(a) A Board of Review, consisting of a chairman and two other individuals to be appointed 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 conducted by the Board may be conducted privately and the provisions of Section 191.09 with reference to the confidential character of information required to be disclosed by this chapter, shall apply to any matters that may be heard before the Board on appeal.
(b) The Board shall hear and pass on appeals from any ruling or decision of the Income Tax Director and, at the request of the taxpayer or Income Tax Director, is authorized to substitute alternate methods of allocation.
(c) Any person dissatisfied with any ruling or decision of the Income Tax Director which is made under the authority conferred by this chapter may appeal therefrom to the Board within thirty days from the announcement of the ruling or decision by the Income Tax Director. The Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision or any part thereof.
(Ord. 62-04. Passed 11-22-04.)