(a) There shall be a Board of Review which shall consist of three (3) members, each of whom shall be appointed by the Deer Park City Council, or at the direction of Council, one or more such members may be appointed by the Mayor. 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 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 brought before the Board on appeal.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner 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, and, at the request of the taxpayer or Commissioner, is empowered to substitute alternative methods of allocation.
(c) Any person dissatisfied with a ruling or decision of the Commissioner which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from announcement of such ruling or decision by the Commissioner, and the Board shall, on hearing have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. (Ord. 99-47. Passed 12-27-99.)