2452

The Board of Tax Review shall with respect to real property assessments hold such hearings within one hundred twenty (120) days of the filing of a written complaint, and in any event, unless the Governor for sufficient cause shall extend the time therefor in writing, not later than one hundred twenty (120) days after the last permissible date for the filing of a taxpayer's complaint or claim as provided in sections 2412(3) and 2451 of this title, and shall—\n(1) notify the aggrieved person or his representative to appear at one of its hearings;\n(2) hear the appeal and determine any questions arising before it which relate to the liability of the property to assessment, or to the amount thereof; and\n(3) upon recording its determination, order the assessment books or schedules to be corrected in accordance with its decision.