(a) A Board of Review, consisting of a chairman and two other individuals to be appointed by the Mayor and confirmed by Council is hereby created. 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 181.09
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 of Appeal.
(b) 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 Council 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 empowered to substitute alternate methods of allocations.
(c) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, having jurisdiction to affirm, reverse or modify and such ruling or decision, or any part thereof.
(d) The original appointments to the Board of Review shall be for terms of nine months, one year nine months, and two years nine months, respectively and thereafter all appointments shall be for terms of three years. Vacancies on said Board shall be filled by appointment by the Mayor, subject to confirmation by Council, and shall be for the unexpired term of the Board member replaced. All original terms shall begin on April 2, 1975 and end on January 1 of the appropriate year, and thereafter all terms shall begin on January 1. All appointments and confirmations thereof shall state the dates of beginning and ending of the term for which the appointment is made, calculated in accordance with this section. Members of the Board shall receive no compensation, but shall be allowed such amounts for actual expenses, including but not limited to mileage, as Council may provide.
(Ord. 74-11. Passed 1-30-75.)