Section 23

After the complaints have been inquired into and the revision of the valuation and assessment has been completed the amendments made shall be authenticated by the signatures of two members of the Board, who shall at the same time certify that no valid complaint has been made against the valuation and assessment except in the cases in which amendments have been made; and, subject to such amendments as may thereafter be duly made, the rate so assessed is deemed to be the rate for the whole year for which the assessment is made, and such year shall commence on the 1st day of January.