(a) Levy Court, by ordinance, shall establish a Board of Assessment Review. The Board of Assessment Review shall consist of 7 members. The Levy Court shall appoint one member from each of the Levy Court Districts. The term and residency requirements of each member shall be determined by Levy Court. Levy Court shall provide compensation in the amount not to exceed $100 per meeting for members and $125 per meeting for the chairperson. Furthermore, Levy Court shall provide for the filling of vacancies on the Board of Assessment Review.
(b) The Board of Assessment Review shall perform all functions as established by Levy Court through ordinance and as otherwise provided in this title.