100. The chairman of each section shall form divisions, assign the members thereto and define their powers.
A division may consist of a single member who may decide complaints other than those relating to a unit of assessment or a place of business whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government. That member must be an advocate, a notary or a person qualified, pursuant to section 22, to act as an assessor for a municipal body responsible for assessment.
1979, c. 72, s. 100; 1982, c. 63, s. 195; 1988, c. 76, s. 32; 1991, c. 32, s. 48.