(a) A Board of Review, consisting of the Mayor, City Solicitor and City Auditor is hereby created, and 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 191.09 hereof with reference to the confidential character of information required to be disclosed by the section 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 Commissioner of Taxation under the authority conferred by this chapter must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Commissioner of Taxation, and, at the request of the taxpayer or Commissioner of Taxation, is empowered to substitute alternate methods of allocation.
(c) Any person dissatisfied with any ruling or decision of the Commissioner of Taxation 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 Commissioner of Taxation, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 62-5134. Passed 1-19-62.)