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A. The city council of West Point City is hereby constituted as the board of equalization for the equalization of licensing. The board shall meet at the call of the mayor.

B. The board of equalization shall have the authority to:

1. Examine license rolls.

2. Hear complaints regarding business licensing.

3. Direct the license officer to make corrections of any fee deemed to be illegal, unequal or unjust. [Code 2000 § 16-1-4].