§ 5-803. Board of civil authority
The city council and the justices of the peace resident in the city shall constitute the board of civil authority for the city, and in conjunction with the city assessor and city clerk shall constitute a board for the abatement of taxes and shall be governed by the general laws of the state in respect to the abatement of taxes. The board of civil authority and the board for the abatement of taxes shall perform all the duties imposed by law upon such boards in towns, except as otherwise provided in this charter.