The tax act creates a board of local citizens to examine and review the assessment and to correct errors in the names, descriptions and assessments.  This review board also must meet to listen to taxpayers who wish to protest their assessment and grant them relief if such action is appropriate.  Township boards of review are statutorily required to meet in March for three sessions: one to receive and review the assessment roll and at least two others to listen to protests and decide on the validity of such protests.  The board of review will also meet in July and December to correct assessment roll errors.  PA 660 requires all board of review members – regardless of amount of time serving on the board – to attend State Tax Commission-approved training once every two years in order to meet STC audit requirements.