187.45  BOARD OF REVIEW ESTABLISHED.
   (a)    A Board of Review, consisting of a chairman and two other individuals, each to be appointed by the Mayor and approved by a majority of Council, is hereby created.  The first three members of the Board shall be appointed in the following manner:  one to serve for a term of one year, one to serve for a term of two years, and one to serve for a term of three years.  At the expiration of each term of office set forth above, the succeeding member shall be appointed for a term of three years.  All members must have general knowledge of municipal income tax related issues.  A majority of the members of the Board shall constitute a quorum.  The Board shall adopt its own procedural rules and shall keep a record of its transactions.  Any hearing by the Board may be conducted privately and the provisions of Section 187.42 , with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard from the Board on appeal.
   (b)    In addition to the regular members of the Board of Review, the Mayor, with the approval of Council, shall appoint one (1) alternate member of the Board for a term of three (3) years.  The alternate member shall attend Board meetings in the place of a member who cannot attend a specific meeting and shall only vote when replacing an absent board member.
(Ord. 2010-143.  Passed 9-27-10.)