173.48 BOARD OF REVIEW ESTABLISHED.

(a) A Board of Review of three members is hereby created consisting of the Chairman of the Council Finance Committee, the Director of Law and the Director of Finance. In the event that the Director of Finance is appointed as the Tax Administrator, then he shall not serve on the Board of Review and the Mayor shall appoint another person to serve in his stead. Such person so appointed by the Mayor shall be an elector of the City and shall serve for a term of one year, such term expiring on December 31 of each year.

(b) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Clerk of Council and shall be open to public inspection.

(Ord. 2004-218. Passed 12-21-04.)

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