December Board of Review meets to correct mutual mistakes of fact or clerical errors on the assessment roll (Sec. 211.53b, MCL). An owner of property that is a "principal residence" property on June 1st may appeal to the December Board of Review for the current year and the three (3) years prior if the exemption was not on the tax roll, (Sec. 211.7cc(13) and 211.7ee(6), MCL). PA 74 of 1995 authorizes December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only (211.7u, MCL).