(a) Members. A Board of Review, consisting of the Mayor, the Finance Director and the Law Director, is hereby established.
The membership of the Board shall elect a Chairperson, who shall preside at all meetings of the Board. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules, with the approval of Council, and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 880.22 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 188-97. Passed 10-27-97.)
(b) Approval of Rules and Regulations. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator and, at the request of the taxpayer or Administrator, is authorized to substitute alternate methods of allocation.
(c) Appeals. Any person dissatisfied with a ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Administrator. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 371-68. Passed 2-28-68.)