deemed prima facie correct.Assessments for the same year upon other similar property situated in the County shall be received in evidence upon the hearing.In increasing or lowering any real property assessment, the buatd shall be governed by this chapter, The board shall file with the director its decision in writing on each appeal decided by it, and.a certilied copy thereof shall be furnished by the director forthwith to the taxpayer concerned by delivery thereof to him,or by mailing the copy addressed to his last known place of residence or business. (d) Upon completion of its review of the property tax appeals for the cunrcnt year,the board shall compile and submit to the mayor and the council, and shall file with the director for the use of the public,a copy of a report covering such features of its work as,in the opinion of the board, will be useful in attaining the objectives set forth in this chapter.In this report the board shall additionally note instances in which, in the opinion of the board,the director,in the application of the methods selected by him,erred as to a particular property or particular properties not brought before the board by any appeal,whether the error is deemed to have been by way of underassessment or overassessment. Before commencing this phase of its work the board shall publish,during the first week of September a notice specifying a period of at least ten days within which complaints may be filed by any taxpayer.Earls 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 board. Not earlier than one week after the close of the period • ;I allowed for filing complaints, the board shall hear the same, after first giving reasonable notice of the hearing to all interested taxpayers and the direcwr. Like notice and hearing shall be given in order for the board to include in its report any other property not brought before it by an appeal, The board may proceed by districts designated by their tax map designation,and may from time to time publish the notice above provided , for as work proceeds by districts. • (c) The director,in the making of assessments for the succeeding year,shall give due consideration to the report of the board made pursuant to subsection(d). 525 • • • 919