(a) A Board of Tax Review, consisting of the Mayor, the Law Director and a member of Council who shall be appointed by Council, is hereby created. The Board shall annually select one of its members to serve as chairman and one to serve as secretary for a one-year term. A majority of the members of the Board shall constitute a quorum. Any hearing by the Board shall be conducted privately and the provisions of § 151.33 hereof 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.
(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 the Board before the same become effective. The Board shall hear an appeal from any ruling or decision of the Administrator and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 512. Passed 12-15-69; Am. Ord. 2345. Passed 6-8-06.)