880.13  BOARD OF REVIEW.
   (a)   A Board of Review, consisting of the Law Director as an ex-officio member, two members appointed by the Mayor with the consent of Council and a third member to be selected by the two so appointed, is hereby established.  The term for members of the Board of Review shall be four years.  All rules and regulations, and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this chapter are subject to appeal to the Board of Review.  After adoption, such rules, regulations, amendments and changes shall be open to public inspection.
   (b)   A majority of the members of the Board of Review shall constitute a quorum.  The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.
   (c)   All hearings by the Board may be conducted privately or publicly with waiver of confidentiality at the request of the taxpayer whose case is being heard.  The provisions of Section 880.09 with reference to the confidential character of the information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board of Review on appeal unless waived by the taxpayer.
   (d)   Any person dissatisfied with any ruling or decision of the Tax 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 Tax Administrator, and the Board of Review shall, on hearing, having jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof.
   (e)   Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
(Ord. 92-11.  Passed 7-1-91.)